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为了在学校篮球竞赛中引入积分循环赛,文章针对棋类积分编排存在的三个方面问题,通过采用每轮比赛排名作为配对排序的条件,并对棋类积分编排方法进行了一定的简化移植,经过多次试验性编排,运用电子表格技术设计出了一整套篮球积分编排方法。这种方法可实际运用于篮球积分循环赛的手工编排,并能为实现计算机篮球积分编排提供理论依据。 相似文献
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William J. Corney 《International Journal of Hospitality Management》1984,3(4):153-157
The policy of overbooking is a rational strategy for minimizing costs in a situation where reserved service is not always honored. Finding the proper level of overbooking is simplified through the use of computer spreadsheet software. Data requirements include the specification of short costs, long costs, and no-show probabilities. Construction of the spreadsheet involves a straightforward entering of expected cost relationships for each overbooking alternative. Once established, the spreadsheet can rapidly calculate and find the optimal overbooking strategy. The spreadsheet is also useful for making rapid recalculations under changing conditions. 相似文献
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Donald D. Conant 《Journal of Education for Business》2018,93(6):285-291
The author’s goals in this exercise were to use an Excel project to teach students about the effects of changing states of nature on critical path emergence as well as compare the impact of the PERT beta and triangular distributions on project completion times. Previous research into the PERT (program evaluation and review technique) beta distribution indicated a tendency for this distribution to overstate the impact of the dominant critical path on project completion times. The author used a Monte Carlo simulation and a new Excel function to explore the effects of random variation on critical path emergence. He used both the triangular distribution and the PERT beta distribution to calculate project completion times. The author found that three of the possible five paths became critical in both the PERT beta and triangular distributions. However, the triangular distribution moderated the PERT beta distribution’s tendency toward the dominate critical path. 相似文献
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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
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Features available with electronic spreadsheets enable accounting educators to create interactive spreadsheets that provide students with immediate feedback regarding the accuracy of their solutions. Providing immediate feedback using an answer-until-correct approach can help students acquire and retain knowledge. In this approach students open an incomplete spreadsheet and create formulas to complete the accounting problem. Correct solutions are denoted by a change in font color. Security features prevent students from locating the correct answers stored in an adjacent area. Problems illustrated in this paper relate to principles of financial accounting. However, interactive spreadsheets can also be used in other accounting courses such as managerial, cost, and intermediate accounting. 相似文献
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This article describes an experiential exercise that uses a brief simulation model intended to introduce undergraduate international finance students to the complexities in corporate investments in foreign countries. Use of the model requires one or preferably two class periods. Student learning goals include: (a) understanding how different patterns of deviations from purchasing power parity can alter an international capital investment's profitability in dollars, (b) evaluating the tradeoffs of different financing options under violations of interest rate parity, (c) promoting discussion of ethical considerations in international investments by asking the student to decide whether to engage in local infrastructure investments and facilitation payments, and (d) gain experience in foreign investing under uncertain conditions. 相似文献
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Kent N. Schneider Lana L. Becker Gary G. Berg 《Accounting Education: An International Journal》2017,26(2):127-143
Given that the usage and complexity of spreadsheets in the accounting profession are expected to increase, it is more important than ever to ensure that accounting graduates are aware of the dangers of spreadsheet errors and are equipped with design skills to minimize those errors. Although spreadsheet mechanics are prevalent in accounting curricula, less attention has been given to design considerations that can reduce the incidence of spreadsheet errors. The extant literature provides evidence of the most common types of spreadsheet errors and explanations as to why they occur. Using the work of Panko and others, this paper outlines a three-step approach for introducing spreadsheet design practices to novice spreadsheet developers. To facilitate design instruction, this paper provides a summary of foundational readings related to spreadsheet errors as well as specific teaching strategies for addressing the most common spreadsheet errors identified in the literature. 相似文献
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