兼并收购的商誉会计规范研究

经济生活中越来越多的企业并购活动给商誉会计理论和实践带来一系列需要研究的新问题，并购时会计处理方法的两种选择直接决定商誉的确认和计量，使用不同的方法确定目标企业价值对商誉会计有不同的影响，对企业并购中的负商誉发生的原因与内涵进行了分析，同时建议对企业的自创商誉进行确认，给出了一种新的确认自创商誉的会计计量方法。     

Does teachers’ pedagogical content knowledge affect their fluency instruction?

The relation is studied between teachers’ pedagogical content knowledge of reading and the quality of their subsequent classroom behaviour in teaching fluent reading. A confirmatory factor analysis model with two latent variables is tested and shows adequate goodness-of-fit indices. Contrary to our expectations, the results of structural equation modelling reveal a small but significant γ-value of .29, indicating that only 8% of the variance in teachers’ classroom behaviour in teaching fluent reading is accounted for by teachers’ pedagogical content knowledge of reading. Presumably teacher knowledge is not as stable and conclusive as one might think. More research is needed in determining the factors that work restricting for teachers in putting their knowledge into classroom practice. It is recommended that preservice and in-service teacher training should not be limited to transfer of knowledge, but should also assist teachers in designing and performing effective fluent reading instruction.     

Using an Attribution Support Tool to Enhance the Teacher Efficacy of Student Science Teachers

To increase the teacher efficacy of student teachers, they need positive classroom experiences: mastery experiences. These mastery experiences have to be created by the student teachers themselves. Therefore, student teachers need a tool to better understand problematic teaching experiences and help them create positive classroom experiences. Nine student biology teachers used this attribution support tool when reflecting on multiple lessons taught in classes they considered difficult. They scored their lessons and filled in a teacher efficacy questionnaire after each lesson. The results show that teacher efficacy increased and the number of failures during the lessons decreased; on average, the self-awarded marks per teacher per lesson increased, indicating an increase in mastery experiences. Therefore, the attribution tool seems to be a promising tool for student teachers to enhance their teacher efficacy and to support reflection on problematic teaching experiences.     

Exercising a bounded autonomy: novice and experienced teachers’ adaptations to curriculum materials in an age of accountability

This study explores teachers’ first enactments of a set of theory-based curriculum materials designed to support academic language instruction. Specifically, this multiple case study looks at how six middle school English teachers in three US schools adapted the materials; each case includes a pair of teachers, one novice and one more experienced. All schools were located in the same district where a school performance measurement system was being used to publicly rank schools’ academic performance and growth. Multiple measures were used to look for evidence of adaptations and why teachers made adaptations. We found that all teachers adapted the curriculum, most often in response to either perceived student needs or district reform pressures. In two cases, patterns of adaptation differed by teacher experience; experienced teachers appeared better able to adapt curriculum materials to meet instructional goals. This pattern did not hold up at the third school, where teachers faced greater reform pressures. Taken together, these findings suggest that researchers should pay more attention to the role of school and district policy on teachers’ enactments of theory-based reforms. We conclude with guidance to researchers, instructional leaders and others interested in the potential of theory-based curricula as a lever for improving classroom instruction.     

Student outcomes and perceptions of instructors' demands and support in online and traditional classrooms

In this study, seven graduate students were interviewed and 187 (91 online; 96 traditional) graduate students were surveyed about perceptions of differences in instructors' demands and support and student' motivation, self-regulation, satisfaction, and perceptions of learning in these environments. Results indicated significant differences in students' perceptions on all variables except self-efficacy. Results indicated a strong effect for differences between perceived instructor affective support in online and traditional classrooms. Although students in traditional classrooms ranked instructors' affective support higher, the variable had a stronger relationship with online students' satisfaction. Differences between online and traditional students' reports of instructors' academic support, instructors' demands, and students' satisfaction were significant with medium effect sizes. Results are important because they provide information about students' perceptions of the differences in environments created by instructors that relate to students' affective outcomes.     

Student beliefs and learning environments: Developing a survey of factors related to conceptual change

This paper presents a model for the type of classroom environment believed to facilitate scientific conceptual change. A survey based on this model contains items about students' motivational beliefs, their study approach and their perceptions of their teacher's actions and learning goal orientation. Results obtained from factor analyses, correlations and analyses of variance, based on responses from 113 students, suggest that an empowering interpersonal teacher-student relationship is related to a deep approach to learning, a positive attitude to science, and positive self-efficacy beliefs, and may be increased by a constructivist approach to teaching. Specializations: secondary school science learning environments, writing in science, alternative frameworks, the language of science.     

Child abuse potential inventory and parenting behavior: Relationships with high-risk correlates

The primary purpose of this research was to examine the construct validity of the Child Abuse Potential Inventory by comparing maltreating and high-risk parents' CAP Inventory abuse scores to their behavior during interactions with their children. A second purpose was to determine the degree to which CAP Inventory scores and parenting behavior were related to several known correlates of abuse, as measured by parent and teacher reports. Participants (n = 41) included abusive and high-risk parents and their children referred to a treatment group. Correlational analyses revealed that CAP Inventory scores and observed parenting style yielded highly related findings, supporting construct validity of the CAP Inventory. However, the CAP Inventory and observed behavior index showed a different pattern of relationships to the risk correlates. Implications for assessment of risk status are discussed and recommendations are provided for continued research.