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Die Bestimmungen des § 4a Z 1 EStG stellen einen bedeutenden Teil der steuerlichen Begünstigungen von Forschung und Lehre dar. Die Ausgestaltung dieser Bestimmung veranlasste die Europ?ische Kommission ein Vertragsverletzungsverfahren gegen ?sterreich einzuleiten. Vor diesem Hintergrund kommt zum einen der Frage der Anwendbarkeit der Grundfreiheiten und zum anderen der (unionsrechtskonformen) Interpretation der ?sterreichischen Regelung besondere Bedeutung zu.  相似文献   
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Emotions influence motivation, but emotions, such as disgust, have attracted less attention in learning research. We assessed the influence of disgust measured as trait and specific state component, state anxiety and self-efficacy on intrinsic motivation during the dissection of a fish using a pre-/post-design in science teacher students. Anxiety and disgust had a negative influence on motivation. Students with more experience in dissections reported lower pressure. Anxiety after the lesson was influenced by prior anxiety and by animal reminder disgust. Specific state disgust after the dissection was predicted by prior specific state disgust, core disgust and state anxiety. State anxiety and specific state disgust decreased during the dissection. The future commitment to use dissection at school was solely predicted by interest; competence and pressure failed the significance level marginally.  相似文献   
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ABSTRACT

Measuring teachers’ skills to carry out the complex tasks required in teaching is an important means of evaluating the effectiveness of teacher education but remains a challenging activity to conduct in practice. It is necessary to optimise approaches for usability and effectiveness along a continuum from low-effort and low-authenticity measures such as paper-and-pencil tests to high-effort, high-authenticity measures such as extended classroom observations. The first part of the paper reviews a range of efforts toward measuring the competencies of teachers and other professionals in carrying out the tasks that make up their work. These include performance tests such as computer-based simulations or simulations using actors, as well as the use of tasks requiring participation in or responses to video vignettes. Video vignette approaches typically have been less interactive than performance tests and interactivity is seen as a desirable feature. A novel framework for developing performance-oriented testing is then outlined. The second part of the paper exemplifies this framework in relation to providing explanations in physics classrooms. The development of a novel test instrument following the framework is described, and findings on construct validity are presented to support the applicability of the presented approach.  相似文献   
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Many societies are encountering significant changes in their population structure as the number of older people is increasing while children and adolescents become fewer. This study examines pupils' attitudes towards elderly people in Germany. A total of 935 pupils (458 boys, 477 girls) participated in this study. Grade distribution was as follows: 192 (5th grade), 148 (6th grade), 208 (7th grade), 219 (8th grade), and 168 (9th grade). We provide evidence for two underlying latent factors, “prejudice” and “appreciation.” The “prejudice” factor contained prejudices and negative attitudes towards old people, and the “appreciation” factor contained items that were positively related to old people. On average, pupils valued old people. Based on a multivariate general linear model, we found a significant influence of gender, grade, and distance to grandparents. Girls valued old people higher, thus rating them higher on the appreciation scale. However, effect size was comparably low. No differences existed concerning the prejudice scale. Grade effects showed that prejudice increases and appreciation declines with increasing age. Distance to their grandparents significantly influenced the attitudes. Pupils with grandparents in the near vicinity valued old people more than pupils with their grandparents farther away. We suggest implementing intergenerational educational programs in primary school and in 5th and 6th grade in Germany.  相似文献   
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We surveyed interest in ecology prior, during, and after an ecological unit of 14 lessons (“Ecosystem Lake”). Achievement was assessed in a pretest (T-1), a class test (T-2; used for grading), and a retention test (T-3). We found a main effect of stratification on the level of interest in ecology after the educational unit (pupils from the highest stratification were more interested) but not of gender. As expected, the pre-treatment interest scores showed a highly significant influence on the post-treatment scores. Apart from interest prior to the study, situational interest measured during the educational unit also significantly influenced interest after the treatment. Positive correlations between all 3 interest scales and between interest scales and achievement scores were found. Thus, both predisposition and situational interest influence achievement. However, using regression revealed that prior interest had the strongest impact on achievement.  相似文献   
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The present article takes up the discussion about the interrelatedness of linguistic proficiency and educational achievement among children learning German as a second language. We provide an overview of diagnostic procedures for linguistic needs analysis, which were developed in the context of the German research program ‘FÖRMIG’. Linguistic features of school-based registers as well as the cognitive representation of academic language proficiency among bilinguals will first be addressed as the most relevant dimensions in the assessment of academic language proficiency. Finally, based on the concept of linguistic core-proficiencies after Ehlich, each of the four procedures is characterized with reference to its particular scope of identifiable aspects of academic language proficiency. Thereby it becomes evident that the procedures reflect age-specific language demands of school: Whereas the focus of assessment is first located on central aspects of grammatical and lexical knowledge as fundamental premises of schooling, the field of attention—with increasing age of the children—shifts more and more towards performance in technical language and certain text-types indicating academic language proficiency.  相似文献   
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