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财务共享时代应用型会计模式探析 被引量:8
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作者 王彩霞 任婷钰 《陕西行政学院学报》 2017年第4期104-108,共5页
财务共享服务促使传统财务职能悄然演变。会计核心课程"结构化模式"是基于集团公司扁平化的财务组织架构及财务流程,先将传统会计核心课程的知识解构,再将其关联度较高的核心知识重构并和会计实务处理技能深度融合,打造成一... 财务共享服务促使传统财务职能悄然演变。会计核心课程"结构化模式"是基于集团公司扁平化的财务组织架构及财务流程,先将传统会计核心课程的知识解构,再将其关联度较高的核心知识重构并和会计实务处理技能深度融合,打造成一个个积木式模块嵌入到仿真的集团公司财务共享服务系统中来完成教学活动的一种适于应用型会计的课程内容架构模式。其价值贡献是从顶层设计上打破了目前应用型会计"挂羊头,卖狗肉"的僵局,有效弥补了校企合作沟通不畅的短板情形。 展开更多
关键词 财务共享 应用型会计 结构化模式 积木式模块单元
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Sedimentary evolution since the late Last Deglaciation in the western North Yellow Sea 被引量:4
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作者 LI Yan LI Anchun HUANG Peng 《Chinese Journal of Oceanology and Limnology》 SCIE CAS CSCD 2012年第1期152-162,共11页
To decipher the sedimentary evolution and environmental changes since the late Last Deglaciation, two gravity cores were analyzed from the western North Yellow Sea (NYS). The two cores (B-L44 and B-U35) were sampled f... To decipher the sedimentary evolution and environmental changes since the late Last Deglaciation, two gravity cores were analyzed from the western North Yellow Sea (NYS). The two cores (B-L44 and B-U35) were sampled for grain size, clay minerals, detrital minerals, and 14C dating. They are comparable in lithofaies, and the observed succession was divided into four depositional units based on lithology and mineral assemblages, which recorded the postglacial transgression. Depositional unit 4 (DU 4) (before 11.5 ka) was characterized with enrichment in sand, and was interpreted as nearshore deposits in shallow water during the Younger Dryas Event. DU 3 (11.5-9.6 ka) displayed a fining-upward succession composed of sediments from local rivers, such as the Huanghe (Yellow) River, and from coastal erosion, which clearly were related to the Early Holocene transgression. Stable muddy deposition (DU 2) in NYS began to form at about 9.6 ka, which received direct supply of fine materials from the Shandong subaqueous clinoform. It is believed that the Yellow Sea circulation system played a major role in controlling the formation of fine sediment deposition in DU 1 (after 6.4 ka) after the sea level maximum. 展开更多
关键词 sedimentary evolution sea level change last Late Deglaciation North Yellow Sea
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4~5岁幼儿积木建构水平与几何空间能力发展特点及两者之间的关系 被引量:4
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作者 张晓霞 闫颖 许晓晖 《幼儿教育(教育科学)》 2014年第4期40-44,共5页
本研究以北京市一所公立幼儿园的65名4~5岁幼儿为被试,采用个别测查法考察4-5岁幼儿的积木建构水平及几何空间能力发展特点,并对两者的关系进行探究。结果表明:(1)4-5岁幼儿积木建构从简单的二维结构逐渐过渡到三维结构,且没有... 本研究以北京市一所公立幼儿园的65名4~5岁幼儿为被试,采用个别测查法考察4-5岁幼儿的积木建构水平及几何空间能力发展特点,并对两者的关系进行探究。结果表明:(1)4-5岁幼儿积木建构从简单的二维结构逐渐过渡到三维结构,且没有显著的性别差异。(2)4~5岁幼儿的几何空间能力处于中等偏上水平,女孩空间图形及方位识别能力高于男孩。(3)4~5岁幼儿积木建构水平等级不同,几何空间能力得分存在显著差异,说明积木建构水平与几何空间能力之间存在一定关系。 展开更多
关键词 4-5岁 单元积木 积木建构水平 几何空间能力
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