长期股权投资收益确认问题的探讨   总被引：1，自引：0，他引：1  

申屠新飞 《温州职业技术学院学报》2005,5(3):19-21

长期股权投资收益的核算方法有成本法和权益法两种。在权益法下应根据投资比例和被投资企业的盈利确认投资收益，但是，这样处理不符合资产的定义和会计准则的基本要求，也是通货膨胀产生的重要原因。因此，在反映双方内在经济利益关系的基础上，有必要按收付实现制核算投资收益。  相似文献   

交际教学法与初中英语教学     

谈晓燕 《贵阳学院学报(社会科学版)》2001,(3)

交际教学法立足于语言教学的交际性 ,真实性。自 2 0世纪 70年代开始 ,对各国外语教学产生了极大影响。本文讲述了在初中英语教学中使用交际教学法时应遵循的原则 ,同时还阐明了在教学中引入交际教学法的具体方法及使用该法时教师应注意的几个问题  相似文献   

Investigating academic dishonesty among Chinese undergraduate students: does gender matter?     

Yinxia Zhang  Hongbiao Yin 《Assessment & Evaluation in Higher Education》2018,43(5):812-826

The high rate of academic dishonesty reported among Chinese college students has created challenges for practitioners in both domestic and Western universities. Following two contrasting yet complementary scholarly approaches, this study explored the relative importance of predictors indicative of students’ intention to cheat (moral attitude, subjective norm and penalty enforcement) and of their educational preparedness for academic integrity (integrity engagement) in explaining academic dishonesty, with an emphasis on gender differences. We administered a questionnaire survey to a sample of 2009 Chinese undergraduate students. The results indicated that moral attitude and integrity engagement were the major predictors, that subjective norm accounted for marginal variations of academic dishonesty, and that the influence of penalty enforcement was insignificant. Some gender differences on both the mean score and effect levels of the four predictors were revealed. The effects of grade, year and area of study on academic dishonesty (and particularly their joint effects with gender) were noteworthy. These findings are discussed relative to the results of prior studies and the Chinese context.  相似文献   

建设现代编辑心理学刍议     

姬建敏 《安阳师范学院学报》2002,(6):97-99

现代编辑心理学是把普通心理学、现代心理学的有关理论与编辑工作的具体实践结合起来,主要探讨编辑活动中认识主体各自的心理特征、心理现象、心理机制及其他们之间相互的心理感应规律与心理活动规律的一门学科.它是新兴的边缘交叉学科,也是一门应用学科;它的特点是具有交叉性、独特性、创造性、实践性、探索性.研究的原则是客观性、反映论、发展性、系统性;研究的方法是观察法、实验法、心理测验法、调查研究法;研究的意义是有助于推动编辑学和心理学自身的发展,有助于提高编辑队伍的素质,培养编辑健全的人格.  相似文献   

大学生素质教育与创新能力的培养     

胡宝林  桂和荣  宋晓梅  严家平  胡友彪  张平松 《北京工业职业技术学院学报》2003,(1)

21世纪我国教育教学改革的主题是全面推行素质教育,素质教育是创新能力的前提。阐述了加强大学生素质教育的重要性,分析了影响大学生创新素质培养的因素,从提高教师的整体素质,培养学生的自学、动手、科研和表达能力等方面,提出了素质教育与创新人才培养的途径。  相似文献   

中小学教师数据素养评价指标体系构建     

林秀清  杨现民  李怡斐 《中国远程教育(综合版)》2020,(2):49-56,75,77

教育数据在教育领域不断渗透,教师的数据素养水平对于有效利用教育数据、合理判断学生的行为具有重要影响。本研究旨在用德尔菲法构建中小学教师数据素养评价指标体系,为评估中小学教师数据素养提供参考依据。通过文献分析梳理中小学教师数据素养评价指标,选择相关领域专家12人,采用德尔菲法进行2轮专家意见征询,根据专家打分计算指标权重,形成中小学教师数据素养评价指标体系。问卷征询专家的积极系数为100%,专家权威程度均值为0.72,确定的一、二级指标重要性均值均大于4.00,变异系数均小于0.25,符合德尔菲法要求。最终形成了包含数据意识、数据知识、数据操控技能、数据应用能力、评价交流数据、数据思维6个一级指标和19个二级指标与40条具体内容的中小学教师数据素养评价指标体系。对46位教师进行小范围试用,验证了其科学性与可靠性,该评价指标体系可作为评价中小学教师数据素养发展水平的参考测量工具。  相似文献   

重庆市某居民区室内外空气品质调查     

郑洁  张卫华  杨朝杰 《顺德职业技术学院学报》2006,4(1):20-26

对重庆市某居民区内20户住宅的居住环境进行实地调查,分别对室内外空气温度、相对湿度、空气流速、二氧化碳、一氧化碳、氨气以及甲醛的浓度等进行了测量,并结合调查问卷对测量结果进行了主、客观分析,提出了改善室内空气品质的建议.  相似文献   

The Use and Misuse of Standardized Testing: A Whiteheadian Point of View     

Franz Riffert 《Interchange》2005,36(1-2):231-252

First an overview is given about the actual national and international situation concerning standardized testing. Then two major reasons are presented why accountability systems based on standardized testing have become so widespread: (a) the missing validity and reliability of teachers’ assessment of students’ achievement, and (b) the important role standardized testing plays for out-put management in educational systems.On the basis of these considerations Alfred North Whitehead’s critical remarks on external standardized testing are presented. Whitehead’s main point is that external standardized testing limits the freedom of teachers to adapt to the complex, situation specific circumstances in order to obtain a maximum of the creative learning process for students who are conceived as specialists. Instead external testings lead to “teaching to the test.” As a consequence, the attitude of creative, adventurous exploration is undermined and substituted by simple pattern recognition, narrow visions, and even boredom. Finally, the question is raised whether there is any possibility of developing a measurement tool which on the one side meets scientific test criteria, and on the other side is still flexible enough to do justice to needs of individual schools – which according to Whitehead are the essential educational unit – and not vice versa, as it is the case at present with external standardized testing. That such a flexible approach to evaluation is possible is demonstrated by the presentation of the basic ideas of the MSS (Module Approach to Self-Evaluation of School Development Projects) which has been developed and examined in ten schools by the author and his collaborators.  相似文献   

“师道尊严”再认识     

任志宏 《山西财经大学学报(高等教育版)》2001,(4):66-67,70

章对传统的“师道尊严”进行再认识的基础上,提出以严格的要求与严谨的治学态度向受教育传授科学知识与真理是“师之道”,加强自身修养,提高自身水平,做到自尊,是“师之尊”。“师道尊严”无罪,“师道”当“尊”、当“严”！  相似文献   

大枣中提取物"多糖"测定方法的探讨     

刘侠  米徐茗 《实验技术与管理》2007,24(11):31-34

该文主要论述了大枣中提取物“多糖”的测定方法，并对多糖的测定结果的影响因素进行了分析和探讨。该方法简洁、方便、可行，具有合理性、代表性，可以作为多糖测定的准确方法。  相似文献