关于高职会计模拟实验创新的思考

会计模拟实验是在高职会计教学中逐步发展起来的一种培养实验能力的有效教学途径。深化会计模拟实验的教学改革、创新,应从加强会计基础、模拟实验组织、考核手段实施、教学内容组织等方面进行,以适应高职办学模式的总体要求。     

适应行为研究的新理论——社会性能力理论

随着智力落后儿童教育研究的发展,适应行为的研究已经成为研究 者们关注的一个重要问题。但是,长期以来有关适应行为的研究一直存在争 论。本文将介绍美国心理学家格林斯潘的一个适应行为研究的新理论—— 社会性能力理论的内容、发展以及其的意义。以期对我国智力落后儿童的适 应行为研究有所借鉴。     

会计实验教学若干问题的思考

会计实验教学是会计教学不可缺少的必要环节，是会计教学改革的重要举措，是不断巩固学生理论知识、提高学生基本技能的重要手段。因此，制定科学合理、规范可行的教学内容，遵守公认必要的教学原则，编写内容新颖、条理清晰实用性强的教材，就成为会计实验教学的当务之急。     

我国油气会计准则国际比较研究

将我国油气会计准则与美国财务会计准则委员会（FASB）制定的相关油气会计准则和国际财务报告准则《矿产资源的勘探与评价》第6号（IFRS6）进行比较，结果表明我国油气会计准则基本实现了与美国相关油气会计准则的趋同，但要满足IFRS6的条件，还需要多方面的协调。     

Interactive effects of guilt and moral disengagement on bullying,defending and outsider behavior

We examined the moderating effect of guilt on the associations between moral disengagement and bullying, defending and outsider behaviors in a sample of 404 students (203 boys; M_age = 11.09 years; SD = 1.48). Bullying, defending and outsider behavior were assessed through peer nominations, whereas guilt and moral disengagement were assessed by self-reports. Results showed that moral disengagement was associated with high levels of bullying and low levels of defending. Guilt was negatively associated with bullying and positively with defending. A moderating effect for guilt was also found: increasing levels of moral disengagement contributed to more bullying and outsider behavior, and to less defending, among students with low levels of guilt. The current research broadens the extant literature, showing the combined effects of guilt and moral disengagement on bullying-related behaviors.     

资产负债表债务法探析

新企业会计准则要求采用资产负债表债务法核算所得税。资产负债表债务法是从资产负债表出发，通过比较资产负债表上列示的资产、负债，按照企业会计准则规定确定的账面价值与按照税法规定确定的计税基础，计算两者之间的差异，确定应纳税暂时性差异和可抵扣暂时性差异，进一步确认相关的递延所得税负债和递延所得税资产。     

Faculty behavior in low-paradigm versus high-paradigm disciplines: A case study

The notion of academic disciplines being characterized as high- or low-paradigm technologies was developed by Lodahl and Gordon from Kuhn's concept of a paradigm. Using this concept, the voting pattern of high-paradigm faculty (chemistry, physics, mathematics, and engineering) was compared to low-paradigm faculty (sociology, political science, history, and education) concerning a controversial campus issue to liberalize curriculum choices for students. It was found that high-paradigm faculty were not willing to grant students more latitude to select courses for degree requirements, while low-paradigm faculty members were in favor of giving students more latitude to select academic courses for degree requirements. The unique aspect of this study is that faculty behavior, as described in an actual case study, corresponds to theoretical positions supported by questionnaire data.     

合金化对泡沫铝压缩力学性能的影响

采用Si、Mg及Cu元素进行合金化处理，制备了几种不同力学性能的开孔泡沫铝，通过准静态压缩实验研究了合金化对泡沫铝压缩力学行为的影响。实验结果表明，采用Si、Mg及Cu元素合金化处理显著改变了泡沫铝的应力-应变行为。     

会计电算化下加强应收账款管理初探

阐述了会计电算化下加强应收账款管理的若干措施 ,初步探讨会计电算化下如何加强应收账款的管理 ,并就实际操作提出了一些处理方法     

离异家庭儿童行为问题与母亲教养方式的研究

本研究采用父母养育方式评价量表和Rutter儿童行为问卷,对226名幼儿的行为问题与其母亲的教养方式进行了调查。结果发现,离异家庭幼儿的行为问题检出率高,其行为问题与母亲的教养方式显著相关,且离异家庭与正常家庭母亲的教养方式也存在显著差异。说明母亲不良的教养方式是影响幼儿行为问题的重要因素。因此,对离异家庭幼儿行为问题的干预,关键是对母亲教养方式的干预。改善不良的教育方式,是减少幼儿行为问题发生的根本措施。