浅谈高职院校会计专业人才的培养

会计专业是对理论知识和实践操作都要求较高的专业,如何培养符合社会需要的会计应用型人才是高职院校值得探讨的问题。本文从高职院校会计专业的培养目标定位和会计教学改革两个方面论述了高职院校会计专业人才的培养。     

Absorptive capacity in child welfare: measurement challenges and item development

Promoting successful implementation of evidence-based practices within child welfare agencies necessitates accurately measuring absorptive capacity (i.e., the ability to acquire, assimilate, transform, and exploit knowledge) through valid and reliable assessment. However, a measurement tool does not exist for child welfare agencies. As such, this exploratory study identified existing measures and items relevant to absorptive capacity in child welfare. The study resulted in 12 identified measures, comprising 98 applicable items. This research is a first step toward creating a measure for use in child welfare settings that will guide practice and administration decisions through valid measurement.     

An Empirical Examination of Partnership Frequency and Design within International Nongovernmental Organizations (INGOs)

Despite the increase in public and nonprofit partnerships, there is little understanding of the organizational factors associated with partnership frequency and design. Through negative binomial and multinomial logistic regressions, this study analyzes data from interviews with 149 leaders of international nongovernmental organizations (INGOs), to first examine partnership frequency, and to then examine the formation of different partnerships structures: principal-based partnerships, agent-based partnerships, and shared power-based partnerships. The findings suggest that improving results and increasing funding are the primary goals of partnership adoption, and that the most management intensive forms of partnerships are only adopted when INGOs have sufficient organizational capacity.     

Policy Advice from Outsiders: The Challenges of Policy Co-construction

The nature of policy work in nongovernment organizations (NGOs) is important consideration when understanding policy co-construction. Based on the results from a Canadian web-based survey of policy workers across five fields across three provinces, a multi-regression structural equation model suggests how NGO policy work can contribute to a greater collaboration on key policy issues and greater policy interaction between societal organizations and government agencies. The frequency of formal and informal invitations by governments played an important role in terms of the overall levels of interaction and stakeholder input. Networking activity was found to be important when addressing consultative-related issues, but only with NGO networks or their clients. Involvement in the early stages of policy development by the NGO policy workers did not lead to greater engagement with government officials, which may be a potential problem when their advice is sought after.     

日本刑法中对责任能力的认定

在日本刑法中,责任能力的判断是法律判断。通说是将规范责任论具体化,以反对动机形成可能性、他行为可能性为基础的非难为基本内容来把握责任能力。行为人是否可能具有规范意识(辨认能力),是否可能控制自己的行为(控制能力),是进行责任能力判断的核心内容。因此,在司法实务中,当行为人基于精神障碍而犯罪时,需要对其辨认能力、控制能力...     

国家治理体系现代化的主体之维

国家治理主体是国家治理体系的组成部分,具有多元性、拟制性、平等性等特征。与集中统一的管理不一样,国家治理强调多元主体的共治格局。政党、国家、政府、社会组织、经济组织、公民等都是参与国家治理的主体。从法学的角度看,这些主体都是法律拟制的产物,按照社会契约论都应以平等身份参与治理。以权力、权利主体作为依据,可把国家和社会的治理主体分为官、民两类。以此作为国家治理的主体来构建法律关系,可以发现权力冲突、权力与权利的冲突、权利冲突构成了法治国家、法治政府、法治社会所要解决的主要问题,也是国家治理的主体之维所要重点探讨的理论问题。     

Reforming best interests: the road towards supported decision-making

Decisions under the Mental Capacity Act (MCA) may be made in a person’s best interest. This concept is objective, unclear and places discretion in the hands of the decision-maker. Currently, a person’s wishes, feelings, beliefs and values are not accorded primacy status amongst the checklist of factors to be considered under Section 4 MCA. In 2017, the Law Commission (LC) in their report on Mental Capacity and Deprivation of Liberty proposed amending the best interest test under Section 4 of the MCA to require the decision-maker to ascertain wishes and feelings and elevate the status of the ascertained wishes and feelings amongst the other factors under Section 4. These proposals, contained in a Draft Bill, would be of general application under the Act. This paper argues that the trajectory begun by Lady Hale in the Supreme Court in Aintree in asserting the individual at the heart of her destiny and the LC proposals are to be welcomed but do not go far enough to be aligned with the principle of supported decision-making set out in international frameworks, such as the Convention on the Rights of Persons with Disabilities.     

Transnational governance of cybersecurity: policy challenges and global inequalities in cyber capacity building

Abstract

Connectivity infrastructure is constantly expanding, increasing internet access across countries, regions and socio-political contexts. Given the fast-changing geography of the internet, there is a growing demand to strengthen cyber capacity beyond national frameworks, in order to develop a transnationally coherent and coordinated governance approach to cybersecurity. In this context, cyber capacity building initiatives are increasingly central in international debates, with the ambition to support countries in the Global South in fostering their cybersecurity strategy from technical and policy perspectives. This article discusses the key factors explaining states’ efforts to enhance their cyber capacity. Based on a cross-national quantitative research approach, the findings contradict international relations (IR)-derived approaches to cybersecurity, which assume that countries develop their cyber capacity according to external security threats, domestic politics or norms. In line with existing research on the role that science plays in policymaking processes more broadly, our results suggest instead that a country’s science and technical knowledge is the most robust explanation for that state’s cyber capacity level. These findings emphasise the need for policymakers to support countries in the Global South in developing their cyber capacity beyond national security paradigms by strengthening education and technical skills in contexts lacking in this resource.