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231.
租赁会计准则的国际比较与启示 总被引:1,自引:0,他引:1
不同的会计准则制定模式决定了各个国家或地区的租赁会计准则的优缺点,各个国家或地区不同的政治、经济、法律和文化状况决定了租赁会计准则国际差异的客观存在。因此,各个国家或地区的会计界只有在正确地遵循租赁会计准则差异国际协调原则的前提下,探寻租赁会计准则差异国际协调的切实可行的途径,使各国之间的差异尽可能的缩小.以便使租赁会计提供的信息能够更好地促进世界租赁业的共同发展。 相似文献
232.
从信息控制角度谈图书馆核心竞争力的构建 总被引:1,自引:0,他引:1
从增强图书馆信息控制功能的角度,提出构建图书馆核心竞争力的途径是建设优质高效的信息资源存取系统、进行管理体制创新,重组业务流程,建立以用户满意为中心的服务体系以及重视员工培训,建立学习型、创新型的图书馆组织文化。 相似文献
233.
在我国,地方大学的适切性,内在表现为受政府的影响和制约的程度,外在表现为与社会进行资源交换的程度。治理机制的“行政化”和发展定位的“同质化”是影响地方大学适切性的主要因素。 相似文献
234.
网络时代的高校思想政治教育工作的挑战与对策 总被引:6,自引:0,他引:6
网络技术的普及和发展,像一把双刃剑,给高校思想政治教育工作带来了机遇与挑战,它拓宽了高校思想政治工作的渠道,同时也引发许多问题,如何趋利避害进行网络思政教育是一个重要而迫切的课题. 相似文献
235.
236.
Visual signals convey emotions and intentions between individuals. Darwin underlined that human facial expressions represent a shared heritage between our species and many other social mammals. Social play is a fertile field to examine the role and the potential communicative function of facial expressions. The relaxed open-mouth (or play face) is a context-specific playful expression, which is widespread in human and non-human mammals. Here, we focus on playful communication by applying Tinbergen’s four areas of inquiry: proximate causation, ontogeny, function, and evolution. First of all we explore mimicry by focusing on its neural substrates and factors of modulation within playful and non-playful context (proximate causation). Play face is one of the earliest facial expressions to appear and be mimicked in neonates. The motor resonance between infants and their caregivers is essential later in life when individuals begin to engage in increasingly complex social interactions, including play (ontogeny). The success of a playful session can be evaluated by its duration in time. Mirroring facial expressions prolongs the session by favoring individuals to fine-tune their own motor sequences accordingly (function). Finally, through a comparative approach we also demonstrate that the elements constituting play communication and mimicry are sensitive to the quality of interindividual relationships of a species, thus reflecting the nature of its social network and style (evolution). In conclusion, our goal is to integrate Tinbergen’s four areas of ethological inquiry to provide a broader framework regarding the importance of communication and mimicry in the play domain of humans and other social mammals. 相似文献
237.
238.
Konstantinos Stouraitis Despina Potari Jeppe Skott 《Educational Studies in Mathematics》2017,95(2):203-217
The study reported in this paper concerns the tensions and conflicts that teachers experience while they enact a new set of reform-oriented curricular materials into their classrooms. Our focus is οn the interactions developed in two groups of teachers in two schools for a period of a school year. We use Activity Theory to study emerging contradictions and we elaborate on the construct of dialectical opposition to understand the nature of these contradictions and their potential for teacher learning. We provide evidence that discussions about contradictions and their dialectical character in the two groups support teachers to engage differently in mathematics teaching and learning and carry potentials for shifts in the practices that evolve in their classrooms. Our study addresses empirically in the context of mathematics teaching the philosophical claim about the role of contradictions as a driving force for any dynamic system. 相似文献
239.
Jeroen Lavrijsen Ides Nicaise 《International Review of Education/Internationale Zeitschrift für Erziehungswissenschaft/Revue internationale l'éducation》2017,63(2):257-280
An important issue in the design of secondary-level education is the balance between conveying general and occupation-specific (vocational) skills. On the one hand, vocationally oriented programmes, providing occupation-specific skills with immediate labour market relevance, have repeatedly been shown to secure safe pathways into employment. On the other hand, these programmes tend to put less emphasis on developing general knowledge, skills and competencies, including numeracy and literacy, which are foundational to lifelong learning. Hence, when the needs of the labour market change, employees who opted for a vocational track when they were at secondary school risk being less flexible in adapting to such changes later in their career. The authors of this article examine whether this results in a trade-off between short-term gains and long-term losses by considering differences in the labour market careers of vocationally and generally educated respondents in the 2012 Programme for the International Assessment of Adult Competencies (PIAAC). Their results suggest that early labour market benefits of vocational specialisation decrease over time; the authors relate this to its lower ability to equip secondary school students – future employees – with skills for lifelong learning. 相似文献
240.
韩慧莉 《湖州师范学院学报》2002,24(5):67-71
20世纪70年代以来,人权外交作为美国基本国策之一,在对外关系中占重要地位。从卡特到克林顿、小布什,美国的人权外交政策不断完善和发展。其特点有:人权批评实行三重标准;人权外交具有强烈的意识形态倾向;片面解释人权,以美国的标准强加于人;人权外交是通过政治施压、经济制裁、军事进攻即搞对抗实行的。美国人权外交的实质,是为了和平演变社会主义,在全球推行美国的政治经济模式和价值观,也是为了称霸全世界。 相似文献