Electronic Records Research Issues     

David Bearman 《Archives and Museum Informatics》1997,11(3-4):205-211

This paper is an overview of the issues and concerns in the last decade of electronic records research. It highlights some achievement and identifies areas in which there remains a need for work, but mostly it examines the changing perception of what constituted the important questions in a field which was evolving quickly.  相似文献   

企业会计报表造假的手段及原因分析     

索俊颖  杨长生  彭金洲 《郧阳师范高等专科学校学报》2003,23(6):100-101

从企业会计报表造假的动机入手，披露了企业会计信息造假的手段．从造假的根源因素分析了解决企业会计信息造假的对策。  相似文献   

Working towards Inclusive Education: Social Contexts     

Alan Dyson 《欧洲特需教育杂志》2013,28(1):125-128

ABSTRACT

Special education in England has developed over a large number of years, during which changes in philosophy and practice have been charted in Acts of Parliament. Current thinking was given focus by the recommendations of the 1978 Warnock Report, many of which have been implemented. The most recent legislation relates to the establishment of Statements of Special Educational Needs (SEN), the introduction of a Code of Practice, recognition of the role of parents and of the need for multi‐professional cooperation, the integration of children with SEN into mainstream classrooms and the right of access of all children to a broad and balanced curriculum, as articulated in the National Curriculum.  相似文献   

LATCH     

《Medical reference services quarterly》2013,32(2):17-30

The article explores the process of initiating a LATCH program in a health sciences librarv. Discussed are: factors to consider before introducing a program, developing a proposal and orienting the hospital staff to the service. Risk management concerns surrounding LATCH service are examined. A commentary on the use of LATCH in litigation is presented.  相似文献   

有关合并财务报表准则的若干思考     

吴燕 《湖州职业技术学院学报》2012,10(3):25-28

新准则（合并财务报表）比原制度更规范、完整、准确，但因实际业务的复杂和多样性，准则没有就间接控制如何计算比例的方法做出明确的规定，笔者认为对复杂的股权结构，在确定是否并入合并范围及投资核算方法时，用加法原则；在编制合并报表，按照权益法调整时用乘法原则。  相似文献   

企业资产负债表的编制及审核探究     

赵连灯 《技术与创新管理》2014,35(5):473-475

为了提高编制资产负债表的正确性,规避审计风险,为相关利害关系人提供真实可靠的会计报表信息。针对企业资产负债表出现的错弊,通过剖析、归纳和整理,指出编制资产负债表应掌握的要点和常用的审核方法。通过分析研究,企业编制正确的资产负债表,可以提升审核效用,进而做到查错防弊,并为提高资产负债表的会计信息质量奠定基础。  相似文献   

签字声明:一个鲜为人知的美国总统单边政策工具     

刘永涛 《教学与研究》2009,(7)

"签字声明"恐怕是近年来美国总统广泛使用甚至滥用、但又鲜为人知的重要单边政策工具之一.本文从美国国会和总统之间权力关系的角度,对美国总统签字声明的基本含义及作用给予必要的理解,大体考察了美国总统乔治·W·布什在对外政策领域对签字声明的使用,以及这一政策工具在美国国内所引起的激烈争议.本文最后揭示签字声明背后所反映的当代美国总统和行政部门权力膨胀的实质.  相似文献   

‘But that wasn't enough’: exploring affective assemblages within a professional relationship     

Linda Henderson 《Discourse: Studies in the Cultural Politics of Education》2017,38(4):459-472

This paper engages with the early childhood–school relationship. The relationship has a long-standing history of being defined by a series of divisions and separations. Research has identified the divisions and separations to be largely determined by differences around concepts of learning and pedagogy. Discursive analyses of these differences often result in a series of impasses. The aim of this paper is to move beyond these discursively determined impasses. I draw on data from a small pilot study where a group of early childhood teachers come together to talk about their use of Transition Statements. I bring to the analysis of the data the concept of affective assemblages. This allows me to look beyond that which has been discursively produced in order to ask new questions, and to offer new ways of being in relationship.  相似文献   

德国FH:为职业实践而进行科学教育   总被引：10，自引：0，他引：10  

李建求 《比较教育研究》2004,25(2):86-90

以FH为代表的德国高等职业教育经过30多年的发展已经取得了举世瞩目的成就,形成了较为科学的办学思路和较为成熟的教育教学模式.作者在对德国FH实地考察的基础上,对其办学理念、办学体制、教育教学模式与方法进行了述评,并就我国高职教育的发展提出了一些对策和建议.  相似文献   

基于作者署名排序的作者贡献要素分析——以《图书情报工作》2015-2016年作者贡献声明为例     

崔林蔚  陆颖 《图书情报工作》2017,61(9):80-86

[目的/意义] 以《图书情报工作》为例,探究作者贡献要素与作者署名排序的关系,为构建作者贡献声明规范提供借鉴,为基于文献内容的学术评价提供新方向。[方法/过程] 对《图书情报工作》作者贡献说明版块进行规范化标注,归纳出本学科的29位作者贡献要素,探究不同作者署名位置的作者贡献要素的规律,以及不同作者贡献要素在各个作者署名位置的分布情况。[结果/结论] 经过分析发现,第一作者起决定性作用,第二作者起贯穿性作用,第三和第四作者起辅助性作用,通讯作者起完善性作用;随着作者署名位置的降低,作者贡献越来越分散;越多参与撰写论文,署名排名也可能靠前。在此基础上,提出4点思考：作者贡献要素集中性较强,可制定词表进行规范化控制;贡献要素重要度差异较大,可赋予贡献要素不同权重;根据权重设置不同层次,建立贡献要素体系;挖掘论文中作者的实际贡献,助力学术评价。  相似文献