对离婚损害赔偿制度的几点思考

界定了离婚损害赔偿的含义和功能,指出了离婚损害赔偿制度的法律意义、立法理由,就离婚损害赔偿的构成要件、关系主体、赔偿范围提出了自己的观点。     

采用“两段四评两查“模式培养创新精神和实践能力

本文对"机械原理课程设计"和"机械零件课程设计"进行改革与实践,课程设计不仅是对所学理论知识进行单一的应用训练,还应注重培养学生创新精神和实践能力.     

Contingencies influencing the management accounting practices of Estonian manufacturing companies

Having regained independence in 1991, Estonia has undergone fundamental political and structural changes over the last decade, which have also affected the operation of its companies. This paper examines the management accounting practices of Estonian manufacturing companies, exploring the main impacts on them within a contingency theory framework. The methodology comprises an analysis of 62 responses to a postal questionnaire survey carried out among the largest Estonian manufacturing companies. It is comparatively infrequently that Estonian manufacturing companies have made improvements in their cost accounting methods, although the majority of respondents appear to acknowledge the importance of these practices in finding and lowering real product costs and modernizing the cost accounting systems. The effectiveness of an accounting systems’ design depends on its ability to adapt to changes both in external circumstances and internal factors. We have found some evidence that changes in cost and management accounting practices are associated with shifts in the business and accounting environment as external contingencies, and with those in technology and organizational aspects as internal contingencies. This research aims on the one hand to confirm earlier findings related to the ‘contingent factors’ that influence management accounting and on the other, to identify possible new factors, such as, for example, the legal accounting environment and shortage of properly qualified accountants.     

Litigation, School Finance Reform, and Aggregate Educational Spending

In the past two decades, litigation in many U.S. stateshas triggered educational reform movements designed to reducethe inequalities in educational expenditures across school districts.This paper uses a panel data set across all the states from 1970–1990to examine the role of litigation and educational finance reformin determining the level of education funding in a flexible,dynamic setting. An important finding of our work is that litigationand reform have differential effects across the states, in somecases leading to increases while in other cases decreases inpredicted spending.     

The Influences of Teacher Knowledge and Authentic Formative Assessment on Student Learning in Technology Education

Students involved in holistic technological practice need to develop an understanding of technological practice outside the classroom and to participate in tasks set as close as practicable to actual technological practice. This paper investigates the context of assessment and its relationship to achievement and the importance of teacher knowledge to student technological practice. I argue that ‘out of context’ assessment tasks do not give an accurate indication of achievement levels of the children assessed. Introduced is the Model of Student Technological Practice, which identifies four constraints that influence student technological practice. A significant factor is teacher knowledge, as it impacts greatly on the quality of feedback given to students by their teachers. Timely teacher intervention and formative assessment feedback will alter student technological practice and should improve the students’ likelihood of developing successful outcomes.     

Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research

This paper demonstrates the role of a community of practice in academic endeavour, focusing on the influence of place and the role of thought leaders in guiding academic development. This is illustrated with reference to the influence of Emeritus Professor Michael Gaffikin in establishing a critical accounting community of practice at the University of Wollongong (UOW) through his PhD supervisions. Social network analysis (SNA) is used to visualize the 43 PhD supervisions undertaken by Gaffikin during his career, and subsequent PhD supervisions of his students, and students of those students. SNA illustrates the structure of relationships, and the paths through which scholars learnt from one another, which we combine with qualitative analysis of recollections, acknowledgments, and doctoral theses. We demonstrate the role of Gaffikin, as the intellectual thought leader, and UOW, as the intellectual place, in the development of the critical accounting community of practice. The development of critical accounting scholarship was a function of Gaffikin's intellectual and professional leadership, which he executed through PhD supervision, the annual Doctoral Consortium, and his direction at UOW. This paper highlights the importance of local communities for the development of research agendas, and the influence of PhD supervisors on the professional development of students.     

The rise of defensive engineering: how personal liability considerations impact decision-making

Abstract

Based on a survey of Australian engineers (n = 275) this paper examines the impact of personal liability considerations on engineering decision-making. Almost all respondents who make high-stakes decisions saw questions of liability as having both positive (90%) and negative (87%) impacts. Our analysis shows that awareness of personal liability acts to focus the attention of many engineers on the moral dimension of their work. However, it also encourages more expensive decision-making, inhibition of innovation and professional paralysis. We argue that while personal legal liability is a legitimate way to focus engineers’ attention on the potential impact of their work, a problem arises when decision-makers are held responsible for disasters over which they had little control. The focus then shifts to ‘defensive engineering’ practices that are aimed at limiting individual liability rather than disaster prevention. Legal processes that are seen to unfairly allocate blame do not encourage practices that support future disaster prevention.     

基于高职电类专业的职业能力培养体系研究

本文以高职电类专业为例,就高职职业能力体系的建立进行了研究,并分析了实践体系的重要性,提出了一些看法。     

浅谈计算机专业学生企业顶岗实习期间的评价体系建立

本文通过对计算机应用技术专业学生在企业顶岗实习期间进行调查研究,总结出学生在企业顶岗实习中的管理评价体系,用以充分调动学生的积极性和主动性,更好地进行顶岗实习和实现校企合作。     

在实训教学中推行“5S”管理

起源于日本的"5s"管理,是指在对生产现场的生产要素,如:人员、机器、材料和方法等进行的有效管理,这是日本企业独特的一种管理办法。由于应用此方法能够有效推动企业的良好发展,因此,现在已广泛应用于我国的各类型企业中,但是以职业技能教育为主的高职学院各类实训中心却少有应用,本文将介绍"5S"管理的作用及如何应用于实训中心教学管理中。