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审计理论结构的构建 被引量:3
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作者 刘丽娟 《江西审计与财务》 2002年第2期21-22,共2页
建立审计理论结构既是审计理论发展的需要,也是有效地解释和指导审计实践的需要;审计环境是审计理论体系赖以推理论证的最本源性的抽象范畴。因此,建立审计理论结构应该以审计环境为逻辑起点;审计理论结构的构成要素包括审计环境、审计... 建立审计理论结构既是审计理论发展的需要,也是有效地解释和指导审计实践的需要;审计环境是审计理论体系赖以推理论证的最本源性的抽象范畴。因此,建立审计理论结构应该以审计环境为逻辑起点;审计理论结构的构成要素包括审计环境、审计本质、审计目标、审计假设和审计准则五个要素。 展开更多
关键词 审计理论 理论结构 结论要素
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Changes in Argumentation Performance:Effects of Teacher-Student Collaborative Assessment
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作者 Xiaoyan XU Yuexin ZHONG Zimeng SHAO 《Chinese Journal of Applied Linguistics》 2022年第4期491-509,612,共20页
This paper compares the effectiveness of one-semester-long instruction of teacher-student collaborative assessment(TSCA)and trained peer review assessment(TPRA).Dependent variables include occurrence of structural ele... This paper compares the effectiveness of one-semester-long instruction of teacher-student collaborative assessment(TSCA)and trained peer review assessment(TPRA).Dependent variables include occurrence of structural elements of the simplified Toulmin model,and improvement of argumentation substance which refers to the quality of reasoning reflected in Toulmin structural elements.Eighty-one sophomore English majors from TSCA group(n=41)and TPRA group(n=40)were asked to construct two argumentative essays at both the beginning and the end of the semester.The results reveal that the TSCA group produced significantly more counterargument claims and rebuttal data.Additionally,the TSCA group significantly outperformed TPRA group in constructing stronger counterargument claim,rebuttal claim and rebuttal data. 展开更多
关键词 structural elements Toulmin model argumentation substance teacher-student collaborative assessment peer review English writing
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