Accounting practices and professional power dynamics during a crisis

This paper examines how changes in accounting practices during a crisis can affect organisational dynamics between hospital managers and clinicians. Our theoretical framework applies a multi-dimensional concept of power (Hardy, 1996) – which distinguishes power over resources, processes and meaning – to a longitudinal case study of a public university hospital during a budgetary crisis. Based on interviews with managers and clinicians, three successive time intervals with distinct power constellations are identified. Initially, we identify a pre-crisis phase where management formally controls resources, which seems to have limited effects on clinician dominance because managers lack ‘processual power’ and ‘power of meaning’. Next, an implantation phase emerges whereby the introduction of mandated budget cuts triggers shifts in the distribution of power, such that managers acquire power by securing the collaboration of clinicians – a phenomenon which has tangible benefits in terms of enabling budget compliance and increased service provision. Finally, the third phase may be conceptualized as a fiscal pressure regimen whereby, when budgetary pressures intensify further, management's newly gained ‘power of meaning’ is eroded because management are now seen to pursue unrealistic demands. Drawing on research insights gleaned during each phase, our analysis contributes to extant literature in at least three ways. First, we present novel findings regarding the impact of crises-related applications of accounting practices on intra-organisational power constellations. Second, our work highlights how accounting practices help shape the understanding of crisis, which, in turn, impacts the distribution of organizational power and influences intra-organizational patterns of collaboration. Third, we find that awareness of the meaning power of accounting practices can help shape strategic action in crisis situations.     

会计信息发展的趋势——无纸化

随着会计电算化的发展、计算机的应用广泛、网络技术的日益完善,我国会计向网络会计方向发展,无纸化办公的时代已经成为发展的趋势。本文就实现无纸化会计对传统会计理论与实务的影响、无纸化会计的意义、所需满足的条件、及实现等方面进行了探讨。     

Tourism as practice of making meaning

In this paper we attempt to investigate how the semiotic construction of touristed landscapes “works” in tour owners’ ideologizing of the representation of Romania as an ecotourist destination. A semiotic framework of tourism as meaning-making practice is proposed on account of the theory of meaning as well as on cultural geography theories approaching landscape. The paper also addresses the ecotourism ideology as background to our study. The semiotic analysis frames the study of signs on levels of significance, along with the theory of intertextuality. The research corpus shows how the embodied experiences, practices and performances shape the significances we attach to objects and how tourism is meaning made by multiple actors, both tourism promoters and tourists.     

金融审判中风险防范的适法困境与选择

金融资管业务往往通过民事合同的安排来达到降低交易成本、规避金融监管的目的。为了防范金融风险,金融监管机构通过《资管新规》等一系列监管政策加强对金融市场的"穿透式"监管。金融商事审判机关在制定法没有明确规定的情况下,如何针对违反监管政策的金融交易合同做出公允的裁判是亟须解决的问题。本文分析了合同法第53条3、4、5款的适用空间为何,以及金融商事审判如何在现行法的框架内防范实现风险防范的目的。     

论法治统一性：价值、要义及实现

法治由于自身的消极价值而必须从内部实现协调统一才能真正确保法治内在的＂良法之治＂的效果状态存在。由是,法治统一性的命题也自然被提到政治日程上,它意即可被视为系统的法治实现内外部要素和谐平衡的要义。法治统一性与国家法律制度、权法关系及政民互动有密切联系,以从静态意义（法律体系化）与动态意义（制度有效运作）上实现统一协调,最终突破当下法治困境,实现法治中制度运作符合其内在价值导向的要求。因此,法治统一性实现从根本上决定了我国百年法治梦的最终实现。     

浅议民事法律行为制度的发展历程

大陆法系的民法制度主要由五个部分组成,民事主体制度、民事客体制度、民事法律行为制度、代理制度及诉讼时效制度。其中,民事法律行为制度在民法体系中有怎样的地位及意义呢?它是如何产生发展及完善的呢?这就是我要讨论的主题。     

图书馆读者权益及其保障

图书馆读者权益是指读者在接受图书馆服务过程中受国家宪法、法律以及图书馆规章制度保障的可行使的权利和享受的利益。利用图书馆的用户的享用文献资源的权利．概括起来有读者自由权、读者平等权、读者知情权、读者信用权、读者隐私权、读者消费权及著作权等。读者是图书馆服务和组成的主体之一，维护读者的权益就等于维护图书馆自己的权益，而且也是社会发展、文化能够继续的基本所在。     

Understanding the experience and meaning of app-based food delivery from a mobility perspective

Online food delivery service has developed rapidly and expanded the boundaries of the catering industry. Being a food delivery rider in the gig economy attracts workers with the premises of flexibility and freedom. However, existing studies based on labor process theory revealed that freedom is fictitious. The study sheds light on how the individual rider finds meaning in their work from the mobility perspective. A mixed-method approach based on questionnaires, interviews, and mobile ethnography is applied. Findings showed that food delivery riders gain the experience of freedom in many aspects, from flexible working hours, body movement, immediate cash transfer to freedom from many other regulations. Being a rider represents a free lifestyle and a way to control one’s fate. Yet, it is perceived as a transitional job. This study contributes to making connections between the mobility perspective and work-related studies.     

The City as Experiential Space: The Production of Shared Meaning

Cities obviously differ from each other. Sociologically, this difference becomes significant when your aim is to ascertain the influence of local factors in a globalizing world or to understand processes of societal differentiation. To do so, scholars in the areas of urban and regional sociology, community research and local policy can turn to a number of theoretical and empirical studies on cities, municipalities, or, less specifically, the local setting as societally formative units that resist global influences. In this article I continue to ask how cities socialize in a way that allows shared experience to emerge in communities. Grounded in the sociology of knowledge shaped by German thinkers such as Max Weber, Alfred Schütz, Karl Mannheim, Peter L. Berger and Thomas Luckmann, my aim is to illustrate that specific stocks of knowledge based on habitualized experience arise in every city. Intrinsic logic captures the hidden structures of cities as locally well‐established, operative processes of sense‐making along with their physical, material manifestations.     

论现代服装设计中的“禅意美学”

随着物质生活的不断丰盈,迅速积聚的商业财富令人类欲望不断膨胀,各民族文化差异的弱化,传统手工艺凋零令一众设计师开始反思。他们开始从东方质朴的"禅"文化中汲取营养,运用"禅意美学"的设计理念进行创作。文章以"禅意美学"在服装设计中的应用为主导,系统地阐述了"禅意美学"的发展脉络并通过实例分析其运用方式,为在设计领域推广简朴、旷达的生活设计观提供指导。