published_or_final_version / Asian Studies / Master / Master of Arts

by Wong Chi-tak, Colman, [and] Tam Koon-wing. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1981. / Bibliography: l. 91-93.

by Lai Fei Loi. / Thesis (M.Phil.)--Chinese University of Hong Kong, 1999. / Includes bibliographical references (leaves [53-55]). / Abstract and questionnaire in English and Chinese. / List of tables / Acknowledgements / INTRODUCTION --- p.1 / LITERATURE REVIEW --- p.10 / RESEARCH METHODOLOGY --- p.25 / DATA ANALYSES AND DISCUSSIONS --- p.33 / References / Appendix

區志強. / 論文(哲學碩士) -- 香港中文大學硏究院社會工作學部, 1997. / 參考文獻: leaves 141-147. / Ou Zhiqiang. / 摘要 --- p.I / 鸣谢 --- p.II / 目錄 --- p.III / 附錄目次 --- p.V / 序 --- p.VI / Chapter 第一章 --- 緒論 --- p.1 / Chapter 第一節 --- 澳門社會福利之發展 --- p.1 / Chapter 第二節 --- 硏究問題的性質 --- p.7 / Chapter 第三節 --- 硏究目的 --- p.10 / Chapter 第四節 --- 硏究的重要性和意義 --- p.12 / Chapter 第五節 --- 本論文之撰寫架構 --- p.15 / Chapter 第二章 --- 文獻探討 --- p.16 / Chapter 第一節 --- 澳門社會福利人力資源之文獻探討 --- p.16 / Chapter 第二節 --- 國際上對社會福利人力資源之文獻探討 --- p.19 / Chapter 第三章 --- 理論架構 --- p.43 / Chapter 第一節 --- 理論架構 --- p.44 / Chapter 第二節 --- 槪念界定 --- p.46 / Chapter 第四章 --- 硏究方法 --- p.47 / Chapter 第一節 --- 硏究性質 --- p.47 / Chapter 第二節 --- 研究對象 --- p.47 / Chapter 第三節 --- 資料捜集方法 --- p.48 / Chapter 第四節 --- 硏究程序 --- p.56 / Chapter 第五章 --- 硏究結果的描述 --- p.57 / Chapter 第一節 --- 澳門社會福利機構的現況 --- p.57 / Chapter 第二節 --- 澳門社會福利人力資源的現況 --- p.61 / Chapter 第三節 --- 澳門社會福利人力資源之表達性需求 --- p.82 / Chapter 第四節 --- 澳門社會福利人力資源之規範性需求 --- p.90 / Chapter 第五節 --- 澳門對受訓社工的供給 --- p.96 / Chapter 第六章 --- 硏究結果之分析與討論 --- p.98 / Chapter 第一節 --- 澳門社會福利發展之分析 --- p.98 / Chapter 第二節 --- 澳門社會福利人力資源之分析與討論 --- p.102 / Chapter 第三節 --- 澳門社會福利人力資源質素的分析與討論 --- p.108 / Chapter 第四節 --- 社會工作人力資源的受僱模式 --- p.110 / Chapter 第五節 --- 澳門社會福利人力資源的需求與供給之分析 --- p.113 / Chapter 第六節 --- 影響人力規劃的因素 --- p.121 / Chapter 第七節 --- 硏究問題的回應摘要 --- p.128 / Chapter 第七章 --- 結論和建議 --- p.132 / Chapter 第一節 --- 澳門社會福利人力資源之發展與困境 --- p.132 / Chapter 第二節 --- 對澳門社會福利人力資源規劃之建議 --- p.136 / 參考書目 --- p.141

O objetivo deste trabalho é discutir (des)igualdades entre escolas de duas regiões administrativas do Distrito Federal, tendo como base o custo-aluno e as condições tangíveis de oferta educacional. Custo-aluno é definido como o conjunto de recursos materiais e humanos objetivamente calculados. Condições tangíveis de oferta educacional é definida como o conjunto de recursos materiais e humanos subjetivamente manifestados em sua existência real no cotidiano da escola. A amostra é composta de doze escolas públicas de educação básica (educação infantil; séries iniciais do ensino fundamental; séries finais do ensino fundamental; ensino médio; e educação especial), sendo seis da Região Administrativa de Brasília (RA-Brasília) e seis da Região Administrativa da Samambaia (RA-Samamambaia). Dados foram também coletados de mais duas escolas diferentes, localizadas na RA-Brasília e tidas como custo-adicional à escola (CAE), a saber: Centro de Línguas de Brasília (CLB) e Escola-Parque de Brasília (EPB). Itens de custo incluídos na pesquisa: salário de pessoal (docente e não-docente); material de consumo; material permanente; outros insumos (serviços de terceiros; água/esgoto; energia elétrica; telefone; internet banda larga; e gás GLP); prédio; e terreno. Os dados de salário de pessoal e material permanente foram coletados em cada escola e os demais por meio de documentos oficiais (portarias da Secretaria de Estado de Educação do Distrito Federal; Carta Tributária do Distrito Federal de 2008; relatórios orçamentários de obras de escolas novas). Esta investigação ainda coletou dados por intermédio de observações semi-estruturadas e muitas conversas informais com docentes, não-docentes, alunos e pais de todas as escolas que compõem a amostra de pesquisa. O texto está organizado em cinco capítulos. O primeiro apresenta o conceito de custo e dos vários termos que a ele estão relacionados. O segundo capítulo é referente a uma revisão de literatura sobre custo-aluno no Brasil, no Distrito Federal e nos Estados Unidos da América, em que informações básicas de cada um dos trabalhos são apresentadas, tais como: título; autor(es); tipo de documento (relatório de pesquisa; livro; artigo; dissertação; tese; monografia, etc.); ano (de coleta de dados e de publicação); objetivo(s); insumos considerados; tipo de custo (direto; indireto; direto e indireto, etc.); procedimentos metodológicos; peculiaridades; e principais resultados. Já o terceiro capítulo aborda alguns conceitos de François Dubet, Amartya Sen e John Rawls, e indica possíveis articulações teóricas com os elementos centrais da tese (custo-aluno e condições tangíveis de oferta educacional). O quarto capítulo, por sua vez, expõe de forma detalhada a metodologia. Este capítulo pretende explicar as opções adotadas e a forma como as mesmas foram implementadas, sobretudo no que concerne à coleta de dados. Por fim, o quinto capítulo, em que os dados de custo são apresentados e analisados. Alguns resultados da pesquisa: custo-aluno relativamente elevado em ambas as regiões administrativas; custo-aluno da RA-Brasília mais elevado que o da RA-Samambaia em todas as etapas e modalidades; pobreza dos recursos materiais em ambas as regiões. / The goal of this study is to discuss in(equalities) between public schools from two administrative regions of the Federal District through cost-per-pupil and tangible conditions of education. Cost-per-pupil is defined as the set of material and human resources which are objectively calculated. Tangible conditions are defined as the set of material goods and human resources which area obtained subjectively within the actual school setting. The sample is composed of twelve basic education public schools from kindergarten to high school (preschool; elementary school; intermediate school; middle school; high school; and special education), six schools from the Brasília Administrative Region (AR-Brasília) and six schools from the Samambaia Administrative Region (AR-Samambaia). Data was also collected from two different schools which are located in the AR-Brasília (Brasília Centre of Languages -BCL and Brasília Park School – BPS). The overalls costs of these two schools are defined as additional-cost to school (ACS). Items of cost in this research are: personnel salaries (classroom teachers and all additional staff including professional and nonprofessional support staff); supplies; equipment; others (contracted workers; utility bills [water/sewage; electricity; gas; telephone; broad band internet]); building structure; and land. Personnel salaries and equipment were collected inside each school and all others through official documents/budget review (government guidelines from the Secretary of Education of the Federal District; Land Official Report of the Federal District of 2008; engineering budget reports from new school buildings). This investigation also collected data through semi-structured observations and many informal dialogues with teachers, non-professionals, students, and parents from all sample schools. This study is divided into five chapters. The first chapter presents the concept of cost and terms that are related to it. The second chapter shows a literature review of cost-per-pupil in Brazil, in the Federal District, and in the United States of America in which basic information about each reviewed study are presented, such as: title; author(s); type of publication (research report; book; survey; thesis; dissertation; monograph, etc); year of the data collection and the publication) goal(s); items of cost; type of cost (direct, indirect, etc.); methodological procedures; peculiarities; and main results. The third chapter approaches some concepts from François Dubet, Amartya Sen, and John Rawls, and indicates possible theoretical links with the main categories of this dissertation (cost-per-pupil and the tangible conditions of education). The fourth chapter in turn exposes the methodology in detail. This chapter intends to explain the elected options and their means of implementation, especially those related to data collection. Finally, the fifth chapter, data is presented and analyzed. Some results of this research: the cost-per-pupil is relatively high in both administrative regions; the cost-per-pupil in Brasília is higher than in Samambaia in all levels; deficient material resources are a reality in both regions.

建立護理專業身份是個體與護理專業相聯繫的概念，個體對護理專業在社會角色與自我概念之間取得平衡。在專業社會化中，產生專業的知識、技能、價值與自我身份的過程。在社會急速發展和世界護理專業發展影響下，澳門護理專業教育出現強中有弱、弱中有強的局面。這現狀對中學生選擇護理、護士學生對知識價值的主動學習、日後在專業發展中持續創新都產生影響。因為護士人力的緊缺，護理教育能否幫助學生建立專業身份成為關注的重心。 / 鏡湖護理學院是澳門歷史最長的護理教育機構，於2002年起開辦澳門首個四年制護理學學士學位課程。課程理念奠基於鏡湖慈善會歷史和性質，命名「從人到仁」，推動以關懷為核心的護理全人教育。學院在護理學士學位課程中加入了一些元素，希望幫助學生在進入專業的早期即打下良好基礎，建立專業身份，從而加強教育的全面效果。究竟澳門鏡湖護士學生在護士學習的過程中如何建立專業身份，課程對護士學生身份認同的成效怎樣?本研究目的正是希望回答以上兩個問題。 / 研究者選取了二十名畢業生和八名教師參與是次研究。採用質性研究取向的個案研究法。透過深度訪談和文件查證分析取得所需研究資料。經過對個案資料的綜合深度討論以及不同個案的分析比較，得出以下研究發現：鏡湖護士學生的專業身份認同是通過五個轉變表現出來，包括：1. 責任重大、尊重生命；2. 與苦難同行、全人護理；3. 護理與生活同在、發揮專業才能；4. 立足專業知識、像護士般思考和行動；及5. 成為團隊、薪火相傳。分析歸納受訪畢業生及教師資料可以看到，鏡湖現行學士學位課程對學生建立專業身份是有明顯的影響作用。大部份學生是通過臨床實踐和生活實踐，處理健康問題，和幫助人們建立健康生活方式，來建構自我的專業身份。除了課程影響之外，關懷的學院文化、教師的言傳身教、醫院與學院的關係，以及學生的個人因素均對學生專業身份認同有影響作用。 / 根據這些發現，本研究嘗試從護理教育層面和未來研究層面提出建議，務求完善促進護士學生身份認同的課程理念和課程設置，優化人文與環境因素，以便進一步提升護理教育的質素，培育具公民專業精神的護理人員。本研究亦嘗試對當中的一些理論與概念展開討論，並修訂或補充了它的不足。 / The formation of nursing professional identity links the individual with the nursing profession. In this process the individual strives to maintain a balance between her professional role and her self-identity. It is a process of developing professional knowledge, skills, value and self-identity. With rapid social changes as well as worldwide development in the nursing profession, Macau’s nursing education is in a situation where strengths and weaknesses co-exist and interact with each other. Such a situation will certainly have significant impact on secondary school graduates’ decision to choose nursing as a future career, nursing students’ pursuit of nursing education as well as the possibility of their contributing to the nursing profession via creative innovation. Owing to the shortage of nurses, whether nursing education is able to help the students establish a concrete professional identity has become a major concern at present. / Being the most long-standing nursing education institution in Macau, Kiang Wu Nursing College established the first four-year Bachelor of Science in Nursing Programme in 2002. The philosophy of the programme, named ─From Personhood to Benevolence", is founded on the history and nature of Kiang Wu Charitable Association with the aim of fostering holistic nursing education that centres on care. To enhance the holistic impact of education, Kiang Wu Nursing College adds some new elements to the programme in order to enable students to formulate their professional identity. How did nursing students of Kiang Wu Nursing College form their professional identity in the course of learning, and how effective was the programme in forming students’ sense of professional identity were precisely the two questions that the present study aims at answering. / The researcher selected 20 nursing graduates and 8 nursing educators as participants of the study, which employed a qualitative case study method. In-depth interviews and document reviews were first conducted to collect the required data. After having undergone thorough examination of the collected data as well as detailed analyses and comparisons of various cases, it was found that the sense of professional identity of students of Kiang Wu Nursing College was developed through the following five crucial changes that they had experienced, including shouldering important responsibilities and respecting life, confronting hardship and offering holistic nursing care, leading a life inseparable from nursing and capitalizing on professional competences, developing professional knowledge, and thinking and acting like a nurse, as well as becoming part of the team and carrying forward the nursing spirit. Through summarizing and analyzing the data of the interviewed graduates and teachers, it was discovered that the current bachelor’s degree programme of Kiang Wu Nursing College played an important role in influencing the formation of students’ professional identity. Most students constructed their professional identity by solving people’s health problems and assisting others in developing a healthy lifestyle through their practice in clinical environment and in daily life. In addition to the programme, other aspects including the College’s caring culture, faculty’s role model of effective and appropriate behaviours, connection between the Hospital and the College, as well as students’ personal factors all contribute to the formation of students’ sense of professional identity. / On the basis of the above findings, the present study puts forward some suggestions with regard to nursing education and in the interest of future studies, in order to improve the programme philosophy and programme design for the fostering of students’ sense of professional identity, as well as to optimize the humanistic and environmental attributes for the further enhancement of the quality of nursing education and for the cultivation of nursing professionals who demonstrate civic professionalism. In addition, the study discusses some of the relevant theories and notions, and proposes revisions or solutions for their deficiencies. / Detailed summary in vernacular field only. / Detailed summary in vernacular field only. / Detailed summary in vernacular field only. / Detailed summary in vernacular field only. / 尹一橋. / Thesis (Ph.D.) Chinese University of Hong Kong, 2014. / Includes bibliographical references (leaves 331-350). / Abstracts also in Chinese. / Yin Yiqiao.

There are two main principles under which jurisdictions tax income – source and residence. The point of these two principles is to establish a ‘nexus’ or link between a taxable transaction, operation or activity and a taxing state. It is this nexus which is used to justify the imposition of taxation by the jurisdiction on a particular taxpayer. Where a taxpayer is a ‘resident’ of a jurisdiction, then that person often becomes liable to pay tax on income derived from all sources. Where a taxpayer is a ‘nonresident’ of a jurisdiction, then that person often becomes liable to pay tax on income derived from sources within a particular, relevant jurisdiction. The concept of source of income is fundamentally important to both Australia and Hong Kong. Australia adopts a worldwide tax system that taxes its residents on Australian and foreign income and non-residents on Australian income, whilst Hong Kong adopts a territorial tax system that forgoes taxing foreign income irrespective of who has derived it. The fundamental basis for taxation under a territorial tax system is the source of income; while the fundamental basis for taxation under a worldwide tax system is the concept of residence. In both jurisdictions, the decisions of the courts on the meaning of source have been crucial in defining the concept of ‘source of income’ for tax purposes. The foundations of source-based taxation are less stable today. There is no universal set of source rules that can readily be applied to every circumstance to determine the source or locality of profits. The growth in international trade, supported by the development of electronic commerce, has substantially increased source-related revenue risks. Entities are increasingly able to structure their finances and conduct their affairs without being constrained by geography or national boundaries. Anticipated profits may be shifted to a related party and from one jurisdiction to another to arrive at a reduced overall tax burden. It is becoming increasingly difficult to determine from what and where income originates. The thesis examines the nature of the current source rules in Australia and Hong Kong and analyses the fundamental adequacy of the source principle generally when confronted, especially, with the challenge of rapidly growing Internet-based commercial activities. Australia and Hong Kong have been chosen for comparative study for the following reasons: the two jurisdictions are good examples of small-medium advanced economies; they are similar in the sense that they are, primarily, knowledge capital-importing jurisdictions; their approaches to ‘source’ differ markedly; and these approaches tend towards each end of the ‘source spectrum’. The thesis identifies certain principal research questions. The basic responses to these questions are: The concept of source of income is, essentially, less clear today in the domestic tax law of Australia and Hong Kong than before. Determining the source of income in Australia and Hong Kong can be a very complex issue. The difficulty related to making such determinations is growing. Searching for the real source of income has become still more problematic with the increase in globalisation and the rapid growth of Internet-based commerce. The traditional concept of source of income has ‘lost traction’ as a fundamental basis for effectively imposing income taxation, especially, in today’s globalised economy. Existing source rules do not deal adequately with certain ‘revenue-leakage’ issues confronting us today and, even more, the likely issues of tomorrow. We need to reconsider how we can better address these issues. The thesis establishes that this is so for Australia and Hong Kong. It also reasons that this proposition generally holds true for most developed tax jurisdictions. The thesis concludes with a detailed review of three of the most prominent optional approaches for addressing the source challenge: (A) a move to a new refundable withholding-tax-based method of taxing cross-border electronic commerce; (B) a shift to far greater reliance on the use of the residence principle of taxation; and (C) a shift to notably greater reliance on (indirect) consumption taxation. Option C, it is argued, offers the best prospects for dealing in the least bad way with the identified issues.

Thesis (M.S.)--Calvary Theological Seminary, 2000. / Includes bibliographical references (leaves [73-75]).

published_or_final_version / Education / Master / Master of Education

Thesis (M.S.)--Calvary Theological Seminary, 2000. / Includes bibliographical references (leaves [73-75]).