新会计准则与企业盈余管理探析

笔者从新会计准则对企业盈余管理的限制和新会计准则为上市公司盈余管理留下的弹性空间两个方面阐述了新会计准则与企业盈余管理之间的关系,认为我国新会计准则一方面堵塞了我国原会计准则的一些漏洞,另一方面又为企业特别是上市公司的盈余管理留下了更大的弹性空间。     

A METHOD FOR REACHING A COMPROMISE BETWEEN ABSOLUTE AND RELATIVE STANDARDS IN EXAMINATIONS

Examining committees often need to reach a compromise between absolute and relative standards. Unfortunately, the way in which the compromise is achieved is usually unclear. This paper proposes a systematic method for reaching a compromise. In this method, the estimated passing score (level of minimum knowledge) is assumed to be related to the expected pass rate (percentage of successful candidates) through a simple linear function. The examination results define a function relating the percentage of candidates who would be successful given a specified passing score to the passing score. The intersection of both functions gives the required compromise.     

对NCTM几何课程标准的分析与思考

本文以NCTM几何课程标准为主要依据 ,在对美国几何课程的整体目标分析的基础上 ,与我国几何教学相比较 ,提出了几点思考。     

科学、科学评判标准和科学精神

科学是对客观事物及其运动发展规律的正确认识，科学的评判标准为可检验性和可重复性，检验包括实验室的检验，也包括其它的人类实践检验。科学精神即求真务实，开拓创新的精神，它有三个内在要求，即要求人们具有怀疑意识，批判理性和谦虚态度。我国公众的科学精神等科学素养有待提高，这是实现现代化的必然要求。     

A METHOD OF ON-LINE MEASUREMENT FOR THE FREQUENCY RESPONSE AND IMPULSE RESPONSE FUNCTIONS OF MULTIVARIATE SYSTEM

In this paper,a method of multipoint pseudorandom combined excita-tion with the orthogonal reciprocal repeated sequences(ORRS)is presented on thebackground of the on-line identification of multivariate system.The capacity of therestraint to the identification error caused by the non-random D.C.drift of the mul-ti-input excitation with the ORRS in the multivariate system is also discussed.Thevalidity of the method described in this paper is proved by the modelling tests of themulti-plate rotor system.     

TELEVISION CODES AND AUDIENCE RESPONSE

A set of practical exercises is reported, used with students in illustration of the unconscious biases of TV presentation techniques upon the viewer. The development of media studies work of this type is discussed, and its outcome for the students is illustrated by extracts from their written reports. The article is intended primarily for teachers of media and television studies, exemplifying an experimental approach made possible by the use of simple video equipment at various levels of education.     

CRITERIA AND PROCEDURES FOR THE RECOGNITION OF FOREIGN QUALIFICATIONS

The criteria and procedures for the recognition of foreign qualifications are not sufficiently known to most evaiuators of foreign qualifications. This lack of knowledge results in inappropriate and incorrect evaluations and recognition decisions. The purpose of this article is to explain who evaluates and reaches decisions as to foreign qualifications, what the role of national recognition centres is, how such centres co‐operate internationally, and how international co‐operation has led to the advancement of agreed upon methods, criteria, and procedures for the recognition of foreign qualifications. The biggest step forward in this respect is the Draft Recommendation on General Procedures and Criteria for the Evaluation of Foreign Qualifications that was recently developed by an expert group and which, in its final form, will be a subsidiary text of the Council of Europe/UNESCO Convention.     

你给老师打几分 难道让我教十全大补课

大学里的老师与学生有种互选互评关系,导师可以选择带哪个研究生,可以决定哪几个学生参加自己的科研项目,可以为学生学习的水平打分……而同学也可以选择上什么选修课,自己研究的方向是什么,更可以在课程结束后为老师的教学水平打分。在不少高校,让学生给老师打分甚至是强制性的,比如如果不完成打分就查不了自己的学期成绩。但不少同学和老师对"学生给老师打分"这种做法,觉得从立意到具体操作方法都需要反思。