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李杨题材创作与接受的视角差异——以杜甫、白居易、陈鸿相关创作为例 被引量:2
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作者 张中宇 《重庆师范大学学报(哲学社会科学版)》 2012年第5期11-16,共6页
在李杨题材的叙事中,由于特定帝妃关系、深宫禁苑的限制,一般采用观察叙事或全知叙事,不同视角的选择影响到作者对事件的判断、创作倾向及其对读者的影响。此外,相关者与旁观者的立场,时间距离的远和近,也显著影响到李杨题材创作与接受... 在李杨题材的叙事中,由于特定帝妃关系、深宫禁苑的限制,一般采用观察叙事或全知叙事,不同视角的选择影响到作者对事件的判断、创作倾向及其对读者的影响。此外,相关者与旁观者的立场,时间距离的远和近,也显著影响到李杨题材创作与接受倾向。 展开更多
关键词 李扬题材 “相关者” “旁观者” 距离的远和近 《长恨歌》
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心理咨询来访者心理健康状况与个性特征的相关性分析 被引量:3
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作者 张雪静 骆焕荣 +2 位作者 徐少玲 邬素萍 杨惠青 《护理学报》 2008年第2期83-84,共2页
目的探讨心理咨询来访者的心理健康状况、个性特征状况及两者关系。方法应用症状自评量表(SCL-90)、艾森克个性问卷(EPQ)测评570名心理咨询来访者。结果心理咨询来访者的SCL-90总分(201.12±45.76)分、阳性项目数(61.10±20.60... 目的探讨心理咨询来访者的心理健康状况、个性特征状况及两者关系。方法应用症状自评量表(SCL-90)、艾森克个性问卷(EPQ)测评570名心理咨询来访者。结果心理咨询来访者的SCL-90总分(201.12±45.76)分、阳性项目数(61.10±20.60)个和9个症状因子平均分(1.99~3.25)分,都高于国内常模(P<0.01)。来访者的EPQ的神经质维度与SCL-90总分及所有因子分呈正相关,精神质维度与SCL-90总分及7个因子分呈正相关,而掩饰性与内外向维度仅与抑郁等个别因子存在负相关。结论心理咨询来访者都存在负性心理,负性心理的出现在不同程度上受个性素质因素影响。 展开更多
关键词 心理咨询 来访者 心理状况 个性 相关
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国有企业财务管理目标问题探析
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作者 接民 金伟 崔静 《煤炭经济研究》 北大核心 2001年第7期56-58,共3页
关键词 国有企业 财务管理 财务目标 中国 “相关者利益最大化”理论 国有资产
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Coal mining in northeast India: an overview of environmental issues and treatment approaches 被引量:16
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作者 Mayuri Chabukdhara O. P. Singh 《International Journal of Coal Science & Technology》 EI 2016年第2期87-96,共10页
Northeast India has a good deposit of sub-bituminous tertiary coal. The northeast Indian coals have unusual physico-chemical characteristics such as high sulfur, volatile matter and vitrinite content, and low ash cont... Northeast India has a good deposit of sub-bituminous tertiary coal. The northeast Indian coals have unusual physico-chemical characteristics such as high sulfur, volatile matter and vitrinite content, and low ash content. In addition, many environmental sensitive organic and mineral bound elements such as Fe, Mg, Bi, AI, V, Cu, Cd, Ni, Pb, and Mn etc. remain enriched in these coals. Such characteristics are associated with more severe environmental impacts due to mining and its utilization in coal based industries. Environmental challenges include large scale landscape damage, soil erosion, loss of forest ecosystem and wildlife habitat, air, water and soil pollution. Several physical and chemical methods are reported in literature for the removal of mineral matter, total sulfur and different forms of sulfur from high sulfur coal in northeast India. This paper may help different researchers and stakeholders to understand current state of research in the field. Initiatives may be taken towards sustainable use of coal resources by adopting innovative clean technologies and by implementing effective control measures and regulatory policies. 展开更多
关键词 Northeast India Sub-bituminous coal Environmental issues Innovative technologies Management andregulatory policies
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Performance-based seismic financial risk assessment of reinforced concrete frame structures 被引量:5
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作者 吴巧云 朱宏平 樊剑 《Journal of Central South University》 SCIE EI CAS 2012年第5期1425-1436,共12页
Engineering facilities subjected to natural hazards(such as winds and earthquakes) will result in risk when any designed system(i.e.capacity) will not be able to meet the performance required(i.e.demand).Risk might be... Engineering facilities subjected to natural hazards(such as winds and earthquakes) will result in risk when any designed system(i.e.capacity) will not be able to meet the performance required(i.e.demand).Risk might be expressed either as a likelihood of damage or potential financial loss.Engineers tend to make use of the former(i.e.damage).Nevertheless,other non-technical stakeholders cannot get useful information from damage.However,if financial risk is expressed on the basis of probable monetary loss,it will be easily understood by all.Therefore,it is necessary to develop methodologies which communicate the system capacity and demand to financial risk,Incremental dynamic analysis(IDA) was applied in a performance-based earthquake engineering context to do hazard analysis,structural analysis,damage analysis and loss analysis of a reinforced concrete(RC) frame structure.And the financial implications of risk were expressed by expected annual loss(EAL).The quantitative risk analysis proposed is applicable to any engineering facilities and any natural hazards.It is shown that the results from the IDA can be used to assess the overall financial risk exposure to earthquake hazard for a given constructed facility.The computational IDA-EAL method will enable engineers to take into account the long-term financial implications in addition to the construction cost.Consequently,it will help stakeholders make decisions. 展开更多
关键词 performance-based earthquake engineering (PBEE) incremental dynamic analysis (IDA) seismic risk analysis expected annual loss (EAL) seismic financial risk
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Discourses of Chinese ELT Stakeholders on Native Speakerism 被引量:3
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作者 Junshuan LIU 《Chinese Journal of Applied Linguistics》 2022年第2期224-242,317,共20页
This paper reports on part of the findings of a large-scale study exploring the viewpoints of Chinese ELT stakeholders(students,teachers and administrators)on native speakerism in order to find out whether current EFL... This paper reports on part of the findings of a large-scale study exploring the viewpoints of Chinese ELT stakeholders(students,teachers and administrators)on native speakerism in order to find out whether current EFL education in China is still affected by this chauvinistic ideology.The analysis of data via a critical lens reveals that the vast majority of the participants conferred upon NS products(teacher,language,culture and teaching methodology)a status superior to that granted to the NNS counterparts and failed to see linguacultural and epistemological inequalities between the English speaking West and traditional NNS countries,inter alia,China.These findings suggest that the three participant groups as an entirety succumb to native speakerism,and by extension that ELT in China is still haunted to a great degree by this ideology.Given that this study treats each participant group separately,future studies are expected to explore inter-group interactions in ideology. 展开更多
关键词 DISCOURSE native speakerism ELT stakeholder China
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An Assessment of Yarsagumba(Ophiocordyceps sinensis) Collection in Dhorpatan Hunting Reserve, Nepal 被引量:2
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作者 Barna Bahadur THAPA Saroj PANTHI +4 位作者 Rajesh Kumar RAI Uttam Babu SHRESTHA Achyut ARYAL Sabina SHRESTHA Bhushan SHRESTHA 《Journal of Mountain Science》 SCIE CSCD 2014年第2期555-562,共8页
Yarsagumba(Ophiocordyceps sinensis), an endemic species to the Himalayas and Tibetan Plateau, is one of the most valuable medicinal mushrooms in the world. In Nepal, it is distributed largely in isolated patches of al... Yarsagumba(Ophiocordyceps sinensis), an endemic species to the Himalayas and Tibetan Plateau, is one of the most valuable medicinal mushrooms in the world. In Nepal, it is distributed largely in isolated patches of alpine grasslands of 3,000-5,000 m elevation. Although it is reported from 27 northernmost districts of Nepal, the local distribution pattern of this species is largely unknown.Furthermore, the collection system and local management regime of this species are not well documented. We conducted a field survey at Dhorpatan Hunting Reserve(DHR) among the different stakeholders in January-June 2012 to assess collection sites, patterns and trends and to understand the management regime. We estimated that about 75 kg of Yarsagumba is collected every year from DHR and the amount has been declining since 2008. To manage the resource, locals have initiated regulating the collection by issuing permits, taxing to the collectors, and monitoring the activities of harvesters with the help of park authorities. The revenue generated at local level from the permits has been used for community developmental activities. 展开更多
关键词 Chinese caterpillar fungus Medicinal fungus Himalayan gold Conservation Yartsagunbu
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A watershed-based adaptive knowledge system for developing ecosystem stakeholder partnerships 被引量:2
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作者 Hebin LIN Jeffrey A.THORNTON Nickolai SHADRIN 《Chinese Journal of Oceanology and Limnology》 SCIE CAS CSCD 2015年第6期1476-1488,共13页
This study proposes a Watershed-based Adaptive Knowledge System(WAKES) to consistently coordinate multiple stakeholders in developing sustainable partnerships for ecosystem management.WAKES is extended from the instit... This study proposes a Watershed-based Adaptive Knowledge System(WAKES) to consistently coordinate multiple stakeholders in developing sustainable partnerships for ecosystem management.WAKES is extended from the institutional mechanism of Payments for Improving Ecosystem Services at the Watershed-scale(PIES-W).PIES-W is designed relating to the governance of ecosystem services flows focused on a lake as a resource stock connecting its inflowing and outflowing rivers within its watershed.It explicitly realizes the values of conservation services provided by private land managers and incorporates their activities into the public organizing framework for ecosystem management.It implicitly extends the "upstream-to-downstream" organizing perspective to a broader vision of viewing the ecosystems as comprised of both "watershed landscapes" and "marine landscapes".Extended from PIES-W,WAKES specifies two corresponding feedback:Framework I and II.Framework I is a relationship matrix comprised of three input-output structures of primary governance factors intersecting three subsystems of a watershed with regard to ecosystem services and human stakeholders.Framework II is the Stakeholder-and-Information structure channeling five types of information among four stakeholder groups in order to enable the feedbacks mechanism of Framework I.WAKES identifies the rationales behind three fundamental information transformations,illustrated with the Transboundary Diagnostic Analysis and the Strategic Action Program of the Bermejo River Binational Basin.These include(1) translating scientific knowledge into public information within the Function-and-Service structure corresponding to the ecological subsystem,(2) incorporating public perceptions into political will within the Serviceand-Value structure corresponding to the economic subsystem,and(3) integrating scientific knowledge,public perceptions and political will into management options within the Value-and-Stakeholder structure corresponding to the social subsystem.This study seeks to share a vision of social adaptation for a global sustainable future through developing a network to adopt contributions from and forming partnerships among all ecosystem stakeholders. 展开更多
关键词 ecosystem services information transformation integrated ecosystem management stakeholder partnerships transaction costs watersheds
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Thinking in three's: Changing surgical patient safety practices in the complex modern operating room 被引量:9
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作者 Verna C Gibbs 《World Journal of Gastroenterology》 SCIE CAS CSCD 2012年第46期6712-6719,共8页
The three surgical patient safety events, wrong site surgery, retained surgical items (RSI) and surgical fires are rare occurrences and thus their effects on the complex modern operating room (OR) are difficult to stu... The three surgical patient safety events, wrong site surgery, retained surgical items (RSI) and surgical fires are rare occurrences and thus their effects on the complex modern operating room (OR) are difficult to study. The likelihood of occurrence and the magnitude of risk for each of these surgical safety events are undefined. Many providers may never have a personal experience with one of these events and training and education on these topics are sparse. These circumstances lead to faulty thinking that a provider won't ever have an event or if one does occur the provider will intuitively know what to do. Surgeons are not preoccupied with failure and tend to usually consider good outcomes, which leads them to ignore or diminish the importance of implementing and following simple safety practices. These circumstances contribute to the persistent low level occurrence of these three events and to the difficulty in generating sufficient interest to resource solutions. Individual facilities rarely have the time or talent to understand these events and develop lasting solutions. More often than not, even the most well meaning internal review results in a new line to a policy and some rigorous enforcement mandate. This approach routinely fails and is another reason why these problems are so persistent. Vigilance actions alone havebeen unsuccessful so hospitals now have to take a systematic approach to implementing safer processes and providing the resources for surgeons and other stake-holders to optimize the OR environment. This article discusses standardized processes of care for mitigation of injury or outright prevention of wrong site surgery, RSI and surgical fires in an action-oriented framework illustrating the strategic elements important in each event and focusing on the responsibilities for each of the three major OR agents-anesthesiologists, surgeons and nurses. A Surgical Patient Safety Checklist is discussed that incorporates the necessary elements to bring these team members together and influence the emergence of a safer OR. 展开更多
关键词 Complex adaptive systems Wrong site surgery Retained surgical items Retained foreign objects Retained foreign bodies Surgical patient safety Surgical fires Safety checklist
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River Rafting in Mountainous Regions of Uttarakhand:Impacts,Suggested Mitigation Measures and Sustainability 被引量:2
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作者 Parth Sarathi MAHAPATRA Rajiv PANDEY Sonali PRADHAN 《Journal of Mountain Science》 SCIE CSCD 2012年第4期511-522,共12页
Uttarakhand state in India is well known for its mountainous ecosystems, traditional communities and a variety of ecotourism destinations. Among various tourism activities, River Rafting along the banks of the Ganges ... Uttarakhand state in India is well known for its mountainous ecosystems, traditional communities and a variety of ecotourism destinations. Among various tourism activities, River Rafting along the banks of the Ganges River has increased tremendously for two decades, and has had unprecedented impacts on the traditional communities and the bio-diversity. Therefore, it is meaningful to do a comprehensive study on the various impacts associated with river rafting so as to suggest the pathways to achieve the environmental sustainability in this region. In this study, we collected primary data from randomly selected population units across all stake holders such as local people (n = too), and camp personnel (n = 22), through a pre-tested questionnaire survey between August 2009 and May 2010. The questionnaire contains issues on culture, social, economic, institutional and associated perceived impacts on pollution and biodiversity including views for sustainability. Secondary information was also collected from various sources and government records to supplement and strengthen the analysis. The impacts were analyzed qualitatively through a ranking mechanism to facilitate the decision making process. The perception of the interviewee about the various possible impacts of rafting was discussed with mitigating mechanism. The ranking analysis as percollected data reveals that economy and education of local community was improved significantly; however aquatic and terrestrial fauna, social cohesion and pollution (water, air, land) were significantly deteriorated. The results show that the existing practices are not sufficient to address the adverse impacts. Improvement in practices is necessary, mainly in the policy regime. Based on the analysis, some measures are recommended on how to protect community interest and environment with the development of river rafting as an ecotourism opportunity. 展开更多
关键词 ECO-TOURISM The Ganges Impactranking Traditional community
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Analysis on the Effective Management and Enterprise Value Based on Employee and Customer Value 被引量:1
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作者 Cui Shaoying Ding Ning 《Chinese Business Review》 2013年第9期655-660,共6页
Value is the internal driving force for any corporate to obtain profits. The key issue of making profit lies on whether the corporate can truly appreciate the needs and combination of stakeholders' value, and establi... Value is the internal driving force for any corporate to obtain profits. The key issue of making profit lies on whether the corporate can truly appreciate the needs and combination of stakeholders' value, and establish a successful management of value exchange system. This paper starts with the theories of the employee and customer value measurement and management, followed by the value exchange system of employee-customer-organization. Therefore, it explains the status and role of employee-customer-organization in terms of value exchange. This work concludes that customers' satisfaction is determined by employees' satisfaction, and on that basis, customers would provide the promoted value to the organization. 展开更多
关键词 employee value customer value organization value rational exchange enterprise value promotion
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Driving Smartization Through Intelligent Transport 被引量:1
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作者 Francesco Bifulco Cristina C. Amitrano Marco Tregua 《Chinese Business Review》 2014年第4期243-258,共16页
Smart cities initiatives are developing all over the world, due to their support in favouring a better provision of services, in connection with the aim of achieving efficiency in cities management. More and more big ... Smart cities initiatives are developing all over the world, due to their support in favouring a better provision of services, in connection with the aim of achieving efficiency in cities management. More and more big corporations are interested in this topic to develop their businesses, as several issues are linked to these projects, like environment, water management, energy policies, education, culture, and so on. In literature these issues, known as drivers, were also related to sustainability aims which could be reached through the accomplishment of better performances within environment, economy, and society. This study synthesizes all the different drivers identified by scholars and industry players in a model, in order to use it as a framework to depict the linkages among the various smart cities projects. Since transport resulted as one of the most considered drivers in the analyzed contributions, the research questions were delineated to describe its role in the different phases of smart initiatives, and to understand if it could encourage and enable the other drivers' development. The multiple case study was chosen as the fittest methodological approach and it was conducted with the selection of three smart cities, one for each of the most cited platform models developed by industry players, which had started transport initiatives at least three years ago: Singapore (IBM), Amsterdam (Accenture), and San Francisco (Microsoft). The analysis of the official documents set up by city departments and by the industry players showed transport as a driving force in smart cities projects which conveys a smart approach to different domains, especially energy savings, environment, and safety. The results also showed smart mobility as a pivot in stimulating investments and citizens' participation on different city drivers, especially as it concerns environment and services to both citizens and businesses. Smart transport initiatives, hardware and software infrastructures, technological devices, and people participation to smartization were closely interrelated in smart cities projects and they could be successfully used to achieve sustainability aims for different stakeholders. 展开更多
关键词 smart cities management platform models transport driver sustainable mobility ICTS
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Corporate Governance, Sustainable Development and Value Creation Some Evidences From Italian Listed Companies 被引量:1
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作者 Alex Almici 《Chinese Business Review》 2012年第3期322-333,共12页
Modern corporate situations, characterized by the globalisation of the markets and of the information, highlight the need to link the potential of a not transient growth to the adequate reconciliation of all the expec... Modern corporate situations, characterized by the globalisation of the markets and of the information, highlight the need to link the potential of a not transient growth to the adequate reconciliation of all the expectations converging around the entrepreneurial formula and not only of those attributable to shareholders. In such a defined context, corporate governance tends to evolve from a situation of primary care for the expectations of shareholders (shareholder's view) and for the correlated financial responsibility, to a wide consideration of all the stakeholders (stakeholder's view) and related responsibilities (financial, environmental, social, administrative). The correct carrying out of governance processes requires, therefore, a clear focus on sustainable development and on the related assumption of a concept of global responsibility. The decisions made by the governing bodies must be driven by the purpose to create value in the long term according to conditions of fairness and sustainable development. To sum up, this research aims to deepen the existing connections between corporate governance, sustainable development and value creation on the basis of the empirical analysis of a limited number of listed Italian companies afferent to the public utilities sector. The paper, based on a deductive approach, is composed of two distinct but strictly connected parts: the first theoretical and the second empirical. The empirical research consists of a content analysis of the most recent documents (sustainability reports and annual reports) worked out by the selected companies. The results obtained about the degree respect of sustainable development conditions by each company are linked to the related value dimension (social, economic, competitive and environmental performance) aimed at verifying if the assumption of a corporate governance approach inspired by sustainability is susceptible of favouring the company development in a medium long term. From the delivered research it emerges how public utilities that promote behaviours in line with the sustainability conditions are marked out by stable growth paths. Conversely, the companies that assume a vision mainly addressed to the economic dimension, neglecting the other areas are generally compromised in the performance realized. 展开更多
关键词 corporate governance sustainable development shareholder's view global corporate responsibility
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Overview of BIM Implementation in Singapore and Japan 被引量:1
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作者 Takashi Kaneta Shuzo Furusaka +1 位作者 Atsushi Tamura Nisi Deng 《Journal of Civil Engineering and Architecture》 2016年第12期1305-1312,共8页
This paper aims to overview BIM (building information modeling) implementation in Singapore and to clarify the problems concerned with BIM in Singapore and Japan. The Singapore BIM Roadmap and related policies devel... This paper aims to overview BIM (building information modeling) implementation in Singapore and to clarify the problems concerned with BIM in Singapore and Japan. The Singapore BIM Roadmap and related policies developed by BCA (Building and Construction Authority) are introduced at first along with the background and environment in Singapore. Despite of the assessment from Japan, BIM implementation in Singapore is not always perfect and well-equipped according to the authors' interviews to Japanese general contractors operating in Singapore. Japanese general contractors have ability to produce and coordinate design drawings and shop drawings by hiring in-house architects and engineers. The client and the architects can reduce project risk concerning design and drawings by transferring it to the general contractor. The authors discuss the problems on project management to show the strategy to develop the new version of BIM, hoping to share the value with all of the stakeholders of the project. 展开更多
关键词 Building information modeling general contractor ARCHITECT DRAWING project management.
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Implementing BIM in the German Architecture, Engineering and Construction Market---A Survey about the Potentials and Barriers 被引量:1
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作者 Petra von Both 《Journal of Civil Engineering and Architecture》 2013年第7期812-820,共9页
The research project "BIM--Potentials and Barriers" aims to analyze existing BIM practice and the barriers to the implementation of the approach in Germany. Overseen by an "advisory board" with high-profile field,... The research project "BIM--Potentials and Barriers" aims to analyze existing BIM practice and the barriers to the implementation of the approach in Germany. Overseen by an "advisory board" with high-profile field, public-authority and AEC (architecture, engineering and construction market) association representatives, a set of hypotheses has been drawn up and subjected to evaluation by means of a detailed survey. The survey, having identified the relevant stakeholders, first attempts to discover how BIM (building information modeling) is currently used. The potentials of the application of BIM in the different processes and target groups are also determined, as well as the barriers and constraints. Enhancement of the considered areas is an important project solution approach: Besides technological aspects, the analysis also focuses on contracting, norms and processes, as well as education, knowledge and role perception. 展开更多
关键词 BIM SURVEY collaborative engineering virtual engineering product modelling.
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Predicting Corporate Failure and Global Financial Crisis: Theory and Implications 被引量:1
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作者 Appiah Kingsley Opoku 《Journal of Modern Accounting and Auditing》 2011年第1期38-47,共10页
The purpose of this paper is to discuss corporate failure issues in the context of the global financial crisis. After considering some key issues, the paper shows how relevant these issues are relevant in the present ... The purpose of this paper is to discuss corporate failure issues in the context of the global financial crisis. After considering some key issues, the paper shows how relevant these issues are relevant in the present financial fiasco. It is clear that corporate failure brings untold hardships to all stakeholders. Again the problem of predicting corporate failure in the midst of the financial contagion could be overcome with sound risk management structure in place. The discussion mainly focuses on corporate failure within the context of the global financial distress. To the best of our knowledge this study is the first of its kind, which provides conceptual insights on predicting corporate failure and the global financial distress. 展开更多
关键词 corporate failure global financial crisis Ghana
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Bottom-Up or Top-Down: Which Is the Best Approach to Improve CSR and Sustainability in Local Contexts? Reflections From Italian Experiences 被引量:1
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作者 Mara Del Baldo Paola Demartini 《Journal of Modern Accounting and Auditing》 2012年第3期381-400,共20页
This paper reflects on the theme of sustainability and territorial social responsibility, which, in this context, is defined as a pathway promoted by a plurality of public and private actors, for- and non-profit, who ... This paper reflects on the theme of sustainability and territorial social responsibility, which, in this context, is defined as a pathway promoted by a plurality of public and private actors, for- and non-profit, who find that social cohesion and the relationships that are cultivated in the place from which these diverse "protagonists" come, are the drivers in the construction of shared territorial governance. The efficacy of such processes in the local context (communal, provincial, and regional) is predicated on the culture and on the values that the diverse, networked stakeholders-actors accumulate in their territory (meso level). In developing this theme, the paper is divided into several parts. The first part describes the theoretical context, which is illustrated by an enumeration of experiences realized at the local level in Italy. We then focus our analysis on the experience of territorial govemance promoted in the Marches Region. This project was selected as a case study, because it is emblematic of the Italian context; the territory is characterized by the diffuse presence of small businesses in the soeio-economic fabric and by the proactive role of the local government. The case allows us to evaluate this paper's fundamental proposition, that the policies of the European Commission [EC] and the Government of Italy for promoting Corporate Social Responsibility and sustainability are not concretely effective when they are not fostered by regional authorities together with local private actors. Furthermore, public initiatives, to be effective, should take into consideration the influence of local culture, the social milieu, and economic factors shaping the environment in which public-private networks arise. 展开更多
关键词 corporate social responsibility (CSR) small and medium-sized enterprises (SMEs) SUSTAINABILITY regional network territorial responsibility territorial governance
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Decision-Making in a Governmental Healthcare Organization by Analytic Hierarchy Process 被引量:1
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作者 Fumihiko Isada 《Journal of Modern Accounting and Auditing》 2012年第3期322-329,共8页
This paper contains research on strategic decision-making in a local government. In a profit-oriented organization, the option that maximizes profits tends involve reaching an agreement between stakeholders. However, ... This paper contains research on strategic decision-making in a local government. In a profit-oriented organization, the option that maximizes profits tends involve reaching an agreement between stakeholders. However, there is tendency for stakeholders to differ in their beliefs as to what is desirable particularly in a non-profit organization. In a local government, it is especially difficult for the interests of a stakeholder group to be completely in agreement. This research considers the use of the analytical hierarchy process (Saaty, 1971) as a solution for one of the difficulties of decision-making in a local government. This research is a case study to explore the strategy of a local Japanese healthcare management organization. The conclusion was drawn to decide which strategic option should be taken by using the analytical hierarchy process. Also, it was found what to work on a countermeasure that prevents the negative effects that are generated by selecting the strategic option. 展开更多
关键词 DECISION-MAKING local governmental organization non-profit organization analytic hierarchy process
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Educational Practices in the Model of Music Learning Theory of E. Edwin Gordon: An Observational Research 被引量:1
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作者 Antonella Nuzzaci 《Journal of Literature and Art Studies》 2013年第5期263-277,共15页
This paper analyzes the supervision activity, to which educators and teachers enrolled with AIGAM (Gordon Italian Association for the Musical Learning) are subject to every year and intends to verify the application... This paper analyzes the supervision activity, to which educators and teachers enrolled with AIGAM (Gordon Italian Association for the Musical Learning) are subject to every year and intends to verify the application of those principles expressed in the learning model of the MLT (Music Learning Theory) developed by educational psychologist E. Edwin Gordon (1989, 1999, 2000, 2001, 2007) and promoted internationally by various institutions and organizations specifically accredited. It describes the influence of the videotaped supervision on the process, functions of monitoring, and evaluation of educational practices, starting with an empirical model that has guided the interventions in a study of supervision on training aimed at consolidating and developing professional skills in music education in early childhood. This paper sought to understand: the kind of practices, interactions, communications developing during an educational actions, the existence of a consistent relationship between the principles expressed in the MLT and their application, the type and benefits of supervision performed by of video recording on stakeholders in terms of change in professional behavior, and finally whether the active supervision could be comparable with other kinds of approaches. 展开更多
关键词 music education MLT (Music Learning Theory) empirical research in music education observational tool
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The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities (IFRS for SMEs) in Swaziland 被引量:1
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作者 Seedwell Tanaka Muyako Sithole 《Journal of Modern Accounting and Auditing》 2015年第8期383-402,共20页
The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) in Swaziland. The study further seeks to determine if... The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland (SIA) has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland. 展开更多
关键词 RELEVANCE International Financial Reporting Standards (IFRS) small and medium-sized entities (SMEs)
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