探析高校后勤财务的监督与控制

实行高校后勤改革,是为了学校集中力量搞好教学科研,提高教学质量和办学效益,有利于后勤为学校提供更加优质的服务。如何理顺各种财务关系,规范会计核算,强调以人为本,加强财务监督与控制,保护国有资产不流失,是高校财务管理和会计核算亟待解决的问题。     

会计年度和教学年度的账务衔接处理方法

我国事业单位会计准则规定，会计年度为每年1月1日至12月31日。而学校的教学年度一般为每年9月1日至下一年的8月31日。在高校教育成本的核算管理中，往往需要了解和提供教学年度的财务收支情况，这样就产生了会计年度和教学年度账务处理不衔接的问题。通过“待转收入”和“待转支出”两个过渡性科目的会计处理，可以较好地解决账务衔接的问题。     

Science of Education

ABSTRACT

With more students pursuing university, it becomes essential for high schools to provide training that maximizes their graduates’ success. There is debate over whether an extra year of high school better prepares students for university. The authors used a nationally representative survey to contrast academic and employment outcomes between high school graduates of Grade 12 and Grade 13. Results suggest that Grade 13 graduates obtain higher grades in high school, are more likely to pursue university, and are less likely to be employed full time compared with Grade 12 graduates. Among students enrolled in university, Grade 13 graduates report higher grades in university and satisfaction with their program and do not transfer out of their programs compared to Grade 12 graduates. These findings highlight the importance of an additional year of high school to produce better prepared and more satisfied graduates.     

Catching them before they fall: a Vygotskian approach to transitioning students from high school to university

University enabling programs, worldwide, generally target high school students who excel at school, or post-secondary students who have underperformed in their university entry examinations. Murdoch University provides an access program for Year/Grade 12 students who are not on a university pathway during their final year of high school. This intervention engages students at a transitional stage of cognitive development to: (a) determine their readiness to move to the next level of their cognitive thinking; (b) facilitate that process through collaborative learning; (c) support and nurture university aspirations and (d) provide a direct transition pathway from secondary to higher education. The influence of Vygotsky's zones of proximal development in the context of this program is discussed, and by comparing the performance of these students in their first year of university with other domestic-entry students, we argue that this enabling program prepares them for successful transition into higher education.     

Pathways to performance: an examination of entry pathway and first-year university results

Although diversity at universities has increased dramatically over the past 150 years, many groups are still under-represented relative to their proportion in the general population. Initiatives to improve diversity have included the increased use of entry pathways other than direct admission from secondary school. As admissions via these alternative entry routes have increased, concerns have grown that alternative-entry students are not well prepared for university study. Here, we describe the outcomes for students entering university via one alternative entry pathway and compare them with those of students entering from secondary school. We used quantile regression with restricted cubic splines to examine the relationship between secondary school performance (quantified by the Australian Tertiary Admission Rank; ATAR), pathway of entry to university, and performance during first year university. Entry pathway significantly affects the conditional distribution of first-year marks. Outstanding performance is largely confined to students entering university from secondary school (Year 12 entry), rather than from an institution for technical and further education (TAFE). Concomitantly, for any given ATAR, the risk of failure is higher amongst Year 12 entry students than among TAFE entry students. The results have substantial implications for changes in admission criteria and for the public funding of universities.     

Providing school-based learning in elementary school mathematics: the case of a professional development school partnership

Abstract

School–university partnerships also known as professional development school (PDS) partnerships provide potential for universities and schools to establish partnerships that can benefit university faculty, school teachers, university students, and school students. This study examines the impact of a PDS partnership in which the author served as a school-based mathematics coach for two years in a high-need elementary school. Data sources included interviews, surveys, and field notes from classroom observations. Inductive qualitative analyses which were situated in a multi-level framework for researching professional development found that teachers posed more cognitively demanding mathematical tasks and high-level questions in year two compared to year one of this project. Further, student achievement was noted on both state-wide and district-created assessments. Also teachers reported that the school-based approach to professional development led to some teachers taking on more informal leadership roles to support their colleagues’ mathematics instruction. Implications for school-based learning opportunities across the world include the need to establish specific university–school partnerships, and carefully designing research studies to examine the impact of these learning opportunities.     

The relationship between first‐year achievement and the pedagogical‐didactical fit between secondary school and university

Central in this study is the degree to which the pedagogical‐didactical approach in undergraduate programmes aligns with the pedagogical‐didactical approach in secondary schools, and how this is related to first‐year achievement. Approaches to teaching at secondary schools and in first‐year university programmes were examined by interviewing school management, school teachers and university lecturers. The teaching approaches found within the schools were contrasted against the academic teaching approaches, resulting in four types of fit. With multiple regression analysis the relationships between these four types of fit, gender, prior achievement and first‐year achievement were examined. The results showed that prior performance is positively related to first‐year achievement, as well as a fit characterised by more student‐centred teaching in the first year compared to the approach to teaching at secondary school.     

A study of accounting students' motives,expectations and preparedness for higher education

Framed by the accounting education change debate and growing national concern regarding student attrition, this paper examines the perceptions of first‐year students as they commence their study of accounting at an Irish university. It explores a range of factors which impact on students' learning: their motives for entering higher education, their rationale for selecting an accounting programme, their preparedness for further study and their expectations. The findings offer accounting educators the opportunity to have a greater sensitivity to, and a better understanding of, their students. This will enable better‐informed curriculum, teaching and assessment within the accounting discipline, aiding students' transition to higher education and leading to higher quality learning.     

The Development of Upright Posture

The study was designed to investigate the relationship between differences in educational training at the time of entry into part-time undergraduate studies and persistence with such a program. The sample consisted of 612 students who enrolled for the first time in a part-time evening undergraduate program. A specially designed questionnaire was used as the chief measuring instrument. Possession of a high school diploma, having not repeated a year in high school, undertaking certain types of training, and delaying university entry by a year or more were found to be conducive to persistence. High school matriculation average, type of high school attended, amount of delay, and reasons for delaying entry to university were not found to be related to drop-out. The findings of the study stand in sharp contrast to previously reported research.     

地方性本科大学教师年课时量统计分析——以某大学为例

教师的年教学课时工作量,是反映教师生存中,全年工作主要负荷、主要压力以及对学校、对国家贡献大小的一个很重要的指标.统计分析表明:教师年最高教学课时数达到1 225课时;年课时数在400~1 225课时之间的教师比重,分别占到一半至四分之一以上.此种状况说明:一方面教师对国家的贡献很大,另一方面也反映出教师的收入,是在超负荷的工作状态下艰辛劳动获得的;再从全校年课时总量的比例看,助教、讲师已经成为大学讲台上的主力军,见习教师也是不可缺少的讲课教师,而兼任了党政领导职务的教授、副教授则课时普遍下降或很少.     

Exploring the first year academic achievement of school leavers and mature-age students through structural equation modelling

One of the most noticeable changes to the university student profile over the last decade is the increasing number of mature-age students. This study examined the relationship between previous academic performance, psychological characteristics of the student, learning strategies, and the first year academic performance of school leavers and mature-age students through structural equation modelling (SEM). A total of 1193 first year university students completed a questionnaire at the beginning of their first year of study, and provided consent for their academic results to be tracked over their first year at university. While the overall model of success appeared to fit for both groups, differences were identified in the order of importance of constructs affecting achievement and the strength of some relationships. The most obvious difference occurred in the relationship between previous academic performance, self-reported learning strategies, and achievement in first semester, with previous performance a more accurate predictor of school leavers' performance and self-reported learning strategies a more accurate predictor of mature-age students' performance. This study has implications for the university in terms of the targeting of academic support services for students of different ages.     

Physics teachers: a holistic plan for professional education during both the pedagogical stage and the probation year

Despite the Bologna agreement implementation in 2008, teachers' education in Portugal has not changed significantly from earlier practice. The major modification in the requirements of master’s level teacher education programmes was the introduction of a strong component of educational research in a master’s degree; this is designed to replace an educational monograph in the typical 5-year ‘Licenciatura’. Both a professional one-year in-school pedagogical stage and a fifth year as a university student continue to be mandatory, as well as the stage co-supervision of the university and the school. However, existing government regulations imply that in the very near future the full professional education of teachers will have to be complemented with an in-service probation year conducted under the supervision of a school mentor. The current study has been designed to try to determine: (a) how the activities of the probation year should be organised in order to improve this stage of professional education; and (b) how probation years could be used to promote school–university partnerships that could provide for more effective in-service teacher education and/or possible shared educational action research. Drawing on the survey data from pre-service students from four different universities, novice teachers, stage supervisors and school principals, information was collected on the perceptions of the quality and scope of the professional education of future teachers from the beginning of their programmes through their pedagogical stage. A high degree of agreement among all the respondents enables us to point towards the perceived high quality of several components of the teacher education programmes, e.g, teachers’ ability to plan a lesson using different teaching strategies and the high value-accorded school–university collaborations. The results also show the weaknesses of other components, e.g, teachers’ skill with controlling badly behaved students and their ability to capture students’ attention and motivation. Based on these results and on our knowledge about the type of professional support needed to promote teaching practice, we conclude with a holistic plan designed for teachers’ professional education during the pre-service pedagogical stage and the in-service probation year.     

Choice Modeling New Zealand High School Seniors' Preferences for University Education

ABSTRACT

Preferences for college education among year 12 and 13 high school seniors from throughout New Zealand were surveyed. Initial focus group researched students in the process of deciding on college education and/or on a particular college or university institution in their choice process. Quantitative research developed from the focus group responses and based on a stated preferences (choice) survey of school students (n = 526) followed. Students' preferences regarding university choice were predominantly influenced by the quality and flexibility of the degree and/or course options, likelihood that employers will recruit from the university, the extent that university accommodation is subsidized and the overall cost of attending the university positioned in comparison to other universities. Secondary students would prefer not to attend a university with access restricted to an “A” bursary examination mark (bursary is a New Zealand pre-college examination to gain fee subsidy), that has limited first year accommodation, or which offers sports scholarships. New Zealand secondary school students are relatively price insensitive, with the cost of attending university not perceived as a deterrent. Moreover, the research findings show a positive cost-value relationship exists in students' choice preferences. Students would prefer to attend a university where the cost was equal to or higher than other options.     

A primary teacher’s mathematics teaching: the development of beliefs and practice in different “supportive” contexts

This article refers to a longitudinal case study of a primary school teacher over a period of 4 years. The focus is on the development of the teacher’s beliefs regarding mathematics teaching and learning from the last year of her university studies up to the third year of teaching mathematics in school. This development has been investigated within three different contexts, which have been distinguished in terms of the kind of support provided to this teacher. Two dominant beliefs emerged which have been traced through the period of the study from both the teacher’s reflections and actions. The first belief drew on the idea that what was considered an easy mathematical task by an adult could also be easily understood by children, while the second was that children learn mathematics through their actual involvement in a variety of teaching activities. The results indicate the way that teacher’s experiences from her university studies, actual classroom practice and inservice education interact and influence her beliefs and professional development.     

Pre-university prepared students: a programme for facilitating the transition from secondary to tertiary education

The expectations of first-year students are becoming more widely researched and understood. How to realign perceptions and prepare students for the transition from secondary school to tertiary education is less well considered. This paper presents an account of a pre-university preparation programme embedded in the senior years of secondary education (10–12), launched initially in 16 Queensland schools, and expanding to over 50 schools with 447 students. The programme provides students with a scaffolded experience, introducing them to the realities of university life while building a connection to the university as an institution and developing relationships with transitioning peers. Qualitative data collected from 198 pre-university prepared students (PUPS) suggest that they have more realistic expectations of what university life is like, and feel better prepared to make the transition from secondary school to the tertiary environment. Further research ideas are considered to address attrition during/after the first year of university studies.     

Fully integrating upper-secondary vocational and academic courses: A flexible new way?

The tracking of students in upper-secondary school is often criticised for narrowing the post-secondary pathways of student in the vocational education and training (VET) track, which can stigmatise VET. To tackle this problem, countries have introduced courses that integrate aspects of VET and academic study, which provide the dual purpose of preparing students for work and vocational study and providing university pathways for more academic students in the VET track. In this study we assess the latter purpose by examining the outcomes of university aspirants who take these courses in their final year of school. Using rich survey and administrative data from Australia and propensity score matching we find that these courses are associated with lower academic performance and a lower chance of attaining a university offer. Decomposition results show that poor performance in integrated courses is the main driver, which points to potential tension between the two purposes.     

TOKENS OF TRUTH

This article describes the three-year evolution of a team-taught teacher education class entitled the “Social Contexts of Education” in the setting of an urban high school. The course developed a number of innovative practices, including collaborative instruction by K-12 and university faculty and the development of a parent engagement strategy that increased parent participation by 59% in the school's Fall Parent Night in the second year of the collaborative. The authors describe the rewards and challenges of such site-based activities, and indicate that while school and university partnerships are highly valued in many contemporary policy initiatives, student teachers may resist such partnerships, particularly when they are based in urban school sites with which they may have had little prior experience.     

Study on Beijing University Returned Overseas Students Assuming Leadership Posts

A number of registered elementary and middle school students in the rural areas of Changde Prefecture have no intention to attend school this semester, and a hefty portion of them have applied for voluntary discontinuation of studying. According to information gathered from the eight counties of Cili, Hanshou, Fengxian, Anxiang, Taoyuan, Linfeng, Jinshi, and Changde, as of March 20 this year 36,241 students have voluntarily quit school, and they account for some 5 percent of the total registered student population. For example, in Cili County, 13,029 students have dropped out from school, accounting for 12.1 percent of the student population; in Hanshou County, 8,404 students, or 6.5 percent of the total, have quit school; in Fengxian County, 4,977 students, 3.8 percent of the total, have dropped out; and in Anxiang County, 2,580 students, or 3.1 percent of the total, have discontinued schooling.     

Disentangling the predictive validity of high school grades for academic success in university

To refine selective admission models, we investigate which measure of prior achievement has the best predictive validity for academic success in university. We compare the predictive validity of three core high school subjects to the predictive validity of high school grade point average (GPA) for academic achievement in a liberal arts university programme. Predictive validity is compared between the Dutch pre-university (VWO) and the International Baccalaureate (IB) diploma. Moreover, we study how final GPA is predicted by prior achievement after students complete their first year. Path models were separately run for VWO (n = 314) and IB (n = 113) graduates. For VWO graduates, high school GPA explained more variance than core subject grades in first-year GPA and final GPA. For IB graduates, we found the opposite. Subsequent path models showed that after students’ completion of the first year, final GPA is best predicted by a combination of first-year GPA and high school GPA. Based on our small-scale results, we cautiously challenge the use of high school GPA as the norm for measuring prior achievement. Which measure of prior achievement best predicts academic success in university may depend on the diploma students enter with.     

Students’ Perspectives of a Science Enrichment Programme: Out‐of‐school inquiry as access

Science enrichment programmes housed outside traditional school settings can offer students from traditionally under‐resourced schools valuable opportunities to access authentic scientific tools and practices. The present study contributes to our understanding of this potential and how it can best be realised through an analysis of the students’ own perspectives on a specific out‐of‐school programme—a one‐year partnership with a university‐based science outreach programme, which culminated in a half‐day laboratory experience for a total of 292 secondary students (ages 11–18 years). Extensive data were collected on this experience, including detailed field notes and video recordings of the classes’ visits to the university as well as the planning meetings with teachers at the beginning and end of the school year, surveys of the participating students, and surveys and interviews of the teachers, and were analysed both qualitatively and quantitatively using a grounded theory approach. Building on the valuable perspectives of the participating students, and comparing them with those of their eight teachers, this study confirms that carefully designed collaborative out‐of‐school inquiry programmes have the potential to broaden students’ (especially those from under‐resourced schools) experiences of science as well as bridge them to school science.