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我国的会计职业道德教育主要包括两个层次：一是对在职会计人员所进行的职业道德教育,即对会计人员的继续教育;二是对潜在会计人员的职业道德教育,即会计学历教育,也称岗前道德教育,主要是指对高等院校会计专业的学生进行会计职业道德教育,使学生在校期间就开始学习和了解会计职业道德理论、规范,培养职业道德情感和观念。本文所要探讨的是后者：会计学历教育一高校会计职业道德教育,即为了使高校会计专业的学生在毕业后能履行会计职业道德义务,遵守会计职业技术道德规范,而有目的、有组织、有计划地对高校学生进行的相关教育活动。 相似文献
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浅析会计职业道德建设与会计信息质量 总被引：1，自引：0，他引：1
张洪军 《内蒙古科技与经济》2008,(14)
针对会计人员职业道德在会计工作中的重要作用,指出会计人员所具有的职业道德是保证会计核算真实、准确的基础,是履行会计监督的有效保证,是促进会计人员提高业务水平的强大动力,强调了建设一支适应跨世纪经济发展要求的会计职业大军,必须加强会计职业道德教育。 相似文献
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会计职业道德教育,是会计职业道德建设的重要形式,是使外在的会计职业道德规范得以转化为会计人员内在品质和行为的有效途径。事业单位会计是我国会计体系的重要独立分支,本文就事业单位会计特点,从会计职业道德及其作用入手,分析现有问题并阐述会计职业道德教育的有效方法。 相似文献
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职业道德是会计人员在进行会计活动、处理会计关系时所形成的职业规律、职业观念和职业原则行为规范的总和本文从建立完善的职业道德教育体系和完善内部监督机制等角度对会计人员职业道德建设的重塑进行了分析和探讨. 相似文献
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引言职业道德是职业品质、工作作风和工作纪律的综合。会计职业道德是会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的职业行为准则和规范。《会计法》第三十九条规定:“会计人员应当遵守职业道德,提高业务素质。”这是对会计人员职业道德教育问题的规定,也 相似文献
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根据我国会计教育在培养会计人才方面,只注重学生的专业教育而忽视学生的会计职业道德教育等现象,论述了职业道德教育在会计教育体系中的重要性。 相似文献
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田惠清 《内蒙古科技与经济》2013,(15):58-59
会计人员职业道德是会计人员在从事会计业务中正确处理人与人之间经济关系的行为规范,是会计在业务中体现其职业特征、调整职业关系遵循的职业行为准则。加强会计职业道德教育,可以进一步加强从业人员自身修养,提高专业胜任能力,有利于促进会计职业道德建设健康发展。 相似文献
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会计职业道德规范是会计的工作职责和道德的结合体。会计职业道德规范能够反映会计的职业特征,可以表现为会计人员在其职业活动中应遵循的规则,并在一定程度上会对会计职业关系的职业行为准则产生影响。近年来,会计人员职业道德存在的问题越来越严重,逐渐演变成为一种较为普遍的社会现象。会计职业道德问题产生的原因包括社会层面原因和个人的原因。想要改善会计职业道德的现状,应从以下四个方面着手:强化会计职业道德的教育工作,引导会计人员树立正确的职业道德观;会计人员应增强自身素养,提高职业自豪高和使命感;净化会计外部环境,强化法律手段的介入;加强会计职业道德检查力度,完善奖惩机制。 相似文献
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Marjorie Armstrong-Stassen Margaret Landstrom Ramona Lumpkin 《The Information Society》1998,14(2):153-164
This study examined how students who had no prior experience with videoconferencing would react to the use of videoconferencing as an instructional medium. Students enrolled in seven different courses completed a questionnaire at the beginning of the semester and again at the end of the semester. Students at the origination and remote sites did not differ in their reactions toward videoconferencing but there was a significant difference for gender. Women reacted less favorably to videoconferencing. Compared to the beginning of the semester, students reported significantly less positive attitudes toward taking a course through videoconferencing at the end of the semester. There were no significant differences in students' attitudes toward videoconferencing across courses at the beginning of the semester but there were significant differences across the courses at the end of the semester. The results suggest the need for better preparation for both students and instructors. 相似文献
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A joint study by Prof. ZHANG Zhibin from the CAS Institute of Zoology his co-workers from Norway US Swiss have indicated that historical outbreaks of migratory locusts in China were associated with cold spells suggesting that China's projected climate warming could decrease the pest's numbers. The study was published in Proceedings of the National Academy of Sciences on September .…… 《中国科学院院刊(英文版)》2008,22(1):6-7
Ajoint study by Prof. ZHANG Zhibin from the CAS Institute of Zoology and his co-workers from Norway, US and Swiss have indicated that historical outbreaks of migratory locusts in China were associated with cold spells, suggesting that China＇s projected climate warming could decrease the pest＇s numbers. The study was published in Proceedings of theNational Academy of Sciences on 17 September, 2007. 相似文献
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Caroline Haythornthwaite 《The Information Society》2001,17(3):211-226
A computer-mediated group is a complex entity whose members exchange many types of information via multiple means of communication in pursuit of goals specific to their environment. Over time, they coordinate technical features of media with locally enacted use to achieve a viable working arrangement. To explore this complex interaction, a case study is presented of the social networks of interactions and media use among members of a class of computer-supported distance learners. Results show how group structures associated with project teams dominated who communicated with whom, about what, and via which media over the term, and how media came to occupy their own communication niches: Webboard for diffuse class-wide communication; Internet Relay Chat more to named others but still for general communication across the class; and e-mail primarily for intrateam communication. Face-to-face interaction, occurring only during a short on-campus session, appears to have had a catalytic effect on social and emotional exchanges. Results suggest the need to structure exchanges to balance class-wide sharing of ideas with subgroup interactions that facilitate project completion, and to provide media that support these two modes of interaction. 相似文献
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《中国科学院院刊(英文版)》2008,22(1):2-3
CAS should stick to the principle of rendering service to, and giving impetus for, the development of China＇s science enterprise by making S＆T innovations, said CAS President LU Yongxiang. The CAS president made the remarks in a recent talk to communicate the gist of the winter session of the Party＇s Leading-member Group at CAS, which was held from 7 to 11 January in Beijing. 相似文献
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《中国科学院院刊(英文版)》2008,22(1)
With great care, Dr. ZHOU Zhonghe takes out a package wrapped by cotton tissue from a drawer and says: "This is the gem of our collections: the fossil of a bird that lived 125 million years ago!" Then, pointing at a tiny mound, he explains: "Look, this is the claw and that is the head. It was in the egg shell and ready to hatch ... The species fell into a family of waterside inhabitants." 相似文献
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Electronic data interchange (EDI) provides means for interorganizational communication, creates network externalities, requires an advanced information technology (IT) infrastructure, and relies on standards. In the diffusion of such innovations, institutional involvement is imperative. Such institutions contain governmental agencies, national and global standardization organizations, local government, and nonprofit private organizations like industry associations. The last type of organizations we call intermediating institutions. They intermediate or coordinate ("inscribe") the activities of a group of would-be adopters. Unfortunately, little is known of how these organizations shape the EDI diffusion trajectory. In this article we examine one specific type of intermediating organizations?industry associations?and how they advanced the EDI diffusion process in the grocery sectors of Hong Kong, Denmark and Finland. We identify six institutional measures, placed into a matrix formed by the mode of involvement (influence vs. regulation) and the type of diffusion force (supply push vs. demand pull), that can be mobilized to further the EDI diffusion. Industry associations were found to be active users of all these measures to varying degrees. Their role was critical especially in knowledge building, knowledge deployment, and standard setting. Furthermore, institutional involvement varied due to policy and cultural contingencies and power dependencies. 相似文献
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Puay Tang 《The Information Society》1998,14(1):19-31
The increasing prospects of digital piracy has prompted the perceived need by electronic publishers to adopt technical systems of protection, and governments to reform their copyright laws. This article is a preliminary study of the management of intellectual property by electronic publishers, defined as those involved in the production of online databases, and CD-ROMs. It focuses on three main issues: (1) how electronic publishers view the increasing threat of piracy; (2) the methods of protection employed to protect intellectual property in digital format; and (3) the importance of technological protection of intellectual property in electronic publications. The analysis is based on a sample of 23 UK electronic publishers. The interviews revealed an interesting assortment of protection methods and did not show that technological protection was a preferred way. Instead, the means of protection, in addition to copyright law, comprised niche markets, pricing, trust, bad publicity, and nontechnical and technical means. 相似文献
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Milton Mueller 《The Information Society》2001,17(3):151-163
Long-standing conflict between domain name registrants and trademark holders prompted the Internet Corporation for Assigned Names and Numbers (ICANN) to create a global, mandatory arbitration procedure known as the Uniform Dispute Resolution Policy (UDRP). The UDRP has been used in 2166 cases involving 3938 domain names as of 1 November 2000. The policy gives the initiator of a complaint, generally a trademark holder, the right to choose which ICANN-accredited dispute resolution service provider (RSP) will handle the case. During the preparation of the UDRP,some feared that complainant selection would lead to "forum shopping" that might bias the results. This article performs a statistical assessment of the forum-shopping thesis and finds support for it. There are statistically significant differences in the various RSPs' propensity to take away names from defendants; there are also major differences in the number of cases brought to each RSP. RSPs who take away names have the larger share of cases. The study examines other variables that might explain differences in market share, such as price, the plaintiff's nationality, or the time taken to decide a case. It finds that nationality and time also are correlated with market share. The study concludes that shopping for a favorable outcome is an important factor in the UDRP. 相似文献
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Prof. Raymond C.K. Chen a neuropsychologist with the CAS Institute of Psychology has made novel progress in his studies of schizophrenia. His work has been reported by a recent issue of Behavioural Neurology.…… 《中国科学院院刊(英文版)》2008,22(1):15-15
Prof. Raymond C.K. Chen, a neuropsychologist with the CAS Institute of Psychology, has made novel progress in his studies of schizophrenia. His work has been reported by a recent issue of Behavioural Neurology. 相似文献
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Leah A. Lievrouw 《The Information Society》1998,14(2):83-96
The main premise of this article is that in information societies generally, and in virtual social contexts particularly, a distinctive style of interaction to facilitate the communication of difference, heterotopic communication , has emerged. It rests on two cultural foundations: an ideological belief in the positive, socially integrating power of communication, and a prevailing ethic of instrumental rationality, subjective individualism, and strategically practiced self-interest. The former is demonstrated by the use of simulation and spectacle as sources of information; exhibitionism/voyeurism as a communicative style; and the awareness of surveillance. The latter is seen in the competitive use of knowledge as a commodity; a surface globalism masking deep parochialism; lateral as well as vertical information inequity; and the use of public versus private as strategies for engagement rather than as spaces. Those who engage in heterotopic communication resort to their 'own devices' both in the sense of personal agendas, strategies, interests, and interpretations, and in the form of the telecommunication tools that help realize them. These personal and technological devices allow individuals with the right educational and technical resources to avoid exposure to disagreement, difference, or other information that does not serve their direct purposes or reflect their particular views of the world; yet they also help convey the appearance of openness, availability, and cooperation. This style of interaction is used strategically in combination with information and communication technologies to gain social or economic advantages, but it may encourage social separatism and parochialism, inhibit the negotiation of disputes, and emphasize competing interests. 相似文献