A Study on the Work Process-Based Practical Training Model for Basic Nursing Skills in Vocational Colleges

Objective:To explore and analyze the work process-based practical training teaching model for basic nursing skills in vocational colleges and its implementation effects.Methods:A total of 82 nursing students from our school were selected for the study,which was conducted from April 2023 to April 2024.Using a random number table method,the students were divided into an observation group and a control group,each with 41 students.The control group received conventional practical training teaching,while the observation group followed the work process-based practical training model for basic nursing skills.The assessment scores and teaching satisfaction of the two groups were compared.Results:The comparison of assessment scores showed that the observation group performed significantly better than the control group(P<0.05).The comparison of teaching satisfaction also indicated that the observation group had significantly higher satisfaction than the control group(P<0.05).Conclusion:The work process-based practical training teaching model for basic nursing skills in vocational colleges can improve students’assessment scores and enhance teaching satisfaction,demonstrating its value for wider application.

The Implementation of Business Strategy and Management Accounting Practice to Increase Competitive Advantage in Fashion-Based Creative Industry

This study aimed to obtain empirical evidence related to:(1)competitive strategy implemented by small and medium-size enterprises(SMEs)fashion sector;(2)management accounting system practiced by SMEs fashion sector;and(3)analyze whether the existing accounting system,in accordance with contingency theory is adequate to support strategy implementation.The object of this study is SMEs engaged in the fashion sector with research variables are:competitive strategy and management accounting practices.Methods of data collection using questionnaires with respondents are owners of SMEs fashion sector.Data analysis used quantitative descriptive analysis.The result of data analysis shows that most of SMEs which become sample of this research have been exporting or planned to export its product.Based on further analysis,most of SMEs engaged in the sector have not yet prepared financial statements.The most important accounting records are records of receivables,cash inflows,and cash outflow.With these results,it can be concluded that the fashion-based SMEs sector has not been supported by adequate management accounting system to support the implementation of competitive strategy.In order to improve the competitive advantage of fashion-based SMEs,it is necessary to assist management accounting system as a provider of information that can be used as a basis for decision-making in accordance with the strategy implemented.

The State of Management Accounting Practice in Australia

Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-based economy are influencing the management accounting techniques used by educators and practitioners today. The purpose of this research paper is to discover what techniques are required to obtain a management accounting job today. The research sampled situations vacant advertisements over four weeks. From the total of 374 management accounting job advertisements, 248 stated the management accounting technique of operational budgeting. The next most common techniques were variance analysis, financial reporting, capital budgeting, and computer system experience. The least common techniques were activity-based costing （ABC）, process costing, standard costing, cost volume profit, activity-based management （ABM）, and costs of quality, balanced scorecard, behavioral implications, ethics, and other. Management accounting educators should focus on the more frequently-cited techniques in order to prepare students for the practical world. This study also finds that many management accounting positions require financial accounting, so students should continue to be taught financial accounting conjointly.

The Practice of Accounting in Cameroonians Very Small Enterprises(VSEs)

While accounting practices(APs)are inherent to all businesses,factors to identify them are not always unanimous in the literature.This paper aims to analyze the contingency factors and accounting practices factors(APFs),to see if and how very small enterprises(VSEs)produce and use accounting data.This research focuses on 10 semi-structured interviews with VSEs promoters or managers in Yaounde and surrounding.Content analysis is used to identify theirs accounting practices.That is,how and if accounting figures are produced and used.Very small enterprises(VSEs)use accounting practices.The majority is involved on forecasting and analyses or cost calculation.Mostly,cost calculation(management accounting)is used but,some are also applying daily registration of transactions(general accounting)and the assessment of financial situation(financial analysis).The principal implication here is in regard with accounting standards for VSEs.Taxation must be based on accounting.But that is not the case in our context.At least,75%of companies in Cameroun are VSEs.This means that they should be taken into account for accounting rules revisions.It emerges that the accounting practices of very small enterprises depend on the retention capacity of the manager,its profile,and the nature of the activity.The emergence of these variables can permit to apprehend the Information Accounting System of VSEs.

Research on Accounting Issues of the Pension Insurance Fund for Urban Employees

Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.

Application of Project-Based Teaching in Practical Teaching of Manual Accounting Simulation

In this paper, the author explained characteristics of project-based teaching in practical training of manual accounting simulation, and clarified significance of project-based teaching in accounting simulation teaching and relevant application researches based on analysis on comprehensive manual accounting simulation. Also, to improve effects of project-based teaching in manual accounting simulation courses, teachers need to pay attention to multiple questions during the application.

Assessing the Relationship of Corporate Integrity Practices With Accountability of Malaysian Statutory Bodies

Accountability is seen as an organisational performance across private and public sector,including statutory bodies.Yet,does accountability prove instilled in part of integrity practices,especially in less mentioned sector-statutory bodies?This study aims to evaluate the relationship of corporate integrity practices on accountability of Malaysian statutory bodies through questionnaire survey distribution.Based on 194 responses received from top management of Malaysian statutory bodies,it is proven that corporate integrity practices have a positive and significant relationship with accountability.Therefore,statutory bodies are recommended to exercise and implement corporate integrity practices by setting up integrity department and appointing corporate integrity officers.Hence,by upholding corporate integrity practices,it leads to the achievement of accountability of statutory bodies organisations.

Ecological Accounting: A Research Review and Conceptual Framework

Where sustainable development is concerned, there is an urgent need to establish new information systems that integrate economic, social and ecological factors. The emergence of demand for this information makes the development of ecological accounting possible. Yet, most current research on ecological accounting focuses on two aspects: (1) the theoretical aspect, including background, concepts and models and (2) specific research on ecological accounting. Some scholars have proposed a conceptual framework, but this is not systematic or thorough enough. Seizing the opportunity of sustainable development in a key strategic location of the world, this paper begins by analyzing the logical evolution of ecological accounting, summarizes the existing ecological accounting theory, and combines the mature theoretical study of resources accounting with environmental accounting. All of these efforts result in this paper forwarding a framework of ecological accounting that aims to provide a guideline for future development.

Evaluation of Several Phases in the Development of Management Accounting

This paper discusses three issues, raised by Relevance Lost （Johnson ＆ Kaplan, 1987）, about historical evaluation of the development of management accounting. The first issue is when management accounting system was formed; the second is how to evaluate its development in subsequent decades; the third is how to evaluate the development of practice and research of management accounting in almost twenty years after Relevance Lost was published. The role of Relevance Lost in practice and theoretical research of management accounting is widely recognized, and the disagreement with it in this paper is in the specific area of the development history of management accounting. The authors of this paper believe that the development, through having its ups and downs over time, is generally speaking a continuous process, not separated by disconnected phases, leaping from one to another. Along with the progress in practice and research, researchers and practitioners are deepening their understanding about the theoretical foundation and practical development of management accounting. The history of development of management accounting is consistent with the process people gradually understand it.

数字经济内涵及测度指标体系研究综述

数字经济已经成为全球经济增长的新引擎。文章通过梳理已有文献,归纳数字经济的基本范畴和内涵特征,发现其具有生产要素的价值创造效应、促进产业效率提升和经济结构优化的媒介效应,以及推动全球资源供需契合的平台效应。选取全球范围内主流的数字经济测度方法进行述评和比较分析发现,鉴于基础数据获取、指标体系构建以及理论视角的差异,目前常见的方法包括指数法、增加值法和编制卫星账户等。通过对比这些方法的测度价值和应用意义,提出我国构建数字经济测度指标体系的基本思路和相关建议。

开放型区域产教融合实践中心的基本特征、功能定位与推进路径

开放型区域产教融合实践中心(简称“产教融合实践中心”)是对标产业发展前沿,由政府搭台、市场驱动,汇集产教资源,政、校、行、企等多元主体参与,旨在推动区域职业教育实训实践资源均衡发展,提升职业学校关键办学能力,为企业培养急需人才和提供技术服务的生产性实践组织形态。产教融合实践中心分为学校实践中心、公共实践中心、企业实践中心,具有参与主体的多元性、服务面向的区域性以及运营模式的多样性等基本特征;具备实践教学、社会培训、真实生产和技术服务等功能。要扎实推进产教融合实践中心建设,必须坚持政府引导,统筹谋划产教融合实践中心建设;坚持市场驱动,以股份制混合所有制推进产教融合实践中心建设;坚持同步发力,分类推进产教融合实践中心建设。

迈向共同富裕的基本公共服务均等化:理论逻辑与实践进路

基本公共服务均等化是实现共同富裕的底线条件和重要路径,共同富裕为基本公共服务均等化提供目标指引和理论资源。基于共同富裕视域,基本公共服务均等化是“高水平”均等化、“双向互动”均等化、“渐进主义”均等化。当前基本公共服务均等化还存在目标悬浮、路径错位、方式移位等问题,以共同富裕理念推进新时代基本公共服务均等化,需要构建并落实基本公共服务高水平均等化的评价体系、建立多向互动的基本公共服务均等化推进机制、坚持常态化的基本公共服务渐进均等化发展策略。

“大思政课”:基本意涵、逻辑理据及实践进路

“大思政课”是在总结我国长期思政课建设经验与规律的基础上形成的育人新理念与新形态,是新时代我国思政课建设的范式创新与突破。在此态势下,如何科学合理地推进“大思政课”建设,成为一项亟待研究的时代课题。“大思政课”涉及多方面协同发展,需与现实结合并善用之。本研究基于人学思想的价值性理据、协同理论的内在性理据、系统观念的实践性理据等多维视角,揭明了“大思政课”何以为能的逻辑图景。推进“大思政课”建设绝非一日之功,需在课堂与社会的平衡中实现教学资源的再造,善用“大课堂”;在专职与兼职的并行中实现师资水平的提升,培养“大师资”;在传统与现代的融通中实现育人空间的重塑,搭建“大平台”;在守正与创新的共容中走向制度体系的规范,维系“大保障”,最终实现“大思政课”理念落地生根。

后疫情时代课程思政在基础护理学实践课程中的实施和效果研究

目的:探究后疫情时代课程思政在基础护理学实践课程中的实施效果。方法:2020年9月至12月选择沈阳医学院186名护理专业大学生,随机分为对照组(n=92)和试验组(n=94)。对照组实施传统常规实践教学,试验组在对照组的基础上结合课程思政教学,调查两组护生的职业认同感、学生评价和考核成绩情况。结果:试验组护生职业认同感总分和各维度均高于对照组(P<0.05);试验组的学生评价和考核成绩均高于对照组(P<0.05)。结论:后疫情时代,在基础护理学实践课程中实施课程思政,有利于提高护生的职业认同感和操作技能水平。

习近平新时代中国特色社会主义思想的世界观和方法论:辩证关系、核心要义与实践指向

把握好习近平新时代中国特色社会主义思想的世界观和方法论,要正确认识和处理世界观和方法论的关系、习近平新时代中国特色社会主义思想的世界观和方法论与马克思主义世界观和方法论的关系、与中华优秀传统文化的关系、与习近平新时代中国特色社会主义思想的关系。要从不同维度深刻领悟其核心要义,即必须坚持人民至上、必须坚持自信自立、必须坚持守正创新、必须坚持问题导向、必须坚持系统观念、必须坚持胸怀天下。习近平新时代中国特色社会主义思想的世界观和方法论具有强烈的实践指向性,要在学好用好马克思主义哲学的基础上,在“两个结合”中不断推进马克思主义中国化时代化,为新时代新征程推进中国式现代化提供行动指南。

电基础课程群随课实践体系构建与探索

针对电基础课程理论与实验纵向脱节、横向脱离、统一与创新脱断3个痛点问题,借助口袋实验平台,将“随课”实践(跟随理论课进度的实践作业)纳入平时的教学环节;通过提炼元件—单元电路—子系统—综合系统4个模块,明晰应用主线;针对学生个性化需求,设置不同类别的经典工程案例;通过精心设置随课口袋实验内容,借助其“架梯子”作用,实现“重探究、深思考、闭环式”的纵向贯通;通过元器件和分立元件应用实例的恰当引入,借助口袋平台“搭桥梁”的角色,完成“强融合、优过渡”的横向破壁。经过多年的教学探索和实施,学生在实践能力、工程思维、创新意识的综合能力均得到提升。

业财融合背景下高职会计专业实践性教学策略研究

当前,业务和财务领域的融合不断加强,要适应这一变革趋势,会计专业人才必须具备更广泛的业务洞察力、团队协作和技术应用能力。而实践性教学是培养业务洞察力、团队协作和技术应用能力最行之有效的教育手段,因此,文章分析了业财融合背景下高职会计专业实践性教学的重要性,然后基于业财融合背景对高职会计专业的挑战,构建了高职会计专业实践性教学模式,以促进高职会计专业实践性教学培养学生能力和素质的效果,进而更好地适应业务与财务融合的时代要求。

线上线下混合式教学在《基础化学》课程中的实践研究

目的为推进《基础化学》课程教学改革,提升教学质量,文章探讨将线上平台应用于《基础化学》线上线下混合式教学,发掘适用于地方性医学院校的教学模式,以培养具有创新能力的应用型人才。方法选取2021年9月—2022年12月齐齐哈尔医学院2021级和2022级临床医学专业学生共387名为研究对象。其中以2021级临床医学专业学生作为对照组(192名),2022级临床医学专业学生作为试验组(195名),对照组采用传统式教学,完成40学时的理论课堂教学,试验组在线上平台采用混合式教学(线上教学10学时、线下教学30学时、实验16学时)。通过比较2组学生平时成绩、实验成绩、期末成绩以及教学认同度调查问卷,评价线上线下混合式教学应用于基础化学课程的实践效果。结果对照组的平时成绩(出勤)和试验组的平时成绩(测试+幻灯片-讨论+读书报告+心得)差异无统计学意义(P>0.05)。与对照组实验成绩[(18.04±1.74)分]相比,试验组学生实验成绩[(19.28±1.53)分]略高,试验组的期末成绩比对照组的期末成绩高,差异有统计学意义(P<0.05)。结论将线上线下混合式教学应用在《基础化学》教学中,不仅有利于基础教学的开展,更符合新时代医学人才培养的需要,得到了学生的认可,实现了教学质量的优化。

基础教育改革与学科建设(笔谈)

如何构建高质量基础教育体系是基础教育学研究需要回答的时代命题。有效推进高质量基础教育体系建设,需要明确基础教育的现实需求和现存问题,从而找到基础教育改革的发力点。基础教育学研究需要明确高质量基础教育体系的内涵,精准把握高质量基础教育体系建设的制度优势和现实差距,提出切实可行的高质量基础教育体系建设的路径。终身教育视野下,基础教育是个体终身学习和终身成长的教育基础,是社会发展的重要事业。中国基础教育学学科建设的根本任务是建构中国基础教育学自主知识体系,基本路径是建设中国基础教育学学科体系、学术体系和话语体系。2017年颁布的普通高中课程标准和2022年颁布的义务教育课程标准,从各个学科(各门课程、各门科目)的视角回答了基础教育阶段如何培养人的问题,从这个意义上说,课程标准是一门特殊的基础教育学,具有鲜明的政策性、实践性和探索性。基础教育学的学科建设深受教育学及其分支学科、交叉学科的理论滋养,其自身的知识生产遵循内生逻辑。构建基础教育学自主知识体系既要立足当下,以破解新时代基础教育难题为己任,又要贯通历史和未来,在历史智慧与未来机遇中汲取基础教育学自主知识体系建设的力量。

教育数字化背景下国家级化学实验教学示范中心建设与实践

大连理工大学化学国家级实验教学示范中心秉承“注重基础、培养能力、塑造人格”的育人宗旨、以学生发展为中心的育人理念,充分发挥人才培养的主战场作用,在实验教学体系构建、教学资源建设、实验室管理与师资队伍建设等方面进行了深层次的探索与研究。经过5年的建设实践,构建了“四位一体”的实验教学体系和“一体化”的安全教育新范式,打造了“系列化、数字化、多模态”的实验教学资源,建成了一流的实验室环境和制度保障,形成了“名师化”引领的实验教学团队,促进了学生自主探究、创新实践、防护应急处理等方面能力的提升。