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价值观念在人的生活中占据着重要的地位,它渗透于社会生活的方方面面,折射出人的各个方面的矛盾和冲突。而对于中国社会转型的特殊时期,社会价值本位的不稳定性使我们有必要再度对之进行进一步的思考和探索,以尽量得出一个符合社会发展和人类利益的社会价值本位的判定。  相似文献   
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由于与传统报告要素定义存在冲突,要将企业核心能力纳入财务报告,必须首先解决识别、计量、反映以及衔接等诸多问题。VBM(基于价值的管理)的提出为构建企业核心能力报告模式提供了契机。首先,居于VBM核心的价值概念与企业核心能力可持续盈利增长能力的界定在逻辑上具有一致性;其次,VBM的目标定位与具体应用思路解决了企业核心能力报告的实施问题。提出了基于价值来构建企业核心能力报告模式的构想。  相似文献   
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作文教学走过百年历程 ,有不少经验与教训。着眼 2 1世纪作文教学 ,其基本价值取向是 :激励学生展示自己的真实思想、抒发心灵深处的真挚情愫并运用挥洒生命才情的个性化语言 ,以达到作文立人的基本使命。  相似文献   
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罗菲 《大连大学学报》2007,28(2):117-120
“基于价值的管理”(value-based management)是近十年来管理会计发展的新成果。它不仅代表了传统管理学中计划与控制理论和管理会计系统设计的不确定性理论的拓展,而且明确地将最近发展起来的一系列被其他许多管理会计理论研究所忽略的“创新成果”,如ABC、BCC等有机的结合起来,是管理会计发展历程中的一个新体系。  相似文献   
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Yassin Sankar 《Interchange》2004,35(1):127-151
Modern education is in a state of global crisis partially because of the absence of a value-based design of its strategic functions. Education affects the whole spectrum of human values, namely, creative, experiential, aesthetic, material, instrumental, ethical, social, and spiritual values. A student whose educational experience involves this portfolio of human values will emerge with a virtuous integrated personality (VIP) as it combines both intellectual and moral virtues (Aristotle. 1988). The search for excellence through education can also be realized if education is value-based, for education is also a moral enterprise in addition to being an academic enterprise. If education imparts this portfolio of core values it will also enhance the meaning of one's education, commitment to academic tasks, civic duties, and the essentials of an ethical culture. These observations are expressed in a number of focal perspectives.  相似文献   
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With the proliferation of paid mobile learning applications (m-learning apps), understanding how to assess their success has become an important issue for academics and practitioners. Based on the information systems (IS) success models and the value-based adoption model, this study developed and validated a multidimensional model for assessing paid m-learning app success. The proposed model describes the interrelationships among seven paid m-learning app success variables: system quality, information quality, perceived enjoyment, perceived fee, user satisfaction, intention to reuse, and learning effectiveness. Data collected from 160 paid m-learning app users were tested against the research model using structural equation modeling (SEM). The empirical findings provide evidence that learning effectiveness is affected by user satisfaction and intention to reuse, which, in turn, are determined by system quality, information quality, perceived enjoyment, and perceived fee. The findings of this study provide several important theoretical and practical implications for the development, implementation, and promotion of paid m-learning apps.  相似文献   
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Library leaders are trained, experienced, and focused on solving problems. However, an often hidden challenge for library leadership teams is managing paradoxes. This article aims to highlight the difference between solving problems and managing paradoxes and to identify five major paradoxes that libraries face today and will continue to face in the future. A balanced strategy to proactively manage these paradoxes is suggested by embracing the true purpose of your library: transforming and improving the health and well-being of your communities as well as repurposing your library staff to support this strategy.  相似文献   
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