隆化县水土保持宣传实践与探索

本文首先介绍了隆化县水土保持法制宣传取得的成效,分析了隆化县水土保持宣传工作中存在的问题,最后针对隆化县水土保持宣传教育工作提出了一些思考。     

Measurement in Financial Reporting: Half a Century of Research and Practice

The paper explores developments in the choice of measurement method in financial reporting over the half century that has elapsed since the foundation of Abacus in 1965. The discussion is confined to the specific problem of measuring individual assets and liabilities, rather than the wider problems of the choice of measurement unit (as in inflation accounting) or capital maintenance (as in income measurement). Changes in financial reporting practice and standards are considered in relation to developments in academic research. This has been a two‐way process: research has been stimulated by problems of practice, and practice, particularly as embodied in standards, has been influenced by the results of research. Both have been influenced by significant events in the world economy, notably the inflation of the 1970s and the global financial crisis that started in 2007. Historical cost has retained its position as the predominant measurement technique in practice, but considerable progress has been made in the implementation and understanding of current value measurements, although the principles for choosing between alternative current values (particularly ‘entry’ values as opposed to ‘exit’ values) require further exploration by standard setters, assisted by academic research.     

Formal and Informal Practices of Knowledge Sharing Between Project Teams and Enacted Cultural Characteristics

This article investigates the process of knowledge sharing between project teams and uses a case study approach. This is especially relevant, as organizations face both the needs for separating work into projects and integrating knowledge created in projects into the organization. The results provided by the analysis technique of GABEK^® indicate that, although projects create boundaries, employees and project team leaders use formal mechanisms and develop informal practices for knowledge sharing between project teams. Furthermore, the article identifies organizational cultural characteristics enacted in these practices that can stimulate the discussion in “knowledge culture research” regarding the relationship of organizational cultural characteristics and (specific) knowledge processes.     

多个教学环节、多门课程互动的实践教学机制探索

社会工作及相关专业的本科教育中,集中或分散进行的实践教学如果没有形成统一的主题和形式,就难以达到调动学生积极性和主动性的效果。采用多门课程、多个教学环节互动的形式,在课程与教学环节之间进行衔接和协调,并使之机制化,可以有效地提高学生的社会调查研究实践水平。     

社会性别主流化在普通高校的实践构想

文章基于教育统计数据分析了目前国内普通高校男女教师的结构状况,并针对女性教师发展的瓶颈进行了分析,进而提出在普通高校发展社会性别主流化的实践构想。从教师教育、组织机构设置和政策实践等三个方面展开论述,"社会性别主流化"作为全世界推进性别平等和可持续发展的基本经验和基本共识,在高校内部的实践必将有利于帮助女性教师的发展,推动性别平等和共同进步。     

对电子商务课程多元学习评价的探索与实践

在分析电子商务课程特点的基础上,论证了电子商务课程开展多元学习评价的必要性,并结合笔者教学实践,对电子商务课程如何开展多元学习评价进行了探讨。     

物流实践教学体系“3D虚拟+校企共建”

基于我国物流业的迅速发展,根据物流企业所需物流专业人才的情况下,我国高等教育物流实践教学体系尚处于发展的阶段,吉林大学珠海学院率先在国内创新性地进行了实践教学改革,建设成了以"3D虚拟+校企共建"为核心的物流实践教学体系经验。     

浅谈作业成本法在中国的应用

作业成本法是一种全新的成本计算方法。作业成本法的提出最初是为了成本计算,但它有着两类更为广阔的用途:一是通过利用产品和服务成本的信息进行存货估价、商品定价和产品决策;二是通过利用作业成本信息进行业绩计量和考核、预算制定、作业管理、生产工序管理及顾客和市场盈利分析等。作业成本法的采用可以帮助企业加强内部管理,但企业是否采用作业成本法还要看作业成本法是否与企业所处的环境相适应,要考虑成本——效益原则。     

委托-代理理论及国有土地产权分级授权管理

研究目的:在中央和地方政府土地利益博弈影响土地资源合理配置条件下,探讨中国国有土地产权管理新思路.研究方法:文献资料法和实证分析法.研究结果:揭示了中国国有土地产权管理与委托-代理理论的内在关联,提出运用委托-代理理论指导中国国有土地产权管理.研究结论:中国国有土地产权分级授权管理能从根本上理顺土地产权关系,具有较强的现实意义和指导意义.     

论马克思哲学的当代性

价值目标的现实性 ,思维方式的实践性 ,批判力度的开放性等决定了马克思哲学具有本质上的当代性。马克思哲学的科学批判精神使马克思哲学在当代乃至未来都具有强大的生命力。