充分利用网络技术全面提高会计控制质量

e7T中华财会网网络技术的发展对企业内部会计控制产生了深远的影响,文章从网络环境下内部会计控制呈现的新特点着手,分析了网络环境下内部会计控制系统所面临的风险,对存在的问题及其成因作了尝试性的探讨,提出了完善、加强内部会计控制的建议,以期达到提高网络环境下内部会计控制质量的目的。     

Exploring gaps in the online economic inclusion of persons with disabilities in Korea

ABSTRACT

This paper explores the difference in the online economic activities of people with and without disabilities in Korea. We conducted a multiple regression analysis to investigate the impact of socioeconomic characteristics, internet access, and internet skills on online economic activities. Our sample, based on a 2016 dataset that included 1554 people with disabilities and 6004 people without disabilities, was developed using quota sampling based on gender, age, and residence. We determined that individuals with disabilities were more likely to engage in online economic activities if they had higher levels of education, lived in urban areas, were employed, or had greater internet skills. Individuals without disabilities were more likely to engage in online economic activities if they were women, had higher levels of education, were employed, lived in a two-generation or more household, or had greater internet skills. For both people with and without disabilities, the level of education, employment status, and internet skills positively contribute to online economic activites. We also determined that education level, participation in economic activity, living in a two-generation or more household, and internet skills had a statistically significant influence on online economic activity for people both with and without disabilities. These results highlight the importance of education and internet training for people with disabilities, as well as social support systems that help them learn to use the internet in diverse ways through both formal and informal networks. The study also underscores the importance of information and communications technology that adequately addresses people’s needs.     

专科办学点教育技术专业课程培养方案思考——以淄博师范高等专科学校为例

分析了国内高校教育技术学专业课程体系设置的现状。从地区环境与专业发展、社会需求和学生就业等方面对淄博师范高等专科学校现代教育技术专业课程体系构建进行了分析,阐述了课程体系设置需要处理好的几个重要关系,并提出了对现有课程体系优化的参考方案。     

大学与县域幼儿园伙伴合作的实践研究——基于幼儿园发展规划的制订与实施

幼儿园发展规划的制订和实施,已经逐渐成为我国学前教育管理的重要工具。在幼儿园发展诊断与改进过程中，大学与幼儿园建立伙伴合作关系，以幼儿园发展规划为基点与主线，思考区域学前教育发展的新道路。本研究以东北师范大学与四川省蒲江县幼儿园合作为例，呈现区域幼儿园制订与实施幼儿园发展规划的行动研究过程。     

战后日本的科技研发思路及资金保障

第二次世界大战后,日本制定了具有本国特色的科技政策,并将科技政策纳入国家政策体系之中。其中,科技研发思路是制定科技政策的关键性步骤;政府对科技研发的保障性投入,也属于科技政策的重要组成部分。日本是当今世界科技和经济大国,探析并总结其战后科技研发思路及资金保障的经验教训,对后进国家制定科技发展战略无疑具有重要的借鉴和启示作用。     

Web-Based Supervisor Training: Real Relationships in Cyberspace

Little attention has been devoted in the past to the in-depth training of clinical supervisors, although they play a pivotal role in the professional development of social workers. To address this learning gap, the Smith College School for Social Work inaugurated the Advanced Clinical Supervision Certificate Program in 2005, as part of its continuing education series. This article addresses a unique feature of the training program: a 9-month “winter practicum” of online case presentations and group discussions that follows the participants' week together on the Smith campus. The author, the practicum facilitator, describes the adjustment of the group to interactions that are not face-to-face. Themes and dynamics emerge as in any other supervisory group. The author concludes that real relationships can be fostered and maintained in cyberspace, particularly when a connection among group members has already been established through prior in-person contact.     

任务分解式教学法在检测技术实训中的应用

如何提高实践教学的教学质量是高校教育中亟待解决的问题。以安全检测技术实训为例,采用任务分解式教学方法对这一问题进行了探讨,在实训过程中,通过不断增加具体任务难度、分组打擂、优秀组讲解程序等方式,将安全检测技术各个部分内容有机结合起来,从而为实践教学环节提供一些有益的思路。     

学前教育师范生TPACK现状调查及教学改革建议

在“互联网+”及多元文化知识不断融合的教育背景下，信息技术在教学中被提升到一个新的高度。为了解学前教育师范生群体对信息技术知识在教学活动中的应用程度，笔者采用自编的《学前教育师范生TPACK》量表对220名在校学前教育师范生进行调查。统计分析发现：1）学前教育师范生的总体TPACK知识掌握较好，但技术知识仍然较为薄弱；2）学前教育师范生TPACK知识存在显著的年级差异，但性别差异不显著；3）信息技术爱好和训练会造成学前教育师范生TPACK知识的差异。应采取的对策：1）注重培养学前教育师范生的信息技术知识和能力；2）大力推进第二课堂，促进TPK和TCK的发展；3）进行产学研合作，提升学前教育师范生的TPACK水平。     

《考工记》对科技档案的贡献之研究

《考工记》是两千多年前由齐国人编纂的一部手工业科技文献，也是目前中国所见年代最早的有关手工业制造及工艺技术的记述。早在1996年，在齐文化发源地山东淄博召开的“第一届中国科技典籍国际会议”上，学者们就此书的科学价值发表了多篇论文，形成了《考工记》研究的一个高潮。重温这部我国手工业制造编纂史的奠基之作，对指导科技档案工作仍有重要的现实意义。     

语义场理论对科技术语翻译的启示从——“水资源管理”一词的英汉互译谈起

科技术语在不同语言之间的翻译是一个复杂的语义匹配过程，如何在考虑相关术语使用现状的基础上将新产生的科技术语准确翻译为其它语言是科技工作者和术语研究者关注的重要问题。以语义场理论为分析框架，通过分析以"水资源管理"及其相关术语为代表的英汉互译，结果发现：不同科技术语在同一语义场所涵盖的语义范围将会随着相关研究深化带来的术语界定细化而发生相应的动态变化；新兴科技术语的翻译要充分考虑其所在语义场其它相关科技术语的翻译先例和使用现状所带来的影响，在翻译准确性和解读便利性之间做出适当的平衡。这是造成"水资源管理"及相关术语英汉互译处理极为复杂的重要原因之一，需要科技翻译者在工作实践中多加注意。