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经济生活中越来越多的企业并购活动给商誉会计理论和实践带来一系列需要研究的新问题,并购时会计处理方法的两种选择直接决定商誉的确认和计量,使用不同的方法确定目标企业价值对商誉会计有不同的影响,对企业并购中的负商誉发生的原因与内涵进行了分析,同时建议对企业的自创商誉进行确认,给出了一种新的确认自创商誉的会计计量方法。  相似文献   
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The relation is studied between teachers’ pedagogical content knowledge of reading and the quality of their subsequent classroom behaviour in teaching fluent reading. A confirmatory factor analysis model with two latent variables is tested and shows adequate goodness-of-fit indices. Contrary to our expectations, the results of structural equation modelling reveal a small but significant γ-value of .29, indicating that only 8% of the variance in teachers’ classroom behaviour in teaching fluent reading is accounted for by teachers’ pedagogical content knowledge of reading. Presumably teacher knowledge is not as stable and conclusive as one might think. More research is needed in determining the factors that work restricting for teachers in putting their knowledge into classroom practice. It is recommended that preservice and in-service teacher training should not be limited to transfer of knowledge, but should also assist teachers in designing and performing effective fluent reading instruction.  相似文献   
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To increase the teacher efficacy of student teachers, they need positive classroom experiences: mastery experiences. These mastery experiences have to be created by the student teachers themselves. Therefore, student teachers need a tool to better understand problematic teaching experiences and help them create positive classroom experiences. Nine student biology teachers used this attribution support tool when reflecting on multiple lessons taught in classes they considered difficult. They scored their lessons and filled in a teacher efficacy questionnaire after each lesson. The results show that teacher efficacy increased and the number of failures during the lessons decreased; on average, the self-awarded marks per teacher per lesson increased, indicating an increase in mastery experiences. Therefore, the attribution tool seems to be a promising tool for student teachers to enhance their teacher efficacy and to support reflection on problematic teaching experiences.  相似文献   
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Drawing on Noddings’ work on religion and education (1993), moral education (2002), and citizenship education (2005\, 2015), this article contemplates how educators both in public schools and parochial Jewish schools might teach students to care about critical issues confronting the Jewish community historically and contemporarily. Its premise is that the teaching of the Jewish experience is presently deficient in both school settings. The article suggests ways that Noddings’ conceptions of caring (1992), pedagogical neutrality (1993), and critical lessons (2006) can be adapted and applied to the teaching of Jewish civilization in more appropriate, holistic, and nuanced ways. Its implications are applicable to many other American subgroups whose treatment in the social studies curriculum is typically inadequate.  相似文献   
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This study explored the formation and expression of gender identity among 19 self-identified transgender individuals through the use of qualitative, in-depth interviews. Through the lens of the Communication Theory of Identity (CTI), we examined how trans* individuals form and perform gender identity, the tensions produced between identity frames, and the discursive strategies used to navigate those tensions. We identified the manifestation of three specific identity gaps: personal-enacted, personal-relational, and enacted-relational. Furthermore, we discovered four discursive strategies previously recognized for navigating tensions that emerge from identity gaps: closeted enactment, passing, disengagement, and label changing, and we identified a fifth discursive strategy—hyper-engagement—used to navigate these tensions. Results revealed that these identity layers and discursive strategies collaboratively manifest and coalesce in response to specific communicative contexts. Our results are discussed within the resounding call for greater understanding of trans* identity formation and expression.  相似文献   
58.
In two studies, we investigated how learning strategies can support learning from multimedia. In the first study, 112 students learned from a web-based learning environment. On the basis of a strategy, one group of students took typewritten notes. The second group of students wrote a summary. Producing typewritten notes did not benefit learning any more than writing a summary. In the second study, 100 students learned the same subject matter from print. On the basis of a strategy, the first group produced written notes, the second group highlighted, wrote notes, and produced sketches. The third group wrote a summary. The students who highlighted, wrote notes, and produced sketches outperformed the other students. The students who produced written notes only did not learn more successfully than those who wrote a summary. The results suggest that externalizations in general and sketches in particular may play an important role in multimedia learning.  相似文献   
59.
Paul B. de Laat   《Research Policy》2005,34(10):1511-1532
Two property regimes for software development may be distinguished. Within corporations, on the one hand, a Private Regime obtains which excludes all outsiders from access to a firm's software assets. It is shown how the protective instruments of secrecy and both copyright and patent have been strengthened considerably during the last two decades. On the other, a Public Regime among hackers may be distinguished, initiated by individuals, organizations or firms, in which source code is freely exchanged. It is argued that copyright is put to novel use here: claiming their rights, authors write ‘open source licenses’ that allow public usage of the code, while at the same time regulating the inclusion of users. A ‘regulated commons’ is created. The analysis focuses successively on the most important open source licenses to emerge, the problem of possible incompatibility between them (especially as far as the dominant General Public License is concerned), and the fragmentation into several user communities that may result.  相似文献   
60.
The bioactivity of the aqueous extracts of the leaf and stem bark of the medicinal plant, Alstonia boonei De Wild (Apocyanaceae), against the pink stalk borer, Sesamia calamistis Hampson (Lepidoptera: Noctuidae) was studied in a laboratory bioassay. The extracts were incorporated into artificial diet at a rate of 0.0% (control), 1.0%, 2.5%, 5.0%, and 10.0% (w/w). Both extracts significantly (P<0.01) reduced larval survival and weight in a dose dependent manner. The concentrations that killed 50% of the larvae (LC50) for the stem bark extract were 2.8% and 2.1% at 10 and 20 DAI (days after introduction), respectively, while those for the leaves extract were 5.6% and 3.5%. The weights of the larvae also varied significantly (P<0.05) between the treatments in a dose dependent manner. We conclude that both leaf and stem bark extracts of A. boonei are toxic, used as growth inhibitors to S. calamistis larvae, and hold good promise for use as alternative crop protectants against S. calamistis.  相似文献   
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