会计信息失真问题的探讨及对策

随着经济的发展,会计信息的作用越来越受到人们的重视。与此同时,会计信息失真问题也成为经济生活中的一个突出问题。会计信息失真所带来的经济后果日益显现,对会计信息失真的治理迫在眉睫,文章就此展开论述。     

Efficacy of the TELL language and literacy curriculum for preschoolers with developmental speech and/or language impairment

The purpose of this investigation was to examine the efficacy of a new preschool oral language and early literacy curriculum package (Teaching Early Literacy and Language [TELL]) for children with developmental speech and/or language impairment (DSLI) either as a primary (e.g., specific to speech and/or language) or secondary impairment (e.g., developmental delay that includes DSLI). Participants included 118 children (30 females, 88 males, M age = 53.58 months) with DLSI and their 29 preschool teachers. The design was a randomized controlled trial (RCT) with assignment to experimental versus contrast conditions at the classroom level. Teachers in TELL classes received formal training, in-class support, and mentoring to implement the curriculum. Dependent measures for the children included scores on the Clinical Evaluation of Language Fundamentals-Preschool 2nd edition (CELF-P2), the Phonological Awareness Literacy Screening for Preschool (PALS-PreK), the Renfrew Bus Story (BUS), and a receptive and expressive vocabulary measure developed for this investigation (VOCAB). Results indicated that when compared to the contrast group, children in the TELL condition demonstrated greater gains on the phonological awareness subtest of the CELF-P2, the sentence length score of the BUS, the letter sounds, beginning sound awareness, and rhyme awareness subtests of the PALS-PreK, and VOCAB. Results suggest that the TELL curriculum package has promise for promoting gains in early literacy and oral language skills in preschool children with DLSI.     

Automatic path planning for an unmanned drone with constrained flight dynamics

In the article we solve path planning task for an agent being multirotor unmanned aerial vehicle (multicopter). We propose an approach of estimating path geometry constraints based on UAV flight dynamics model and control constraints. Than we introduce a new path finding method which takes into consideration those geometry constraints and study this method both theoretically and empirically.     

The effect of smartphones and playing video games on decision-making in soccer players: A crossover and randomised study

ABSTRACT

The objective of this study was to analyse the effect of the use of social networks in smartphones or playing video games on the passing decision-making performance in professional soccer athletes. Participants were 25 male professional soccer athletes (mean ± SD: age 23.4 ± 2.8 years). The participants performed three randomised conditions divided into three groups: control (CON), smartphone (SMA), and video game (VID). Before and after each experimental condition, the Stroop Task assessed the level of induced mental fatigue. Then, the athletes performed a simulated soccer match. A CANON® camera recorded the matches for further analysis on passing decision-making performance. A group effect was identified (p < .01) with impairment on passing decision-making performance for the SMA (p = .01, ES = 0.5) and VID (p = .01, ES = 0.5) conditions. We concluded that the use of social networks on smartphones and/or playing video games right before official soccer matches might impair the passing decision-making performance in professional soccer athletes.     

Assessing Determinants of Perceived Ease of Use of Institutional Repositories by Lecturers in Nigerian Universities

Abstract

Institutional repositories (IRs) present platform to disseminate research findings to complement the traditional scholarly communication model. The use of IRs is beneficial to authors, host institutions, libraries and society at large. Despite the numerous benefits of IRs, there is low deposit of scholarly works by lecturers and the investment on IRs seems to be a waste. This study examined determinants of perceived ease of use (PEOU) of IRs by lecturers in Nigerian universities. A survey of lecturers received 857 respondents. Awareness, anchor and adjustment factors were found to be determinants of PEOU of Institutional repositories by lecturers in Nigerian Universities.     

Teaching of biological inheritance and evolution of living beings in secondary school

The purpose of this investigation is to examine some solutions to the problems involved in the learning and teaching of biological inheritance and the evolution of living beings at the secondary school level. For this, we implemented a teaching programme which takes into account a constructivist approach to learning and analysed the progress in students' knowledge at different times (pre-test, post-test and retention test). Qualitative and quantitative analysis of the results show that the programme instilled a knowledge close to what might be considered adequate for this educational level. As a follow up, we propose certain disciplinary criteria for selecting and sequencing the content to be taught and discuss the educational circumstances which favour the construction of student knowledge on these topics.     

Television: The performance of nonresident students in the “economics U$A” telecourse

Abstract

Correspondence study represents the first and most persistent distance education format in American universities. Later called independent study, it enabled universities to disseminate instruction far beyond their campuses. Yet, national‐level leadership provided by the National University Continuing Education Association (NUEA) and its divisions has been relatively restrained. In contrast, leadership in the private correspondence school sector has been assertive, and sometimes even aggressive. The NUEA and its members shunned this approach, choosing instead to lead by persuasion and example. The NUEA developed standards of practice concerned primarily with replicating on‐campus teaching styles and values, rather than the promotion of distance education. With the abolition of its division structure, the NUEA's successor, the University Continuing Education Association (UCEA), has opted out of a leadership role in independent study. This paper concludes that the NUEA's initial attempt at leadership in distance education— while reasoned and principled—contained flaws that made failure inevitable.