上市公司年度盈余持续性影响因素研究

盈余持续性是公司盈余质量的基本特征,高持续性盈余可使得历史会计数据更具有决策相关性。利润表上列示的毛利以及在毛利基础上扣除三项期间费用后的利润为决策者经常使用的盈余指标。在使用财务指标分析法、改进的财务指标分析法和ARIMA模型计量法计量以上两个指标持续性后,得到的结果显示:不同公司盈余持续性差异较大,这对持续性的计量方法不敏感;与在毛利基础上扣除三项期间费用后的利润指标相比,公司毛利具有更好的持续性,更少受到经济因素的影响。总体而言,公司财务杠杆对盈余持续性具有显著的负向影响;公司规模与资本密集度对盈余持续性存在正向作用,但是这两个因素的显著性取决于持续性测度的计算方法;而实际控制人性质对盈余持续性没有影响。     

High School Economic Composition and College Persistence

Using a longitudinal sample of Texas high school seniors of 2002 who enrolled in college within the calendar year of high school graduation, we examine variation in college persistence according to the economic composition of their high schools, which serves as a proxy for unmeasured high school attributes that are conductive to postsecondary success. Students who graduated from affluent high schools have the highest persistence rates and those who attended poor high schools have the lowest rates. Multivariate analyses indicate that the advantages in persistence and on-time graduation from 4-year colleges enjoyed by graduates of affluent high schools cannot be fully explained by high school college orientation and academic rigor, family background, pre-college academic preparedness or the institutional characteristics. High school college orientation, family background and pre-college academic preparation largely explain why graduates from affluent high schools who first enroll in 2-year colleges have higher transfer rates to 4-year institutions; however, these factors and college characteristics do not explain the lower transfer rates for students from poor high schools. The conclusion discusses the implications of the empirical findings in light of several recent studies that call attention to the policy importance of high schools as a lever to improve persistence and completion rates via better institutional matches.     

Difficulties in Learning Thermodynamic Concepts Are They Linked to the Historical Development of this Field?

Students' misunderstanding of basic thermodynamic concepts is analysed on historicalgrounds. The persistence of some ideas from the caloric model are found to be reinforced bymagnitude names and unit definitions that were brought up at the early stages of thermodynamic development. The failure of many popular textbooks to make a clear distinction between internal energy and heat is also explored and related to Students' learning difficulties. Some hints that may help to improve Students' understanding are presented.     

A Comparison of Student Persistence and Performance in Online and Classroom Business Statistics Experiences

As universities extend their distance education offerings to reach more time‐ and place‐bound students, the degree to which online students are successful, as compared to their classroom counterparts, is of interest to accreditation review boards and others charged with assessment. Teaching faculty use information about the effectiveness of their instruction to evaluate and improve the learning experience. By comparing persistence and performance measures from the author's five semesters of online and traditional sections of a required undergraduate business statistics course, this paper provides evidence that while there are significant differences in persistence between the two cases, accomplishment of the learning objectives, as measured by the final grade in the course for those students who persist, is independent of the mode of instruction.     

Study persistence and academic achievement as a function of the type of competing tendencies

In order to understand and predict students’ achievement and persistence at learning activities, many contemporary motivational models consider how much students are motivated for their school work. However, students’ achievement and persistence might not only be affected by their amount of study motivation, but also by the motivation to engage in competing alternative activities, as suggested three decades ago by Atkinson and Birch in their “Dynamics of Action” (1970). Building on this line of theorizing, the present contribution indicates that it is not only instructive to consider the level of students’ motivation for these competing activities, but also the type of activities they engage in, that is leisure vs. working activities. Two studies demonstrated that whereas time spent on working activities is inversely related to study motivation, attitude, persistence and academic achievement, such relationships were not found for leisure time engagement. Spending some time on leisure time activities does not interfere with optimal learning.     

浅谈社会工作在新生代农民工思想政治教育中的价值

我国对新生代农民工开展思想政治教育以来,新生代农民工整体素质有了一定的提高,但是在教育方式和教育内容上仍存在不足,文章认为应通过引入社会工作的理念、方法来创新传统的思想政治教育,从而使新生代农民工在乐于接受的同时,提高其整体素质水平。     

1981-2004:鲁迅研究在江苏

从1981年到2004年,江苏省鲁迅研究会的学者们在将近25年中,从不同的角度接近鲁迅、阐释鲁迅,以细腻、朴素、扎实、创新的学术精神形成了自己的研究风格,以执著和勤奋孕育出了江苏鲁迅研究的丰硕成果,被全国鲁研界所重视。     

A New Interpretation on the Theme of Wuthering Heights

In Wuthering Heights,Heathcliff and Hareton are technically enemies but they share many similarities,such as their growing environment,feeling of inferiority complex,and their intensive persistence in love for their beloved.The major difference between them is the attitude towards revenge and tolerance.Depicting the similarity and difference between the two characters that starts with the same fate but ends with completely different consequence,Emily Bronte indicates the karma that avenger will suffer from the evil consequence committed by himself and tolerance is the true virtue.     

Factors that influence pre-service teachers' persistence

This study investigated the role of various factors in pre-service teachers' persistence. Using a sample of U.S. pre-service teachers (N = 1365) from 256 institutions, the study explored the joint effect of predictors that influence their persistence including student engagement, demographic characteristics, prior achievement, college grades, and institutional characteristics. Results from multilevel logistic models indicated that campus environment engagement was a weak but positive predictor of persistence, those with higher grades were more likely to persist, and male and minority pre-service teachers were less likely to persist. Implications include implementing evidence-based programs to improve campus environment and support at-risk candidates.     

Mathematical myths: Teacher candidates' beliefs and the implications for teacher educators

Abstract

For more than 2 decades, professional, state, and federal agencies have adopted educational standards aimed at improving mathematics instruction. One way of measuring the success of these adopted standards is to examine their impact on the mathematics attitudes and beliefs of students who received their education during this reform period. How teachers approach and implement these mathematics standards is heavily influenced by what they believe about mathematics content and pedagogy. For those who seek to improve mathematics education, examining beliefs regarding mathematics and the factors that influence those beliefs is imperative. In this paper we explore the persistence of teacher candidates' beliefs in myths despite changing educational standards. The beliefs of 76 current elementary teacher candidates were compared to beliefs of 131 elementary teacher candidates from 1990. The results confirm the pervasiveness and persistence of math myths among female elementary teacher candidates.     

Teacher efficacy: capturing an elusive construct

Teacher efficacy has proved to be powerfully related to many meaningful educational outcomes such as teachers’ persistence, enthusiasm, commitment and instructional behavior, as well as student outcomes such as achievement, motivation, and self-efficacy beliefs. However, persistent measurement problems have plagued those who have sought to study teacher efficacy. We review many of the major measures that have been used to capture the construct, noting problems that have arisen with each. We then propose a promising new measure of teacher efficacy along with validity and reliability data from three separate studies. Finally, new directions for research made possible by this instrument are explored.     

漫议写作教学

写作是大学中文教学中的一大难题,“写作课难教”已经成为许多中文教师的普遍感受,造成这一现象的原因是多方面的。面对这个问题,许多教育学家、教育工作者不断地从各个方面进行探索、研究,并且已经取得了累累硕果。本文结合各家所言,从培养观察感受能力、发展思维能力、指导布局谋篇和语言表达四个方面阐述如何切实提高当代大学生的写作能力。     

类比法在场效应管及其放大电路教学中的应用

模拟电子技术教学内容多,知识点琐碎,学生普遍感觉入门难,而场效应管及其放大电路又是模拟电子技术教学难点之一,传统的教学使教学效果不尽人意.双极型晶体管（BJT）和场效应管（FET）都是半导体器件,二者有很多相似之处,因此巧用类比法将FET与BJT进行对比教学,不但可以提高教学效率,达到事半功倍的效果,而且可以使学生温故知新,找到新旧知识之间的联系,减少对新知识的畏难情绪,提高学习兴趣和学习效率.     

Interventions in education to prevent STEM pipeline leakage

The so-called leaking STEM pipeline (dropout in STEM education) has been the subject of many studies. The large interest of scholars in plausible causes of this leakage has resulted in a number of meta-reviews describing factors at system, school and student level related to interest and persistence in STEM education. The STEM pipeline discussion has also resulted in a large number of programmes aimed at enhancing STEM interest and persistence in STEM education. Although these programmes have been widely evaluated, there seems to be no consensus about which interventions are successful in raising interest in STEM or persistence in STEM education. This study reports the results of a systematic review of empirical studies in which the effectiveness of STEM-related interventions are assessed. Initially, 538 studies were found. The quality analyses showed that only a few of these evaluation studies are designed in such a way that it is likely that the found effects are caused by the intervention. Although some potentially effective interventions were found, this review shows that there is still a need for research into the effectiveness of those programmes, especially with regard to programmes preventing talented and initially motivated STEM students to drop out of STEM education.     

高校健美操教材的价值取向与教法思考

高校健美操教材的价值取向应突出健康美、实用性、可持续性、个体需求和体育文化等价值,只有加强科学的、实效的教学方法研究,才能帮助学生牢固树立终身体育观念,进一步提高自我锻炼能力,以促进我国全民健身运动更好的普及和发展.     

The professional development of Australian university teachers: An act of faith?

Teaching is the major professional activity of academic staff in Australian universities. Much disquiet about the quality of this teaching has been expressed by governments, committees of enquiry, students and by academics. There have been several attempts to improve the quality of university teaching, all of which have been considerable acts of faith. The persistence of disquiet, however, suggests that past efforts to improve the quality of university teaching have not been completely successful. An analysis of universities as organizations, of the characteristics of academic staff, and of the change process in universities leads to a number of conclusions about why past attempts to improve teaching may not have been as successful as hoped. First, the problem of improving teaching is extraordinarily complex. Complexity is inherent in the organizational character of universities and in the characteristics of academic staff and their work. Second, the attempts made to deal with the teaching problem are novel: the major responses to improving teaching did not come until the early-mid 1970s. Third, there was - and still is - a weak theoretical and knowledge base for action and, finally, the focus on developing individuals may not have been the best focus for teaching improvement strategies.     

Fostering motivation, hope, and resilience in children with learning disorders

I have had the opportunity to work with many children and adolescents with learning disorders during the past 30 years. In conducting therapy with these youths, I became increasingly aware that most were burdened by feelings of low self-worth and incompetence and that many believed that their situation would not improve. Not surprisingly, this sense of hopelessness served as a major obstacle to future success. Once children believe that things will not improve, they are likely to engage in self-defeating ways of coping such as quitting or avoiding tasks, blaming others for their difficulties, or becoming class clowns or bullies. Thus, a negative cycle is often set in motion, intensifying feelings of defeat and despair.     

学校体育教学中的创新

随着学校体育教学改革的不断深入,许多专家、学者对学校体育的发展趋势提出了全新的观念：其一是培养学生的终身体育观;其二是学校体育应改变竟技体育教学观,树立快乐体育教学观．这两种观念是学校体育改革的大方向,只有观念进步了,才会真正推动学校体育工作．那么,在具体的体育教学中如何吸引更多的学生积极参加锻炼、强健体魄,这就需要我们教师在教法上大胆创新,以此来激发学生的学习积极性,提高体育课的教学质量．     

中国计算机制造行业的自我选择和出口学习效应——基于企业层面的面板数据研究

采用中国计算机制造企业的面板数据（1998-2007年）,从企业层面研究出口和企业生产率之间的关系。实证研究发现,出口企业比非出口企业的生产率高,这既来源于自我选择效应又来源于出口学习效应。