应收账款和应付账款审计测试之比较

应收账款和应付账款是会计报表中两个重要项目，在审计中应根据各自的特点选择适当的审查方法。     

Retooling Education: Testing and the Liberal Arts

The motivation and methodology for measuring intelligence have changed repeatedly in the modern history of large-scale student testing. Test makers have always sought to identify raw aptitude for cultivation, but they have never figured out how to promote excellence while preserving equality. They’ve settled for egalitarianism, which gives rise to “culturally fair” tests that substitute vagaries for knowledge, deprive students of any real appreciation for language, and trivialize education. Robert Jackson yearns for traditional oratorical approaches to schooling that venerate and imitate essential, time-tested masters. Unfortunately, he writes, such an education defies measurement with today’s multiple-choice instruments.

技能大赛背景下职业教育课程改革探究——基于江苏省化学检验技能大赛

普通教育有高考,职业教育有大赛,对于职业教育的学生来说,技能水平相当重要。笔者通过剖析江苏省化学检验技能大赛的发展趋势,结合教学实践,探索在职业学校发挥技能大赛的作用,促进职业教育教学改革,努力构建德育渗透其中、融入企业文化、学生社团组织、人人参与竞争的竞赛模式。     

旅游业最优运输方案中单位运价的灵敏度分析

通过对旅游业最优运输方案中非基变量的检验数的分析,分别对非基变量和基变量对应的单位运价的灵敏度进行了讨论,得到为使最优方案不变时单位运价的变化范围。从而在单位运价随气候、道路、燃油等因素发生变化时给旅游企业决策者提供指导意见。     

心理测验在研究生教育中的价值探索

通过综述与研究生心理状况有关的研究,分析了研究生目前的心理状况,发现研究生的心理健康状况不太乐观。由此,进一步归纳心理测验在研究生群体中的应用现状及弊端。最后,重新思考了心理测验在研究生培养中的作用,建设性地提出4点建议。     

试论考研信息资源的开发和利用

随着我国高校考研人数的逐渐增加,考研信息的需求也不断扩大.高校图书馆加强考研信息资源的开发和利用成为一种迫切需要,图书馆应该不断开发现有馆藏资源、电子资源和人力资源,不断丰富考研文献信息资源,开展多方位、多途径的个性化的专题考研信息服务工作,从而逐步提高图书馆的整体服务水平.     

实施开放式体育课程考试有关问题的理论思考

学校体育作为素质教育的重要组成部分,必须树立健康第一的指导思想.体育课程考试应面向全体学生,以全面增进学生身心健康,提高学生的综合素质为目的,把培养学生的创新精神、自我实践能力和终身锻炼身体能力作为考试过程中追求的目标.     

实施《学生体质健康标准》的测试结果分析

对照国家教育部、体育总局新颁布的《学生体质健康标准(试行方案)》,对东华大学体育课学习的2700名大学生进行了有关学生体质健康项目测试,给出了各项测试结果并进行分析。健康测试结果表明:体质健康达到及格线以上的学生达到99 6%;在体质健康测试的五项指标中,身高标准体重指标项测试有接近50%的在校学生呈现体重超重、肥胖;其它四项指标均达到99%及格线以上。本校把测试项目作为体质健康的评价指标纳入体育课成绩管理,占体育课成绩的20%。     

The effect of school closures on standardised student test outcomes

The school closures owing to the 2020 COVID-19 crisis resulted in a significant disruption of education provision, leading to fears of learning losses and of an increase in educational inequality. This article evaluates the effects of school closures based on standardised tests in the last year of primary school in the Dutch-speaking Flemish region of Belgium. Using a 6-year panel, we find that students of the 2020 cohort experienced significant learning losses in three out of five tested subjects, with a decrease in school averages of mathematics scores of 0.17 standard deviations and Dutch scores (reading, writing, language) of 0.19 standard deviations as compared to previous cohorts. This finding holds when accounting for school characteristics, standardised tests in Grade 4 and school fixed effects. Given the large observed effect sizes, the effect of school closures appears to be a combination of lost learning progress and learning loss. Moreover, we observe that inequality both within schools and across schools rises by 7% for mathematics and 8% for Dutch. The learning losses are correlated with observed school characteristics, as schools with a more disadvantaged student population experience larger learning losses.     

机辅大学英语口语测试优势分析

随着大学英语教学改革的不断深入和计算机技术的迅猛发展,计算机辅助英语测试也越来越受到语言学领域的专家学者和英语教师以及学习者的关注。本文通过利用大学体验英语口语考试系统软件对学生进行上机口语测试．与传统面试型口语考试做对比,分析了机辅口语考试的优势和不足,希望在以后的上机口语考试中更好地提高考生的口语能力。