固定资产准则中的辩证与统一原则

2002年1月1日，在股份有限公司中实行的《企业会计准则——固定资产》，在确认条件、后续支出、固定资产折旧等内容上透视出许多辩证统一的关系，分析这一关系，可以使我们更深入领会该准则丰富的内涵与改革创新点。     

中国大陆与香港固定资产折旧之比较

通过中国大陆与香港固定资产折旧的比较，分析两者在折旧会计政策、折旧方法、计提折旧时间和折旧纳税计算上的差异，认识这些差异对于了解香港固定资产折旧准则和制订大陆固定资产折旧准则都是有益的。     

浅谈《企业会计准则——资产减值》的适用范围和主要特点

2006年2月15日财政部颁布了新的企业会计准则体系，其中资产减值准则是将我国原固定资产准则、无形资产准则中的有关内容整合修改而成的，变化较大。本文就资产减值准则的适用范围和主要特点进行分析。     

新旧《企业会计准则——固定资产》比较和分析

2006年2月15日财政部发布了《企业会计准则第4号——固定资产》，与2001年发布的《企业会计准则——固定资产》相比，新准则发生了较大的变化。通过对新旧准则进行对比和分析，突出了新准则的合理性。     

关于固定资产、无形资产减值准备核算的几点建议

本建议在固定资产准则、无形资产准则中补充以下规定：固定资产、无形资产减值准备恢复后，不能虚增其账面价值；同时建议税务部门对固定资产减值损失酌情给予部分税收优惠政策。旨在弥补准则缺陷，提高准则的实务操作性，促进企业开展资产减值核算的积极性，保证会计信息的真实可靠。     

新会计准则下固定资产后续支出的核算

文章根据《企业会计准则——基本准则》、《企业会计准则第4号——固定资产》的规定，分析了固定资产后续支出的含义、种类，并对资本性后续支出、收益性后续支出的核算进行了具体论述。     

关于固定资产折旧的几点思考

随着《企业会计准则——固定资产》的颁布实施,新旧法规规定的不同,必然会要求改变原有的一些核算方法来适应新法规的要求,并且新准则中一些观点也会随着实践工作的检验而反映出它的不成熟。本文就是通过对《企业会计准则——固定资产》的学习,结合目前的会计实践,针对固定资产折旧的核算方法以及报表揭示的内容,提出自已几点想法。     

对投资性房地产准则的认识和思考

对于新增加的投资性房地产准则,本文分别从房地产的内容、主要账务处理以及房地产准则中引入的重要概念--公允价值几个方面进行了分析,从理论和实务操作方面进行初步认识。并对以下两个问题进行了自己的思考:该准则与《固定资产》和《无形资产》准则的关系和该准则的实施对财务报表的影响,提出自己的观点。     

浅析固定资产弃置费用的会计处理与税务处理差异

2006年2月15日,中华人民共和国财政部对《企业会计准则》进行了修订.并在新准则中引入了固定资产弃置费用.针对固定资产弃置费用的会计处理方法,分析其与税务处理的不同.     

新旧会计准则在固定资产初始计量方面的差异分析

新固定资产准则较原固定资产准则有很大进步。但从实施情况反馈来看,在延期付款购入固定资产、接受捐赠和盘盈固定资产、取得应考虑弃置费用因素的固定资产等的初始计量方面还存在一些需要改进和完善之处。就此分析存在的问题,提出在初始计量方面进一步完善新固定资产准则的建议。     

美国国家科学教育标准述评

该文对美国《国家科学教育标准》提出背景做了说明,并对其基本结构做了评价,包括原则和定义、科学教学标准、科学教师的专业发展标准、科学教育的评估、科学内容标准、科学教育规划标准、科学教育系统标准,最后对标准的特点进行阐述。     

Using the Joint Standards to Design Postsecondary Assessments With Evidence of Validity and Reliability: An Approach to CAEP Accreditation

Validity and reliability are a major focus in teacher education accreditation by the Council for Accreditation of Educator Preparation (CAEP). CAEP requires the use of “accepted research standards,” but many faculty and administrators are unsure how to meet this requirement. The Standards of Educational and Psychological Testing abbreviated Joint Standards, are the implied accepted research standards. The purpose of this study was to test empirically the extent to which the Joint Standards could serve this purpose. The primary outcome of this study is a pragmatic set of implementation strategies organized into assessment specifications connecting CAEP requirements to the Joint Standards. An example set of assessment specifications is provided. Use of this process can improve assessments in any academic discipline for any accreditation agency, become a faculty professional development tool, raise assessment literacy, and potentially impact instruction of future educators.     

The Challenges of Meeting the Standards: A Perspective from the Test Publishing Community

Some of the challenges that test publishers face in constructing educational assessments that meet high technical quality as prescribed in the Standards for Educational and Psychological Testing ( AERA, APA, NCME, 1999 ) are examined. Federal educational initiatives are used to illustrate demands on technical quality that challenge the efforts of test publishers to adhere to the Standards . Possible pitfalls to avoid when updating the Standards are also discussed.     

Steps Toward More Effective Implementation of the Standards for Educational and Psychological Testing

The goal of the Standards for Educational and Psychological Testing is to improve testing practices, but their impact on practice appears spotty. Self-regulation clearly fails in some instances. The establishment of an external agency to oversee testing practices and adherence to the Standards would face substantial hurdles, and the ambiguity of many of the Standards would hobble such an organization if one were created. Many of the Standards are general statements of principle, and past controversies make clear that we in the field often disagree about the reasons for them, their applicability to specific cases, and their practical meaning in specific contexts. This paper argues that the field should follow two approaches to lessen this ambiguity. First, using journals, conferences, and other vehicles, we should foster more frequent and more protracted debate about the practical meaning of key Standards, such as 13.6 and 13.7, which mandate that a decision that will have a "major impact" on a student should not be based on a single score. Second, future revisions of the Standards should use concrete examples of testing practices to clarify the meaning of the Standards, much as the legal system uses case law to clarify the meaning of the general principles embodied in statutes .     

Spatialised metaphors of practice: how teacher educators engage with professional standards for teachers

Pre-service teacher educators, both nationally and internationally, must negotiate a plethora of expectations including using Professional Standards to enhance teacher quality. In Australia, the recent Teacher Education Ministerial Advisory Group (TEMAG) report highlighted weak application of Standards in Initial Teacher Education (ITE). However, recent reports suggest that many education stakeholders feel positive about the implementation of the Australian Professional Standards for Teachers (APSTs). This study responds to these differing viewpoints by exploring how teacher educators in a large metropolitan university in Australia account for the use of Standards in their work. Discourse analysis techniques in conjunction with socio-spatial theory make visible particular metaphors of practice as teacher educators negotiate the real-and-imagined spaces of regulated teacher education programmes. The findings highlight the importance of investigating the utility of Standards in the lived experiences of teacher educators, as they are responsible for preparing quality, classroom ready graduates.     

Validity on Trial: Psychometric and Legal Conceptualizations of Validity

The psychometric literature is replete with comprehensive discussions of test validity, test validation, and the characteristics of quality assessment programs. The most authoritative source for guidance regarding sound test development and evaluation practices is the Standards for Educational and Psychological Testing. However, the Standards are not legally binding. In this article, we review the way in which validity is conceptualized in the Standards and compare this conceptualization with validity evidence presented in specific court cases involving legal challenges to tests. Our review indicates that, in general, there is strong congruence between the Standards and how validity is viewed in the courts, and that testing agencies that conform to these guidelines are likely to withstand legal scrutiny. However, the courts have taken a more practical, less theoretical view on validity and tend to emphasize evidence based on test content and testing consequences.     

美国国家层面教师专业标准述评

本文在介绍美国国家层面的教师专业标准产生与发展的背景的基础上,对美国国家层面两个具有影响力的标准:“国家专业教学标准”及“社会学科教师专业标准”进行了解析。最后,作者就建立我国的教师专业标准提出了几点建议。     

The Development of QM-Fudan Higher Education Online Course Quality Standards: Some Results and Analysis

ABSTRACT

This paper aims to examine whether and how the US-based Quality Matters (QM) Higher Education Rubric-Design Standards for Online and Blended Courses apply to the Chinese higher education environment. Suitability and matchability of QM Standards are respectively examined through a questionnaire and course reviews at Fudan University, a leading research institution in China, with which Quality MattersTM has an exclusive five-year cooperation agreement to develop an adapted Chinese rubric based on the QM Standards. Cross-referencing the dimensions of suitability and matchability, QM Standards are divided into four categories, namely, Perfect, Challenging, Potential and Chicken-ribs standards. This classification helps to identify what standards are ready for adoption and what standards need to be adapted. It is found that most QM Standards are thought to be suitable for the Chinese higher education environment, but China has a long way to go to meet these standards. On the whole, QM Standards on course format, function, and basic quality elements are relatively easy for Chinese online courses to meet while the advanced standards on course quality, particularly those relating to learning outcomes, assessment and evaluation, interaction and other aspects of course design remain challenging at the present time. The research findings not only show areas of course design in China that need improvement, but also lay a solid foundation for the development of QM-Fudan Standards, which will be supplemented and improved by future practice and research based on the actual condition and progress of online education in China.     

Technology Leadership Perceptions of Utah Elementary School Principals

Abstract

The rapidly expanding use of technology in education requires principals to be prepared as technology leaders; however, many are not currently prepared for this role. It is crucial that principals are prepared in order to lead schools in successful technology integration and support. The primary purpose of this quantitative study was to determine the perceived level of technology leadership preparation of Utah elementary principals using the International Society for Technology in Education (ISTE) Standards for Administrators. The data for this study was collected from 129 Utah elementary school principals and the survey used the ISTE Standards for Administrators as the framework, and findings provide evidence that Utah elementary school principals are not adequately prepared to lead as technology leaders. (Keywords: technology leadership, principal, ISTE Standards for Administrators).     

A Historical Perspective and Current Views on the Standards for Educational and Psychological Testing

The Standards for Educational and Psychological Testing have evolved in the breadth and depth of coverage of issues in educational testing and measurement since their first publication in 1954. There were a number of substantive changes in the 1999 revision that addressed validity, fairness, accommodations, and compliance with the Standards. In addition, there was nearly a 50% increase in the number of standards contained in the last revision. The next revision of the Standards may be initiated in 2007 and there are remaining concerns about access and awareness by non-measurement professionals, compliance by test publishers and users, relevance in addressing mandates for accountability, and substantive areas of educational assessment. This review of major changes to the Standards and discussion of future topics is designed to inform the next revision.