Environmental Improvement: The Economic Aspects     

David Rockefeller 《The Journal of environmental education》2013,44(3):53-55

In this study, the authors examine the mission statements of 136 zoos in the United States that the American Zoo and Aquarium Association (AZA) has accredited, and report on the predominant themes of education and conservation in the statements. To explore the relation between these two themes, the authors present a literature review of the roles and purposes of zoos and discuss how the literature compares with the roles and purposes of zoos as found in the zoo mission statements. They conclude that with more than 134 million visitors a year, zoos are in a unique position to provide environmental education and conservation education to large numbers of people.  相似文献   

古汉语特殊语法现象举隅     

杨尚贵 《大同职业技术学院学报》2009,(6)

本文列举了一些古汉语中比较特殊的、一般论著很少或没有提及的语法现象,包括:特殊的宾语前置现象、用否定副词不表示否定的判断句、意义表达比较特殊的双宾语句、短语充当谓语构成的使动关系句和语义表达比较特殊的者字短语等。  相似文献   

浅谈现金流量表的分析方法与作用     

戴华 《兵团职工大学学报》2000,(1)

现金流量表是以现金为基础编制的 ,通过编制现金流量表 ,可以更方便地了解当期现金流入、流出及结余情况 ,而要真正发挥现金流量表的作用必须采用一定的分析方法 ,该文着重介绍现金流量表的结构百分比分析法及现金流量表的偿债能力分析法及作用  相似文献   

财务报告的历史演进和发展趋势     

林华 《华东师范大学学报(哲学社会科学版)》2006,38(1):94-99

现代财务报告的发展经历了100多年的演进.早期,在"资产负债表"是唯一财务报表的情况下,会计报表主要用于揭示各资产和权益项目,而不是反映它们的现行价值.随着社会经济和技术的发展,出现了第二张主要财务报表"损益表".此后,又出现了第三张财务报表--"现金流量表".这样,早期的会计分类账演进成今天的包括资产负债表、利润表和现金流量表等报表的财务报告体系.从发展趋势看,发达国家已出现"第四张表",以报告全面损益;同时,还开始采用经营报告语言扩展系统(XBBL)在互联网上披露企业财务报告.  相似文献   

Review on the Development of Human Resource Accounting in China     

XIEZongjie 《重庆大学学报(英文版)》2002,1(1):89-95

A review through the origination,development and prospect of Human resource accounting(HPA) is presented based on the study of plentiful literatures about if.HRA is defined as an accounting procedure and method to discriminate and meaure the data of human resources,aiming to provide information which is concerned with the change of human resources for the outside people to serve human resource management,It is experiencing a nearly frozen period following its hot time in 1970s after its origination in America in 1960s.The theoretic foundation of HRA is classical plutonomy dated back to 17th century,There were two preeminent persons in the higtory of HRA,One was Theodore Schultz who established his human capital theory relating education that improves the human capital value with economy;the other was Eric G.Flamholtz who enriched the concept,research methods and application of HRA,In China,the research on HRA started i 1980s beginning with introducing overseas achievements.Multiple views coexist i the academy on whether human resources should be taken as accounting assets and on where to put the HRA information in financial statements.The application of HRA is constrained by the absence of ull-blown theories and methodological systems about it as well as difficulties in evaluating human resources and the obstacle of conventional understandings,However,with the coming of intellective economy,the globalization of competition and the entry of China into WTO.The day of HRA will surely come.  相似文献   

Skills versus pedagogy? Doctoral research training in the UK Arts and Humanities     

Lia Blaj-Ward 《高等教育研究与发展》2011,30(6):697-708

The traditional ‘lone scholar’ view of an Arts and Humanities doctoral student sits uneasily with the skills-based discourse underpinning policies aimed at enhancing researcher development and employability. This paper reports on a case study of a research training programme for doctoral students in the Arts and Humanities at a UK university. It calls for the embedding of the generic skills agenda within a more clearly articulated pedagogic discourse and formulates four pedagogic principles for research training programme design. Additionally, the paper problematises the research trainer role and highlights the importance of paying attention to the students' own learning agendas and the learning value they are prepared to derive from training.  相似文献   

The limitations of retraction notices and the heroic acts of authors who correct the scholarly record: An analysis of retractions of papers published from 1975 to 2019     

Quan‐Hoang Vuong 《Learned Publishing》2020,33(2):119-130

While researchers with retracted papers – publications that are withdrawn because of significant errors or scientific misconduct – carry a permanent stain on their publishing records, understanding the causes and initiators of such retractions can shed a different light on the matter. This paper, based on a random sample of 2,046 retracted papers, which were published between 1975 and 2019, extracted from Retraction Watch and the websites of major publishers, shows that 53% of the retraction notices do not specify who initiated the retraction. Nearly 10% of the retraction notes either omit or do not contain information related to reasons for retractions. Furthermore, most of the retracted papers in our sample have no limitation section; those who do are commonly unhelpful or irrelevant. The results carry three implications for scientific transparency: retraction notices need to be more informative; limitation sections ought to be a required and even an open section of all published articles; and finally, promoting ‘heroic acts’ in science can positively change the current publishing culture.  相似文献   

国内外生物医学期刊撤稿规范分析及应对学术不端行为的防范策略     

张维  吴培红  汪勤俭  冷怀明 《编辑学报》2020,32(3):251-256

本文分别从期刊撤稿规范和流程、对作者惩戒措施、研究报告透明度政策等方面深入揭示了国内外生物医学期刊伦理建设现状,并提出国内期刊抵制学术不端行为的防范措施。1)完善撤稿规范和流程,是防范学术不端行为的重要制度保证。2)制订惩戒措施,构建防范学术不端行为的防线。3)增加研究报告透明度,将“把控内容真实性”作为防范学术不端行为的根本:①提高数据、代码、材料透明度,增加对研究结果的信任;②制订图像完整性标准,避免不当操纵;③遵循临床试验报告指南,促进试验结果的完整和透明;④施行临床试验注册相关规范,提高社会公信度;⑤规范利益冲突披露形式,提高研究报告透明度。  相似文献   

新加坡双语教育政策的形成与发展     

佟毅 《新疆职业大学学报》2010,18(3):62-65

双语教育是新加坡国民教育的一大特色,双语教育政策的实施,加强了新加坡各民族间的团结与融合,促进了经济和社会的持续、快速、健康、稳定的发展。本文拟从新加坡的国情入手,分析在其独特的种族、历史等社会背景下,新加坡双语教育政策的形成与发展。  相似文献   

论小学综合实践活动教学目标的科学合理表述     

熊小燕 《南京晓庄学院学报》2010,(2):110-113

教学目标是教学的起点与归宿,新一轮基础教育课程改革拓展和深化了教学目标的内涵。小学综合实践活动课程是小学的一门新课程,如何科学合理表述它的教学目标对一线教师来说是一个现实问题。该文从认识教学目标表述误区、教学目标四种价值取向入手,尝试提出新手教师小学综合实践活动“三维列点式”表述法,并探讨其注意要点。  相似文献