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   

Toddlers' Attachment Security to Child-Care Providers: The Safe and Secure Scale     

Cathryn L. Booth  Jean F. Kelly  Susan J. Spieker  Tracy G. Zuckerman 《Early education and development》2003,14(1):83-100

Attachment relationships of toddlers (N = 45) to their child-care providers were investigated. Children's behaviors with their mothers were observed at home at 24 months and with their child-care providers at 26 months. Attachment Q-Sort procedures were used at home (90 items) and in child care (78 items); the latter yielded a 15-item Safe and Secure Scale describing the safe haven and secure base functions of attachment relationships in child care—being able to (a) seek and receive positive attention, (b) feel safe and protected, (c) receive support for exploration, (d) receive consolation when distressed, and (e) seek and accept assistance. Independent observational measures of child-care quality also were obtained at 24 months. As hypothesized, the Safe and Secure Scale was related to proximal rather than distal indicators of child-care quality, and it was a stronger measure than the child-caregiver Q-security score that was based on all 78 items. Child-mother and child-caregiver security were significantly related.  相似文献   

Science literacy and academic identity formulation     

John M. Reveles  Ralph Cordova  Gregory J. Kelly 《科学教学研究杂志》2004,41(10):1111-1144

The purpose of this article is to report findings from an ethnographic study that focused on the co‐development of science literacy and academic identity formulation within a third‐grade classroom. Our theoretical framework draws from sociocultural theory and studies of scientific literacy. Through analysis of classroom discourse, we identified opportunities afforded students to learn specific scientific knowledge and practices during a series of science investigations. The results of this study suggest that the collective practice of the scientific conversations and activities that took place within this classroom enabled students to engage in the construction of communal science knowledge through multiple textual forms. By examining the ways in which students contributed to the construction of scientific understanding, and then by examining their performances within and across events, we present evidence of the co‐development of students' academic identities and scientific literacy. Students' communication and participation in science during the investigations enabled them to learn the structure of the discipline by identifying and engaging in scientific activities. The intersection of academic identities with the development of scientific literacy provides a basis for considering specific ways to achieve scientific literacy for all students. © 2004 Wiley Periodicals, Inc. J Res Sci Teach 41: 1111–1144, 2004  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   

Focus-on-form instructional methods promote deaf college students' improvement in English grammar     

Berent GP  Kelly RR  Aldersley S  Schmitz KL  Khalsa BK  Panara J  Keenan S 《Journal of deaf studies and deaf education》2007,12(1):8-24

Focus-on-form English teaching methods are designed to facilitate second-language learners' noticing of target language input, where "noticing" is an acquisitional prerequisite for the comprehension, processing, and eventual integration of new grammatical knowledge. While primarily designed for teaching hearing second-language learners, many focus-on-form methods lend themselves to visual presentation. This article reports the results of classroom research on the visually based implementation of focus-on-form methods with deaf college students learning English. Two of 3 groups of deaf students received focus-on-form instruction during a 10-week remedial grammar course; a third control group received grammatical instruction that did not involve focus-on-form methods. The 2 experimental groups exhibited significantly greater improvement in English grammatical knowledge relative to the control group. These results validate the efficacy of visually based focus-on-form English instruction for deaf students of English and set the stage for the continual search for innovative and effective English teaching methodologies.  相似文献   

Teachers' education, classroom quality, and young children's academic skills: results from seven studies of preschool programs   总被引：10，自引：0，他引：10  

Early DM  Maxwell KL  Burchinal M  Alva S  Bender RH  Bryant D  Cai K  Clifford RM  Ebanks C  Griffin JA  Henry GT  Howes C  Iriondo-Perez J  Jeon HJ  Mashburn AJ  Peisner-Feinberg E  Pianta RC  Vandergrift N  Zill N 《Child development》2007,78(2):558-580

In an effort to provide high-quality preschool education, policymakers are increasingly requiring public preschool teachers to have at least a Bachelor's degree, preferably in early childhood education. Seven major studies of early care and education were used to predict classroom quality and children's academic outcomes from the educational attainment and major of teachers of 4-year-olds. The findings indicate largely null or contradictory associations, indicating that policies focused solely on increasing teachers' education will not suffice for improving classroom quality or maximizing children's academic gains. Instead, raising the effectiveness of early childhood education likely will require a broad range of professional development activities and supports targeted toward teachers' interactions with children.  相似文献   

Language and theory of mind: a study of deaf children     

Schick B  de Villiers P  de Villiers J  Hoffmeister R 《Child development》2007,78(2):376-396

Theory-of-mind (ToM) abilities were studied in 176 deaf children aged 3 years 11 months to 8 years 3 months who use either American Sign Language (ASL) or oral English, with hearing parents or deaf parents. A battery of tasks tapping understanding of false belief and knowledge state and language skills, ASL or English, was given to each child. There was a significant delay on ToM tasks in deaf children of hearing parents, who typically demonstrate language delays, regardless of whether they used spoken English or ASL. In contrast, deaf children from deaf families performed identically to same-aged hearing controls (N=42). Both vocabulary and understanding syntactic complements were significant independent predictors of success on verbal and low-verbal ToM tasks.  相似文献   

Evaluating electronic resources: Personal Development Planning resources at the Open University,a case study   总被引：1，自引：1，他引：0  

Anne Jelfs  Patrick Kelly 《Assessment & Evaluation in Higher Education》2007,32(5):515-526

This paper discusses the evaluation of Web‐based tools to support Personal Development Planning (PDP) in order to illustrate issues associated with the introduction and assessment of the effectiveness of online resources. The aims of the evaluation were based on concerns about the very complex situation that offering online resources including PDP poses for part‐time off‐campus students. In this paper the authors utilize a modified RUFDATA framework (Saunders, 2000 Saunders, M. 2000. Beginning an evaluation with RUFDATA: theorising a practical approach to evaluation planning. Evaluation, 1: 7–21.  [Google Scholar]) and consider the benefits a range of methods, including surveys and observational studies, can offer evaluations of electronic resources. They found that students used and valued some aspects of the provision but that even with best efforts of instructional designers, and user testing at the draft stage, students do not always behave as intended. This evaluation highlighted the need for a range of strategies for evaluating online resources and that regardless of student attitude there are real worries about eLearning imposing extra workload burdens on ‘time poor’ adults.  相似文献