新“长期股权投资准则”相关问题研究

2014年3月财政部颁布了新修订的《长期股权投资准则第2号———长期股股权投资》,本文在对新准则与原准则及相关解释深入比较的基础上,通过案例分析,阐明了在执行新的长期股权投资准则时有关的会计核算,并提出了对该准则进一步完善的思考和建议。     

An Australian perspective on school leadership preparation and development: credentials or self-management?

This paper provides a review of school leadership preparation and development in Australia through considering the requirements for becoming a principal, how leadership preparation and development occurs, and consideration of recent developments to provide an Australian standard for school leaders. Australian educators have relied mostly on a self-identification and self-managed system in which individuals decide that they want to pursue leadership opportunities and then seek out the support and experiences to help them. Support is available and provided through system, university, and service organization programmes, and the support of colleagues and senior leaders in schools. Whilst there is an extensive range of support provided by systems, universities and service organizations, there is little evidence of their impact on schools. At the school level there needs to be far greater support in identifying and developing leaders. Developments in creating a national leadership standard might lead to some type of credentialing programme that could allow individuals to benchmark their development, and ensure that preparation and support programmes are of the highest quality. An alternative view is to reinforce greater individual responsibility for leadership development and career progress, encourage schools and systems to focus less on individual leadership and more on collective leadership, and consider more innovative ways of providing leadership development.     

Rater strategies for reaching agreement on pupil text quality

Novice members of a Norwegian national rater panel tasked with assessing Year 8 pupils’ written texts were studied during three successive preparation sessions (2011–2012). The purpose was to investigate how the raters successfully make use of different decision-making strategies in an assessment situation where pre-set criteria and standards give a rather strict framework. The data sources were the raters’ pair assessment dialogues. The analysis shows that the raters use a ‘shared standards strategy’, but when reaching agreement on text quality they also seem to make very good use of assessment strategies related to their work as writing teachers. Moreover, asymmetries in knowledge and participation among raters contribute to creating an image of writing assessment as a challenging hermeneutic practice. It is suggested that future rater preparation would gain from being attentive to the internalised assessment practices teachers bring to the fore when working as raters.     

A love towards a thing eternal: Spinoza and the classroom

There is a growing concern about the struggles of early career teachers and an understandable questioning of the preparation being offered by teacher education courses. Are our preservice teachers being given workable strategies and techniques to allow them to survive the early years? Is it strategies and techniques that are primarily at issue here? Could it be that there is something more fundamental, to do with an underlying philosophical understanding about human nature, the desire to learn and the need to relate? I want to suggest that instruction about strategies and techniques is too often built on an insecure and incompatible foundation of assumptions about the nature of the world of sentient beings and their relationships. Ontology matters. Philosopher Spinoza divided the world of thought into ideas that were adequate – contributing to our well-being, potency and happiness – and those that were inadequate – leading us to feel weak, at the mercy of outside forces, and sad. I want to argue, with Spinoza, that inadequate ontologies lead to a sense of impotence and frustration, and that adequate ideas – a stronger ontology – can underpin and sustain a more durable pedagogy. I explore this idea by looking at some classroom events through a Spinozean lens.     

The Nature of Scientific Explanation: Examining the perceptions of the nature,quality, and “goodness” of explanation among college students,science teachers,and scientists

Issues regarding scientific explanation have been of interest to philosophers from Pre-Socratic times. The notion of scientific explanation is of interest not only to philosophers, but also to science educators as is clearly evident in the emphasis given to K-12 students' construction of explanations in current national science education reform efforts. Nonetheless, there is a dearth of research on conceptualizing explanation in science education. Using a philosophically guided framework—the Nature of Scientific Explanation (NOSE) framework—the study aims to elucidate and compare college freshmen science students', secondary science teachers', and practicing scientists' scientific explanations and their views of scientific explanations. In particular, this study aims to: (1) analyze students', teachers', and scientists' scientific explanations; (2) explore the nuances about how freshman students, science teachers, and practicing scientists construct explanations; and (3) elucidate the criteria that participants use in analyzing scientific explanations. In two separate interviews, participants first constructed explanations of everyday scientific phenomena and then provided feedback on the explanations constructed by other participants. Major findings showed that, when analyzed using NOSE framework, participant scientists did significantly “better” than teachers and students. Our analysis revealed that scientists, teachers, and students share a lot of similarities in how they construct their explanations in science. However, they differ in some key dimensions. The present study highlighted the need articulated by many researchers in science education to understand additional aspects specific to scientific explanation. The present findings provide an initial analytical framework for examining students' and science teachers' scientific explanations.     

简论书目著录标准RDA和AACR2的异同

论文先后论述了RDA的定义、RDA和AACR2的主要异同、RDA的重要性、RDA的目标与原则,最后通过与AACR2比较,归纳了RDA的五个基本特点.     

标准化:产业与技术协同发展的重要基石

随着产业和技术的快速发展,标准化对于实现两者协同发展的重要性日益凸显。文章首先界定了标准化、产业与技术发展之间的关系,明确了标准化对产业与技术发展的支撑作用,进而从要素分析和框架构建的视角提出了三者之间的协同发展模式,即构建以标准化为核心的国家产业技术基础架构,并提出了相应的政策建议。     

广州市花都区城镇建设用地适宜性评价研究——基于MCR面特征提取

从降低城市化过程中因建设用地扩展所致生态不利影响出发,本文以最小累积阻力(MCR)模型为基础,选取已有建设用地作为扩展源,构建地形、地质、生态脆弱性和可达性四个阻力因子体系。在生成的MCR面上,划分建设用地适宜性分区,并利用Hydrology扩展模块提取建设用地适宜扩展路径、生态隔离带和生态关键点,为城镇生态建设规划和景观格局优化提供决策支持。主要结果包括:应用本文方法分析建设用地适宜性评价的面、线、点综合特征,比仅进行扩展面评价分析的常规方法更为全面,且更具可操作性;划分出建设用地适宜扩展区、较适宜扩展区、限制扩展区、禁止扩展区和生态恢复区,并提出相应的管理措施;建设用地在适宜扩展区和较适宜扩展区内,由扩展路径引导优化开发,可避免盲目地"摊大饼式"蔓延;生态隔离带打破现有建设区"连片"扩展格局;生态关键点和高值点的识别,有利于研究区生态环境保育。     

标准必要专利数据库评析

专利信息承载着技术、法律、商业等多方面情报,是一种重要的战略性信息资源。标准必要专利信息作为一种特殊的专利信息,是技术标准信息与专利信息叠加的产物。在把握标准必要专利特征的基础上,重点对比分析国际上主要标准化组织必要专利数据库的优势与劣势。利用ISO、ITU与ETSI三大标准化组织的标准必要专利数据库获取专利信息,进行数据信息的预处理及基于专利计量的统计分析,实现对全球标准必要专利发展现状的综合评价,呼吁重视标准必要专利信息的研究与跟踪,提出加快构建我国标准必要专利数据库的建议。     

基于区域产业发展的高职专业教学标准研究--以珠海城市职业技术学院为例

教学标准是“培养什么人、怎样培养人”的基本要求,制定具有区域产业特点及校本特色的专业教学标准,能够使高职院校为区域经济社会和企业提供高水平的智力支撑,促进高职教育服务区域产业能力的提升,实现人才培养质量和办学水平的提高。