《企业会计准则》对交易性金融资产账务处理规定的问题探析

《企业会计准则》没有明确规定金融资产分类的期限标准,交易性金融资产公允价值变动产生的损益计入利润表,导致跨年度持有的交易性金融资产的财务信息误导公众.明确规定金融资产分类的期限标准,交易性金融资产公允价值变动产生的损益计入所有者权益账户,这有助于提高交易性金融资产财务信息的可靠性.     

Psychometric Properties of a Parental Questionnaire for Assessing Correlates of Toddlers’ Physical Activity and Sedentary Behavior

This study examined the psychometric properties of a questionnaire developed with the guidance of the socialization model of child behaviour to understand modifiable correlates of toddlers’ physical activity and sedentary behaviour. Findings are based on 118 parents (33.7 ± 4.9 years; 86% female) of toddlers (19.3 ± 2.7 months; 48% female) from Edmonton, Canada in The Parents’ Role in Establishing healthy Physical activity and Sedentary behaviour habits study (PREPS). The PREPS questionnaire encompassed 21 variables across the constructs of the socialization model of child behaviour. Of the nine variables assessed for internal consistency reliability, eight had good (α ≥ 0.70) reliability. Of the 15 continuous variables assessed for 1-week test–retest reliability, 10 had moderate (intra-class correlation = 0.50–0.74) and 5 had good (intra-class correlation ≥ 0.75) reliability. Of the six categorical variables assessed for 1-week test–retest reliability, two had fair (К = 0.21–0.40), one had moderate (К = 0.41–0.60), one had substantial (К = 0.61–0.80), and two had almost perfect (К = 0.81–1.00) reliability. Of the 12 sedentary behaviour variables assessed for convergent validity, 7 were significantly correlated with children’s screen time, of which three were small (r ≤ 0.29), two were medium (r = 0.30–0.49), and two were large (r ≥ 0.50) effect sizes.     

Acute responses of soccer match play on hip strength and flexibility measures: potential measure of injury risk

Abstract

Regular measurements of groin risk factors may offer a preventive measure against injury. Therefore, the aim of this study was to (1) determine minimal detectable change (MDC) and reliability of hip flexibility and strength measures and to (2) identify the effect soccer match play load has on these measures. Reliability was determined for bent knee fall out test, hip abduction and adduction (hand-held dynamometry (HHD)) in 20 trained youth male soccer players. Reliability was evaluated with the intra-class correlation coefficient (ICC_[2,1]), 95% confidence intervals (CI). Hip strength and flexibility measures were taken before and after an international friendly match. Intra-rater reliability ICC ranges were bent knee fall out (0.75–0.90), abduction (0.83–0.90) and adduction (0.72–0.96). Inter-rater ICCs (95% CI) were bent knee fall out test [0.75 (0.39–0.90) right, 0.71 (0.27–0.89) left hip]; abduction [0.80 (0.50–0.92) right, 0.81 (0.53–0.92) left hip] and adduction [0.72 (0.31–0.89) right, 0.70 (0.26–0.88) left hip]. MDCs were as low as 20.7% of the mean for hip flexibility and 12.5% for strength. In conclusion, HHD and the bent knee fall out test are reliable tools to measure changes in hip strength and flexibility. Finally, a threshold may exist in which match play load negatively impacts hip flexibility.     

体育测量可靠性检验的基本思想与方法

研究目的：探讨体育测量可靠性检验的基本思想与基本方法。研究方法：运用统计学原理阐述可靠性检验的基本思想，根据体育测量的特点，将体育测验分为两种基本类型，按不同类型的测验，讨论了可靠性检验的方法。研究结果和结论：可靠性检验的实质是通过样本对总体可靠性系数进行估计，对于两种类型的体育测验，可靠性检验的方法有本质的不同。建议：在体育测量教科书中，突出可靠性检验的基本思想，明确各种检验方法的适用对象。     

Establishing a practical treadmill sprint as an alternative to the Wingate anaerobic test

This study examined the validity and reliability of a 30-second running sprint test using two non-motorized treadmills compared to the established Wingate Anaerobic Test. Twenty-four participants completed three sessions in a randomized order on a: (1) manual mode treadmill (Woodway); (2) specialized interval training treadmill (HiTrainer); and (3) Wingate cycle ergometer. In a subset of 15 participants, 2 additional sessions were completed on both treadmills to establish the test–retest reliability. Peak (Woodway: r = .68; HiTrainer: r = .58; p < .003), average (Woodway: r = .82; HiTrainer: r = .72, p < .001), and minimum (Woodway: r = .64; HiTrainer: r = .42, p < .043) speed indices were moderately to very strongly correlated with corresponding Wingate Anaerobic Test outputs and had excellent test–retest reliability (all intraclass correlation coefficients > .75). Fatigue index during the Wingate Anaerobic Test (51.20 ± 7.14%) was moderately correlated with the Woodway (32.9 ± 10.9%, r = .55, p = .005) only. This 30-second running sprint test may be a valid and reliable mode-specific alternative to the Wingate Anaerobic Test.     

TGMD-3在中国3~12岁儿童基本运动技能测试中的信效度研究

目的: 验证TGMD-3在中国3~12岁儿童基本运动技能测试中的可靠性和有效性。方法: 选取上海、深圳、重庆、洛阳、长沙的512名3~12岁儿童为研究对象进行TGMD-3测试,对测试的难度、区分度、一致性信度、重测信度和评价者信度、结构效度进行统计检验。结果: TGMD-3的13个项目难度范围为0.27~0.78,区分度范围为0.38~0.49。每个年龄组儿童基本运动技能测试(TGMD-3)的内部一致性系数范围为0.808~0.902,其中男女生的内部一致性系数均为0.95;总体的基本运动技能评价者信度(肯德尔协同系数)w为0.944, 2值为28.331,达到显著性水平;重测检验中,移动式运动技能(组内相关系数)ICC为0.755、球类运动技能(组内相关系数)ICC为0.741、总的基本运动技能(组内相关系数)ICC为0.743,均达到了较高水平。通过探索性因子分析验证了TGMD-3的双因子结构,并通过验证性因子分析支持双因子模型(χ²(64)=103.28,p<0.001,CFI=0.960,TLI=0.952,RMSEA=0.049,SRMR=0.043)。结论: TGMD-3儿童基本运动技能测试具有良好的项目难度、区分度,以及可靠的内部一致性信度、重测信度和结构效度,对我国3~12岁儿童具有良好的适用性,可以作为我国儿童基本运动技能发展评价的有效工具。     

男子上肢无氧功率测定方法之研究

研究采用自制的实验器材和传统的手摇自行车功量计测定男子上肢无氧功率，并对自制器材所测得无氧功率的试验结果进行可靠性、客观性和有效性检验，证明用该自制器材测定上肢无氧功率不仅制作简单、操作容易，而且具有实效性和可靠性的优点，从而表明该仪器在进一步完善后对无氧功率的测试具有一定的可行性。     

我国电子行业ESD防治技术现状及对策

在广泛调查研究的基础上,指出了我国电子行业ＥＳＤ（静电放电）防治技术存在着技术标准的制订与颁布滞后的问题;防静电材料与制品良莠不齐;产、学、研在ＥＳＤ防治技术上存在研究力量分散、研究与开发形不成合力等问题,阐述了抓紧制订防静电技术标准与技术规范的必要性。同时对综合防治ＥＳＤ、集中力量开发防静电新技术与新产品、加强静电安全管理等方面提出了意见。     

汽车前轴寿命预测研究

汽车前轴的主要失效形式是疲劳破坏,因此在设计汽车前轴时需要进行疲劳性能研究,并在此基础上预测前轴的寿命。本文分别遵循对数正态分布和威布尔分布两种情况讨论了如何对试验数据进行处理,并得到了P-S-N曲线的数学表达式。文章最后利用Miner线性疲劳累积损伤理论对前轴进行了寿命预测。     

信度的正用与误用

讨论了信度检验的出发点以及信度和效度的关系.信度是效度的必要条件但非充分条件,效度则是信度的充分条件但非必要条件.介绍了判断重测信度、同质信度和评分者一致性信度的方法和数量标准.讨论了克隆巴赫α的问题和解决办法.特别指出,研究论文应当报告信度的种类和信度的系数,应当区别原始研究中的信度和当前研究中的信度,应当分清哪些内容需要、哪些内容不需要进行信度检验.