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61.
张兴福 《安徽广播电视大学学报》2015,(1):35-39
2014年3月财政部颁布了新修订的《长期股权投资准则第2号———长期股股权投资》,本文在对新准则与原准则及相关解释深入比较的基础上,通过案例分析,阐明了在执行新的长期股权投资准则时有关的会计核算,并提出了对该准则进一步完善的思考和建议。 相似文献
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在学习是每一个人基本权利的理念指导下,南非政府致力于从政策的理念设计、发展规划、实施部门和质量框架等方面入手,构建了较为完善的成人学习政策体系。在相关政策的推动下,南非在成人基础教育与培训、继续教育与培训以及工作场所学习领域得到了一定发展。以教育公平为核心的南非成人学习政策体现了对学习权力的尊重、对部门合作的重视及对多样化学习方式的关注,有效推动了南非学习型社会的建设。 相似文献
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The need to address the substantial inequities that exist between Indigenous and non-Indigenous Australians in higher education is widely recognised. Those factors that affect the performance of Indigenous students in tertiary education have been reasonably well documented across different institutions, disciplines, and programme levels but there has, to date, been less consideration of the processes by which Indigenous students either persist or desist in higher education. This paper aims to present a conceptual understanding of academic persistence that can inform the delivery of tailored academic support interventions to Indigenous students who are at high risk of leaving higher education. 相似文献
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Tebeje Molla Trevor Gale 《Discourse: Studies in the Cultural Politics of Education》2015,36(3):383-397
The revitalization of Ethiopian higher education (HE) has been underway since the early 2000s. As well as the economic optimism evident in the ‘knowledge-driven poverty reduction’ discourse, social equity goals underscore the reform and expansion of the system. Notwithstanding the widening participation and the equity policy provisions put in place, the problem of inequality has persisted along the lines of ethnicity, gender, rurality and socio-economic background. This paper reviews major equity policy instruments and highlights the enduring inequalities in Ethiopian HE. It argues that this persistence is related in part to the ways in which the problem is represented in policy, and that redressing the problem necessitates framing inequality as capability deprivation rather than as issues of access and disparities in enrolment. 相似文献
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本文从公平与效率视角出发,以问题为引导,探讨了城市体育空间分异的概念、理论依据、分类特征、驱动机制以及应对策略等议题,关注如何通过城市体育空间的公平配置与高效供给,推进城市体育空间建设和优化的科学性。研究认为：城市体育空间分异是城市体育空间在自然地理、经济、政治、社会等主要影响因素的相互作用下,经过城市选择性更新与滤出、土地出让与住房制度变迁、城市扩张与房地产发展、体育产业化与商业化运营、城市发展的历史惯性与累积等一系列社会活动作用下产生的。它呈现出了资本化分异、人口分异、空间可达性分异、与城市空间结构契合性分异等特征。提出了行政规划制度化、用地政策公平导向性、供给方式差异化、供给主体多元化、公共交通可达性的应对策略。 相似文献
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Lucy Avraamidou 《科学教学研究杂志》2022,59(1):58-94
Framed within intersectionality, this multiple case study explores women's participation in physics through the construct of physics identity and with a focus on recognition. The study is drawn upon an empirical life-history exploration of three women: a native to Northwestern Europe, late-career white woman and two immigrant women to Northwestern Europe, one is an undergraduate student of color, and the other, an early career Muslim woman. The data for this study were collected through multiple, semistructured, interviews in a period of 2 years, which were analyzed using a constant comparative method. Collectively, the three life-histories tell stories of otherness, persistence, hope, and failure and they elucidate the kinds of identities that are deemed “in-place” and “out-of-place” in physics. They showcase how the three women authored multiple identities that simply co-existed for them, while for others were seen as conflicting and caused misrecognition. The findings point to four main insights: (a) recognition is neither linear nor binary and it comes in many different forms that range from explicit encouragement to no opposition; (b) it is drawn upon various sources including ones in the early years of life: family, school teachers, university instructor, students, and social community; (c) it is culture-dependent and as such, it is influenced by factors on multiple levels, including cultural and gender stereotypes, organizational policies, racism, sexism, classicism, and other forms of discrimination. The implications of these findings speak to the need for: (a) systemic programs on how women are recognized by others and which seek to widen and diversify physics environments from the school level to the professional level; (b) research exploration of the politics of recognition and how they perpetuate the underrepresentation of women in physics; and, (c) disrupting monolithic theorizations of recognition and adopting intersectional approaches to exploring physics identity that value women's personal histories, subjectivities, and positionalities. 相似文献
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