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。     

Teaching problem-solving skills to nuclear engineering students

Problem solving is an essential skill for nuclear engineering graduates entering the workforce. Training in qualitative and quantitative aspects of problem solving allows students to conceptualise and execute solutions to complex problems. Solutions to problems in high consequence fields of study such as nuclear engineering require rapid and accurate analysis of the problems, design of solutions (focusing on public safety, environmental stewardship and ethics), solution execution and monitoring results. A three-month course in problem solving, modelling and simulation was designed and a collaborative approach was undertaken with instructors from both industry and academia. Training was optimised for the laptop-based pedagogy, which provided unique advantages for a course that includes modelling and simulation components. The concepts and tools learned as part of the training were observed to be utilised throughout the duration of student university studies and interviews with students who have entered the workforce indicate that the approaches learned and practised are retained long term.     

The effect of language specific factors on early written composition: the role of spelling,oral language and text generation skills in a shallow orthography

Spelling skills have been identified as one of the major barriers to written text production in young English writers. By contrast oral language skills and text generation have been found to be less influential in the texts produced by beginning writers. To date, our understanding of the role of spelling skills in transparent orthographies is limited. The current study addressed this gap by examining the contribution of spelling, oral language and text generation skills in written text production in Italian beginner writers. Eighty-three children aged 7–8 years participated in the study. Spelling, lexical retrieval, receptive grammar, and written sentence generation and reformulation skills were assessed and children were asked to write a text on a set topic. A factor analysis revealed that the children’s written text production was captured by three factors: productivity, complexity and accuracy. In contrast to results from children learning to write in opaque orthographies, such as English, this study showed that receptive grammar and written sentence generation skills accounted for significant variance in measures of productivity, complexity and accuracy in Italian children’s written text production. Spelling skills contributed to text accuracy and quality and explained more variance than receptive grammar in microstructural accuracy. By contrast, oral grammatical skills explained more variance in text quality than spelling. The current study shows the differential impact of language systems, such as Italian, on written text production. Implications for assessment and instruction are outlined.     

Demand articulation in emerging technologies: Intermediary user organisations as co-producers?

User involvement is assumed to be beneficial to innovation processes. Intermediary user organisations contribute to articulating societal demands for innovations. However, the learning processes inside these organisations are still not understood well. Therefore, this paper empirically investigates intermediaries using an event history approach. It yields characteristic learning mechanisms, e.g. concerning the management of expectations or actively building a case. If intermediaries overcome challenges regarding positioning, representation and the level of proactivity, they can play a precarious role in demand articulation in the context of new technologies.     

Hemoglobin, growth, and attention of infants in southern Ethiopia

Male and female infants from rural Ethiopia were tested to investigate relations among hemoglobin (Hb), anthropometry, and attention. A longitudinal design was used to examine differences in attention performance from 6 (M = 24.9 weeks, n = 89) to 9 months of age (M = 40.6 weeks, n = 85), differences hypothesized to be related to changes in iron status and growth delays. Stunting (length‐for‐age z scores < ?2.0) and attention performance, t(30) = ?2.42, p = .022, worsened over time. Growth and Hb predicted attention at 9 months, R² = .15, p < .05, but not at 6. The study contributes to the knowledge base concerning the relations among Hb, early growth, and attention.