建立健全高校二级部门财务管理与会计核算制度初探

从二级部门财务管理及会计核算存在的问题入手，对建立健全高校二级部门财务管理与会计核算制度提出几点建议。     

Conceptual Organizers of Early Childhood Curriculum Content

This article clarifies early childhood curriculum organizer terminology. Three main words used to describe curriculum: units, projects and themes are featured. A historical evolution and defining characteristics of each term are included to elucidate definitions so professionals can use common jargon.     

The organisation of academic knowledge: A comparative perspective

How is academic knowledge organized? Does thisvary from country to country, and, if so, how?This paper explores these questions through anexamination of some of the data included in theCommonwealth Universities Yearbook 2001.In particular, an analysis is presented of thedifferent names given to basic academic units(departments, schools and/or faculties) inAustralia, Nigeria and the United Kingdom.Evidence is provided regarding forms ofinstitutional organization, and of the varyingstrength of different disciplines or fields ofstudy.     

从俄语界翻译单位的研究分类看秋列涅夫对翻译单位研究的贡献

翻译单位的问题一直是翻译界研究的重点和难点问题。笔者经思考,从四大角度分类如下:否认翻译单位的存在;功能语言学(结构语言学)角度;篇章修辞学(结构语义学)角度;功能交际角度。这是对传统翻译单位划分方法的大致归类和总结,以方便我们进一步研究秋列涅夫(ТюленевС.В.)翻译单位思想的创新性。秋列涅夫翻译单位思想独具创新,其目光投向翻译过程,注重原文和译文的对应,把翻译单位当作是一种过程,认为翻译单位是转换素(Транслатема)。这不仅在实践上更具可操作性,有利于提高译文的质量,而且在理论上把翻译单位当作翻译过程来加以研究,为翻译单位的研究开辟新的道路。把转换素当作翻译单位在翻译教学上日益显示出独特的优越性,而且对于系统研究机器翻译中程序的处理过程也具有积极的意义。     

Spelling without phonology: A study of deaf and hearing children

To what extent does phonology play a role in spelling English words? The written responses of deaf students and groups of hearing children to five tasks were subjected to quantitative and qualitative analyses. The first three tasks were used to see if deaf students utilized phonology when they generated their own words and to compare their spelling performance with that of hearing subjects. The fourth and fifth tasks were designed to compare the spelling performance of deaf and hearing subjects when they were required to reproduce visually presented common words. Results showed that deaf students, who were chronologically much older, were not better spellers than hearing children from the fifth grade. Analysis of data revealed little evidence that the deaf students involved in the present study utilize phonology in spelling. Nor did word-specific visual memory for entire words appears to play a role in spelling by deaf students. Rote visual memory for letter patterns and sequences of letters within words, however, appears to play a role in the spelling by deaf students. It is concluded that sensitivity to the stochastic-dependent probabilities of letter sequences may aid spelling up to certain point but phonology is essential for spelling words whose structure is morphophonemically complex.

     

农民的公共需求与乡镇事业单位改革——对湖北咸安农民公共需求的调查与分析

乡镇事业单位改革的根本目的是为了农业、农村和农民提供高效、优质和公平的公共服务,以满足农民群众的公共需求。乡镇事业单位改革的立足点和方向是构建需求导向的新型农村公共服务体系。为此,作者通过对农民公共需求的典型问卷调查,分析当前农民公共需求的结构、特征、偏好及公共需求的满足方式和满意程度,为乡镇事业单位的后续改革提供参考。     

关于行政事业单位的会计科目合并

根据现行的会计科目逐渐暴露出许多不尽合理之处展开了讨论。从资产、负债和支出3个方面对行政事业单位会计科目设置中存在的问题进行了具体分析,并针对存在的问题提出了相应的会计科目增减措施。     

不同农民工群体医疗保障比较研究

利用2008年全国综合社会调查数据,系统地比较分析我国不同农民工群体的医疗保障现状,结果表明:目前单位或公司提供给农民工的公费医疗、基本医疗保险和补充医疗保险比例都比较低,能享受到医疗保障的农民工人数还比较少;同时,农民工群体中,那些技术职称越高或担任管理职务越高的人获得医疗保障的可能性也就越高,而在个体或私有企业务工的农民工享受到医疗保障的比例显著低于在事业单位或国有企业务工的农民工。应发挥政府主体作用,加快完善农民工的基本医疗保险,特别关注农民工中的弱势群体,并增强医疗保障的强制性。     

学科评估与学位点合格评估联动机制构建研究

学科评估与学位点合格评估是国家和社会了解学科发展现状、检验研究生教育质量、推动学科建设进程的重要渠道。研究分析了构建两种评估联动机制的可行性,并尝试建立政府、高校和社会三方责任相关者的联动模型,进而提出联动的路径建议：第一,明晰三方主体的角色定位和权责划分：政府顶层设计、宏观调控;高校主动作为、打破行政壁垒;社会拓宽渠道、积极参与。第二,培育协同意识和联动能力,为两种评估的协同联动工作做好思想准备。第三,加强协同联动的资源供给,提供制度保障。     

对沿海大吨位燃煤汽轮机运煤船的可行性论证

本文介绍80年代国外建造9艘现代化燃煤汽轮机海船概况,阐述了我国发展沿海大吨位燃煤汽轮机运煤船在技术上是可行的。它不仅作为一种技术储备是必要的,而且在一定的油/煤价格比下在经济上是有利的。文章根据我国国情对秦—申线两种35 000吨级运煤船及秦—黄线两种60 000吨级运煤船进行营运经济分析,得出相应的必要运费率R.F.R.临界曲线和投资偿还期P.B.P.临界曲线。该曲线可作为判断燃煤汽轮机运煤船的营运经济性,对我国制订船舶燃料政策和动力政策的决策部门有重要参考价值。