Creativity at the Borders of Engineering: Three Personal Accounts

This paper deals with developing engineering creativity outside university education. Three personal accounts are reported here as the main content of this paper. They describe how young people wanted to fulfil their visions of creating unique artefacts in a very wide sense, and what engineering skills they had to develop on their own to achieve their goals. Professional engineers have assisted them in their striving without really being able to offer them, at that time, ready-made solutions. In this sense, the personal goals of these three people surpassed the present engineering experiences and they posed as yet insoluble problems to the profession. The personal accounts of these three people are presented here, to be followed by some brief conclusions for engineering education.     

利用自动转账功能进行代管费的个人核算

目前，高校代管费都是按班级进行处理，无法直接按学生个人进行核算。但是随着新情况的不断出现，客观上要求按个人进行代管费的核算。在设置科目时应将代管费科目的辅助核算定义为部门个人，收到代管费和扣除代管费都应该按自动转账凭证进行处理。     

养老保险个人账户“空账”原因及解决对策

我国养老保险采取社会统筹和个人账户相结合的方式,但现行体制仍未脱离现收现付制。养老金的巨大缺口问题日益严重。文章通过探究我国个人账户“空账”原因,深入认识“空账”运行后果,探索做实个人账户的对策。以求真正有效地实现个人账户“实账”运行。     

应收账款的管理

应收账款的管理在很多企业都是比较困难的—件事，应收账款的管理主要体现在两方面：一是销售过程中应收账款的管理；二是已发生的应收账款的管理，特别是坏账准备的管理。     

"应收账款"和"预付账款"账户的比较与分析

通过对“应收账款”和“预付账款”两账户相同点和不同点的对比分析 ,以揭示反映债权债务关系账户的运用规律 .     

Philosophical Accounts of Learning

There is an influential story about learning that retains a grip on the public mind. Main elements of this story include: the best learning resides in individual minds not bodies; it centres on propositions (true, false; more certain, less certain); such learning is transparent to the mind that has acquired it; so the acquisition of the best learning alters minds not bodies. Implications of these basic ideas include: the best learning can be expressed verbally and written down in books, etc.; the process and product of learning can be sharply distinguished; and, though residing in minds and books, the best learning can be applied, via bodies, to alter the external world. The pervasive influence of this story is apparent in many writings about learning, including philosophical writings. A number of basic assumptions about learning underpin this story. The central purpose of this paper is to further delineate and then challenge each of these basic assumptions. The main implication of challenging these basic assumptions is that a somewhat different philosophical understanding of learning emerges. This different understanding of learning may offer fresh insights on current educational issues.