浅谈外语教学中的跨文化交际

“跨文化交际”指的是不同文化背景的个人之间的交际。作为语言教师，只有关注跨文化交际，才能有效地进行外语教学，更好地培养出实用型外语人才。本文探讨了跨文化交际研究的基本目的、研究内容，以及跨文化交际对外语教学的影响。     

论财务会计与管理会计的融合

随着知识经济与现代企业管理理论的不断发展,财务会计与管理会计出现了融合的趋向。企业管理的变革、会计理论的不断发展以及面临的共同课题等是财务会计与管理会计融合的重要原因;而统一于企业管理的本质、最终目标的一致性与反映分析对象的一致性为二者的融合奠定了基础。     

学风建设的影响因素及其对策

大学生成长过程中的自身特点以及网络、扩招、就业形势等都会影响学风建设。应从加强思想教育、严格管理、深化教学改革和增强创新意识等方面进一步促进学风建设。     

展望2005年重庆经济发展

2004年重庆市经济发展取得了显著成效,但在当前的经济运行中还存在若干突出矛盾与问题,应根据经济发展环境,科学地设定2005年重庆市经济发展宏观调控主要指标的调控目标区间,并根据实际情况采取有效措施,确保目标的实现.     

论宪政维度的刑法解释目标观

宪政是指以宪法、民主为前提,以法治等手段控制国家权力为核心,以保障人权为目的的政治形态或政治过程。支撑宪政的基本理念包括民主、法治和人权。刑法解释目标观中的主观解释论、客观解释论和折衷主义的解释论都与宪政的基本理念不完全吻合。中国应采取主客观相结合的刑法解释目标观,因为它吸收了哲学解释学中"前见"、"视域融合"等合理因素,符合刑法解释的实际情况,有利于发扬司法民主,并且符合宪政的法治、人权保障理念。     

Bayesian model selection using encompassing priors

This paper deals with Bayesian selection of models that can be specified using inequality constraints among the model parameters. The concept of encompassing priors is introduced, that is, a prior distribution for an unconstrained model from which the prior distributions of the constrained models can be derived. It is shown that the Bayes factor for the encompassing and a constrained model has a very nice interpretation: it is the ratio of the proportion of the prior and posterior distribution of the encompassing model in agreement with the constrained model. It is also shown that, for a specific class of models, selection based on encompassing priors will render a virtually objective selection procedure. The paper concludes with three illustrative examples: an analysis of variance with ordered means; a contingency table analysis with ordered odds-ratios; and a multilevel model with ordered slopes.     

Measurement of patient-reported outcomes. 2: Are current measures failing us?

Abstract

All instruments designed to measure latent (unobservable) variables, such as patient-reported outcomes (PROs), have three major requirements; a coherent construct theory, a specification equation, and the application of an appropriate response model. The theory guides the selection of content for the questionnaire and the specification equation links the construct theory to scores produced with the instrument. For the specification equation to perform this role, the patient-reported outcome measure (PROM) must employ a response model that generates values for its individual items. The most commonly applied response model in PROM development is the Rasch model. To date this level of measurement sophistication has not been achieved in PRO measurement. Consequently, it is not possible to establish a PROM’s true construct validity. However, the development of the Lexile Framework for Reading has demonstrated that such objective measurement is possible for latent variables. This article argues that higher quality PROM development is needed if meaningful and valid PRO measurement is to be achieved. It describes the current state of PROM development, shows that published reviews of PROMs adopt inappropriate criteria for judging their quality, and illustrates how the use of traditional PROMs can lead to incorrect (and possibly dangerous) conclusions being drawn about the efficacy of interventions.     

水资源可持续利用的目标与对策分析

水资源是“资源的资源”，其可持续利用已成为21世纪各国关注的焦点。本文通过水资源可持续利用目标体系的构建，对各目标进行了均衡分析，并在此基础上，提出了建议，以期使我国尽快实现在社会、经济和环境目标均衡发展基础上的水资源可持续利用。     

论企业理财新目标——剩余索取权价值最大化

企业财务管理目标随着理财环境的变化不断演进。本文对已有的财务管理目标,包括传统的财务管理目标和现代企业财务目标进行述评,提出企业财务管理目标的新观点——企业剩余索取权价值最大化,并探索性地将产权理论中的剩余索取权理论与财务目标理论相结合,分析了剩余索取权价值最大化目标理论的特点和剩余索取权价值的计量思路。     

会计本科教育目标多元化研究

本文通过分析目前中国经济发展与高等教育的现状，提出会计本科教育目标多元化的观点。并追一步研究实现会计本科教育目标多元化的会计本科教育模式。