公允价值在我国新会计准则中的运用研究

公允价值会计因其提供的信息相关性高、决策有用性强而受到国际会计界的高度重视。我国2006年颁布的新会计准则体系,取得了诸多方面的重要突破,其中最大的亮点在于公允价值的引入和运用。中国新会计准则引入公允价值计量属性,有其可靠的理论依据以及特定的经济背景。在公允价值的具体运用方面,则体现了一定的谨慎性特征。至于公允价值的运用能否实现准则制定当局的预期经济目的,关键在于如何保证其可靠性。     

“阳光体育”对中学生体育达标的影响研究

在开展阳光体育运动的背景下,文章运用文献资料法和调查法的研究方法,以太原市五所重点高中的高二学生为研究对象,通过对2006-2008年这三年高二学生体育达标成绩的对比分析,来反映阳光体育的实效,以期为阳光体育运动更好地开展提供帮助。     

Digital Portfolios

Abstract

Educators are faced with developing performance indicators for reporting to state and national agencies on pre-service teacher candidates' ability to teach using innovative pedagogy as well as content-specific standards. Portfolio assessment has gained momentum as a standard in assessing student-learning outcomes. This paper is a discussion of digital portfolio development as a stimulus to the intellectual involvement of the learner (a Type II application). Digital portfolio development is an activity that naturally involves intellectual involvement as the learner identifies the problem (developing the digital portfolio) and then problem solves as he or she creates the digital portfolio. Each student is in control of portfolio development and manipulates the Web-based software to create the professional portfolio.     

Validating Automated Measures of Text Complexity

Automated text complexity measurement tools (also called readability metrics) have been proposed as a way to help teachers, textbook publishers, and assessment developers select texts that are closely aligned with the new, more demanding text complexity expectations specified in the Common Core State Standards. This article examines a critical element of the validity arguments presented in support of proposed metrics: the claim that criterion text complexity scores developed from students’ responses to reading comprehension test items are reflective of the difficulties actually experienced by students while reading. Evidence that fails to support this assertion is examined, and implications relative to the goal of obtaining valid, unbiased evidence about the measurement properties of proposed readability metrics are discussed.     

An Analysis of Undergraduate Students' Search Behaviors in an Information Literacy Class

The purpose of this project was to investigate how students' search strategies changed over the course of a semester-long information literacy class. Data collection included four different paper questionnaires corresponding to course content in the spring 2008 semester. Seventy-seven participants completed the questionnaires and course work in the class. Results showed that participants' demographics did not have any impact on their selection of search keywords. While participants reported better search experiences with more search keywords, they were not able to develop more sophisticated search keywords after receiving more instruction and search experience. The participants who did develop more sophisticated search keywords had better search experiences and a higher rate of satisfaction with their research results. Future studies should examine what enabled these participants to develop more sophisticated search keywords.     

CALIS虚拟咨询知识库元数据规范的设计应用*

首先讨论CALIS分布式合作虚拟参考咨询服务系统的知识库元数据规范，介绍元数据著录单位，著录对象以及它们之间关系等有关元数据标准确立的基本性问题，然后介绍知识库元数据标准的结构、内容与应用，最后给出知识库元数据相关的问题。     

中国军人体质的评价标准与综合评价方法

利用百分位数法为所选指标制定评分标准,并在此基础上利用逐步回归分析的方法建立体质综合评价的数学模型,对军人体质综合评价方法进行了探索。在各项指标贡献率的确定上,采用的是经逐步回归分析得来的“标准化偏回归系数”与“简单相关系数”的乘积。在对每一个样本各项选中指标进行评分之后,进行逐步回归分析,建立了体质总体、身体形态、身体机能、身体素质、有氧耐力和力量素质共6种体质评价的数学模型。这些模型的建立以及评价标准的制定为计算机评价系统的实现提供了基本算法,也为《中国军人体质评价系统软件》的开发提供了可能。     

体育教育专业课程体系改革的新思考

根据近年来国内外高校体育专业体育课程体系改革的经验,采用综合性研究方法了解当前国内高校实施的体育教育专业课程方案,分析存在问题,提出适应21世纪高校体育教育专业课程体系改革的思路、课程体系构建的方案。     

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%。     

城市高校《学生体质健康标准》测试结果的分析与研究

从身体形态、机能和素质等三方面分别对天津市部分高校实施<学生体质健康标准>的测试数据进行研究,并通过与国人相应年龄段对应指标进行对比,分析了天津市大学生体质的现状,存在的问题、产生的原因,为提高其健康素质,提供人力资源可持续发展的科学依据.