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论述了会计从业人员职业道德建设的必要性及途径。指出会计职业道德建设是会计业务建设的思想基础，是会计职业本身赖以存在和发展的基本保障。提出了要重新塑造会计职业独立、公正、客观的良好社会形象，必须从最关键的职业道德入手。会计职业道德建设对会计法规建设起到拾遗补阙的作用。只有净化社会环境，法治与德治同抓，才能提高我国会计职业道德的整体水平。 相似文献
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Jessica H. Daniel Ph.D. 《Child abuse & neglect》1978,2(4):247-259
The predictive value of a child abuse screening instrument on unselected populations is illustrated for varying hypothesized levels of child abuse prevalence in order to demonstrate outcome of a hypothetical national screening program. At any level of application, the prediction of false positives and false negatives suggests a low practical utility for an unacceptably high social cost. 相似文献
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Joan L. Duda 《Int J Intercult Relat》1985,9(2):131-150
The purpose of this study was to analyze the definitions of success and failure (achievement goals) and preferred means to goal attainment (achievement orientations) among male and female Anglo and Mexican-American high school students I athletes in sport and the classroom. Based on a recent conceptualization of achievement motivation, it was assumed that definitions of success and failure could be equated to personal characteristics, behaviors, or outcomes and reflect an emphasis on either effort or ability. Further, it was assumed that there are two major achievement orientations: In one, the means to goal attainment entail social comparison; in the second, goal attainment is processed according to mastery criteria. Results revealed cultural and sex differences in athletic goals. Anglo males were more likely to define sport success in terms of ability while Anglo females and Mexican-American athletes tended to equate athletic success to the demonstration of effort. The reverse was true for sport failure—Anglo males emphasized low effort while the other groups stressed low ability. Variations in preferred achievement orientations were also revealed. For example, in the athletic setting, females showed the least preference for sport success which reflected on the individual and involved social comparison. Males indicated the least preference for individual-oriented, social comparison-based athletic failure. 相似文献
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Philip G Benson 《Int J Intercult Relat》1978,2(1):21-37
The nature of the adjustment process for individuals crossing cultural boundaries has not been adequately described in past research, and this leads to difficulty in selection and training of personnel for overseas assignments. This article critically reviews research on criterion measures of overseas adaptation, and raises a series of theoretical issues to be considered in future research. In addition, methods for measurement of cross-cultural adjustment are proposed, and it is suggested that practitioners and researchers in this field could benefit from a careful definition of criteria. 相似文献
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William B. Gudykunst 《Int J Intercult Relat》1983,7(4):401-413
The purpose of this paper is to review the concept of the stranger as it has been used in sociology, anthropology, and intercultural relations. Based upon this literature and two recent critiques, a typology of stranger-host relationships is developed. The implications of the typology for integrating research in the sociology of tourism, intercultural adjustment, and acculturation/assimilation are discussed. 相似文献
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Parents in Prison is an innovative family support service housed at the Tennessee State Prison for Men. Developed in response to inmates' recognition of the need for child abuse and neglect prevention services relevant to men who are in prison, the program model has potential for becoming a major service delivery strategy. Leadership for Parents in Prison is provided by an inmate committee which receives consultation and assistance from a community advisory board and an institutional sponsor. Program components--correspondence and classroom courses, monthly events featuring community guest speakers, and family-focused social activities and projects--address family needs during incarceration and upon return to community living. These diverse components and the flexible service delivery format permit widespread inmate participation not readily available in a prison setting. Parents in Prison successes demonstrate that the period of incarceration can be used to improve parental skills and knowledge and to strengthen family relationships. They also demonstrate the viability of a family support service which relies on inmate leadership, community volunteer participation, and institutional support. The future success of this model depends on replication in other prison settings, dissemination of the program products which have been and continue to be developed, and rigorous, systematic examination of the impact that participation has on child abuse and neglect problems associated with a father's incarceration. 相似文献
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素质教育实施的途径是多种多样的。我们常见的有转变教育观念、改革课程体系设置、提高教师素质等。这些途径常常从学生的外部着手进行，而较少考虑从学生本身来谈如何实施素质教育。笔者认为，自我教育作为教育的一种形式，其内涵和特征切合素质教育实施的需要，能够作为实施素质教育的有效途径。 相似文献
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雌雄异体生物,是由雌雄同体生物通过交换性染色体,或性染色体的性基因产生异化,随交换或异化的时间不同,性染色体的性基因数量不同,环境条件不同,采用不同的方式,经过五个途径,演变为x2、x2A、x2y、y2A、y2x1型生物．由雌雄同体生物进化为雌雄异体生物,是生物进化史上的第四次大飞跃,推动生物向更高阶段进化,带来生物界的更大繁荣． 相似文献