共查询到20条相似文献，搜索用时 115 毫秒
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朱玮琳 《郧阳师范高等专科学校学报》2004,24(6):59-60
信息化的基础之一是实现电算化,而会计实现电算化是会计信息化的首要基础.只有做到会计的电算化才能实现会计信息共享,只有做到会计信息的真正共享,才能做到完整的企业信息化. 相似文献
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张精一 《连云港职业技术学院学报》1999,(4)
随着我国改革开放的不断深入,国家政府和社会公众越来越关注社会责任的履行情况,而能够充分反映此方面内容的社会责任会计必将成为未来会计不可忽视的一个重要分支。因此,我国建立社会责任会计势在必行。只有建立了社会责任会计才能对企业经济活动的社会影响进行计量和报告,以此评价企业社会责任的履行情况。这样才能与国际会计准则更加靠近,使我国会计改革的步伐更快。 相似文献
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申冬青 《新乡教育学院学报》2005,18(3):77-78
会计政策选择需要会计职业判断。会计工作的每一环节都需要不同程度的职业判断,都会涉及到会计政策的选择,所以会计职业判断只有在遵循合理合法性、客观公允性、一致性、可操作性等原则,并不断提高会计人员职业判断能力的基础上进行,才能减少会计政策选择上的随意性及短期行为,才能保障企业相关者的利益,才能不断提高会计信息的质量。 相似文献
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战略管理会计是在当今企业经营环境更加复杂多变,全球性市场竞争空前广泛激烈的情况下,为满足现代企业管理而建立的新型管理会计信息系统。现代管理会计建立在传统的企业管理体制的基础上,只注重企业内部的决策、计划及控制。在科技迅猛发展的今天,只有站在战略的高度,关注企业外部环境的变换,分析企业自身所处地位,掌握企业外部市场信息和竞争者的信息,才能在竞争中立于不败之地。如何实施战略管理会计,这是一个有待于我们认真探讨的问题。 相似文献
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张粗一 《连云港职业大学学报》1999,12(4):90-93
随着我国改革开放的不断深入,国家政府和社会公众越来越关注社会责任的履行情况,而能够充分反映此方面内容的社会责任会计必将成为未来会计不可忽视的一个重要分支。因此,我国建立责任会计势在必行。只有建立了社会责任会计才能对企业经济活动的社会影响进行计量报告,以此评价企业社会责任的履行情况,这样才能与国际会计准则更加靠近,使我国会计改革的步伐更快。 相似文献
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杨欣芳 《内蒙古师范大学学报(哲学社会科学版)》2007,(Z1)
实现和谐会计,是会计人员为社会主义和谐社会建设贡献力量要做的重要任务,同时,也只有实现了会计的和谐,才能实现企业的和谐、经济的和谐以及全社会的和谐。但是和谐会计的构建也会受会计信息不够真实、可靠,权力资源的不合理配置及会计诚信意识不足的影响。 相似文献
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战略管理会计是伴随迅猛的经济发展、激烈的市场竞争、先进的管理手段的发展而发展起来的.因此,战略管理会计的应用需要满足一定的前提条件,只有满足了这些条件,才能保证战略管理会计的顺利实施.企业要成功实施战略管理会计,只有外部条件是不够的,还必须具备一定的内部条件,才能顺利实施. 相似文献
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《佳木斯教育学院学报》2016,(10)
随着我国经济的迅速发展,我国正在实行的经济体制也随其不断的改革和完善,为了适应市场的发展需求,因此在企业管理会计中必须要推进企业精细化管理,才能从实际中真正的促进企业的发展。目前,我国市场竞争比较激烈,如果企业想要在激烈的市场竞争中取得一席之地,必须加强企业管理会计中企业精细化管理的实施是很有必要的。在企业管理会计中,企业精细化管理起着不可代替的重要作用。其要求企业高层管理人员必须要重视企业精细化管理,并且完善企业管理制度采取相应的措施进行企业治理,才能顺应企业现代化和可持续发展的要求。 相似文献
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浅谈会计模拟实习的改进与完善 总被引：2，自引：0，他引：2
周铁光 《邵阳学院学报(社会科学版)》2005,4(3):38-39
会计模拟实习是会计实践性教学的重要环节，但在进行模拟实习的过程中，不同程度地存在着一些问题，严重影响模拟实习的质量和效果。如何才能提高实习质量，保证实习效果呢?文章就此谈了几点看法。 相似文献
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中国现代文学肇始于何时,学术界一直是众说纷纭。本文着重从五个阶段论述80年来起点研究的成果和划分标准的演变,以期呈现一个清晰的发展脉络。第一阶段(1922—1949):同生共荣时期。由于研究者和文学现象处于同一时代的社会环境背景下,相距较近,很难对现代文学起点问题在一定高度上作出客观的判断,因而产生了众多分歧,如胡适、周作人等人的5种观点。第二阶段(1949—1976):一元独尊时期。受新民主主义文学史观的影响,学术界均以政治标准作为现代文学史的划分依据,如王瑶的1919年说。第三阶段(1976—1985):复苏发展时期。学术界尚未完全摆脱政治因素的干扰,但展现出突破的新姿,如邢铁华的1894年说。第四阶段(1985—2000):回归文学时期。文学从政治的附庸中解放出来,以文学自身发展规律作为文学史分期因素,如钱理群的1898年说。第五阶段(2000至今):众声喧哗时期。过去一个世纪关于起点问题的各种言说又纷纷在新世纪的舞台上演,形成众声喧哗的局面,如许志英的1917年说,郜元宝的1907年说等。纵观这八十年来围绕着现代文学史开端所展开的论争,即从最初的文学的社会历史型分期到注重文学自身发展规律的本体型分期,再到如今两种相异标准的妥协和互补,似乎呈现出一条否定之否定的观念走势。事实上,20世纪的中国处在一个特殊的剧变之中,这决定了中国现代文学的起点划分难以游离于社会历史变动的特征之外,难以作出客观合理的判断,不宜以单一不变的标准作为参照。 相似文献
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The conditions that promote best practice in the mentoring of beginning teachers in secondary schools are explored in this paper in relation to the experiential model of learning put forward by Kolb [(1984). Experiential learning: Experience as the source of learning and development. New York: Prentice-Hall]. The underpinning processes of this learning cycle include the experience, the reflection, the learning that results and (further) experimentation.We present some empirical research from a two-year funded project on The Professional Development of Subject Induction Tutors and data derived from questionnaires completed by beginning teachers in three education authorities at the start and end of induction year and from semi-structured interviews with sub-samples of beginning teachers. The questionnaire data allowed us to distinguish three broad teacher ‘types’ in terms of their experiences of induction and the associated mentoring. In relation to these types we explored differences and similarities in the extent to which mentoring functions are distributed in schools, the extent to which different mentoring relationships allow beginning teachers to be empowered in their work, and the particular uses made of review and target setting and the value placed on these processes by beginning teachers and their mentors. Overall we found that best practice for ‘developmental mentoring’ involves elements of challenge and risk-taking within supportive school environments with clear induction systems in place and strong school ethos in relation to professional development. 相似文献
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唐义 《河南科技学院学报》2014,(1):116-119
新中国成立初期,为了促进我国图书馆事业的发展,从中央到地方都颁布了推动公共图书馆、工会图书馆以及高校图书馆等发展的政策法规。随着相关制度的不断完善,我国图书馆事业也慢慢步入了稳定的发展轨道。 相似文献
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何大进 《历史教学(高校版)》2006,(8):22-26
明末清初，在长达两个世纪之久的中外文化交流中，广州因其得天独厚的区位优势和宽松开放的人文环境，成为当时商品贸易全球化的中心和中外文化交流的桥梁，对中外文化交流和中国社会的变革产生了重要的影响。 相似文献
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Alysia D. Roehrig Catherine M. Bohn Jeannine E. Turner Michael Pressley 《Teaching and Teacher Education》2008
In exploring the potential for mentoring to support novice teachers’ use of effective teaching practices, we conducted a grounded theory analysis about change potential. Themes emerging from cross-case analysis of survey, interview, and observation data from six beginning primary teachers in the US and their mentors revealed factors, other than type of mentoring programme, that related to beginning teachers’ success in improving classroom practices. More effective beginning teachers’ mentors had more experience as mentors and were more effective teachers than other mentors. More effective beginning teachers communicated more with mentors, more accurately self-reported use of effective teaching practices, and were more open to mentoring. 相似文献
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This study explores the expectations of teaching as a career held by beginning teachers who undertook a postgraduate certificate in education (PGCE) teacher training course for secondary schools at three institutions in the North of England. Over 300 student teachers completed a questionnaire at the beginning and at the end of their PGCE course. A sample of 28 students were then tracked through their first 2 years in post by e-mail communication. During this 3-year period, the most frequently cited positive factor was the pleasure generated by pupil success and the most frequently cited negative factor was workload. 相似文献
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Why I want to teach and how I feel about teaching—formation of teacher identity from pre-service to the beginning teacher phase 总被引：1，自引：0，他引：1
The aim of this study is to investigate the formation of student teachers’ teacher identity from pre-service to the end of
the initial year in teaching. We explored why student teachers in Singapore have chosen to enter teaching and tracked changes
in their attitudes and beliefs towards teaching at three time points: entry and exit of the initial teacher preparation programme
and after 1 year of teaching. The findings showed that, in agreement with previous research, those who are attracted to the
teaching profession were mainly motivated by altruistic or intrinsic factors. They also entered the initial training programme
with a positive perception of the profession. However, at the point of exit, perceptions towards teaching showed a significant
dip. After the first year of teaching, attitudes remained the same as they were at the point of exit. These factors influence
the emerging sense of teaching identity. 相似文献
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Learning from curriculum materials: Scaffolds for new teachers? 总被引：1，自引：0，他引：1
This article explores how beginning teachers use and learn from curriculum materials. As part of a longitudinal study of beginning English teachers who teach in the Pacific Northwest of the United States, the researchers tracked teachers’ responses to and use of materials over time, and how these materials shaped their classroom practice. The authors found that the teachers spent an enormous amount of time searching out curriculum materials for their classes and that the curriculum materials they encountered did, indeed, powerfully shape their ideas about teaching language arts as well as their classroom practice. Based on their findings, the authors propose a trajectory for the teachers’ use of the curriculum materials. New teachers begin by sticking close to the materials they have at hand. Then, over time, as they learn more about both students and curriculum, they adapt and adjust their use of the materials. The authors argue that new and aspiring teachers need opportunities to analyze and critique curriculum materials, beginning during teacher education and continuing in the company of their more experienced colleagues. 相似文献
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The present paper focuses on new teachers’ satisfaction with their first year of teaching from the perspective of socialization. The relationship between satisfaction with socialization and teacher background, school environment, placement, and induction variables was examined. Data were collected from 243 Israeli beginning teachers by means of questionnaire. Results indicated that satisfaction during the induction year was moderately high. Hierarchical regression analysis showed five significant predictor variables: ecological support from mentor, help from the principal, assistance from other colleagues, workload, and having already completed teaching training. Support from mentors and school colleagues had the greatest impact on new teachers’ assimilation. 相似文献
20.
The coteaching model for teacher preparation has emerged in recent years as an alternative to the traditional student teaching
or practicum experience. Several studies have investigated the process of coteaching and its impact on participants during
the actual experience; however, few depict participants’ experiences once they obtain positions and begin to teach independently.
This collective case study explored two urban high school teachers’ (Jen and Ian) practices during the induction period after
taking part in the coteaching model for student teaching. Using a sociocultural analytic framework, we found that the participants’
agency as beginning teachers was not constrained by their coteaching experiences. Rather, they were able to continue to draw
on some of the successful practices they had in coteaching, such as shared reflection, shared responsibility, cogenerative
dialogues, and building relationships with students. In addition to describing the coherence and contradictions between Ian’s
and Jen’s practices during coteaching and in their beginning years of inservice teaching, we also discuss the ways that they
became collaborators in our ethnographic research.
Beth Wassell is an assistant professor at Rowan University (Glassboro, NJ) in the Department of Teacher Education. She earned a bachelor’s degree in Spanish from Rowan University, a master’s degree in Spanish at the University of Central Florida and an Ed.D in Teaching, Learning and Curriculum at the University of Pennsylvania. Her current areas of interest include coteaching, beginning teacher learning in urban contexts and English Language Learners’ experiences in urban high schools. Sarah-Kate LaVan is assistant professor of science education at Temple University. 相似文献
| Beth WassellEmail: |
Beth Wassell is an assistant professor at Rowan University (Glassboro, NJ) in the Department of Teacher Education. She earned a bachelor’s degree in Spanish from Rowan University, a master’s degree in Spanish at the University of Central Florida and an Ed.D in Teaching, Learning and Curriculum at the University of Pennsylvania. Her current areas of interest include coteaching, beginning teacher learning in urban contexts and English Language Learners’ experiences in urban high schools. Sarah-Kate LaVan is assistant professor of science education at Temple University. 相似文献