现行准则下会计人员职业判断能力研究

现有会计准则顺应了国际化趋势,由原有的规则导向模式转变为原则导向模式,不再对业务的具体操作进行细节性的规定,而仅给出会计核算的原则性要求。这一转变虽然扩大了会计人员的职业判断空间,但也对会计人员的专业知识和技能提出了更高的要求。本文对现有准则下会计人员职业判断能力进行分析,以期对会计职业判断的提高起到一定的推动作用。     

同科电子形成光谱项的研究

本文从三、四、五个同科电子的"删除法则"推求中找出规律,并且以这些规律推求六个同科电子的"删除法则",并加以证明。     

HPE in Aotearoa New Zealand: the reconfiguration of policy and pedagogic relations and privatisation of curriculum and pedagogy

This paper centres on research that investigated the contemporary policy, curriculum and pedagogical landscape of Health and Physical Education (HPE) in Aotearoa New Zealand, in the light of increasing impressions that provision was moving to an ‘open market’ situation. Publicly available information sourced via the Internet was used to examine the public and privately funded initiatives, programmes and resources targeted towards the provision of HPE across all phases of education. The data arising revealed an array of government and non-governmental agencies and organisations acting as producers of resources and deliverers of HPE-related programmes in schools. It also clearly pointed to structural convergence between government and non-government sectors. This paper locates the findings from the research amidst developments in policy relations and networks spanning education, health and sport, and presents a theoretically oriented critical re-examination of the structural reconfiguration of contemporary HPE in Aotearoa New Zealand. Analysis brings together insights from Ball and Junemann's work on policy networks and Bernstein's theorising of the social construction of discourse to explore linkages between policy and pedagogic relations, and the discourses and practices in HPE. Attention is directed to the significance of changes in the nature of both the Official Recontextualizing Field and Pedagogic Recontextualizing field, and the connections between the two fields. Changes in the recontextualizing fields are discussed in relation to official pedagogic discourse of HPE and the pedagogic discourse of reproduction. This analysis brings to the fore prospective curriculum and pedagogic implications of new policy networks and new networks of providers associated with provision of HPE in schools. Discussion acknowledges potentially varied readings of contemporary developments and addresses the opportunities and challenges for teachers and teacher educators in Aotearoa New Zealand and internationally.     

SMART原则下的高中英语写作教学与评价

SMART黄金原则是由Specific(具体的)、Measurable(可衡量的)、Achievable(可实现)、Realistic(可行的)和Time-based and efficiency-oriented(即时有效的)首字母缩写而成。采用该原则检视《普通高中英语课程标准(实验)》的写作内容标准和写作教学与评价建议后,作者建议修订《普通高中英语课程标准(实验)》时要遵循上述原则,进一步制定明确的写作内容标准细则,开发或研制可衡量的英语写作评价工具,设计可实现的操作性强的英语写作任务,构建主体多元和形式多样的英语写作评价体系,指导教师如何进行即时有效的写作评价信息反馈。     

Implanting a Discipline: The Academic Trajectory of Nuclear Engineering in the USA and UK

The nuclear engineer emerged as a new form of recognised technical professional between 1940 and the early 1960s as nuclear fission, the chain reaction and their applications were explored. The institutionalization of nuclear engineering—channelled into new national laboratories and corporate design offices during the decade after the war, and hurried into academic venues thereafter—proved unusually dependent on government definition and support. This paper contrasts the distinct histories of the new discipline in the USA and UK (and, more briefly, Canada). In the segregated and influential environments of institutional laboratories and factories, historical actors such as physicist Walter Zinn in the USA and industrial chemist Christopher Hinton in the UK proved influential in shaping the roles and perceptions of nuclear specialists. More broadly, I argue that the State-managed implantation of the new subject within further and higher education curricula was shaped strongly by distinct political and economic contexts in which secrecy, postwar prestige and differing industrial cultures were decisive factors.

体育教学中的创新教育原则及对策研究

面对21纪教育的发展趋势和现代社会对人才的要求,作为素质教育重要内容的创新教育已愈来愈成为人们关注的热点。根据创新教育理论及学校体育教学的特点,体育教育作为学校教育的一个重要组成部分,同样面临着教学的改革和创新。本文针对体育教学的实际情况,从体育教学中进行创新教育应遵循的教学原则以及体育教学中进行创新教育体育教师应做到的三个转变两个方面进行论述。     

汉法“虚伪/hypocrite”词类标注对比研究

现代汉语和现代英语等分析语的词类问题在语言学界仍然是学者们争论不断的焦点,其中对于兼类问题的讨论尤为突出。本文在双层词类范畴化理论的指导下,结合Sketch Engine法语语料库和CCL现代汉语语料库分别对“hypocrite”与“虚伪”使用模式进行调查。研究发现,概括词“hypocrite”在现代法语社群语言层面词库中已被处理为形名兼类词,其在词典中的被处理情况与语料库中使用模式的调查结果一致。通过汉语语料库调查表明,概括词“虚伪”表指称的用法个例频率和类型频率都较高,已经达到规约化程度,但《现代汉语词典》(第7版)仍将其处理为形容词,未收录其指称用法的义项,究其原因,主要是受“简约原则”的影响。汉语词典在编纂中应尊重语言事实,摆脱“简约原则”的负面影响。     

高校学科点调整与建设探析——基于30所高校的“公共管理”学科的调研

无论是满足学科“结构优化”还是“双一流”建设的需要,学科点的调整对高校来说既是 机遇又是挑战。文章以选取的30 所“985 工程”“211 工程”“普通”三个不同层次院校公共管理学科为例,从学科师资职称结构分布、引文合作模式以及研究热点的差异三个方面进行分析。研究发现：师资职称结构分布上,“985 工程”高校呈倒金字塔结构型,“211 工程”“普通”院校呈卵形结构;引文合作模式上,“985 工程”以三个及以上作者合作居多,“211”院校和“普通”院校均表现为两个作者合作居多;研究热点分布上,不同层次高校呈现出不同的研究方向,同时却又存在相似之处。分析结果为三个不同层次高校一流学科建设中师资团队建设以及未来学科研究方向等问题提供借鉴意 义。     

评中学教育中思想政治作业设计

作业是学生完成学习任务的重要环节与手段,是学生形成一定技能,提高素养的基本途径,也是教师对学生进行学习评价的重要手段之一。在实施新课程标准的大背景下,政治作业亟需转变,政治教师要以新课程标准为依据,从高中生的实际生活出发,树立以学生为本、学以致用的政治作业观。     

民办高校图书馆学科馆员制度建设的思考

针对民办高校学科建设对图书馆的需求,提出建立学科馆员制度并探讨了民办高校图书馆实施学科馆员制度的策略。