传统会计学与现代信息技术的运用

网络经济改变了整个社会经济的生产结构和劳动结构，打破了传统的企业管理模式和会计模式，由此，也动摇了传统会计理论的框架。本从传统会计学与现代信息技术运用的角度，对当前我国会计假设理论的不足进行剖析，认为在网络经济环境下，会计系统以计算机、网络技术等新型的信息处理工具置换了传统的纸张、笔墨和算盘，而这种置换不仅仅是简单的工具改变，也不再是手工会计的简单模拟，更重要的是它所带来的对传统会计理念、理论与方法前所未有的冲击与反思。     

“虫”的课堂 “美”的世界——以苏少版二上《难忘夏天——虫趣》为例反思美术“互联网+教学”

<正>"互联网+"是近年来最受关注的词汇之一。通俗地讲,"互联网+"就是互联网+各个传统行业,但这并不是简单的相加,而是利用通信技术和互联网平台,让互联网与传统行业进行深度融合,形成以互联网为基础和工具的行业新形态。作为一名美术教师,我们应当看到"互联网+"对于教学的作用,从而让传统课堂更具时代性、创造性。苏少版《美术》二上《难忘夏天——虫趣》属造     

网络会计与传统会计的辩证统一

随着计算机技术、网络技术的蓬勃发展,全球网络化以势不可挡之势渗透到各个领域。网络时代的来临必将使会计由传统的形式演变为网络会计。网络会计是指在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动,是建立在网络环境基础上的会计信息系统。与传统会计相比,既是对传统会计的继承,又是对传统会计的扬弃。     

传统会计改革与广州互联网发展适配性研究

随着我国全面开启通往"互联网+"时代的大门,会计行业也将迎来一场前所未有的变革。从新常态下"互联网+"的思维模式出发,挖掘"互联网+"对传统会计的影响因素,从会计功能、会计管理、会计教育、会计体系等方面提出变革要求和方法,从而使完善后的会计体系及其配套机制能适应"互联网+"的要求,与广州互联网发展相适配。     

“互联网+”时代会计教学途径研究

目前,互联网已经成为人们形影不离的工具。"互联网+"使得学生可以获得大量信息,足不出户就能享受到优质教学资源,同时也对传统的教学途径产生了重大影响。本文通过分析当前高校课堂教学途径的现状,提出"互联网+"时代会计教学新途径,以便适应千变万化的社会发展的需要。     

“互联网+”背景下优化成教会计课堂教学的探究

"互联网+"时代已经到来,传统的会计业务被互联网、信息化所包围。随着会计课堂教学的复杂性加剧,传统的教学模式已不能适应会计教学的发展。文章拟从如何在"互联网+"时代背景下将"互联网+"新理念融合到课堂教学中,利用移动互联网技术手段在确立人才培养目标、整合教学内容、丰富教学形式、优化教学评价等方面探讨课堂教学的改进。     

“互联网+”时代管理会计创新与发展——基于业财融合视角

"互联网+"时代的到来,催生了大数据、云计算等信息技术,促进了管理会计新发展,同时也对作为精细化管理和价值创造的管理会计如何运用全新的互联网工具实现财务与业务的深度融合提出挑战.本文对我国管理会计业财融合所面对的困难和现状进行分析,从业务融合、工具融合、信息融合、人员融合四个角度探讨,总结出企业加强业务财务深度融合的理论方法,以促进管理会计的创新发展.     

浅谈会计电算化与企业信息管理

随着电子信息技术与互联网、电子商务的飞速发展,传统的会计核算难以做到信息资源的及时共享。如何将会计电算化融入现今的企业信息管理系统之中,是现代化管理和会计自身改革与发展的需要,是现代科技发展的必然。     

“互联网+”背景下高校会计学专业教学的困境与改革——以安徽D学院为例

会计是国家经济建设中至关重要的一个环节,传统的会计工作环境正受到“互联网+”带来的冲击。会计职业和会计教育息息相关,高校会计教育者应乘势而上,因时而动,立足“信息化”这一战略制高点,抓住“互联网+”时代的发展机遇,积极推进高校会计学专业教育教学的高质量发展。以“互联网+”对会计职业带来的冲击为背景,以安徽D学院为例,分析“互联网+”背景下会计学专业教学的困境,构建信息化条件下的会计学教学内容与策略。     

新时期网络会计发展若干问题思考

信息时代互联网的广泛应用,对社会各领域产生巨大的影响,尤其网络会计作为经济管理子系统一种新工具出现,使会计行业发生了一系列的变化与发展。通过阐述网络会计五方面新特点,分析了目前网络会计在实际应用中的优点,提出网络会计发展过程中应注意的一些问题。     

Readers' Letters

The use of Internet tools in economic pedagogy is growing. This paper attempts to investigate the impact of Internet tools, as a supplement to traditional teaching methods, on teaching and learning and attempts to answer the question why there are gaps between potential and reality of using Internet tools in economics education, based on our experience of integrating e‐learning into courses at Lancaster University. Responses to student questionnaires suggest that the practical features of e‐learning which are most successful at enhancing the learning experience are: the noticeboard, discussion space, multiple‐choice questions and freedom of expression anonymously. Moreover, the degree of the impact of these e‐learning features is affected by network access, residence off campus and student gender. In spite of the enormous potential of the Internet tools in higher education, it is found that much of it is not fully realized due to the problems encountered by lecturers/tutors and students and technical difficulties. It is important to note the many challenges associated with e‐learning which are yet to be debated and resolved.     

中小企业国际网络营销策略

由于不断增长的国际贸易需求，中小企业需要寻求更加有效的国际市场营销手段。本文提出的“国际网络营销”是中小企业开拓国际市场的重要手段。本文分析了国际网络营销的优势，统计分析了三个权重最大的影响因素，提出了八个方面的建议，预测了国际网络营销的发展趋势。     

ICMP 协议及其网络测试工具的设计

Internet报文控制协议是IP协议的组成部分,用于在IP主机、路由器之间传递控制消息,这些控制消息虽然并不传输用户数据,但是对于用户数据的传递起着重要的作用,它可用于提供差错报告,在网络测试工具中得到大量的应用。本文主要讨论ICMP的功能和利用其进行网络测试工具的设计。     

植物野外实习信息检索系统平台构建

在现有植物资料的基础上,充分利用互联网、无线网络、手机互联网,利用各类信息终端构建植物信息查询系统,为野外植物实习提供新的检索工具和直观的学习平台,将学生手中的通讯工具、游戏工具等逐渐转变为学习工具,增加学生学习专业基础课程的新方式、新途径。     

The Impact of Internet Access on Designs for Internet Training

ABSTRACT

In recent years, two Massachusetts‐based organizations, a state university and a non‐government service agency, have collaborated to provide inservice and preservice assistance to teachers seeking to integrate Internet access into their curricula. Such assistance has ranged from simple workshops to full scale graduate level courses. Over time, the workshops and courses have been reshaped in the light of participant feedback and the escalating changes in the nature of Internet access. From an ‘early era’ (1993) of command and text‐based Internet exploration, workshops and courses have moved almost completely toward an examination of graphic user interface (GUI) tools such as MOSAIC and Netscape. Such a shift has created the conflict, however, of how to reconcile the constricted, low bandwidth Internet access of many schools with the need to examine state‐of‐the‐art tools and resources for teachers. This article examines how two educational organizations have addressed this dilemma, accompanied by a discussion of the importance of leadership and co‐ordination among diverse kinds of agencies serving the professional development needs of technology adopting elementary and secondary schools.     

“互联网+”智慧教学工具与高校混合式教学改革

In order to promote the reform of blending teaching in colleges and universities under the background of“Internet +”and solve the problems in traditional classroom teaching,through the introduction of“Internet +”intelligent teaching tools,the principles of blending teaching reform in colleges and universities under the background of“Internet +”,the blending teaching reform ideas and approaches of“Internet +”intelligent teaching tools are formed. The research results show that the integration of“Internet +”intelligent teaching tools and blended teaching changes the traditional teaching mode and improves the efficiency of teaching and learning so that the quality needs of college personnel training can be better met.     

基于Internet环境的毕业设计初探

毕业设计(论文)是完成专业培养目标的一个重要教学环节。构建基于Internet环境的毕业设计模式,其目的主要是为学生提供丰富的毕业设计资源,为毕业设计小组成员之间、指导教师与学生之间提供实时和非实时的交互工具,充分利用Internet工具为学生的毕业设计工作服务。     

基于多种通讯机制下的网络教学模式的研究

网络环境是一种集丰富资源及多种通讯工具的多媒体环境 ,该文分析了网络教学中常采用的通讯工具 ,从通讯机制的角度探讨了适用于网络教学的多种教学模式。     

Impact of commercial search engines and international databases on engineering teaching and research

For the last three decades, the engineering higher education and professional environments have been completely transformed by the ‘electronic/digital information revolution’ that has included the introduction of personal computer, the development of email and world wide web, and broadband Internet connections at home. Herein the writer compares the performances of several digital tools with traditional library resources. While new specialised search engines and open access digital repositories may fill a gap between conventional search engines and traditional references, these should be not be confused with real libraries and international scientific databases that encompass textbooks and peer-reviewed scholarly works. An absence of listing in some Internet search listings, databases and repositories is not an indication of standing. Researchers, engineers and academics should remember these key differences in assessing the quality of bibliographic ‘research’ based solely upon Internet searches.     

Modelling the success of learning management systems: application of latent class segmentation using FIMIX-PLS

There is not a unique attitude towards the implementation of digital technology in educational sceneries. This paper aims to validate an adaptation of the DeLone and McLean information systems success model in the context of a learning management system. Furthermore, this study means to prove (1) the necessity of segmenting students in order to fit the model more accurately and (2) the impact of other new Internet tools on students’ perceptions with regard to learning management systems. Partial least squares has been used to analyse the measurement and the structural model. Subsequently, the Finite Mixture Partial Least Squarestechnique has been employed to examine unobserved heterogeneity and to find users’ segments. The results of this research indicate that to segment between two groups of students is especially useful in order to improve the understanding of the success of a learning management system. This segmentation is made according to the importance which the students attribute to the new Internet tools to support their learning.