Electronic Records Research Issues     

David Bearman 《Archives and Museum Informatics》1997,11(3-4):205-211

This paper is an overview of the issues and concerns in the last decade of electronic records research. It highlights some achievement and identifies areas in which there remains a need for work, but mostly it examines the changing perception of what constituted the important questions in a field which was evolving quickly.  相似文献   

企业会计报表造假的手段及原因分析     

索俊颖  杨长生  彭金洲 《郧阳师范高等专科学校学报》2003,23(6):100-101

从企业会计报表造假的动机入手，披露了企业会计信息造假的手段．从造假的根源因素分析了解决企业会计信息造假的对策。  相似文献   

Working towards Inclusive Education: Social Contexts     

Alan Dyson 《欧洲特需教育杂志》2013,28(1):125-128

ABSTRACT

Special education in England has developed over a large number of years, during which changes in philosophy and practice have been charted in Acts of Parliament. Current thinking was given focus by the recommendations of the 1978 Warnock Report, many of which have been implemented. The most recent legislation relates to the establishment of Statements of Special Educational Needs (SEN), the introduction of a Code of Practice, recognition of the role of parents and of the need for multi‐professional cooperation, the integration of children with SEN into mainstream classrooms and the right of access of all children to a broad and balanced curriculum, as articulated in the National Curriculum.  相似文献   

LATCH     

《Medical reference services quarterly》2013,32(2):17-30

The article explores the process of initiating a LATCH program in a health sciences librarv. Discussed are: factors to consider before introducing a program, developing a proposal and orienting the hospital staff to the service. Risk management concerns surrounding LATCH service are examined. A commentary on the use of LATCH in litigation is presented.  相似文献   

有关合并财务报表准则的若干思考     

吴燕 《湖州职业技术学院学报》2012,10(3):25-28

新准则（合并财务报表）比原制度更规范、完整、准确，但因实际业务的复杂和多样性，准则没有就间接控制如何计算比例的方法做出明确的规定，笔者认为对复杂的股权结构，在确定是否并入合并范围及投资核算方法时，用加法原则；在编制合并报表，按照权益法调整时用乘法原则。  相似文献   

企业资产负债表的编制及审核探究     

赵连灯 《技术与创新管理》2014,35(5):473-475

为了提高编制资产负债表的正确性,规避审计风险,为相关利害关系人提供真实可靠的会计报表信息。针对企业资产负债表出现的错弊,通过剖析、归纳和整理,指出编制资产负债表应掌握的要点和常用的审核方法。通过分析研究,企业编制正确的资产负债表,可以提升审核效用,进而做到查错防弊,并为提高资产负债表的会计信息质量奠定基础。  相似文献   

签字声明:一个鲜为人知的美国总统单边政策工具     

刘永涛 《教学与研究》2009,(7)

"签字声明"恐怕是近年来美国总统广泛使用甚至滥用、但又鲜为人知的重要单边政策工具之一.本文从美国国会和总统之间权力关系的角度,对美国总统签字声明的基本含义及作用给予必要的理解,大体考察了美国总统乔治·W·布什在对外政策领域对签字声明的使用,以及这一政策工具在美国国内所引起的激烈争议.本文最后揭示签字声明背后所反映的当代美国总统和行政部门权力膨胀的实质.  相似文献   

‘But that wasn't enough’: exploring affective assemblages within a professional relationship     

Linda Henderson 《Discourse: Studies in the Cultural Politics of Education》2017,38(4):459-472

This paper engages with the early childhood–school relationship. The relationship has a long-standing history of being defined by a series of divisions and separations. Research has identified the divisions and separations to be largely determined by differences around concepts of learning and pedagogy. Discursive analyses of these differences often result in a series of impasses. The aim of this paper is to move beyond these discursively determined impasses. I draw on data from a small pilot study where a group of early childhood teachers come together to talk about their use of Transition Statements. I bring to the analysis of the data the concept of affective assemblages. This allows me to look beyond that which has been discursively produced in order to ask new questions, and to offer new ways of being in relationship.  相似文献   

科学文献数据库中撤销论文分布规律研究--以Web of Science数据库为例   总被引：1，自引：0，他引：1  

范少萍  张志强 《情报学报》2014,(4)

随着撤销论文数量地不断增加,科学文献数据库对撤销论文标注地日益规范以及学术界对撤销论文现象地逐步重视,相关研究越来越多。本文以Web of Science数据库中撤销论文数据为研究对象,从年份、学科、国家、期刊、机构及作者等6个方面对撤销论文的分布规律及特点进行分析总结。以期在揭示国际科学文献数据库中撤销论文分布特点的同时,提高我国科研管理部门、文献数据库商、期刊编辑和科研人员等对撤销论文及其不良影响的关注,进一步规范对撤销论文的标注。促进学术期刊出版机构及科研管理部门建立健全相应的管理机制,制定行之有效的管理措施,遏制我国学术不端行为的发生。  相似文献   

国外撤销论文研究综述   总被引：1，自引：0，他引：1  

范少萍  张志强 《编辑学报》2014,26(5):496-502

以国外撤销论文的相关研究为基础,从定性与定量研究、医学与非医学数据库研究、撤销原因、撤销论文的引用情况等几个方面对前人研究成果进行梳理总结,概述撤销论文的研究现状,以期对我国科研管理、期刊管理、科研评价以及遏制学术不端行为等方面政策的制订提供参考。  相似文献