持续经营假设对审计意见的影响——源自沪深股市的实证研究

在竞争激烈的市场环境中,企业持续经营不确定性问题日渐突出,成为企业利益相关者最为关注的问题,同时也对注册会计师审计产生了重要影响.文章依据沪深两市A股上市公司2001~2004的年报资料进行分析,得出以下两点结论:修订后的持续经营准则规范了审计程序,对提高审计质量起到了一定作用;被出具持续经营不确定性审计意见的上市公司变更会计师事务所,并未导致审计质量的下降.     

克拉申二语习得理论与大学双语教学

探索更为有效的双语教学方法,是大学双语教学适应社会发展需要的必然趋势。克拉申的二语习得理论中的输入假设和情感过滤假设对大学双语教学富有启示,它可以提供大学双语教学内容的可理解性输入。语言输入必须有足够的量,同时要营造双语教学环境,其教学过程应是生动有趣的。     

二语习得课堂中的教师话语分析

分析教师话语在二语课堂上的作用，教师话语的分类，指出目前教师话语存在的问题，并结合输入假设和互动假设理论对教师话语在二语教学中特点以及要求提出一些建议。     

Culture and contact in the promotion and reduction of anti-gay prejudice: evidence from Jamaica and Britain

Jamaica has been called "the most homophobic place on Earth" ( Padgett, 2006 , p. 1), and has been involved in numerous international incidents with Britain, and other countries, concerning anti-gay prejudice. However, neither the severity of Jamaican anti-gay prejudice, nor any means of reducing this prejudice has ever been empirically investigated. Intergroup contact-social interaction with a person from another group-is one of the most successful and widely used social-psychological interventions to reduce prejudice and improve intergroup relations. In this article, we compared sexual prejudice in Jamaica to that in Britain and investigated the relationship between contact and sexual prejudice in both countries. Jamaican participants reported more negative attitudes toward gay men than did British participants, but contact was more strongly associated with reduced sexual prejudice for Jamaican participants than for British participants. Implications for reducing Jamaican sexual prejudice are discussed.     

Getting down to earth: Finding a place for nature in social work practice

Heinsch M. Getting down to earth: Finding a place for nature in social work practice According to Wilson's biophilia hypothesis, people have an innate need to associate with the natural world, and this connection can enhance their physical and psychological well‐being. This hypothesis has sparked an interest in the health benefits of human connection with non‐human nature across a wide range of disciplines backed by evidence of the role of the natural environment in enhancing human well‐being. This article summarises the literature on the health benefits of nature, arguing for the application and positive impact of a nature‐based approach in social work. It challenges practitioners to recognise and articulate the role of the physical environment in their day‐to‐day practice. Implications for social work are identified in recommendations for enhancing opportunities to include non‐human nature in future social work practice.     

一类非线性发展方程的新精确解

本文通过行波变换将改进的（2＋1）维ZK方程和（2＋1）维破裂孤子方程约化为标准椭圆方程,再由标准方程的行波解结构和参数假设法并借助计算机代数系统Mathematica求出原方程的解,从而得到了方程的多组精确孤立波解．与其他方法相比,这种方法简单有效,也可用于寻找其他非线性发展方程的精确孤立波解．     

克拉申的输入假设与斯温纳的输出假设的比较研究

Krashen语言输入假说和Swain的语言输出假说分别提出于1980s初、后期。Krashen认为,语言输入是语言习得的首要条件。Swain认为语言输出在语言习得中有显著作用。语言输入假设是建立在儿童第一语言习得研究之上。语言输出假设是建立在“沉浸式教学”践和认知理论之上。语言输入和语言输出是语言学习的两个终端行为,在语言习得中都起重要的作用。     

A statistical testing framework for evaluating the quality of measurement processes

In this paper we address the evaluation of measurement process quality. We mainly focus on the evaluation procedure, as far as it is based on the numerical outcomes for the measurement of a single physical quantity. We challenge the approach where the ‘exact’ value of the observed quantity is compared with the error interval obtained from the measurements under test and we propose a procedure where reference measurements are used as ‘gold standard’. To this purpose, we designed a specific t-test procedure, explained here. We also describe and discuss a numerical simulation experiment demonstrating the behaviour of our procedure.     

从工具到范式：假设检验争议的知识社会学反思

统计工具的建构与运用不能脱离知识生产的情境脉络,其中渗透着建构者和运用者的个人主张与其所在学科的整体价值追求。原假设显著性检验是社会科学实证研究中最为常用的假设检验方法,其流行并非因为方法论本身的精确无误,而在于它虽存有争议并因此招致严厉批评,但仍简洁有效地满足了研究者追求知识的客观性与确定性、以期将自身所在的学科塑造为一门科学分支的主观期待。因此,这一方法就从一个普通的统计工具上升为一种学科范式,起到了收敛学科的精神指向、提供模式化的解题方法、从而实现学科内部知识较快发展的功能。