存货准则的变化分析

存货准则的变化,丰富了我国会计准则理论内涵。文章主要分析存货准则的变化及其对企业的影响,并就实施过程中存在的问题展开讨论,为完善企业会计准则体系提供一些政策建议。     

Developing and validating test items for first-year computer science courses

We report on the development, validation, and implementation of a collection of test items designed to detect misconceptions related to first-year computer science courses. To this end, we reworked the development scheme proposed by Almstrum et al. (SIGCSE Bulletin 38(4):132–145, 2006) to include students’ artifacts and to simultaneously incorporate think-aloud interviews and flash tests. We also investigated to what extent the practical efficiency of detecting certain misconceptions could be increased without significantly affecting the sensitivity of the instrument, and present positive and negative results regarding this goal. The results of a first transfer and implementation study suggest that it is indeed possible to use the test items in a large-scale practical setting – both as diagnostic instruments and as interventions.     

关于存货初始计量的思考

针对《企业会计准则—存货》,从理论和实务两个方面对存货初始计量中采购人员的差旅费和专设采购机构的经费以及仓储费用的处理进行了全面的分析,提出了自己的认识和观点。     

企业管理模式——零库存管理

企业的零库存将被看成是企业降低成本,完善物流的重要标志之一。现今,已有更多的企业向着零库存的管理模式做着更多的努力。并且,只有当企业倡导并实现了零库存的管理模式,才意味着会有更多的企业资源进行更彻底的整合。     

Data-driven estimates of global nitrous oxide emissions from croplands

Croplands are the single largest anthropogenic source of nitrous oxide (N₂O) globally, yet their estimates remain difficult to verify when using Tier 1 and 3 methods of the Intergovernmental Panel on Climate Change (IPCC). Here, we re-evaluate global cropland-N₂O emissions in 1961–2014, using N-rate-dependent emission factors (EFs) upscaled from 1206 field observations in 180 global distributed sites and high-resolution N inputs disaggregated from sub-national surveys covering 15593 administrative units. Our results confirm IPCC Tier 1 default EFs for upland crops in 1990–2014, but give a ∼15% lower EF in 1961–1989 and a ∼67% larger EF for paddy rice over the full period. Associated emissions (0.82 ± 0.34 Tg N yr^–1) are probably one-quarter lower than IPCC Tier 1 global inventories but close to Tier 3 estimates. The use of survey-based gridded N-input data contributes 58% of this emission reduction, the rest being explained by the use of observation-based non-linear EFs. We conclude that upscaling N₂O emissions from site-level observations to global croplands provides a new benchmark for constraining IPCC Tier 1 and 3 methods. The detailed spatial distribution of emission data is expected to inform advancement towards more realistic and effective mitigation pathways.     

Aspects and Prospects of Measuring Studying and Learning in Higher Education

The development of two dominant research traditions is described: students' approaches to learning (SAL) and information processing (IP). The development of the third tradition, self-regulated learning (SRL) is added. SAL is based on European research, whereas IP and SRL are more typical background ideas for North-American research. The most central conceptual frameworks behind these traditions are analyzed. These frameworks form the foundations for the most common inventories used in higher education to measure university students' learning and studying. A larger multilayered perspective is then outlined with three levels of context: general, course-specific, and situational. The other contributions to this Special issue are discussed in relation to this larger picture.     

中小城市温室气体清单编制实践研究

在梳理我国清单编制工作的基础上,结合秦皇岛市应用省级指南的实践,重点阐述中小城市清单编制的流程、数据来源、获取方式及问题,及对中小城市清单编制工作提出几点建议。     

中小城市温室气体清单编制实践研究

我国还未建立统一标准的市级温室气体清单编制方法,对于经济总量小、温室气体排放量较大的中小城市,更加需要一个编制范围统一、结果数据可比的工作体系来指导实践工作。目前正开展此项工作的城市多以《省级温室气体清单编制指南》作为参考,该指南以IPCC 2006为基础,结合我国温室气体排放特征,在省级层面上界定温室气体种类、关键排放源、活动水平及活动因子等内容,但该指南在指导中小城市清单编制过程中,在全面反应当地的实际情况要求上,存在可能遗漏部分排放量较大的生产部门的现象。本文旨在简要梳理我国城市温室气体清单编制工作进展的同时,结合秦皇岛市清单编制过程中应用省级指南的实践和经验,重点阐述中小城市在清单编制过程中的工作流程、数据来源、获取方式及实践过程中出现问题,最终对我国城市温室气体清单编制工作提出几点建议。     

Mirroring governance: archives,inventories and political knowledge in early modern Switzerland and Europe

The comparative study of archival inventories in early modern Switzerland reveals that three major regimes of inventorying logic emerged from the late fifteenth to the early eighteenth century. Early inventories constructed as lists gave way first to ideal-topographical inventories that relied on a double mapping of conceptual spaces against archival space and inventory pages, succeeded eventually by taxonomic inventories oriented around an active state apparatus and its needs. Synchronic and diachronic comparisons that focus on major reorganizations have proven effective in illustrating the scope and effectiveness of each of the successive regimes. A similar approach applied to major inventory projects across early modern Europe may identify further systems for making accumulating documents accessible to rulers, and may also allow us to trace genealogies of inventory practice regimes as they appeared in different regions, at different scales, and in diverse political contexts.

A Quick,Accurate, and Free-of-Cost Inventory and Shelf-Reading Solution

This article presents a solution that was used at Notre Dame University–Louaize (NDU) Library, Lebanon, to conduct efficient, accurate, and low-cost inventory and shelf reading. By exporting catalog records into an Excel spreadsheet and using nested formulas to compare records exported from the online library system against the books existing on the shelves, the inventory was successfully completed in a manageable time period. This simple solution, using a laptop and a handheld bar code reader, significantly reduced the number of staff and the amount of time required to perform the inventory. It also greatly reduced human error and inconsistencies faced in previously conducted inventories while helping to maintain staff concentration and enthusiasm for the project.