审计监督的政治学思考

审计监督具有鲜明的政治意义，审计监督本身及其所反映出的种种问题的实质就是“围绕公共权力而展开的活动”，应结合政治学来探索审计监督的本质和发展规律，并推进审计工作进一步发展。     

Jokowi's First Year: A Weak President Caught between Reform and Oligarchic Politics

When President Joko Widodo (Jokowi) took office in October 2014, he promised to usher in a new style of politics, generating optimism among many Indonesians that his government would enthusiastically promote reform. Yet Jokowi has since placed greater value on realpolitik than on reform, as evidenced by his choice of cabinet members, his response to the controversy surrounding senior police officer Budi Gunawan, and his handling of attempts by the police and others to weaken Indonesia's respected Corruption Eradication Commission (KPK). This article shows that Jokowi failed to deliver on his promises of reform largely owing to a combination of personal and external factors. He failed to show leadership on anticorruption and human-rights issues, for example—in part because he prefers economic development over democratic reform, but also because he is not immune to the oligarchic politics that dominate Indonesia's political life and promote the interests of Indonesia's elite.     

影子连带强度及其影响因素研究

以过去型影子连带为例,基于扎根理论方法探索影子连带强度及其影响因素,编制影子连带强度及其影响因素的量表,并选择销售人员为样本,验证了影响因素对影子连带强度的作用。研究结果显示:在个体层面,主体对客体的认同以及主客体过去的关系强度对影子连带强度有正向影响;客体的网络位置及其拥有的资源对影子连带强度有正向影响;在环境层面,外界环境对客体的强化对影子连带强度有积极的影响。     

QR二维码在开放大学身份验证系统中的应用研究

通过介绍QR二维码的基本知识及其特点,然后根据开放大学学生管理的特点,设计并实现了开放大学身份验证系统,重点介绍了系统设计中的关键技术。     

Power,Intergroup Conflicts and Social Stratification in the United States: What has the Global Crisis Taught us?

Abstract

Drawing on early sociological analyses of how power and intergroup conflicts can affect the development of modern economies, this paper investigates how the recent Global Crisis (GC) has affected the stratification of the US society. The paper argues that the consumerist society has reinforced the historical stratification of social identities with white men in high-paid, high-social status managerial and financial occupations at the top, and black women in low-paid, low-status service occupations at the bottom. This paper calls for a deconstruction of the neoliberal individual into a unique combination of identities in a stratified capitalist society in order to reveal how social stratification has evolved during the GC. The paper finally concludes on the importance of heterogeneous identities in reflecting the diversity of societal and economic interests in order to address the issues of financial stability and sustainability at the corporate and societal levels.     

Consumers and deregulation of the electricity market in Germany

Against the backcloth of EU regulation, this note looks at the “politics of necessity” regarding electricity provision in Germany. Electricity as a case is chosen because its provision has been undergoing a profound process of liberalisation and deregulation, and there is a considerable amount of experience with the chances and pitfalls of liberalisation in this sector. Secondly, electricity is a network industry and a natural monopoly subject to systematic market failure, which calls for regulation. The paper starts out with a closer look at the consumer as an actor in the regulation process, proposing a three-role model of the consumer as a market player, as a citizen, and as a micro-producer in households and networks. In these roles, consumers take on different social and political identities; they are affected differently by (de)regulation of essential services and have different options for reacting to quality and price issues. It then describes the legal state and the development of deregulation in the electricity sector in Germany. Selected empirical data are presented, and consumer policy implications are drawn.     

Masculinising domesticity: an investigation of men’s domestic foodwork

Abstract

This study examines how men configure their gendered identity in relation to a traditionally feminised domain. Hegemonic masculinity is said to structure men’s dominance over women. We use the lens of hegemonic masculinity along with social fields of cultural production to understand new allocations of status capital in relation to gendered identity work. Sweden, a country permeated by an ideology of egalitarianism and having a history of high economic and symbolic incentives for the domestic field, has seemingly legitimised the domestic consumption field in the search for higher status. By exploring the transforming meanings of masculinity when men enter a traditionally feminine consumption domain in this particular cultural context, we identify how feminised masculinities are shaped into hegemonic masculinity. This in turn suggests that the currently most honoured way of being a man includes forms of masculinities that incorporate egalitarian relationships between men and women.     

Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports

Islamic Banks (IBs) are considered as having ethical identity, since the foundation of their business philosophy is closely tied to religion. In this article, we explore whether any discrepancy exists between the communicated (based on information disclosed in the annual reports) and ideal (disclosure of information deemed vital based on the Islamic ethical business framework) ethical identities and we measure this by what we have termed the Ethical Identity Index (EII). Our longitudinal survey results over a 3-year period indicate the overall mean EII of only one IB out of seven surveyed to be above average. The remaining six IBs suffer from disparity between the communicated and ideal ethical identities. We further found the largest incongruence to be related to four dimensions: commitments to society; disclosure of corporate vision and mission; contribution to and management of zakah, charity and benevolent loans; and information regarding top management. The results have important implications for communication management if IBs are to enhance their image and reputation in society as well as to remain competitive. Roszaini Haniffa is a Senior Lecturer and Head of Accounting and Finance at the Bradford University School of Management. She holds a PhD from Exeter University and has published papers in Abacus, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting and other journals. Her research interests focus on social responsibility reporting, corporate governance, international accounting and the Islamic perspective of accounting. Ros has reviewed papers and is a member on the editorial board of several journals. Mohammad Hudaib is a Lecturer in Accounting at the Bradford University School of Management and holds a PhD from Essex University. He has previously taught at Exeter University and prior to his teaching career, was an auditor in Saudi Arabia. He has published papers on auditing and corporate governance in Journal of Business Finance and Accounting. His current research interests include auditing, Islamic perspective of accounting, accounting theory and ethics.     

Feminism and the Physical Cultural Studies Assemblage: Revisiting Debates and Imagining New Directions

Abstract

The relationship between feminism and PCS is complex and an exemplar of the politics of knowledge production. We begin this paper by detailing the evolving relationship between feminism and PCS, and identify two key ways that feminist sport scholars have responded to PCS. Whereas one group has rejected PCS outright, another is reappropriating PCS for their own purposes. Aligning with the latter, in the remainder of the paper we offer one of many possible imaginings of a feminist interpretation of the PCS assemblage. More specifically, we briefly outline how a feminist engagement with some of the key tenets of PCS facilitated new understandings of New Zealand women’s embodied experiences of netball, includingMāori women.In so doing, we reveal what a FPCS approach might look like in practice and highlight ways that feminist scholars have, and can continue to, contribute to the PCS agenda through embodied, theoretical, reflexive, political, contextual and culturally-specific research.