长期股权投资收益确认问题的探讨

长期股权投资收益的核算方法有成本法和权益法两种。在权益法下应根据投资比例和被投资企业的盈利确认投资收益，但是，这样处理不符合资产的定义和会计准则的基本要求，也是通货膨胀产生的重要原因。因此，在反映双方内在经济利益关系的基础上，有必要按收付实现制核算投资收益。     

交际教学法与初中英语教学

交际教学法立足于语言教学的交际性 ,真实性。自 2 0世纪 70年代开始 ,对各国外语教学产生了极大影响。本文讲述了在初中英语教学中使用交际教学法时应遵循的原则 ,同时还阐明了在教学中引入交际教学法的具体方法及使用该法时教师应注意的几个问题     

Investigating academic dishonesty among Chinese undergraduate students: does gender matter?

The high rate of academic dishonesty reported among Chinese college students has created challenges for practitioners in both domestic and Western universities. Following two contrasting yet complementary scholarly approaches, this study explored the relative importance of predictors indicative of students’ intention to cheat (moral attitude, subjective norm and penalty enforcement) and of their educational preparedness for academic integrity (integrity engagement) in explaining academic dishonesty, with an emphasis on gender differences. We administered a questionnaire survey to a sample of 2009 Chinese undergraduate students. The results indicated that moral attitude and integrity engagement were the major predictors, that subjective norm accounted for marginal variations of academic dishonesty, and that the influence of penalty enforcement was insignificant. Some gender differences on both the mean score and effect levels of the four predictors were revealed. The effects of grade, year and area of study on academic dishonesty (and particularly their joint effects with gender) were noteworthy. These findings are discussed relative to the results of prior studies and the Chinese context.     

建设现代编辑心理学刍议

现代编辑心理学是把普通心理学、现代心理学的有关理论与编辑工作的具体实践结合起来,主要探讨编辑活动中认识主体各自的心理特征、心理现象、心理机制及其他们之间相互的心理感应规律与心理活动规律的一门学科.它是新兴的边缘交叉学科,也是一门应用学科;它的特点是具有交叉性、独特性、创造性、实践性、探索性.研究的原则是客观性、反映论、发展性、系统性;研究的方法是观察法、实验法、心理测验法、调查研究法;研究的意义是有助于推动编辑学和心理学自身的发展,有助于提高编辑队伍的素质,培养编辑健全的人格.     

大学生素质教育与创新能力的培养

21世纪我国教育教学改革的主题是全面推行素质教育,素质教育是创新能力的前提。阐述了加强大学生素质教育的重要性,分析了影响大学生创新素质培养的因素,从提高教师的整体素质,培养学生的自学、动手、科研和表达能力等方面,提出了素质教育与创新人才培养的途径。     

大学英语阅读课英汉对照教学探讨

阅读理解在4级和6级考试及考研测试中占有举足轻重的地位。本文根据图式理论，对大学英语阅读教学进行了英汉对照的探讨，以大学体验英语综合教程2为主，配以英汉互译版本的参考书，象看英文字幕电影一样汉语与英语同时进行教学，通过调查问卷论证英语快速阅读的可能性。     

The Use and Misuse of Standardized Testing: A Whiteheadian Point of View

First an overview is given about the actual national and international situation concerning standardized testing. Then two major reasons are presented why accountability systems based on standardized testing have become so widespread: (a) the missing validity and reliability of teachers’ assessment of students’ achievement, and (b) the important role standardized testing plays for out-put management in educational systems.On the basis of these considerations Alfred North Whitehead’s critical remarks on external standardized testing are presented. Whitehead’s main point is that external standardized testing limits the freedom of teachers to adapt to the complex, situation specific circumstances in order to obtain a maximum of the creative learning process for students who are conceived as specialists. Instead external testings lead to “teaching to the test.” As a consequence, the attitude of creative, adventurous exploration is undermined and substituted by simple pattern recognition, narrow visions, and even boredom. Finally, the question is raised whether there is any possibility of developing a measurement tool which on the one side meets scientific test criteria, and on the other side is still flexible enough to do justice to needs of individual schools – which according to Whitehead are the essential educational unit – and not vice versa, as it is the case at present with external standardized testing. That such a flexible approach to evaluation is possible is demonstrated by the presentation of the basic ideas of the MSS (Module Approach to Self-Evaluation of School Development Projects) which has been developed and examined in ten schools by the author and his collaborators.     

“师道尊严”再认识

章对传统的“师道尊严”进行再认识的基础上,提出以严格的要求与严谨的治学态度向受教育传授科学知识与真理是“师之道”,加强自身修养,提高自身水平,做到自尊,是“师之尊”。“师道尊严”无罪,“师道”当“尊”、当“严”！     

高师《综合英语》课教学中提高学生教师心理素质和表演能力的一些尝试

分析结合《综合英语》课教学，提高学生的教师心理素质和表演能力的必要性，并探讨在《综合英语》课教学中提高学生的教师心理素质和表演能力的途径与方法。     

大学生英语实用能力的培养途径

英语教学的最终目的是要提高学生的英语实用能力。大学英语教学应通过帮助学生摆脱母语体系的潜在控制和英语本身的使用限制以及怕出丑的心理弱势,创造英语实用环境,教导学生采取活学活用、“现炒现卖”的学习态度和方式,切实提高英语实用能力。