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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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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   
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Theory-of-mind (ToM) abilities were studied in 176 deaf children aged 3 years 11 months to 8 years 3 months who use either American Sign Language (ASL) or oral English, with hearing parents or deaf parents. A battery of tasks tapping understanding of false belief and knowledge state and language skills, ASL or English, was given to each child. There was a significant delay on ToM tasks in deaf children of hearing parents, who typically demonstrate language delays, regardless of whether they used spoken English or ASL. In contrast, deaf children from deaf families performed identically to same-aged hearing controls (N=42). Both vocabulary and understanding syntactic complements were significant independent predictors of success on verbal and low-verbal ToM tasks.  相似文献   
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The Linguistic European Policy stresses the importance of linguistic diversity and encourages students to learn several languages, believing that the more languages we know, the better we can understand each other and preserve our languages. To preserve diversity and to value all the languages (either included in the curriculum or not) is a first step to develop a plurilingual and intercultural competence in the classroom as a means of overcoming frontiers between languages and between people. A second step is to work with teachers and to value what they know by helping them to find new and innovative answers to meet these professional challenges. Thus, this paper describes the work within a project for professional development of a group of in‐service language teachers. The teacher education programme suggests a portfolio‐oriented language learning and teaching approach that promotes plurilingualism. We will analyse the teachers' starting point and their willingness to work within an innovative and challenging approach. The analysed data include a questionnaire prior to the starting of the programme and three written reflections at the end of the programme concerning professional development, new concepts, teaching approach and working habits. The conclusions indicate that the teachers were not familiar with either the concept of plurilingualism or the portfolio‐oriented language learning and teaching approach. Nevertheless, they clearly show their willingness to try a new approach in their teaching practice.

La politique linguistique européenne défend l'importance de la diversité linguistique et encourage l'apprentissage de diverses langues, en croyant que la maîtrise de plusieurs langues augmente la capacité de comprendre les autres et de préserver nos propres langues. Préserver et valoriser toutes les langues (présentes, ou pas, dans le curriculum scolaire) est le début du développement de la compétence plurilingue et interculturelle. Ceci constitue un moyen de dépasser les barrières entre des langues et des peuples différents. Un deuxième pas est le travail avec les enseignants, en valorisant leurs connaissances et en les aidant à découvrir de nouvelles réponses, capables de faire face aux défis de la gestion de la diversité. Cet article décrit le travail mené au sein d'un programme de formation continue destiné à un groupe d'enseignants de langues. Ce programme de formation se construit autour d'une approche plurilingue où le portfolio est le concept‐clé. Le texte présente l'analyse du point de départ des enseignants, en explicitant leurs prédispositions à travailler d'une autre façon. Les données analysées incluent les réponses à un questionnaire antérieur au programme de formation et trois réflexions écrites à la fin de ce même programme à propos du développement professionnel (nouveaux concepts, nouvelle approche, nouvelles habitudes). Les résultats montrent que les enseignants n'étaient familiarisés ni avec le concept de plurilinguisme ni avec l'utilisation du portfolio. Toutefois, les enseignants révèlent le désir d'essayer une nouvelle approche dans leurs pratiques d'enseignement.

La política lingüística europea defiende la importancia de la diversidad lingüística y alienta a aprender varios idiomas, en la convicción de que cuantos más idiomas sabemos, mejor podemos entendernos y preservar nuestros idiomas. Preservar y valorar todas las lenguas (estén o no presentes en el currículum) es un primer paso para desarrollar una capacidad plurilingüe e intercultural en clase, que se convierte en un medio de superar las barreras entre idiomas y entre pueblos. Un segundo paso es trabajar con profesores, valorando lo que saben y ayudándolos a descubrir nuevas e innovadoras respuestas para su desarrollo profesional en momentos de cambios. Este escrito describe el trabajo llevado a cabo en el marco de un proyecto para el desarrollo profesional de un grupo de profesores en un instituto, a partir de un programa de formación sobre enseñanza y aprendizaje de idiomas basado en el porfolio. Analizaremos el punto de partida de su camino y la predisposición para trabajar un abordaje innovador y desafiante del currículum. Los datos analizados incluyen las respuestas a un cuestionario anterior al programa de formación y tres reflexiones escritas en el término de ese programa, sobre desarrollo profesional, nuevos conceptos y hábitos de trabajo. Las conclusiones indican que los profesores no estaban familiarizados ni con el concepto de plurilingüismo ni con la enseñanza y aprentisage de idiomas basado en el porfolio. Sin embargo, evidencian predisposición para intentar nuevos abordajes en sus practicas profesionales.

Die Europäische Sprachenpolitik legt grossen Wert auf die linguistische Vielfalt. Eine der Prioritäten ist demnach, Schüler zum Erlernen mehrerer Fremdsprachen zu motivieren. Diese Idee basiert auf der Grundlage, dass das Erlernen mehrerer Sprachen nicht nur eine bessere Verständigung zwischen Kulturen ermöglicht, sondern auch die eigene Sprache und Kultur erhält. Die linguistische Vielfalt zu erhalten und grossen Wert auf alle Sprachen zu legen (im Lehrplan beinhaltet oder nicht) stellt einen ersten Schritt dar, eine mehrsprachige und interkulturelle Kompetenz im Klassenzimmer zu entwickeln, zur Überwindung von Grenzen zwischen Sprachen und Leuten. Ein zweiter Schritt ist die Arbeit mit Lehrern, in der deren Vorkenntnisse wichtig genommen werden und ihnen damit geholfen werden soll, neue Antworten für die entsprechenden beruflichen Herausforderungen auszuarbeiten. In diesem Vortrag soll die Zusammenarbeit mit einer Lehrergruppe im Rahmen einer beruflichen Weiterbildung beschrieben werden. Das Lehrerausbildungsprogramm schlägt ein portfolio‐orientiertes Sprachlernen und Unterrichten vor, das Sprachenvielfalt fördert. Es soll analysiert werden, aus welchen Ausgangspunkten die Lehrer kommen und welche Bereitschaft sie zu einer innovativen Unterrichtspraxis zeigen. Die analysierten Daten, ein Fragebogen vor Programmbeginn und drei schriftliche Reflexionen am Ende des Programms, beziehen sich auf professionelle Entwicklung neuer Konzepte, Unterrichtspraxis und Arbeitsmitte. Die Schluβfolgerungen zeigen, dass die Lehrer weder mit dem Konzept der Mehrsprachigkeit noch mit dem portfolio‐orientierten Sprachlernen und Unterrichten vertraut waren. Andererseits deuten sie auf eine Bereitwilligkeit von Seiten der Lehrer, eine neue Herangehensweise ihre Unterrichtspraxis zu erproben.  相似文献   

48.
Peer and near-peer teaching programs are common in medical undergraduate courses. However, there are no studies that have investigated the effectiveness of a near-peer teaching program on the academic performance of undergraduate students pursuing sport and exercise science coursework. This study was conducted to analyze the effectiveness of such a program for students who participated in a course on the functional anatomy of the locomotor apparatus. A total of 39 student participants were divided into two groups: students in one group voluntarily attended at least one session of a near-peer teaching program, and students in the other group attended no sessions. The final grade (range 0–100%) was recorded and used as an indicator of academic performance. The final grade of students who attended the near-peer teaching program (69.5 ± 16.0%) was 38.7% higher (P = 0.002, d = 1.06) than those who did not (50.1 ± 20.4%). When the academic performance of the same students was evaluated in another course (exercise physiology) that did not offer a near-peer teaching program, there were no significant differences between the groups (students who attended or did not attend the near-peer teaching program). A significant positive association was found between near-peer teaching program frequency and the number of students approved and not approved in the course (P = 0.041). A significant difference (P = 0.001) was found in the attendance at regular classes between the group who participated in the near-peer teaching program (median: 62 hours; IQR [interquartile ranges]: 4.0 hours) and those who did not (median: 58 hours; IQR: 4.0 hours). Gender was not a moderating factor on academic performance or near-peer teaching program attendance. These results highlight the effectiveness of a near-peer teaching program on the academic performance of students from a sport and exercise science degree program while enrolled in an anatomy course. Anat Sci Educ. © 2018 American Association of Anatomists.  相似文献   
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