论目前大学会计教育存在的问题及改革方向

经济的发展,必然对会计人员的素质提出新的更高的要求.文章对目前我国大学会计教育存在的问题进行了分析,从培养目标、课程设置、教学模式等方面探讨了我国大学会计教育改革的对策.     

Quality assurance of joint degree programs from the perspective of quality assurance agencies: experience in East Asia

Joint degree programs have gained popularity in East Asia, due to the growth of transnational higher education in the region since 2000. However, the external quality assurance (QA) and accreditation of joint degree programs is a challenge for QA agencies, as it normally involves the engagement of several institutions and multiple national accreditation procedures. The purpose of this study is to explore current QA approaches to joint degree programs in Europe and East Asia from the perspectives of QA agencies. There are four major findings from the study. First, East Asian countries tend to stipulate national regulations for a joint degree program. Second, an external QA mechanism for joint degree programs has not yet been developed in East Asian nations. Third, the adoption of international accreditation as the popular approach for joint degree programs in business fields in Asia raises the serious issue of national jurisdiction over higher education. Fourth, the European Consortium for Education's (ECA) single accreditation mode is highly recommended by QA agencies.     

When is the best time to use rubrics in flipped learning? A study on students’ learning achievement,metacognitive awareness,and cognitive load

ABSTRACT

Rubrics can guide teachers to provide effective feedback and students’ peer- and self-assessment. This paper examines the effect of rubric use in flipped learning activities on students’ learning achievement, metacognitive awareness, and cognitive load through a quasi-experiment. A total of 83 university students were randomly assigned to an experimental group or a control group. The students in the experimental group were given rubrics in performing pre-class learning activities on the cloud platform, while those in the control group used rubrics in post-class assessment and modification of their finished works. The results show that rubric use can assist flipped learning by improving students’ learning achievement and metacognitive awareness, while reducing their cognitive load. Using rubrics before in-class work can yield stronger benefits in raising metacognitive awareness and lessening cognitive load. Moreover, the study reveals that students tend to hold a generally favorable attitude toward rubric use. These findings imply that appropriate use of rubrics in flipped learning has the potential to create a more efficient and learner-friendly condition to enhance self-regulated learning.     

Trends of educational technology research: more than a decade of international research in six SSCI-indexed refereed journals

This study applied text mining methods to examine the abstracts of 2,997 international research articles published between 2000 and 2010 by six journals included in the Social Science Citation Index in the field of Educational Technology (EDTECH). A total of 19 clusters of research areas were identified, and these clusters were further analyzed in terms of productivity by country and by journal. The analysis revealed research areas with rising trends, stable status, and low attention. This study also identified areas of research emphasis by journal and research strength by country. A discussion of results through the lens of Critical Theory of Technology is also included. The authors hope to inform the EDTECH community about the trends of EDTECH research on topics and regions of research contributions. The authors also believe that such examination of trends can help facilitate fruitful discussions of directions for future research, and possible international collaboration across various geographical regions.     

Designing a robot teaching assistant for enhancing and sustaining learning motivation

Although many researchers have pointed out that educational robots can stimulate learners’ learning motivation, the learning motivation will be hardly sustained and rapidly decreased over time if the amusement and interaction merely come from the new technology itself without incorporating instructional strategies. Many researchers have identified that the sustainability of the learning motivation is closely related to the instructional strategies. Accordingly, learners must be well guided by suitable instructional strategies to enhance and sustain their learning motivation. In other words, suitable instructional strategies are required even if introducing educational robots to learners can stimulate learning motivation at the beginning of learning activities. Literature also suggests that systematic instructional strategies can be designed with the use of the Attention, Relevance, Confidence, and Satisfaction (ARCS) model. As the rapid development of robotics, it has become feasible to apply the educational robot for enhancing learning. A robot teaching assistant (RTA) was designed to enhance and sustain learning motivation for the learning of English reading skills. A quasi-experimental design and the Instructional Material Motivational Survey questionnaire were used for data collection and evaluation. The findings showed that the design of the RTA-based learning activities guided by the ARCS model for learning English reading skills can significantly improve learners’ learning motivation, learning performance, and continuance intention.     

Effect of a Prolonged Altitude Expedition on Glucose Tolerance and Abdominal Fatness

In the present study, we investigated the effect of a long-term mountain expedition on glucose tolerance and insulin action. Twelve registered mountaineers ages 31 years (SD = 1.1) participated in a 25-day expedition at a 2,200-3,800-m altitude with an average duration of 8 hr per day. Arterial oxygen saturation (SaO2) was substantially reduced during hiking. Glucose tolerance and insulin responses were measured prior to and twice during the expedition period. Maximal oxygen consumption increased from 43.0 ± 2.7 to 49.1 ± 2.2 mL/kg/min. Percentage of body fat decreased from 19.4 ± 6.8% to 16.9 ± 5.9%. The area under the curves for insulin and glucose during the oral glucose tolerance test were also reduced in Days 3 and 25. The present study demonstrated that altitude hiking activity is an effective lifestyle intervention to improve insulin action.     

Aging of running shoes and its effect on mechanical and biomechanical variables: implications for runners

Abstract

This study investigates the effect of running shoes’ aging on mechanical and biomechanical parameters as a function of midsole materials (viscous, intermediate, elastic) and ground inclination. To this aim, heel area of the shoe (under calcaneal tuberosity) was first mechanically aged at realistic frequency and impact magnitudes based on a 660 km training plan. Stiffness (ST) and viscosity were then measured on both aged and matching new shoes, and repercussions on biomechanical variables (joint kinematics, muscular pre-activation, vertical ground reaction force and tibial acceleration) were assessed during a leg-extended stepping-down task designed to mimic the characteristics of running impacts. Shoes’ aging led to increased ST (means: from 127 to 154 N ? mm^?1) and decreased energy dissipation (viscosity) (means: from 2.19 to 1.88 J). The effects induced by mechanical changes on body kinematics were very small. However, they led with the elastic shoe to increased vastus lateralis pre-activation, tibial acceleration peak (means: from 4.5 g to 5.2 g) and rate. Among the three shoes tested, the shoe with intermediate midsole foam provided the best compromise between viscosity and elasticity. The optimum balance remains to be found for the design of shoes regarding at once cushioning, durability and injury prevention.     

Design and Validation of MAPS for Educators: A Performance Support System to Guide Media Selection for Lesson Design

The importance of adopting technology‐supported performance systems for on‐the‐job learning and training is well‐recognized in a networked economy. In this study, we present a performance support system (PSS) designed to support technology integration for lesson design. The goal is to support educators in the development of appropriate and effective technology integration strategies for learning and training events. The system is based on the PSS design architecture created by Hung and Chao (2007) called Matrix‐Aided Performance System (MAPS). MAPS was created to minimize navigational confusion and enhance users' comprehension and synthesis of information gathered from the PSS. Fifteen educators and instructional technologists were invited to evaluate the system's readiness as well as to identify potential practical constraints that might hinder its use in a real‐world setting. Findings from a perception survey and focus group interviews confirm the beneficial effects of the unified interface on navigation and orientation of content materials. Feedback provided by participants to improve the system interaction and functionality are also reported to further validate the design architecture of MAPS.