兼并收购的商誉会计规范研究     

何俊德  张蕾 《华中科技大学学报(社会科学版)》2001,15(2):81-84,101

经济生活中越来越多的企业并购活动给商誉会计理论和实践带来一系列需要研究的新问题，并购时会计处理方法的两种选择直接决定商誉的确认和计量，使用不同的方法确定目标企业价值对商誉会计有不同的影响，对企业并购中的负商誉发生的原因与内涵进行了分析，同时建议对企业的自创商誉进行确认，给出了一种新的确认自创商誉的会计计量方法。  相似文献   

Does teachers’ pedagogical content knowledge affect their fluency instruction?     

H. T. G. Van den Hurk  A. A. M. Houtveen  W. J. C. M. Van de Grift 《Reading and writing》2017,30(6):1231-1249

The relation is studied between teachers’ pedagogical content knowledge of reading and the quality of their subsequent classroom behaviour in teaching fluent reading. A confirmatory factor analysis model with two latent variables is tested and shows adequate goodness-of-fit indices. Contrary to our expectations, the results of structural equation modelling reveal a small but significant γ-value of .29, indicating that only 8% of the variance in teachers’ classroom behaviour in teaching fluent reading is accounted for by teachers’ pedagogical content knowledge of reading. Presumably teacher knowledge is not as stable and conclusive as one might think. More research is needed in determining the factors that work restricting for teachers in putting their knowledge into classroom practice. It is recommended that preservice and in-service teacher training should not be limited to transfer of knowledge, but should also assist teachers in designing and performing effective fluent reading instruction.  相似文献   

Using an Attribution Support Tool to Enhance the Teacher Efficacy of Student Science Teachers     

Eveline de Boer  Fred J. J. M. Janssen  Jan H. van Driel 《Journal of Science Teacher Education》2016,27(3):303-324

To increase the teacher efficacy of student teachers, they need positive classroom experiences: mastery experiences. These mastery experiences have to be created by the student teachers themselves. Therefore, student teachers need a tool to better understand problematic teaching experiences and help them create positive classroom experiences. Nine student biology teachers used this attribution support tool when reflecting on multiple lessons taught in classes they considered difficult. They scored their lessons and filled in a teacher efficacy questionnaire after each lesson. The results show that teacher efficacy increased and the number of failures during the lessons decreased; on average, the self-awarded marks per teacher per lesson increased, indicating an increase in mastery experiences. Therefore, the attribution tool seems to be a promising tool for student teachers to enhance their teacher efficacy and to support reflection on problematic teaching experiences.  相似文献   

The Misspecification of the Covariance Structures in Multilevel Models for Single-Case Data: A Monte Carlo Simulation Study     

Mariola Moeyaert  Maaike Ugille  John M. Ferron  S. Natasha Beretvas  Wim Van den Noortgate 《Journal of Experimental Education》2016,84(3):473-509

The impact of misspecifying covariance matrices at the second and third levels of the three-level model is evaluated. Results indicate that ignoring existing covariance has no effect on the treatment effect estimate. In addition, the between-case variance estimates are unbiased when covariance is either modeled or ignored. If the research interest lies in the between-study variance estimate, including at least 30 studies is warranted. Modeling covariance does not result in less biased between-study variance estimates as the between-study covariance estimate is biased. When the research interest lies in the between-case covariance, the model including covariance results in unbiased between-case variance estimates. The three-level model appears to be less appropriate for estimating between-study variance if fewer than 30 studies are included.  相似文献   

Globalization and the freedom of knowledge     

Sylvia Van De Bunt‐kokhuis 《Higher Education in Europe》2004,29(2):269-284

This article considers the transmission of knowledge in higher education. It takes the metaphor of the music industry that pre‐selects the music people can buy. The sales potential is the leading principle in the selection process. Often the small producer is excluded because his or her music is not of commercial interest. The end‐customer does not know what he or she is missing because he or she has never heard the music. It is to be feared that a similar market principle will also influence the selection of knowledge and affect the capacity of higher education institutions to freely generate and transmit new knowledge. The globalization of higher education risks homogenizing the cultural traditions of the non‐Western world through a process of Western cultural domination. On the other hand, the Internet, via open source software like LINUX, might serve to democratize higher education and allow greater grassroots input.  相似文献   

Teaching Traditions in Science Teachers’ Practices and the Introduction of National Testing     

Malena Lidar  Martin Karlberg  Jonas Almqvist  Leif Östman  Eva Lundqvist 《Scandinavian Journal of Educational Research》2018,62(5):754-768

Our main interest in this article is to explore whether Swedish teachers changed their teaching and assessment practices in relation to the new national tests in science education that were introduced 2009. Data was collected using a web-distributed questionnaire, which was answered by 407 teachers. The concept of teaching traditions is used to capture patterns of what is emphasized by teachers in terms of goals and content in teaching and the design of the questionnaire was based on the concept of curriculum emphases. The results show two distinct groups of focus, which are compared with two traditions within science education: the Academic and the Moral tradition. The main content where teaching has been changed is in making science more applied than before, where applied not only means the application of science knowledge to practical technical issues, but also to moral and political issues.  相似文献   

Distributing and Showing Farmer Learning Videos in Bangladesh     

Jeffery W. Bentley  Paul Van Mele  Md. Harun-ar-Rashid  Timothy J. Krupnik 《The Journal of Agricultural Education and Extension》2016,22(2):179-197

Purpose: To describe the results of showing farmer learning videos through different types of volunteers.

Design/Methodology/Approach: Semi-structured interviews with volunteers from different occupational groups in Bangladesh, and a phone survey with 227 respondents.

Findings: Each occupational group acted differently. Shop keepers, tillage service providers, agricultural input and machine dealers reached fairly small audiences. Tea stall owners had large, male audiences. Non-governmental organisations and community-based organisations, reached more women. The cable TV (dish-line) operators showed the videos on local TV, but some were reluctant to do so again. The Union Information Service Centres showed the videos and reached women viewers. Half of the official government extension agents surveyed also showed the videos publically.

Practical Implication: This video featured maize, wheat and rice seeding machinery. Because the machinery is complex and requires hands-on training, this first video aimed to expose tillage and sowing service providers and farmers to the machinery, without trying to teach them how to use it. But some farmers were so interested that they watched the video many times to learn more about the equipment. Before farmers and service providers decide to buy machinery for direct seeding, they still want to see and learn from demonstration plantings, to examine first-hand how the crop behaves when planted with the new equipment.

Originality/Value: Video can be an effective way of sharing high-quality information with a large audience, if properly distributed.  相似文献   

Mergers and acquisitions: Their effect on the innovative performance of companies in high-tech industries   总被引：6，自引：0，他引：6  

Myriam Cloodt  John Hagedoorn  Hans Van Kranenburg 《Research Policy》2006,35(5):642-654

This study examines the post-M&A innovative performance of acquiring firms in four major high-tech sectors. Non-technological M&As appear to have a negative impact on the acquiring firm's post-M&A innovative performance. With respect to technological M&As, a large relative size of the acquired knowledge base reduces the innovative performance of the acquiring firm. The absolute size of the acquired knowledge base only has a positive effect during the first couple of years after which the effect turns around and we see a negative effect on the innovative performance of the acquiring firm. The relatedness between the acquired and acquiring firms’ knowledge bases has a curvilinear impact on the acquiring firm's innovative performance. This indicates that companies should target M&A ‘partners’ that are neither too unrelated nor too similar in terms of their knowledge base.  相似文献   

Copyright or copyleft?: An analysis of property regimes for software development   总被引：3，自引：0，他引：3  

Paul B. de Laat   《Research Policy》2005,34(10):1511-1532

Two property regimes for software development may be distinguished. Within corporations, on the one hand, a Private Regime obtains which excludes all outsiders from access to a firm's software assets. It is shown how the protective instruments of secrecy and both copyright and patent have been strengthened considerably during the last two decades. On the other, a Public Regime among hackers may be distinguished, initiated by individuals, organizations or firms, in which source code is freely exchanged. It is argued that copyright is put to novel use here: claiming their rights, authors write ‘open source licenses’ that allow public usage of the code, while at the same time regulating the inclusion of users. A ‘regulated commons’ is created. The analysis focuses successively on the most important open source licenses to emerge, the problem of possible incompatibility between them (especially as far as the dominant General Public License is concerned), and the fragmentation into several user communities that may result.  相似文献   

Infant joint attention, temperament, and social competence in preschool children   总被引：2，自引：0，他引：2  

Vaughan Van Hecke A  Mundy PC  Acra CF  Block JJ  Delgado CE  Parlade MV  Meyer JA  Neal AR  Pomares YB 《Child development》2007,78(1):53-69

Infant joint attention has been observed to be related to social-emotional outcomes in at-risk children. To address whether this relation is also evident in typically developing children, 52 children were tested at 12, 15, 24, and 30 months to examine associations between infant joint attention and social outcomes. Twelve-month initiating and responding to joint attention were related to 30-month social competence and externalizing behavior, even when accounting for 15-month temperament ratings, 24-month cognition and language, and demographic variables. These results suggest that, in addition to associations with language and cognition, infant joint attention reflects robust aspects of development that are related to individual differences in the emergence of social and behavioral competence in childhood.  相似文献