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41.
新旧基本会计准则在会计要素方面的主要变化 总被引:1,自引:0,他引:1
刘天雄 《南华大学学报(社会科学版)》2006,7(1):37-38,41
会计准则是整个会计工作的规范,是人们合理地处理会计信息系统中各种经济业务的准绳。基本会计准则是制订具体会计准则的依据,在会计准则体系中起统率作用。文章首先阐述了财政部2006年2月15日新修订的基本会计准则的意义,接着分析了新旧基本会计准则在资产、负债、所有者权益、收入、费用和利润等会计要素方面的主要变化。 相似文献
42.
根据专业特点搞好高师物理化学教学 总被引:2,自引:0,他引:2
从高师培养目标出发,论述物理化学教学如何从提高教师业务水平、提高学生的素质、提高对中学化学竞赛的指导水平等方面改革教学方法,突出高师的专业特点。 相似文献
43.
This article presents a framework for economic consequence analysis of terrorism countermeasures. It specifies major categories of direct and indirect costs, benefits, spillover effects, and transfer payments that must be estimated in a comprehensive assessment. It develops a spreadsheet tool for data collection, storage, and refinement, as well as estimation of the various components of the necessary economic accounts. It also illustrates the usefulness of the framework in the first assessment of the tradeoffs between enhanced security and changes in commercial activity in an urban area, with explicit attention to the role of spillover effects. The article also contributes a practical user interface to the model for emergency managers. 相似文献
44.
《Journal of Statistical Computation and Simulation》2012,82(5):671-679
This paper provides a saddlepoint approximation to the distribution of the sample version of Kendall's τ, which is a measure of association between two samples. The saddlepoint approximation is compared with the Edgeworth and the normal approximations, and with the bootstrap resampling distribution. A numerical study shows that with small sample sizes the saddlepoint approximation outperforms both the normal and the Edgeworth approximations. This paper gives also an analytical comparison between approximated and exact cumulants of the sample Kendall's τ when the two samples are independent. 相似文献
45.
Michael A. Peters 《Culture and Organization》2014,20(2):135-151
This article uses Peter Drucker's work vector-like, to carry the thesis of cognitive capitalism into the management field. Drucker's prophetic insights into the knowledge society are juxtaposed with recent, Italian autonomist Marxist-inspired analyses of capitalism's cognitive phase. If the capacity to create knowledge – or what autonomists call the ‘general intellect’ – is becoming the key productive force, arguably there is a need for a full-blown social form of knowledge management. Our reading of Drucker thus retrieves the one worthwhile thing from the rubble of normative knowledge management. It is the idea of society-level knowledge management premised on a universal and unconditional guaranteed basic income (GBI; or social wage). Basic income represents not just a social investment in knowledge, which Drucker himself called for, but also compensation for biolabour's augmented social productivity. With Drucker as the steppingstone, we conclude, the autonomist tradition merits greater attention from critical management and organisational scholars interested in factoring class and gender back into the knowledge management equation. 相似文献
46.
立法语言是准确表达立法意图、立法目的和体现立法政策的一种专门载体,比一般的语言文字严谨、规范、简洁、通俗、明确。法律文本大到行文成篇,小至遣词用字,都应当予以足够的重视,要求既符合作为法律行业特殊语体的习惯和规则,也要符合国家通用语言文字(普通话)的语法、语义要求。根据我国立法文本的用字和用词、立法语言的口语以及立法语言的外来词等方面的统计、分析和研究,我们发现立法语言具有通用语言文字和特殊行业语言的双重特点,自然也要接受、符合通用语言文字和法律行业语言的双重规范。 相似文献
47.
黄莉 《广州市财贸管理干部学院学报》2014,(4):79-82
CDIO工程教育是从"培养什么人"和"怎样培养人"这两个根本问题出发来探索工程教育问题,而大学通识选修课程作为高校本科人才培养课程体系的重要组成部分,以其开设的课程内容丰富,时间相对集中灵活而深受学生的欢迎。在基于CDIO的计算机图形图像类通识课程的建设与实践研究中,依据CDIO的原理,以设计实验项目实例为教学主线,来贯彻和实现CDIO的让学生"在做中学和在学中做"的教学理念及培养方法。 相似文献
48.
赵华丽 《淮海工学院学报(社会科学版)》2012,10(5):111-112
从健美操运动发展的实际需要出发,针对目前高等师范院校体育教育专业传统健美操普修课教学所存在的问题,提出了根据社会需求的多样化走多元化发展道路的改革思路,并从课程的多元化发展设计的角度,分别就课程目标的多元化、教学途径多边化、授课类型多样化、教学内容多样化、教学评价综合化等进行了阐述。 相似文献
49.
Logarithmic general error distribution, an extension of the log-normal distribution, is proposed. Some interesting properties of the log GED are derived. These properties are applied to establish the asymptotic behavior of the ratio of probability densities and the ratio of the tails of the logarithmic general error and log-normal distributions, and to derive the asymptotic distribution of the partial maximum of an independent and identically distributed sequence obeying the log GED. 相似文献
50.
Shwetank Lall Seema Jaggi Cini Varghese Arpan Bhowmik 《Journal of Statistical Computation and Simulation》2018,88(6):1191-1199
In this paper, locally D-optimal saturated designs for a logistic model with one and two continuous input variables have been constructed by modifying the famous Fedorov exchange algorithm. A saturated design not only ensures the minimum number of runs in the design but also simplifies the row exchange computation. The basic idea is to exchange a design point with a point from the design space. The algorithm performs the best row exchange between design points and points form a candidate set representing the design space. Naturally, the resultant designs depend on the candidate set. For gain in precision, intuitively a candidate set with a larger number of points and the low discrepancy is desirable, but it increases the computational cost. Apart from the modification in row exchange computation, we propose implementing the algorithm in two stages. Initially, construct a design with a candidate set of affordable size and then later generate a new candidate set around the points of design searched in the former stage. In order to validate the optimality of constructed designs, we have used the general equivalence theorem. Algorithms for the construction of optimal designs have been implemented by developing suitable codes in R. 相似文献