企业主体性产权理论的构建 --相关和自主统一的属性所有权

企业是市场经济活动的主体，应该具有其主体属性，并且正是其主体属性决定它的主体地位和作用，并形成主体性产权。但是，学术界缺乏对这个问题的研究，主要是因为受西方经济学传统的限制，要突破这种限制必须把经济学与管理学结合起来进行研究，以构建企业主体性产权理论。企业主体性产权是其相关属性产权与自主属性产权的统一。企业相关属性及其产权是基础和结果，主要说明企业主体性产权的共性；企业自主属性及其产权是原动力和境界，主要说明企业主体性产权的个性。它们的互补和统一突出地体现在企业家及其产权上。企业主体性产权的目的是在防止“蛋糕”缩小的同时把“蛋糕”做大，其核心是基于相互关系的约束而进行自主创造的激励，其模型的运行特点是协同一自主创造。企业主体性产权理论的应用，可以保证和促使中国企业循着超越自然历史发展。     

Q method and ethnography in tourism research: enhancing insights,comparability and reflexivity

Whereas other writers have recently presented Q method as an option for use in combination with traditional surveys, I employed the mind-mapping technique within a deeply qualitative approach. Showing how the Q method adds value to reflexive ethnography, I highlight the extended possibilities for its application in tourism studies. The method allows qualitative researchers’ novel entries into the perspectives and lived experiences of hosts as well as guests, providing enough rigidness to enhance their systematic handling and comparability, while being flexible enough to do justice to their complexities and nuances. The Q method can successfully be embedded in ethnographic fieldwork practices and used even with illiterate people. By adding themselves as a research participant, researchers can reflect intensely on their own subjective understandings and positions, as well as on their methodological approaches. This is of special value in tourism studies where extended reflexivity is especially urgent, because researchers are often placed in the same category as tourists by their research participants.     

Making out and making do: how employees resist and make organisational change work through consent in a UK bank

This article draws on fieldwork conducted in the back‐office of a major retail UK bank and explores how, when introducing change, management drew on contradictory normative and rational discourses. Its primary concern is to explore how, in this context, employees engaged in contradictory acts that combined elements of both resistance (‘making out’) and consent (‘making do’) that are difficult to disentangle. It is argued that although both are moves within the game, they can be distinguished from each other because the former works against the grain of corporate intentions, whereas the latter works with them.     

大学生道德人格塑造的主体间性视角分析

主体间性是对传统主体性的超越。主体间性的道德教育在师生平等的交往过程中,尊重学生的主体性,强调教育者的引导作用和教育内容的确定性,为培养自我选择、自主判断同时又和谐统一的道德人格提供全新的视野,有利于主体性的真正实现,实现道德教育的效果。     

译者主体性在文学翻译中的体现——以《水浒传》中人物绰号的翻译为例

译者的翻译活动具有主体性。在阅读原著、语言转换、译文创作时,译者的主体性和创造性通过意识形态的取向、翻译策略的选择和译者创造性介入体现出来。通过对赛珍珠和沙博理两个《水浒传〉英译本中人物绰号翻译的分析,可以清楚地发现不同译者不同的主体性。     

Understanding resident subjectivities toward tourism using Q method: Orchid Island,Taiwan

The pursuit of sustainable destination tourism should begin with an understanding of resident subjectivities. Residents are concerned with good governance and cultural integrity, and they are aware of their role as stakeholders in tourism in their communities. In this study, residents of Orchid Island, Taiwan, were interviewed using Q method in order to evaluate their subjectivities toward tourism. Forty-two statements regarding a theoretically and historically defined discourse of tourism were sorted by 34 respondents. This forced-choice method revealed four types of subjectivities, which are distinguished as Culture Broker, Cultural Conservative, Cultural Purist and Pragmatic Governance. The results show how the respondents perceived tourism in their destination. They agreed upon certain core issues regarding destination tourism, while contesting other issues. Respondents held strong views concerning how government policy affects their community and how tourism and culture shape each other. It is concluded that many issues in tourism research are highly relevant to residents of small tourism destination communities. This implies that tourism research should focus on understanding and coordinating resident subjectivities so as to inform government planning and decision-making, especially in indigenous communities or small islands.     

主体性教育的新视角:教师的主体性

教师主体性问题是一个在主体性教育研究中长期被忽视的问题，这对主体性教育的研究与实践都会带来不利影响。教师的主体性具有复杂性与独特性，主要体现在三个方面，即教师主体性是社会价值和个体价值的协调统一，教师主体性是多元主体交互作用下的主体间性，教师主体性是主体意识、主体能力与主体人格的统一。     

The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions

Financial accounting standards increasingly require fair value measurements. I experimentally examine how uncertainty affects auditors’ adjustment decisions when evaluating fair values. I manipulate two types of uncertainty, input subjectivity and outcome imprecision, and one reporting choice, supplemental disclosure. I find that auditors are most likely to require adjustments when fair values contain both more input subjectivity and more outcome imprecision, but that this likelihood diminishes when clients supplement recognized fair values with additional disclosure. Thus, consistent with moral licensing, I find that auditors tolerate greater potential misstatement in the financial statements when clients provide disclosure, suggesting that the SEC's preference for supplemental disclosure may have the unintended consequence of affecting fair values recognized in the body of the financial statements. I also provide evidence that auditors determine adjustment size by comparing recorded fair value to the nearest bound, rather than the midpoint, of the auditors’ own range estimate, consistent with strict application of auditing standards.     

Seeking roots and tracing lineages: constructing a framework of reference for roots and genealogical tourism

This article examines the role of media in the construction of place within the context of cultural heritage and postmodern flows. Both physical and virtual place involve actors, objects and actions that establish subjectivity, encode time, and frame space. Both environments are dynamic and generate meanings that are relevant to the actor, contextualizing the spaces in which she/he acts. From a post-stucturalist perspective, place can be viewed as a composite of interwoven texts – each discursive, contingent, ambiguous and contested. It is argued that virtual place is constructed through the embodied subjectivity of the actor, grounded by inter-subjective discourse and the texts they form within and beyond the physical dimensions of place.     

建构主义翻译研究对读者主体的观照

中国翻译界很少把读者主体作为翻译理论中的重要一维来研究,但在翻译中对读者主体的研究十分重要。在德国当代哲学大师哈贝马斯的交往行为理论的影响下,建构主义翻译研究关注作者、译者、读者等各主体间跨语言文化的平等对话和交往。作为社会交往行为主体,读者必然受到社会性的制约。