对会计职业判断的理性思考

随着社会经济的发展，企业所处经济环境越来越复杂，企业经济事项的不确定性日趋增多，会计职业判断将会得到越来越广泛地应用。我国会计职工判断还存在着许多不尽人意之处，必须加强会计教育，提高会计人员职业判断力。     

A network under stress: using embeddedness to understand uncertainty management and resilience in campus emergencies

Persistent school shootings have generated ongoing pressure to assess and enhance crisis communication effectiveness via strategies such as resilience-building and post-crisis restoration. A network perspective offers a robust, multilevel approach for examining complex information flows among community, campus, and individual actors affected by crises. Drawing on relational and structural embeddedness and Uncertainty Management Theory, we offer nine propositions that help explain structural and relational changes in a network over time. Although theoretically driven, these propositions are primarily functional, offering practical implications for safety officials and administrators trying to understand, prepare for, and respond to crises. Thus, we suggest measures and recommendations to improve information flow, uncertainty management, and resilience before, during, and after a crisis.     

论高校思想政治教育有效性的不确定性

不确定性是世界的另一本真状态。高校思想政治教育有效性是确定性与不确定性的统一。有效的思想政治教育其效果既是可预见的、精确的、必然的,也是不可预见的、模糊的、随机的。正确认识高校思想政治教育有效性的不确定性,会推动思想政治工作思路发生质的转变,并增强思想政治教育的有效性。     

我国页岩气开发技术工程化实现的学习曲线研究

技术学习是实现页岩气开发技术工程化的重要途径,开发技术工程化是实现规模化商业开发的前提。页岩气开发极大地区别于常规油气,具有显著的技术学习效应。依据涪陵页岩气田实地调研数据,拟合不同开发阶段对应井别的钻井总成本学习曲线,并与传统的技术学习曲线进行了对比分析。研究发现,开发早期相对中后期,技术学习速率更高,钻井成本变动更剧烈;考虑规模效应时,钻井成本变动较为平缓,但技术学习的间接作用则更为明显。     

‘Fractured communities’: uncertainty,stress, and (a lack of) communal coping in Palestinian refugee camps

This study examined how communal coping reveals itself in Palestinian refugee camps and the conditions that promote or prevent its occurrence. Individual and dyadic interviews were conducted with 40 mothers and one of their adolescent children living in Palestinian refugee camps in Lebanon. The results revealed that communal coping existed within the mother–adolescent dyad to a certain extent, but was rare within the larger context of the refugee camps. While families and neighbors did not typically verbalize their hardships and actively cope with them as a group, there was often an implicit recognition that they were all experiencing the same uncertainty and stress. Acting upon their uncertainty as a collective, however, was greatly hampered by mistrust within and outside the camps, due to widespread violence, privacy violations, vying for scarce resources, and disloyalty. Parents and adolescents also engaged in protective buffering whereby they attempted to reduce the stress of the family by keeping stress and fears to themselves rather than communicating about them. Even though protective buffering helped the refugees cope with chronic uncertainty and maintain a sense of normalcy, it prevented them from acting upon the problem as a group. Finally, parents emphasized that the child’s education provided hope for the future. Practical implications are discussed.     

模糊叙事：明清长篇小说对世界的一种认识

模糊叙事是《三国志通俗演义》、《水浒传》、《金瓶梅》、《儒林外史》、《红楼梦》和《海上花列传》等长篇小说的一种表现形式。模糊叙事达到的效果是：人物性格失去了清晰的类别属性；人物行为的性质也无法简单判定，特别是道德评判难以进行；由于视角的限制，人物生活世界的真相变得含混不清或不可知。模糊叙事的这些形态体现了小说艺术对复杂世界的独特认识和把握。     

Foucault as Complexity Theorist: Overcoming the problems of classical philosophical analysis

This article explores the affinities and parallels between Foucault's Nietzschean view of history and models of complexity developed in the physical sciences in the twentieth century. It claims that Foucault's rejection of structuralism and Marxism can be explained as a consequence of his own approach which posits a radical ontology whereby the conception of the totality or whole is reconfigured as an always open, relatively borderless system of infinite interconnections, possibilities and developments. His rejection of Hegelianism, as well as of other enlightenment philosophies, can be understood at one level as a direct response to his rejection of the mechanical atomist, and organicist epistemological world views, based upon a Newtonian conception of a closed universe operating upon the basis of a small number of invariable and universal laws, by which all could be predicted and explained. The idea of a fully determined, closed universe is replaced; and in a way parallel to complexity theories, Foucault's own approach emphasises notions such as self‐organisation and dissipative structures; time as an irreversible, existential dimension; a world of finite resources but with infinite possibilities for articulation, or re‐investment; and characterised by the principles of openness, indeterminism, unpredictability, and uncertainty. The implications of Foucault's type of approach are then explored in relation to identity, creativity, and the uniqueness of the person. The article suggests that within a complexity theory approach many of the old conundrums concerning determinism and creativity, social constructionism and uniqueness, can be overcome.     

Cutting your losses: Could best-practice pedagogy involve acknowledging that even robust hope may be vain?

A recent special issue of Asia-Pacific Journal of Teacher Education (Vol. 35, Issue 3, 2007) championed ‘robust hope’ as fundamental to achieving educational utopias, and yet key features of hope were largely overlooked. Although hope feels good and has utility in some circumstances, in other situations different motivations – positive (e.g. curiosity) or negative (e.g. frustration) – may offer greater pedagogical value. Given its intrinsic uncertainty, robust hope is often indistinguishable from vain hope (before the fact). Hence, robust hope may lead to: (1) failure; (2) an exacerbation of existing judgement biases; and (3) emotional reasoning. Given these attendant risks, best-practice principles require that the net pedagogical impact of robust hope be assessed. Occasionally, cutting one's losses is rational – not cynical or apathetic, as suggested by earlier contributors. Positioning robust hope as ‘realistic risk taking’ does not resolve the aforementioned problems. In the end, a combination of motivations (possibly, although not necessarily, including hope) will likely provide the best pedagogical outcomes.     

The Challenges of Teaching the Introductory LIS Management Course

Teaching the introductory LIS management course may be the most challenging assignment for LIS professors because of the breadth of the subject, the probabilistic nature of management principles, and the differing management environments of LIS organizations. The best teaching strategy is to describe honestly to students the benefits and limitations of the course and to focus on the achievable objectives of introducing students to core management concepts, providing skill enhancement, and encouraging them to evaluate their management potential. The article discusses the difficulties of teaching leadership skills, the limits imposed by student competencies, and the impact of the professor's background on course content.