Developing critical thinking: An examination of contemporary practices in accounting

Employers and professional bodies call for higher education accounting courses to emphasise the importance of critical thinking skills. This study provides an in-depth assessment of how critical thinking is currently taught and assessed across an entire accounting degree. Our study contributes to our understanding of how teaching and assessment can support students in developing their critical thinking. Using a case study approach, we identify resource restraints and disruptions to traditional forms of engagement as key challenges to developing critical thinking skills in accounting education. We conclude with suggestions for teaching practice, such as formative scaffolds and teacher-led discussions.     

高压输电塔覆冰承载能力分析及塔型优化

采用湖南郴州王仙岭地区的一座500KV线路ZB1酒杯型直线塔的工程实际数据,采用空间桁架理论,在ANSYS中建立有限元模型,并验算输电塔塔架在其自重、覆冰荷载,风荷载和导线张力的共同作用下塔架的承载能力。在不同的工况下得出输电塔塔架中相对薄弱的位置,薄弱位置在塔颈和塔身处,并对其进行优化设计。对比优化前后的输电塔塔架,承载能力得到很大提高。     

The electric vehicle revolution: Critical material supply chains,trade and development

The emergence of a mass market for electric vehicles (EVs) offers development opportunities for countries that have abundant resources of cobalt, nickel, lithium, copper, aluminium and manganese. Not surprisingly, developing countries have proposed ambitious plans to expand production of these raw materials. However, an observation from the resource curse literature is that strong institutions are required if they are to mitigate the risk of poorly directed, often excessively procyclical, investment, not least because of the complexity, opacity and price volatility of many raw materials utilised by global EV value chains. This paper examines the outlook for EV demand and associated raw material usage paying attention to the drivers and sensitivities required to assess and track future market transformations. These end use shifts are then placed in the context of the broader supply chain adjustments and trends shaping the demand. For resource exporters, adapting to structural change will require fiscal, regulatory, environmental and institution reforms designed to capture shifting patterns of resource wealth in a way which takes appropriate account of comparative advantages in specific value chains and mitigates adverse environmental and social consequences from their extraction and processing.     

综合安全系数法在隧道安全性评价中的应用

在运用综合安全系数法计算通常处于偏心受压状态的隧道结构时,需对每一个内力组合先通过试算确定结构的偏心受压状态,再计算结构的安全系数,计算过程繁琐,工作量大。为了使综合安全系数法的使用更简便,结合钢筋混凝土结构偏心受压构件计算方法及规范要求,推导出偏心受压受力状态下,安全系数为2.0时的M-N临界方程。以辽宁省两条隧道为例,对其进行安全性检验。将获得的结构内力与临界方程绘制于M N坐标系下,通过将内力与临界方程曲线进行比对,判断出了衬砌结构的安全情况。该方法可以快速、直观、有效地定性判断隧道的安全性,推导结果可在类似工程中应用。