网络财务面临的问题及对策

随着网络时代的到来,网络财务也随之逐步发展起来。网络财务在其发展过程中遇到了譬如网络安全、财务核算手段变革、人才培养等问题。面对问题,企业应根据现实情况,寻求策略,以期解决网络财务在发展中的种种阻碍,进而促使这一新兴事物不断完善,发挥它的潜力和优势。     

Predicting teachers' intentions to implement school-based assessment using the theory of planned behaviour

The theory of planned behaviour (TPB) was used to explore the Hong Kong teachers' intentions to implement school-based assessment (SBA) and the predictors of those intentions. A total of 280 teachers from Hong Kong secondary schools who had been involved in SBA were surveyed. Rasch-calibrated teacher measures were calculated for each of the 6 variables – affective and instrumental attitude, subjective norm, self-efficacy, knowledge, and intention – regarding SBA. The results of hierarchical multiple regression analysis revealed that instrumental attitude and self-efficacy made significant contributions to predicting intentions to implement SBA. These 2 predictors explained 55.2% of the variance in intentions. The other 3 variables, that is, affective attitude, subject norm, and knowledge, did not have significant predictive power on the formation of intentions to implement SBA. Possible explanations and implications of the findings are discussed.     

法兰直线轴承视觉测量递阶式规划与行为分析

针对法兰直线轴承尺寸系列化与视觉测量过程行为多样化之间的复杂关联影响问题,提出由特征包容方案规划、基本动作规划和工位变换路线规划三阶段组成的递阶式测量行为规划策略,并设计了视觉测量规划与行为评估流程。以某型号方法兰直线轴承为对象,以评估不同测量行为、图像质量及图像处理算法之间的关联影响为任务,进行测量实验研究。实验结果表明,通过对测量行为进行递阶式规划与行为分析,便于获取测量行为变化造成测量结果波动的定量信息,得以反馈行为影响,从而引导行为优化,可促进视觉测量系统前、后处理功能的增强,有助于智能视觉测量的发展。     

Self‐efficacy of prospective Austrian and German primary school teachers regarding the implementation of inclusive education

This study examined the psychometric properties of the German version of the Teacher Inclusive Education Self‐Efficacy Scale (TIESES). Five hundred and nineteen teacher education students from Austria and 765 teacher education students from Germany participated in the study. Results of a multiple‐group confirmatory factor analysis (for the two countries) confirmed a single factor structure of the scale with partial scalar measurement invariance. Regression analysis showed that self‐efficacy when implementing inclusive education was explained by the motivation to deal with inclusive education during their studies, previous experience with inclusive education in internships, study interest and the country in which the students went to university.     

智力资本及其测度研究

在知识经济条件下，企业智力资本已成为企业最重要的资源。本在剖析智力资本概念和内涵的基础上，结合企业智力资本管理模型，提出了基本价值形式的整体存量测度，非价值形式的分量测度以及存量对比与传换式的流量测度的智力资本测度思路和框架。     

“Students Get What Flows Downward”: District Leaders’ Rationalizations of the Standardized Testing of Children

What do students stand to gain from high-stakes, standardized testing? We consider answers to this question from the perspective of urban district leaders tasked with designing and overseeing the implementation of standardized testing policies. Results revealed variation in leaders’ framing of and rationale for standardized testing with respect to benefits for students and whether/why students should strive for high test scores. Implications for both approaches to standardized testing and broader improvement initiatives are discussed.     

Impact of Anatomy Boot Camp on Students in a Medical Gross Anatomy Course

Lincoln Memorial University‐DeBusk College of Osteopathic Medicine (LMU‐DCOM) offers an optional three‐week summer Anatomy Boot Camp course (ABC) to facilitate students' transition into medical school and promote retention of anatomy subject matter. The pre‐matriculation program is a supplemental instruction course that utilizes a small group learning format. Boot camp instruction is led by teaching assistants and two anatomy professors. Enrollees gain early exposure to Medical Gross Anatomy (MGA) course subject matter, which is taught in the fall semester, and learn study skills necessary to excel in medical school. No grade is assigned for the course, therefore participants can study without the fear of potentially affecting grades. This study evaluates the effectiveness of the LMU‐DCOM ABC course using data from four consecutive summers. Independent two‐sample t‐tests were used to compare ABC to non‐ABC students for the following variables: incoming grade point average (GPA) and Medical College Admission Test® (MCAT®) scores, MGA written and laboratory practical examination grades, and final MGA course grade. Additionally, a 26‐question survey was administered to 2012–2014 boot camp participants. There were no significant differences in incoming GPA and MCAT scores. However, boot campers scored significantly higher on the first two lecture and laboratory examinations (P < 0.05) for each year of the study. Thereafter scores varied less, suggesting a faster head start for boot camp participants. Mean MGA final grade was on average 3% higher for the boot camp cohort. The survey feedback supports that the ABC course assists with the academic and social transition into medical school. Anat Sci Educ 10: 215–223. © 2016 American Association of Anatomists.     

The Possibilities of Historical Research

ABSTRACT

The authors outline results of 3 studies conducted to examine the structure of disciplinary knowledge from reading measured through proximity data. In Study 1, 168 third-grade students were asked to read a science text and rate the relationships of keywords from the passage. From these ratings, comprehension scores were calculated that related well to a free-recall measure of science reading comprehension and differentiated poor and proficient readers. In Study 2, 176 third-grade students were given the proximity data measure on science text along with measures of prior knowledge, questioning, and text searching. In Study 3, 160 ninth-grade students were given the proximity data measure after reading a social studies text that varied on the presence of text signals and familiarity. The findings of this study extend the literature on the cognitive processing that contributes to higher order comprehension of information text among elementary and secondary students.     

梧桐隧道破碎层施工技术

梧桐隧道位于镇宁至镇境关高速公路第十五合同段,全长1270m,为双洞单向行驶隧道,是本合同段的控制工程,而该隧道进口段240m长处在断层破碎带内,成为该隧道的重中之重,难中之难的攻坚地段。     

环境分权对中国污染减排效果的影响——基于空间动态面板模型的检验

环境分权能否助推由经济与财政分权引起的负向激励,进而影响减排治污效果,以往研究中始终没有达成共识。本文利用2001—2016年中国省级面板数据,通过测算省级环境监管权限的配置格局,结合空间动态面板模型,对分别以PM2.5浓度、人均废水排放量、人均一般工业固体废物产生量表征的大气污染、水污染、固废污染指标进行回归,以此检验环境分权的减排效果及其作用机制。结果表明：①环境分权弱化了减排效果,分权程度越高,3种污染指标的污染程度越重,其中对大气污染的作用最大,对水污染的作用最小;②大气污染与环境分权之间呈倒U型的非线性关系,水污染、固废污染与环境分权之间非线性关系不显著;③环境监测、执法与监察3项监管权限的分权程度对污染物减排效果的影响显著为负,其中环境执法的地方分权程度负效应最大,环境监察的负效应最小;④尽管环境分权弱化了减排效果,但将经济事务上的分权激励考虑进模型当中时,环境分权反而对分权激励与合谋污染有抑制作用。本文的政策启示是：要进一步提升环保政策的执行效果,提高地方政府减排的执行能力,对环保机构进行实质性的垂直管理改革势在必然;结合地区在经济发展上的分权激励,适当给予地方环保政策执行的灵活度,一定程度上也能提升减排效果。