我国特许经营权的会计处理问题探讨     

王健梅 《惠州学院学报》2003,23(2):40-43

特许经营是当前世界最流行的一种商业经营模式, 也是全球公认的分销商品和服务的行之有效的方法, 目前在我国飞速发展, 但与之相关的会计问题还没得到相应的重视。为适应我国经济发展的需要, 应将特许经营权进行会计确认, 对特许经营权涉及的加盟费、后继费作出帐务处理。  相似文献   

几何画板平台上的中学数学实验     

王兴数 《宁德师专学报(自然科学版)》2007,19(4):430-433

在几何画板的平台上建构数学课件,让学生主动地参与到数学的实验中,不断地去构造数学模型、验证数学原理、探索数学奥秘.  相似文献   

Evaluating Students’ Performance in Responding to Art: The Development and Validation of an Art Criticism Assessment Rubric          下载免费PDF全文

Cheung On Tam 《The International Journal of Art & Design Education》2018,37(3):519-529

This article reports on the development and validation of a rubric for assessing students’ written responses to artworks. Since the implementation of the Hong Kong New Senior Secondary Curriculum in 2009, art educators have seen responding to artworks as increasingly important. In this context, the Art Criticism Assessment Rubric (ACAR) was developed. On the basis of Feldman's and Geahigan's theories of art criticism, eight evaluation criteria were identified. The inter‐rater reliability (IRR) of the ACAR was examined. A preliminary IRR test was conducted and an excellent intra‐class correlation coefficient (ICC) value of .91 was obtained. For the main study, six independent raters, who were divided into three groups of two, were trained and invited to rate 87 art criticism essays written by students from eight secondary schools. Most dimensions of the ACAR achieved good ICC values. The results show that the ACAR is an acceptable rubric for providing a reliable assessment of students’ written responses to artworks. However, two dimensions, Originality and Balanced Views and Application of Aesthetic and Contextual Knowledge, obtained poor ICC values. This may be owing to the lack of consensus on the definition of originality and the raters' unfamiliarity with the concept of aesthetic knowledge. The researchers suggest that dimension‐specific samples rated from high to low scores should be provided in raters’ training.  相似文献   

Validating test score meaning and defending test score use: different aims,different methods     

Gregory J. Cizek 《Assessment in Education: Principles, Policy & Practice》2016,23(2):212-225

Advances in validity theory and alacrity in validation practice have suffered because the term validity has been used to refer to two incompatible concerns: (1) the degree of support for specified interpretations of test scores (i.e. intended score meaning) and (2) the degree of support for specified applications (i.e. intended test uses). This article provides a brief summary of current validity theory, explication of a critical flaw in the current conceptualisation of validity, and a framework that both accommodates and differentiates validation of test score inferences and justification of test use.  相似文献   

The Role of the Teacher     

Charles J. Armstrong 《College Teaching》2013,61(1):16-20

Despite the popular belief that fun has a positive impact in learning contexts, empirical research on fun in the classroom has been limited. To extend research in this area, the goal of this study was to develop and validate a new scale to assess fun in the classroom and examine its relationship with student engagement. The multi-stage scale development effort resulted in a two-dimensional measure, including fun activities and fun delivery. Fun activities reflect a variety of hands-on exercises and ways to promote social involvement among students. Fun delivery is more instructor-focused, including the use of humor, creative examples, and storytelling. Interestingly, fun delivery, but not fun activities, was positively related to student engagement. These findings suggest that not all fun is equal and highlight the need for additional research to validate the impact of fun on meaningful student outcomes.  相似文献   

The Desirability of Using Confirmatory Factor Analysis on Published Scales     

Timothy Levine  Craig R. Hullett  Monique Mitchell Turner  Maria Knight Lapinski 《Communication Research Reports》2013,30(4):309-314

This paper advances an argument in favor of conducting and reporting confirmatory factor analyses (CFA) on existing and previously validated scales and reporting the findings of those analyses in published research. Previous evidence of scale validity does not necessarily ensure validity in subsequent uses. Instead, scale invariance is best viewed as an empirical question. The case is made that CFA facilitates rather than hinders cross-studies comparisons, and that replication is good scientific practice. Reporting the outcomes of CFA on existing scales provides useful information that facilities knowledge generation and can minimize costly scientific dead-ends.  相似文献   

Confirmatory Factor Analysis and Scale Validation in Communication Research     

Timothy R. Levine 《Communication Research Reports》2013,30(4):335-338

Confirmatory factor analysis (CFA) is an under-used and often misunderstood statistical tool. CFA provides useful information about scale dimensionality and validity. This paper offers a brief and accessible introduction to the role of CFA in communication research. Some common issues with CFA including dimensionality and model fit are addressed. More frequent and informed use of CFA would likely improve the quality of measurement in quantitative communication research.  相似文献   

IT incidents and business impacts: Validating a framework for continuity management in information systems     

Jonna Järveläinen 《International Journal of Information Management》2013

Information technology (IT) incidents that make data inaccessible may cause businesses to lose customers, reputation and market position. Previous studies on information management have identified data availability as a key priority, and the literature on disaster recovery and business continuity describes ways of preparing for and avoiding IT incidents. However, no frameworks for information system continuity management (ISCM) have yet been validated. This research draws on a framework for business continuity management, and extends it to the context of information systems. The framework is validated in a survey of IT managers and chief information officers in large private and public organisations operating in Finland. The results suggest that the embeddedness of continuity practices in an organisation has perceived business impacts whereas, in contradiction of previous theory, there is no such direct relation in the case of organisational alertness and preparedness. The theoretical contribution is to validate the ISCM framework statistically. On the practical level, social factors such as committed managers and employees are influential in decreasing negative business impacts. Further research on the embeddedness of continuity practices is called for.  相似文献   

Assessing Sitting Across Contexts: Development of the Multicontext Sitting Time Questionnaire     

Geoffrey P. Whitfield  Harold W. Kohl III 《Research quarterly for exercise and sport》2013,84(3):323-328

Purpose: To describe the development and preliminary evaluation of the Multicontext Sitting Time Questionnaire (MSTQ). Method: During development of the MSTQ, contexts and domains of sitting behavior were utilized as recall cues to improve the accuracy of sitting assessment. The terms “workday” and “nonworkday” were used to disambiguate occupational and discretionary sitting. An expert panel evaluated content validity. Among 25 participants, test–retest reliability of the MSTQ items was assessed with intraclass correlation coefficients (ICCs). Convergent validity was assessed versus relative and absolute accelerometer-estimated sedentary time and activity log using Pearson (r) or Spearman (ρ) correlation coefficients where appropriate. Results: Pilot testing revealed Web-based MSTQ administration was rapid, scalable, and inexpensive. Most items in the MSTQ demonstrated acceptable reliability (ICCs>.70). Compared with accelerometer-estimated sedentary time relative to total wear time, the MSTQ exhibited a low correlation on workdays (r = .34) and a moderately high correlation on nonworkdays (r = .61). Conclusions: The systematic development of the MSTQ resulted in several improvements over previous tools and may serve as a model for purpose-driven questionnaire design. Additional validation is needed to conclusively determine the utility of the MSTQ.  相似文献   

Adaptation and validation of the teacher emotional labour strategy scale in China   总被引：1，自引：0，他引：1  

Hongbiao Yin 《教育心理学》2012,32(4):451-465

The present study reports the adaptation and validation of the Teacher Emotional Labour Strategy Scale (TELSS) as tested on samples of 633 Beijing teachers and 648 Chongqing teachers in Chinese mainland. Results show that the 13-item TELSS adapted for this study had good internal consistency on three subscales which measure three types of teacher emotional labour strategy, namely, surface acting, deep acting and expression of naturally felt emotions. Confirmatory factor analysis using different data-sets provided support for the construct validity of this TELSS. In addition, the convergent, discriminant and concurrent validity of this newly-adapted TELSS were examined in the present study.  相似文献