This paper mainly focus on the literature concerning comprehensible input so as to find the arguments from the researchers,as well as its implication for teaching.
Based on the input theories which focus on the studies of comprehensible input(CI),the writer argues that CI is important for listening comprehension,and also suggests the multidimensional teaching to facilitate more CI.
The target language input plays a significant role in the process of foreign language teaching and learning.One of the most influential studies about input is Krashen's Input Hypothesis.It emphasized the importanc...The target language input plays a significant role in the process of foreign language teaching and learning.One of the most influential studies about input is Krashen's Input Hypothesis.It emphasized the importance of comprehensible input in foreign language learning.This thesis is mainly to study the significance of Input Hypothesis and its implication on reading teaching.The problems exited in reading teaching and some suggestions are given at last.展开更多
Speaking is one of the most important skills in English learning. However, there exist many problems in the spoken English teaching classroom. Based on Krashen's Input Hypothesis, the author presents some new insi...Speaking is one of the most important skills in English learning. However, there exist many problems in the spoken English teaching classroom. Based on Krashen's Input Hypothesis, the author presents some new insights for the improvement of spoken English teaching in middle schools and discusses the enlightments of Input Hypothesis in middle school spoken English teaching.展开更多
The aim of this study is to investigate whether the comprehensive income （CI） and its individual components are useful in assessing the future cash flows for Italian listed companies. In addition, we verify whether ...The aim of this study is to investigate whether the comprehensive income （CI） and its individual components are useful in assessing the future cash flows for Italian listed companies. In addition, we verify whether the recent requirement of International Accounting Standard （IAS） 1 （r2011） of providing the other comprehensive income （OCI） separates in two sub-totals （recycling and non-recycling items groups） is useful to explain the expected cash flows. We consider a sample of 121 Italian non-financial companies listed on the Italian Stock Exchange for the testing period of 2008-2011, employing a fixed-effect regression model, and we test the relationship between the changes in the variables considered and not the relative absolute value reducing, in this way, the risk of not grasping a report if the independent variable and the response variable do not have the same sign. Our results stress that CI and the two new sub-aggregates are not relevant to explain future cash flows, while net income （NI） and OC1 as a whole seem to be more relevant to make explicit the future financial position. The study contributes, as a sort of post-implementation review, to the current debate on the ability of Cl to predict the future cash flows and on the real usefulness of the CI and the sub-aggregate identified by the IAS 1 revised as well.展开更多
The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board （IASB） in the past years. This paper aims to verify the compliance of t...The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board （IASB） in the past years. This paper aims to verify the compliance of the comprehensive income （CI） statement format with International Accounting Standard （IAS） 1-presentation of financial statements, which was revised in 2007. The changes introduced by the 2011 revision are also taken into account. For this purpose, this study analyzes the final annual financial statements approved in 2011 by the Italian companies whose shares belonged to the Italia Star segment of Financial Times and Stock Exchange （FTSE）. Given that IAS 1 provides little specific guidance about the presentation of line items and permits many alternative types of format, this paper focuses on information organization in the statement of CI in order to analyze the degree of heterogeneity of financial information. For achieving this goal, this study considers the following issues： （1） presentation of all items of income and expense in an overall statement or in two separate statements; （2） a detailed level of the content in terms of number of items between revenue and net income （NI）; （3） classification of expenses either by nature or by function; （4） number and type of intermediate margins; and （5） presentation of items of other comprehensive income （OCI） either before tax or net of tax. The results show some clear evidences. On the one hand, there is a high diversity in accounting practices, which makes it difficult for users to compare financial information across entities, highlighting the need to complete the joint project of the standards setters （IASB and Financial Accounting Standards Board （FASB）） on financial statement presentation. On the other hand, some alternative types of presentation （e.g., the tendency to split the CI statement into two statements rather than using an integrated solution, the prevalence to disaggregate the expenses by nature, etc.） are used by most of the entities of the sample possibly because of the influence of Italian accounting culture.展开更多
This research aims to investigate the application of Krashen’s Input Hypothesis to junior high school English listening class.120 first year students were chosen and divided into a control group and an experimental g...This research aims to investigate the application of Krashen’s Input Hypothesis to junior high school English listening class.120 first year students were chosen and divided into a control group and an experimental group,each containing 60 students.During the one-semester treatment,the two groups adopt the traditional teaching method and the teaching method integrated with Krashen’s Input Hypothesis respectively.The results showed that by applying Krashen’s Input Hypothesis to junior high school English listening class,students’listening skills can be improved effectively.展开更多
Human beings are wired for stories.Throughout our existence,stories have been an integral part of our meaning making,and informational transportation.Stories are embedded in our biology.We do not just tell stories and...Human beings are wired for stories.Throughout our existence,stories have been an integral part of our meaning making,and informational transportation.Stories are embedded in our biology.We do not just tell stories and hear stories,we experience stories emotionally and cognitively,and we feel stories physically in the body.Stories have been used in every aspect of human life,and have always been part of language teaching as well.Researches have shown that narrative films and readings help to develop empathy,perspective taking,understanding ourselves and others and increase literacy.TPRS is a fun and effective method in teaching foreign languages in a classroom setting.It takes advantage of the power of story in comprehensible input-oriented method.This paper describes what is TPRS and how it works.展开更多
“双碳”目标下,各类可再生能源发电技术发展迅速,综合权衡不同可再生能源发电方案的综合效益对可再生能源的优化设计具有重要意义。综合考虑经济效益、环境效益、能源效益和社会效益4个层面,提出了一种基于模糊决策试验和评价实验(deci...“双碳”目标下,各类可再生能源发电技术发展迅速,综合权衡不同可再生能源发电方案的综合效益对可再生能源的优化设计具有重要意义。综合考虑经济效益、环境效益、能源效益和社会效益4个层面,提出了一种基于模糊决策试验和评价实验(decision making trial and evaluation laboratory,DEMATEL)与超效率数据包络分析(data envelopment analysis,DEA)模型的可再生能源发电技术综合效益评估方法。该方法分为投入-产出指标体系构建和综合评估2个阶段。首先,利用三角直觉模糊数处理模糊评价信息,将其与DEMATEL相结合量化各指标之间相互影响关系,基于指标间逻辑分析结果建立投入-产出评估指标体系。然后,基于超效率DEA模型对各可再生能源发电方案进行评估排序,结合投入冗余和产出不足分析结果给出各方案的针对性改善建议,以期为进一步选择和确定可再生能源产业发展战略提供参考。最后以某省10类可再生能源发电单元为研究对象,基于所提研究方法进行综合评估和分析,并与多准则妥协解排序法和熵权法进行对比分析,验证了所提方法的有效性。展开更多
文摘This paper mainly focus on the literature concerning comprehensible input so as to find the arguments from the researchers,as well as its implication for teaching.
文摘Based on the input theories which focus on the studies of comprehensible input(CI),the writer argues that CI is important for listening comprehension,and also suggests the multidimensional teaching to facilitate more CI.
文摘The target language input plays a significant role in the process of foreign language teaching and learning.One of the most influential studies about input is Krashen's Input Hypothesis.It emphasized the importance of comprehensible input in foreign language learning.This thesis is mainly to study the significance of Input Hypothesis and its implication on reading teaching.The problems exited in reading teaching and some suggestions are given at last.
文摘Speaking is one of the most important skills in English learning. However, there exist many problems in the spoken English teaching classroom. Based on Krashen's Input Hypothesis, the author presents some new insights for the improvement of spoken English teaching in middle schools and discusses the enlightments of Input Hypothesis in middle school spoken English teaching.
文摘The aim of this study is to investigate whether the comprehensive income （CI） and its individual components are useful in assessing the future cash flows for Italian listed companies. In addition, we verify whether the recent requirement of International Accounting Standard （IAS） 1 （r2011） of providing the other comprehensive income （OCI） separates in two sub-totals （recycling and non-recycling items groups） is useful to explain the expected cash flows. We consider a sample of 121 Italian non-financial companies listed on the Italian Stock Exchange for the testing period of 2008-2011, employing a fixed-effect regression model, and we test the relationship between the changes in the variables considered and not the relative absolute value reducing, in this way, the risk of not grasping a report if the independent variable and the response variable do not have the same sign. Our results stress that CI and the two new sub-aggregates are not relevant to explain future cash flows, while net income （NI） and OC1 as a whole seem to be more relevant to make explicit the future financial position. The study contributes, as a sort of post-implementation review, to the current debate on the ability of Cl to predict the future cash flows and on the real usefulness of the CI and the sub-aggregate identified by the IAS 1 revised as well.
文摘The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board （IASB） in the past years. This paper aims to verify the compliance of the comprehensive income （CI） statement format with International Accounting Standard （IAS） 1-presentation of financial statements, which was revised in 2007. The changes introduced by the 2011 revision are also taken into account. For this purpose, this study analyzes the final annual financial statements approved in 2011 by the Italian companies whose shares belonged to the Italia Star segment of Financial Times and Stock Exchange （FTSE）. Given that IAS 1 provides little specific guidance about the presentation of line items and permits many alternative types of format, this paper focuses on information organization in the statement of CI in order to analyze the degree of heterogeneity of financial information. For achieving this goal, this study considers the following issues： （1） presentation of all items of income and expense in an overall statement or in two separate statements; （2） a detailed level of the content in terms of number of items between revenue and net income （NI）; （3） classification of expenses either by nature or by function; （4） number and type of intermediate margins; and （5） presentation of items of other comprehensive income （OCI） either before tax or net of tax. The results show some clear evidences. On the one hand, there is a high diversity in accounting practices, which makes it difficult for users to compare financial information across entities, highlighting the need to complete the joint project of the standards setters （IASB and Financial Accounting Standards Board （FASB）） on financial statement presentation. On the other hand, some alternative types of presentation （e.g., the tendency to split the CI statement into two statements rather than using an integrated solution, the prevalence to disaggregate the expenses by nature, etc.） are used by most of the entities of the sample possibly because of the influence of Italian accounting culture.
文摘This research aims to investigate the application of Krashen’s Input Hypothesis to junior high school English listening class.120 first year students were chosen and divided into a control group and an experimental group,each containing 60 students.During the one-semester treatment,the two groups adopt the traditional teaching method and the teaching method integrated with Krashen’s Input Hypothesis respectively.The results showed that by applying Krashen’s Input Hypothesis to junior high school English listening class,students’listening skills can be improved effectively.
文摘Human beings are wired for stories.Throughout our existence,stories have been an integral part of our meaning making,and informational transportation.Stories are embedded in our biology.We do not just tell stories and hear stories,we experience stories emotionally and cognitively,and we feel stories physically in the body.Stories have been used in every aspect of human life,and have always been part of language teaching as well.Researches have shown that narrative films and readings help to develop empathy,perspective taking,understanding ourselves and others and increase literacy.TPRS is a fun and effective method in teaching foreign languages in a classroom setting.It takes advantage of the power of story in comprehensible input-oriented method.This paper describes what is TPRS and how it works.
文摘“双碳”目标下,各类可再生能源发电技术发展迅速,综合权衡不同可再生能源发电方案的综合效益对可再生能源的优化设计具有重要意义。综合考虑经济效益、环境效益、能源效益和社会效益4个层面,提出了一种基于模糊决策试验和评价实验(decision making trial and evaluation laboratory,DEMATEL)与超效率数据包络分析(data envelopment analysis,DEA)模型的可再生能源发电技术综合效益评估方法。该方法分为投入-产出指标体系构建和综合评估2个阶段。首先,利用三角直觉模糊数处理模糊评价信息,将其与DEMATEL相结合量化各指标之间相互影响关系,基于指标间逻辑分析结果建立投入-产出评估指标体系。然后,基于超效率DEA模型对各可再生能源发电方案进行评估排序,结合投入冗余和产出不足分析结果给出各方案的针对性改善建议,以期为进一步选择和确定可再生能源产业发展战略提供参考。最后以某省10类可再生能源发电单元为研究对象,基于所提研究方法进行综合评估和分析,并与多准则妥协解排序法和熵权法进行对比分析,验证了所提方法的有效性。
