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1.
陈发芝 《晋城职业技术学院学报》2013,(6):71-73
2013年5月24日,财政部、国家税务总局下发财税[2013]37号文件《关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》,2013年8月1日实施。这次税改影响巨大,不仅直接影响交通运输业和部分现代服务业的流转税及其相关税费的税负,而且间接影响与这些企业有业务往来的其他增值税纳税企业。本文试图从鉴证服务业两类纳税人分别探讨"营改增"对鉴证服务业税负的影响及与客户整体的税收利益。 相似文献
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Policies that require the use of information about student achievement to evaluate teacher performance are becoming increasingly common across the United States, but there is some question as to how or whether to use student test-based teacher evaluations when student assessments change. We bring empirical evidence to bear on this issue. Specifically, we examine how estimates of teacher value-added are influenced by assessment changes across 12 test transitions in two subjects and five states. In all of the math transitions we study, value-added measures from test change years and stable regime years are broadly similar in terms of their statistical properties and informational content. This is also true for some of the reading transitions; we do find, however, some cases in which an assessment change in reading meaningfully alters value-added measures. Our study directly informs contemporary policy debates about how to evaluate teachers when new assessments are introduced and provides a general analytic framework for examining employee evaluation policies in the face of changing evaluation metrics. 相似文献
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Ian Moody 《Curriculum Journal》2013,24(1):81-101
This case-study investigates the predictive validity and reliability of Key Stage 2 test results, and teacher assessments, for target-setting and value-added assumptions at Key Stage 3. (In England Key Stage 2 tests are taken in the core subjects of English, Mathematics and Science at the age of 11. Key Stage 3 tests are taken in the same subjects at the age of 14. Teacher assessments are also completed for these subjects at both key stages.) The study employed the type of linear regression analysis recommended in several government reports, to correlate Key Stage 2 test results, and teacher assessments, in core subjects, with Key Stage 3 test results, and teacher assessments, in both core and non-core subjects. Following government recommendations that the use of any other form of testing - such as the National Foundation for Educational Research (NFER) Cognitive Abilities Test (CAT) - was now no longer necessary to provide baseline data for value-added calculations, or to set targets, correlations were also investigated between results on the CAT, and test results and teacher assessments at Key Stage 3, for both core and non-core subjects, to see whether this recommendation was well founded. The results of the case-study suggest that Key Stage 2 data, both in the form of test results and teacher assessments, have little or no predictive validity, or reliability, for test results or teacher assessments at Key Stage 3. Indeed, the predictive validity for non-core subjects at Key Stage 3 was so low as to be negligible. However, the CAT average score correlated more highly with both teacher assessments and test results at Key Stage 3 in core subjects, although this relationship was not reflected in non-core subjects. These findings suggest that the predictive validity and reliability of Key Stage 2 data is seriously open to question as baseline data for either value-added, or target-setting procedures, at Key Stage 3. It should be pointed out, however, that these findings are provisional, since they are based on data from two intake years, but preliminary analysis of data from a further three intake years appears to indicate that the concerns identified are well founded. 相似文献
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A broad literature seeks to assess the importance of schools, proxies for school quality, and family background on children's achievement growth using the education production function. Using rich data from the Philippines, we introduce and estimate a model that imposes little structure on the relationship between intake achievement and follow-up achievement and evaluate school performance based on this estimated relationship. Our methods nest typical value-added specifications that use test score gains as the outcome variable and models assuming linearity in the relationship between intake and follow-up scores. We find evidence against the use of value-added models for our data and show that such models give very different assessments of school performance in the Philippines. Using a variety of tests we find that schools matter in the production of student achievement, though variation in performance across schools only explains about 4.4–5.3% of the total (conditional) variation in follow-up achievement. Schools providing basic facilities—in particular schools providing electricity—are found to perform much better in the production of achievement growth. 相似文献
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Vladimir Kricsfalusy Colleen George Maureen G. Reed 《Environmental Education Research》2018,24(4):593-610
Improving student competencies to address sustainability challenges has been a subject of significant debate in higher education. Problem- and project-based learning have been widely celebrated as course models that support the development of sustainability competencies. This paper describes a course developed for a professional Master’s program in environment and sustainability that employs such a model. Additionally, the course was designed to offer value-added opportunities by introducing attributes of interdisciplinary training, service learning, academic research, and professional practice. Results from the course assessments by students, faculty, community clients and organizational partners show this model provided a range of learning, professional and practical outcomes for course partners. The value-added benefits include strengthening sustainability competencies and professional skills for students; longitudinal research opportunities for teaching faculty; real-time assessments of farming practices for community clients; and a heightened regional profile for the non-profit biosphere reserve organization supporting course delivery. 相似文献
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《Peabody Journal of Education》2013,88(4):79-107
In this study, I examined the validity of a performance-based, subject-specific teacher evaluation system by analyzing the relationship between teacher evaluation scores and student achievement. From a policy perspective, establishing validity was important because it is embedded in a knowledge-and skills-based pay system, which attached high stakes to evaluation scores. In the first stage of the study, I used hierarchical linear modeling (HLM) to estimate value-added teacher effects, which were then correlated with teacher evaluation scores in literacy, mathematics, language arts, and a composite measure of student achievement. Additionally, teacher evaluation scores were inserted into the HLM models as subject-specific predictors of student achievement. Results indicate a strong, positive, and statistically significant relationship between teacher evaluation scores and student achievement in reading and a composite measure of teacher and student performance and a positive, although not statistically significant, relationship in mathematics. In the second stage of the study, I used document analyses and interviews with teachers to explore factors affecting the relationship between teacher evaluation scores and student achievement across subjects. Findings suggest that the relationship is stronger in reading than mathematics because both teachers and evaluators have more pedagogical knowledge and better alignment to standards and assessments in reading than in math. 相似文献
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Anthony Milanowski Allan Odden Peter Youngs 《Journal of Personnel Evaluation in Education》1998,12(2):83-101
This article summarizes the conclusions that the authors have drawn about the measurement quality and potential for linkage with teacher pay of three sets of teacher assessments—those developed or being developed by the Interstate New Teacher Assessment and Support Consortium, the Educational Testing Service, and the National Board for Professional Teaching Standards. To investigate the feasibility of using these assessments as a framework for a knowledge- and skill-based pay system, the Consortium for Policy Research in Education commissioned a set of papers for a conference in September 1997 on the measurement issues involved in assessing teaching practice to standards and linking these assessments to pay for knowledge and skills. The resulting papers, revised and published as articles in this journal, show that this approach is promising but that in some cases additional research on the measurement quality of the assessments is needed. 相似文献
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长期以来在美国公立学校占统治地位的单一工资制近些年来受到了许多批评,随着“增值评估”的出现,影响绩效工资实施的技术障碍似已不复存在,绩效工资制度改革在美国一些地区的公立学校中正深入开展,以激励教师与提高学生成绩为宗旨的绩效工资已经成为美国全面教育改革的重要组成部分。典型案例包括罗蒙内计划、米尔肯家庭基金会的教师提升项目、田纳西州查塔努加的教师奖励方案等。改革目前虽遭受很大的阻力,但受到了两党的支持,具有广阔的发展前景。 相似文献
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美国中小学领域“教育增值评估体系”研究 总被引：1，自引：0，他引：1
目前,美国中小学领域中的"教育增值评估体系"是在国家重视教育问责、鼓励建立新一轮绩效工资制度的背景下产生的,教育增值的计算原理和计算结果的有效性成为其立论基础。该体系的实施以增值评估的统计分析方法为前提,现实中有很多具体案例。除了评估学校与教师的工作绩效以计算绩效收入外,教育增值评估体系的内容范畴还涉及教师专业发展、职前教师培养和教师从教资格与级别的认证等方面。 相似文献
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姚志飞 《河北广播电视大学学报》2012,(4):72-74
AutoCAD课程的传统教学模式是以教材为中心,按照教材顺序来讲授如何使用各种命令。新的教学模式是以在课堂讲授中使用实例教学,不按教材的顺序授课,而是以绘图实例为中心,把学习的命令融入到具体实例中来讲解,教学过程注重实训环节,课程设计环节的课堂教学模式改革以及以实训内容为形考和期末上机考试组成的考核方式改革。 相似文献
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While states are no longer required to set up teacher evaluation systems based in significant part on student test scores, quite a few continue to use value-added (VAMs) or student growth percentile (SGP) models for that purpose. In this study, we analyzed three years of teacher data to illustrate the performance of teachers’ median growth percentiles (MGPs)). We found MGP’s consistency over time to be comparable with the existing estimates from the value-added models (VAMs). Additionally, we found that MGPs do not substantively agree with another measure of teacher quality – teachers’ observational scores. These findings suggest that caution should be exercised when teacher’s MGPs, as well as VAMs, are used in teacher evaluation system to make high-stakes decisions such as merit pay, tenure, or teacher contract termination. Our findings about the correlation of MGPs with observational scores support the idea of the multidimensional nature of teacher effectiveness construct. 相似文献
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运用增值评价方法对专业建设质量进行实证研究,是学校效能研究领域的一种新视角。高职院校应引入增值评价方法并开展相关研究,以量化研究专业建设水平;以重点专业为龙头,提升学院专业建设整体水平;对增值作用较低的专业内、外部因素进行分析;重视培养方案的修订工作,加强社会资源与学校资源的整合力度;加强课程体系建设,促进产学结合。 相似文献
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Franklin L. Burdette 《The Educational forum》2013,77(3):339-341
High-stakes standardized student assessments are increasingly used in value-added evaluation models to connect teacher performance to P–12 student learning. These assessments are also being used to evaluate teacher preparation programs, despite validity and reliability threats. A more rational model linking student performance to candidates who actually teach these students is presented. Preliminary findings with three candidate cohorts indicate that the majority of their students met learning objectives and showed substantial pre-to-post learning gains. 相似文献
15.
Audrey Amrein-Beardsley Sarah Polasky Jessica Holloway-Libell 《Educational Assessment, Evaluation and Accountability》2016,28(2):139-159
One urban district in the state of Arizona sought to use an alternative achievement test (i.e., the Northwest Evaluation Association’s (NWEA) Measures of Academic Progress for Primary Grades (MAP)) to include more value-added ineligible teachers in the districts’ growth and merit pay system. The goal was to allow for its K-2 teachers to be more fairly and inclusively eligible for individual, teacher-level value-added scores and the differential merit pay bonuses that were to come along with growth. At the request of district administrators, researchers examined whether the different tests to be used, along with their growth estimates, yielded similar output (i.e., concurrent-related evidence of validity). Researchers found results to be (disappointingly for the district) chaotic, without underlying trend or order. Using the K-2 test for increased fairness and inclusivity was therefore deemed inappropriate. Research findings might be used to inform other districts’ examinations, particularly in terms of this early childhood test. 相似文献
16.
伍永芬 《湖南科技学院学报》2005,26(9):243-246
增值税是我国现行税收体系中的核心税种,历来就是逃避税与反逃避税的主要较量场所.对增值税缴纳中不断翻新的偷逃税手法进行关注并提出治理对策,于国于民有百益而无一害. 相似文献
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教师专业发展评价应建立在教师的和谐互信、全面发展的基础上。首先要检视绩效评价的负面效应,其次领导与教师应形成合力,评价者也不能外在于评价对象;采用增值性评价、同行评价等互动性评价方法,才能达到合作与互信的评价目的。 相似文献
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Strategic pay reform: A student outcomes-based evaluation of Denver's ProComp teacher pay initiative
Denver Public Schools utilizes one of the nation's highest profile alternative teacher compensation systems, and a key element of Denver's Professional Compensation System for Teachers (ProComp) is pay for performance. This study analyzes the student achievement implications of ProComp utilizing matched student- and teacher-level data from 2003 to 2010. We find that student achievement increased during the years ProComp was implemented, but that these gains were observed for students taught by teachers enrolled in ProComp's alternative compensation system as well as non-participating teachers. While the findings are not consistent across grades and subjects, there is some evidence that teachers voluntarily opting into ProComp are more effective than those who do not volunteer. Finally, some ProComp bonuses were well targeted towards value-added measures of teacher effectiveness while others were not. 相似文献
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Helen M. Hazi 《Clearing house (Menasha, Wis.)》2017,90(5-6):184-190
As teacher quality is judged and tenured teachers are rated ineffective, educators are challenging teacher evaluation systems in the courts as they adversely affect their employment. Teachers have lost jobs, pay, tenure, and career advancement. This article reports on these cases, providing an interpretation in light of court cases about teacher evaluation with an emphasis on value-added models (VAM), and focuses on the litigation working its way through the courts. 相似文献