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企业货币资金内部控制:问题与建议 总被引:1,自引:0,他引:1
汪厚庭 《宁波职业技术学院学报》2008,12(1):11-14
货币资金是企业资产的重要组成部分,由于货币资金具有高度的流动性和控制风险,企业在组织会计核算的过程中,加强货币资金的管理和控制,对于保障企业资产安全和完整,提高资金周转速度和使用效益,具有重要意义。本文列举了货币资金管理中一些常见的错弊行为,并通过对货币资金内部控制的目标、原则及影响货币资金内控环境的简单阐述和分析,着重提出如何加强货币资金的内部控制,从而确保经营管理活动合法有效。 相似文献
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中国聋人高等教育:现状、需求和建议 总被引:3,自引:0,他引:3
本研究通过对聋人和从事及关注聋人高等教育人士的调查采访,分析和揭示了中国聋人高等教育成就、需求和挑战,为改进中国聋人教育提出了建议。调查显示,中国聋人高中教育忽视基础知识的学习,应试现象比较严重;聋人大学专业的设立十分有限;聋人大学教育设置形式单一,为在普通大学就读的个别聋人提供相应的帮助有限。重视提高聋人教育质量,增加专业使其多样化,创造让聋生随班就读的课程或专业的条件,改善聋生大学入学前的教育现状和改变社会对聋人的看法等是目前中国政府极需重视的方面。 相似文献
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Jamal Abedi 《Educational Measurement》2008,27(3):17-31
High‐stakes decisions for the instruction and assessment of English language learner (ELL) students are made based on the premise that ELL classification is a valid dichotomy that distinguishes between those who are proficient in the use of the English language and those who are not. However, recent research findings draw a vague picture of the term “ELL” and call for a more valid classification system for ELL students. Thus, the purpose of this paper is twofold: (1) to reveal issues concerning the validity of the current ELL classification system based on the results of several empirical studies, and (2) to initiate a discussion on ways to improve the validity of the ELL classification system by proposing a system that uses existing multiple criteria in a stepwise manner. While the suggested system has its own limitations and controversies, we hope this discussion stimulates thoughts and brings much needed attention to this very important national issue. 相似文献
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A modified form of the Delphi Technique was used within the School of Education at the University of Northern Colorado to formulate a definition of effective college teaching. The resulting definition contained five major categories. These results were used to develop twenty-five profiles of fictitious faculty members. Participants were asked to separate these twenty-five profiles into five sets according to those most deserving of a promotion. Multiple linear regression was used to analyze these judgments to determine the priority placed on each of the major categories of the definition of effective teaching. 相似文献
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Peter Plant 《International Journal for Educational and Vocational Guidance》2004,4(2-3):141-157
Quality issues in career guidance can be tackled from a range of different perspectives, related to economic, ethical and/or effectiveness criteria. With selected examples mainly from the USA, Canada, and Europe, this paper highlights how quality is described and measured in terms of statements, guidelines, standards or “hidden customers”. Some guidelines or standards are aimed at the general public; some are directed towards guidance professionals and their competencies; others deal with the quality of career information. Power issues lie embedded in such efforts: who defines, maintains and, in particular, controls such guidelines or standards? Finally, possible alternative future quality approaches are outlined in terms of green, ethical and knowledge-based quality criteria. 相似文献
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Seth J. Schwartz Moin Syed Tiffany Yip George P. Knight Adriana J. Uma?a‐Taylor Deborah Rivas‐Drake Richard M. Lee Ethnic Racial Identity in the st Century Study Group 《Child development》2014,85(1):58-76
This article takes stock of research methods employed in the study of racial and ethnic identity with ethnic minority populations. The article is presented in three parts. The first section reviews theories, conceptualizations, and measurement of ethnic and racial identity (ERI) development. The second section reviews theories, conceptualizations, and measurement of ERI content. The final section reviews key methodological and analytic principles that are important to consider for both ERI development and content. The article concludes with suggestions for future research addressing key methodological limitations when studying ERI. 相似文献
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Elizabeth Mechem Cunningham 《Journal of Experimental Education》2013,81(2):88-93
This study investigated mathematical behaviors on inequality tasks using two alternative response measures in preschool subjects. With the sympton response, one response measure, age groups five, six, and seven significantly differed from age groups three to four. Using the verbal response, the second measure, age groups six and seven significantly differed from age groups three, four, and five. Developmental notions in the acquisition of mathematical tasks of inequality on conserving behavior were supported. With the symptom response other significant main and interaction effects were noted and described. 相似文献
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艾米莉·狄金森的诗歌擅长以含蓄而迂回的简洁语言传达复杂深邃的思想,自然是她诗歌创作中不变的主题。艾米莉·狄金森的自然主题的诗歌可以分为两大类,展示了对大自然截然不同的态度。一方面,受超验主义影响,她歌颂赞美大自然,颂扬人类与自然的和谐相处。另一方面,她揭示大自然的敌意,并表现她对自然神秘和强大能力的恐惧和敬畏,探索人与自然的疏离。这个悖论在她不同性质的诗,甚至在同一首诗都有所表现。分析狄金森自然诗中她对自然的态度,探索她的生活和诗歌本质的主题,可以更好的理解狄金森的内心世界。 相似文献
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Bruce Thompson 《Journal of Experimental Education》2013,81(1):80-93
The author asserts that editors should publicly declare their expectations and expose the rationales for editorial policies to public scrutiny. He argues that editorial policies ought to require effect size reporting, as those at 17 journals now do. He also argues (a) that score reliabilities should be reported; (b) that stepwise methods should not be used; (c) that structure coefficients should be interpreted; and (d) that if used wisely, confidence intervals differ from hypothesis tests in important ways. The use of noncentral t and F distributions to create confidence intervals about effect sizes also is appealing. 相似文献
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This study examined effects of goal setting, frequency of progress monitoring, and method of evaluating progress on the number of instructional change prompts generated by reading‐curriculum‐based measurements (CBM). Participants were 31 high‐incidence special education students in grades 2–6 selected from 8 schools. Following baseline measurements, researchers administered grade‐level CBM passages every 2 weeks for 8 weeks. Comparisons included 3 goal levels (0.5, 1.0, or 1.5 word growth per week), 3 monitoring/evaluation schedules (every 2, 4, or 8 weeks), and 2 methods for evaluating progress (points below the aim line or slope). Overall, more ambitious goals, less frequent monitoring, and using slope to evaluate progress generated more instructional change prompts. Results favored less frequent monitoring and using slope to evaluate progress. 相似文献
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Some shortcomings of the current UK National Curriculum policy of delivering environmental education through traditional subjects are outlined and provide the context for reporting the results of a pilot study into Year 5/6 school children's attitudes towards nature and the environment. Its findings indicate that while the attitudes of children of this age towards nature and the environment are generally very positive, they can involve a number of limitations, dichotomies and ambivalences which it will be important for their education to help them to address. Issues for educational policy and pedagogy, particularly the need for an enhanced role for pupil discussion and participation in environmental action, are raised. 相似文献
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论案件事实信息的法律属性 总被引:1,自引:0,他引:1
邱业伟 《西南师范大学学报(人文社会科学版)》2007,33(3):133-136
诉讼证据中蕴涵的案件事实信息的收集、运用、识别和认定都应当符合法律规定的原则和程序。诉讼中要突出案件事实信息的法律属性,必须强化民事诉讼中的原被告双方或者刑事诉讼中的控辩双方的具有对抗性的举证和质证、分析和反驳,同时,法官应着重审查原被告或控辩双方举示的证据是否符合法律规定的条件,并对诉讼证据中蕴涵或留存的案件事实信息是否真实,以及这些案件事实信息是否就是证据事实,这些证据事实是否能够足以证明(即恢复或还原)案件事实,作为定案的根据等进行识别和认定。 相似文献
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Pleasants Jacob Clough Michael P. Olson Joanne K. Miller Glen 《Science & Education》2019,28(3-5):561-597
Science & Education - Science and technology are so intertwined that technoscience has been argued to more accurately reflect the progress of science and its impact on society, and most... 相似文献
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The goal of this study was to determine existing attitudes of Turkish counselor educators regarding the need to emphasize prevention and developmental issues in counselor education programs and to propose ways of incorporating these functions into the counseling area as necessary. Data were collected via questionnaire from 104 counselor educators who have been working at Turkish universities. Of the 50 professors, 23 instructors and 31 research assistants who responded, 36 had prior school counselor experience and 68 had not. The counselor educators reported they had given less attention to prevention and developmental issues in their courses than other issues, but indicated positive attitudes towards teaching preventive and developmental issues. 相似文献