首页 | 本学科首页   官方微博 | 高级检索  
文章检索
  按 检索   检索词:      
出版年份:   被引次数:   他引次数: 提示:输入*表示无穷大
  收费全文   19篇
  免费   0篇
财政金融   14篇
计划管理   3篇
经济学   1篇
贸易经济   1篇
  2022年   1篇
  2019年   1篇
  2017年   1篇
  2015年   1篇
  2013年   7篇
  2011年   1篇
  2010年   1篇
  2009年   1篇
  2008年   1篇
  2007年   1篇
  2006年   1篇
  2000年   1篇
  1998年   1篇
排序方式: 共有19条查询结果,搜索用时 656 毫秒
1.
Editorial     
Technological change is altering the way educators deliver subject content. The phenomenal growth and widespread acceptance of the Internet has seen the creation of the Virtual Learning Environment (VLE) in higher education. For the ease of integration of VLEs in higher education, software companies have provided products such as WebCT and Blackboard. From a pedagogical perspective, new technologies must be evaluated in an effort to establish whether their introduction has had a beneficial impact on learning outcomes. To this end, this investigation examines the attitudes of undergraduate accounting students in relation to a number of design features and attributes of WebCT (e.g. bulletin boards, on-line assessment and chat room) as a VLE. Responses from 292 on-campus undergraduate students provided data which associates four factors with improved student motivation. This study found that student satisfaction with the use of a VLE is significantly associated with the provision of: lecture notes, bulletin board, on-line assessment and other tools (chat and video summaries). The diagrammatic representation of the variables identified in this study provides a useful reference point for those educators contemplating the implementation of a VLE.  相似文献   
2.
Abstract

Finance is a popular programme of study in UK higher education despite it being a challenging subject that requires students to understand and apply complex and abstract mathematical models and academic theories. Educational simulation is an active learning method found to be useful in enhancing students’ learning experience, but there has been limited pedagogic research attention on its use in finance education within the UK. This paper, utilising an on-line survey, provides a snapshot of the current usage of finance-related simulations across the 97 UK universities offering finance programmes. The paper also reports the findings of a case study that offers insights into the effectiveness of introducing computerised simulation into a postgraduate finance course from both a student and tutor perspective. It highlights an enhancing learning experience for students through concrete experience and reflective observation, increasing their understanding of difficult and complex finance concepts.  相似文献   
3.
Aims: The primary aim of this study was to perform a mapping of the EORTC-QLQ-C30 scores to EQ-5D-3L for the SIRFLOX study; a large dataset of patients with previously untreated liver-only or liver-dominant metastatic colorectal cancer (mCRC). A secondary aim was to compare the predictive validity of existing mappings from EORTC-QLQ-C30 to EQ-5D-3L conducted in other cancers.

Methods and materials: Questionnaires (completed within 529 patients) were used in a linear mixed regression to model EQ-5D-3L utility values (scored using the UK tariff) as a function of the five function scores, nine symptom scores, and the global score from the EORTC-QLQ-C30 questionnaire. A Tobit regression was also performed. The mean EQ-5D-3L values for the SIRFLOX trial were calculated and compared with predicted EQ-5D-3L values derived using published mapping algorithms.

Results: The linear mixed regression model provided a satisfactory mapping between the EORTC-QLQ-C30 and the EQ-5D-3L, whilst the Tobit model did not perform as well. When utilities from the SIRFLOX data were calculated with previously published mapping studies, three out of five studies performed well (< 10% mean difference).

Limitations: The main limitation of the study was the lack of meaningful observations post-progression (67 paired observations). For this reason, this study was unable to test whether the mapping holds by disease stage. Additionally, although the study adds to the literature of mappings to the EQ-5D-3L, it is not known how results would differ using the EQ-5D-5L.

Conclusion: This study is the first of its kind in liver-only or liver-dominant mCRC, and mCRC in general. The mapping constructed showed a good fit to the data and provides practitioners with an additional mapping between EORTC-QLQ-C30 to EQ-5D-3L using a large dataset (529 patients, 707 paired observations). The study also confirmed the generalizability of mappings published by Proskorovsky, Kontodimopoulos, and Longworth to liver-only or liver-dominant mCRC.  相似文献   

4.
As part of ‘New Public Management’ in the UK, changes have been made to the accounting regime. These changes typically involve the adoption of private sector accounting and budgeting approaches using accruals accounting. The process by which new ideas are spread is known as diffusion; this paper deals with the aspect of diffusion relating to the imposition of a new idea, accruals accounting, and how it is absorbed by the organisation, in this case the NHS in Wales. In particular, the paper questions whether the lack of secondary diffusion is limiting the influence of the new accounting approach. To analyse the level of diffusion we have focused on one aspect, namely, information on capital assets. The paper uses a mixture of qualitative and quantitative research methods including in-depth interviews with senior managers at two NHS Trusts and a questionnaire survey with responses from senior finance staff in all NHS Trusts in Wales. We conclude that the diffusion of accruals accounting for fixed assets has been restricted to the primary level at the top layer of management and has not penetrated below that level. There is evidence of continuing managerial indifference to the accruals accounting consequences of owning fixed assets.  相似文献   
5.
This paper reports the results of a qualitative study examining the potential for the provision of a management accounting service for smaller companies by accountants in professional practice. The study aimed to determine the management information needs of owner-managers, the type and frequency of information preferred and the capacity of professional accountants to contribute to these needs. The owner-managers of 15 smaller companies were asked to participate in semi-strucutured interviews during which their use of computers to provide management accounts, their relationship with their accountant and their financial skills were discussed. The respondents were presented with a range of management information including statutory final accounts, interim accounts, cash statements, ratios and graphical comparisons of monthly turnover figures in order to assess their financial information skills and needs. The study found that companies used computers for the preparation of management accounting information, but usually not to their full potential. The financial awareness of owner-managers varied considerably. There was a favourable response to the presentation of ratios and graphs, however, it was felt that an explanation or interpretation of financial information by their accountant would be a useful addition to improve their understanding and therefore aid their business. The study concludes that there appears to be significant potential for accountants to expand the management accounting services they provide to smaller companies, especially where information is presented as ratios or graphs and accompanied with an appropriate narrative interpretation. This would also increase the financial skills of their clients and result in an increased demand for management accounting services.  相似文献   
6.
Time series analysts have long been concerned with distinguishing stationary "generating processes" from processes for which differencing is required to induce stationarity. In practical applications, this issue is addressed almost invariably through formal hypothesis testing. In this paper, we explore some aspects of the Bayesian approach to the problem, leading to the calculation of posterior odds ratios. Interesting features arise in the simplest possible variant of the problem, where a choice has to be made between a random walk and a stationary first order autoregressive model. We discuss in detail the analysis of this case, and also indicate how our approach extends to the more general comparison of an ARIMA model with a stationary competitor.  相似文献   
7.
This article uses a survey to explore relations between teaching and research of accounting and finance academics in Australia and New Zealand (ANZ). Previous research on the relationship between research and teaching is inconclusive. Two recent studies consider research–teaching relations in the accounting discipline in South Africa and the United Kingdom (UK). This investigation extends work undertaken in the UK to ANZ. Contrary to expectations, research‐active faculty see little merit in integrating research with teaching, while more junior and teaching‐oriented faculty do. In addition, the empirical model underlying the teaching–research Gestalt is remarkably similar to both ANZ and the UK.  相似文献   
8.
There have been numerous attempts to integrate micro-computers into the teaching of accounting courses in higher education. Two of the reasons that have been suggested for using computers on accounting courses are: firstly, the educational benefits and, secondly, that students will then be equipped with the computing and spreadsheet skills that they will require in the workplace. One method of using the computer is to use it as a computational tool, allowing the student to develop models from scratch. Such an approach was developed by Marriott & Simon (1990a). However, as there is little evidence regarding the educational effectiveness of using such methods, a rigourous and structured research project was conducted using first–year accounting degree students at Cardiff Business School. This article outlines the rationale for the project and analyses the results obtained. The results indicate that while spreadsheets can be successfully integrated into an accounting course, their use had no measurable impact on test performance. However, the use of computers can still be deemed to be worthwhile as the students' computer skills are enhanced and it permits further integration in other courses where educational benefits may be more readily obtained.  相似文献   
9.
Previous research has revealed a measurable decrease in student attitude towards the use of computers when they are integrated into teaching. This fall in attitude is thought to reflect the initial diffculties encountered when attempting to use computers and learn acounting techniques at the same time. However, it is postulated that once the students' computer ability has achieved an adequate level, then attitude will recover. This paper reports the results of a continuing investigation into the attitude of second-year undergraduate accounting students towords the use of computers in their studies. The method used was to ask students to complete a questionnaire about their attitudes and self-assessed ability and to undergo a written test of their computer/spreadsheet Knowledge. These data were merged with those from earlier testing to give a two-year data set. The results indicate that the attitude of students to using computers generally continued to fall significantly. However, their ability to use computers and spreadsheets rose. In the case of spreadsheets, this rise in ability was significant. It was found that students who took, as options, additional courses which integrated computers had more positive attiudes and achieved higher scores in the computer Knowledge test than those who did not. This implies that the initial fall in attitude experienced in previous studies was not an isolated temporary phenomenon. The imporvement in ability is observed, but this did not have the expected effect.  相似文献   
10.
According to the Quality Assurance Agency [QAA (2006). Section 6: Assessment of students, Code of practice for the assurance of academic quality and standards in higher education. <http://www.qaa.ac.uk/>. Accessed 14.03.2007] “Assessment describes any processes that appraise an individual’s knowledge, understanding, abilities or skills” and is inextricably linked to a course or programme’s intended learning outcomes. Assessment also has a fundamental effect on students’ learning where it serves a variety of purposes including evaluation, feedback and motivation. Assessment also provides a performance indicator for both students and staff. Computer-aided assessment (CAA) offers an option for “sustainable assessment” and provides opportunities for creating innovative assessment practices that help engage students and increase their motivation for learning. This paper reports the findings of a qualitative study where a series of on-line summative assessments were introduced into a first-year financial accounting course. Feedback from students obtained from an evaluative survey and focus group interviews indicates that assessment played a significant role in the teaching/learning process. That is, students perceived a beneficial impact on learning, motivation, and engagement.  相似文献   
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号