注册会计师职业判断的运用研究

新会计制度的颁布实施,增大了会计处理的选择空间。会计人员运用专业理论知识和实践经验进行职业判断的内容也有所增加,从而必然对审计人员的专业判断能力提出更高的要求。注册会计师的职业判断尤为重要,它贯穿于审计工作的全过程,具有广泛的应用范围。     

Beta-Gamma函数对余元公式的推导与实现

对构造的公式①,在复数域将其被积函数分解得2n个复根.在实数域将其实虚部积分取极限获证.对构造的公式②,由①将其被积函数的连续性、收敛性及一致收敛性与构造的有理数列用变量替换代入取极限获证.再由①与②应用Gamma-Beta函数的另一形式及(3),得到了余元公式的实现.     

Assessment,Grade Level and Learning

Researchers have identified assessment as a very crucial influence on the learning strategies adopted by students. The present study carried out on Secondary 2, Secondary 4, and Junior College 2/Pre-University 3 students shows that the Singapore students did not favour the Surface Approach in their learning of English and Mathematics. The nature of the discipline and the cognitive demands of the examinations carried considerable importance for students in their choice of learning strategies. Despite the heavy emphasis on excelling in examinations, students did not rely solely on surface and achieving strategies to attain their goals.     

国家审计如何在权力的制约和监督方面发挥作用

国家审计的基本职能和方法,决定了它对权力制约和监督的必要性,要充分发挥国家审计的职能作用,为经济健康、快速发展保驾护航.     

对微机型继电保护测试装置几个关键问题的探讨

本介绍了当前微机型继电保护测试装置的性能特点，并就国内微机型测试装置在发展过程中遇到的几个关键问题如何解决进行了探讨。     

“Montrose” child life protection unit: A treatment and assessment model in child abuse intervention

In New South Wales, Australia, the Department of Youth and Community Services is empowered by statute to deal with cases of child abuse and neglect. Its child protection services include the Montrose Child Life Protection Unit which is designed to support and complement the work of both the Intake Service, Field Service and most importantly the work of child protective facilities in the community. The service has intake crisis counselling and call out resources; maintains a central register; provides a facility for crisis residential care for children and families, diagnostic assessment, and a day programme. The emphasis in service delivery in New South Wales in the area of child protection is on multidisciplinary intervention. The Department of Youth and Community Services is involved in promoting interagency cooperation and co-ordination. Over and above a philosophy that underlies service delivery is the Montrose Unit's involvement in sensitising the community to the difficult and often demanding role of parenting. Montrose represents an attempt to create an environment where parenting myths can be examined from a reality base and strategies implemented for reeducation.     

美国财务欺诈案的动因剖析

“美国模式”的化与制度缺陷应引起世人的高度关注,激励制度缺乏公平的价值观前提,最终将引发大规模财务欺诈活动的产生与蔓延,只会带来短期掺水的繁荣与效率,无益于经济的持续健康发展。     

关于事业单位内部会计控制制度的探讨

由于会计内部控制既关系到整个单位财产物资的安全完整,又关系到会计系统对单位经济活动反映的正确性和可靠性,因此建立一整套适合内部管理的会计系统控制制度,对于改善事业单位内部会计控制现状,保证会计信息质量的探讨和研究是非常有现实意义的,在有效运行的实际工作中也就显得尤为重要。     

领导人才品评价的AHP模型

“品德”是领导人才选拔与测评中的一个重要因素,选用领导人才,一贯坚持“德才兼备”的标准,坚持“任人唯贤”的原则。在当前变革与转轨时期,德更是被放到了前所未有的地位,因此,对领导人才品德的研究具有重要的理论和现实意义。本文试用AHP法来建立领导人才品德的评价模型。     

Multiple‐Choice Tests and Student Understanding: What Is the Connection?

Instructors can use both “multiple‐choice” (MC) and “constructed response” (CR) questions (such as short answer, essay, or problem‐solving questions) to evaluate student understanding of course materials and principles. This article begins by discussing the advantages and concerns of using these alternate test formats and reviews the studies conducted to test the hypothesis (or perhaps better described as the hope) that MC tests, by themselves, perform an adequate job of evaluating student understanding of course materials. Despite research from educational psychology demonstrating the potential for MC tests to measure the same levels of student mastery as CR tests, recent studies in specific educational domains find imperfect relationships between these two performance measures. We suggest that a significant confound in prior experiments has been the treatment of MC questions as homogeneous entities when in fact MC questions may test widely varying levels of student understanding. The primary contribution of the article is a modified research model for CR/MC research based on knowledge‐level analyses of MC test banks and CR question sets from basic computer language programming. The analyses are based on an operationalization of Bloom's Taxonomy of Learning Goals for the domain, which is used to develop a skills‐focused taxonomy of MC questions. However, we propose that their analyses readily generalize to similar teaching domains of interest to decision sciences educators such as modeling and simulation programming.