short-terminvestments-stockshort-terminvestments-short-termnotesandbillsshort-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket
随着我国加入WTO,银行业将面临更加激烈的市场竞争。国内商业银行应从多方面做好应战的准备,而加强内部管理是极其重要的一个方面。近几年,一些国有大型商业银行在应用管理会计,建立银行管理会计制度,加强内部管理和战略管理方面做了许多有益的探索,取得了一些成绩。但是,国内商业银行应用管理会计只处于起步阶段,缺乏一个比较完整的方法体系,很多内容还有待研究和改进。本文就管理会计在国内商业银行内部管理领域的应用进行了一些研究,以期待能对实践工作有一定的帮助。 本文从管理会计的概念、银行管理会计特点、银行应用管理会计的现状、主要内容框架着手,介绍了管理会计在商业银行管理中的应用中有关的基础方法,如成本性态分析、本量利分析、边际分析等;然后阐述了商业银行对传统的管理会计两大部分——决策会计、控制与执行会计的应用,这一部分是全文的重点。在商业银行决策会计应用中,本文对盈利能力分析与评价、项目投资分析两方面进行详细阐述,在商业银行控制与执行会计的应用中,对银行存货与成本控制、银行责任会计的实施等方面给予详细阐述,勾勒出未来我国商业银行应用管理会计的主要领域,期望能给国内商业银行管理会计实务提出一些思路。 【英文摘要】 The banking will be confronted with especially fierce market competition with the fact that our country joins WTO The commercial bank should be prepared for a challenge in many aspects, while strengthening the internal management is an extremely important aspect in the A few big state-owned commercial banks have made a lot of beneficial exploration over the past few years, applying management accounting, building bank management accounting system, and reinforcing inside administration and
Electronic Data Processing (EDP) ManagersCalifornia Occupational Guide Number 348Interest Area 111995 THE JOBIn every industry there is need for managers to plan and direct the activities of all organizational Industries that use computers employ ELECTRONIC DATA PROCESSING (EDP) MANAGERS to control the various activities related to the operation of the firm's mainframe computer or its client-server network, as well as all of the peripheral Major users of EDP systems are banks, public utilities, transportation and insurance companies, large manufacturing firms, and government and educational Computer equipment manufacturers and independent computer service firms also operate computer centers on a fee or contract While the EDP unit often operates as an independent center, serving all departments of the establishment under an executive officer, it is often attached to another department, such as In some firms, an EDP Manager may be responsible only for computer production: data entry, data control, equipment scheduling, and quality In such firms, another EDP Manager takes care of programming, program maintenance and systems analysis Frequently, however, the EDP Manager is in charge of all of these As head of computer production units, EDP Managers plan and direct the operation of the electronic data processing equipment, and select, train, supervise and evaluate the work of the computer operations In planning the work of the department, EDP Managers evaluate the relative importance of various projects and determine job They review the requirements of each project, assign machine time and personnel to complete it, and coordinate all projects to produce a continuous work flow and meet deadlines established by management of user Since idle machines are expensive to the organization, one of the prime responsibilities of the EDP Managers is the effective utilization of all data processing equipment through When their departments encompass programming and systems analysis, EDP Managers generally review and approve all systems charts and programs prior to their They may also spend much time with the analysts working out the requirements of a proposed job, defining the problem and developing the If the EDP Manager is not directly responsible for new programs, he/she is usually consulted about the data operations or other aspects of a new program, and may confer with programmers and analysts regarding program problems that arise during a machine WORKING CONDITIONSEDP Managers work in well-lighted and well-ventilated However, the temperature where the data processing equipment is located is kept lower than normal in order to counteract the heat generated by the machine EDP Managers are exposed to noises in the room from the low hum of the tape or disc drives to the high-speed sound of the Meeting deadlines, satisfying the demands of user departments, and solving personnel problems are potential causes of stress in this occupation; therefore, EDP Managers should have emotional stability and patience as well as organizational Effective job performance generally requires that EDP Managers be able to stand and move about with ease and have mobility of arms and Good vision is essential since this job demands considerable reading and other close EMPLOYMENT OUTLOOKThe following information is from the California Projections of Employment published by the Labor Market Information D It includes Engineering, Mathematical and Natural Sciences MEstimated number of workers in 1990 53,040Estimated number of workers in 2005 64,830Projected Growth 1990-2005 22%Estimated openings due to separations by 2005 14,230(These figures do not include self-employment nor openings due to )Even though more organizations are acquiring computers or enlarging their existing facilities, refinements in equipment and production methods which increase the output of the machines, may actually lessen, rather than increase the need for The trend of large firms to consolidate their activities into regional service centers will also limit the growth of this However, because of industry expansion, there will continue to be a need for EDP Managers, especially those who stay abreast of technological Most of the openings that will occur will be filled from within the WAGES, HOURS, AND FRINGE BENEFITSEDP Managers' salaries tend to vary widely in line with such factors as the nature and size of the employing establishment, the level of the position and the degree of responsibility Salaries also vary depending upon the type of installation, , utilizing a single computer manufacturer's line or using various computers manufactured by different Beginning salaries start at approximately $2,500 to $4,000 per Those with experience may earn from $3,700 to $6,500 or more per Highly experienced individuals may earn up to $8,500 or more per Managers working for the State of California start at about $4,000 per month, and may promote to manager IV, which has a maximum salary of $6,404 per Those who have the higher salaries are generally responsible for directing programming and systems analysis as well as EDP The work week is nominally 40 hours; however, most data processing managers find it necessary to work overtime to handle peak workloads and to compensate for unavoidable delays in the regular Fringe benefits usually include paid vacation a year, paid holidays, sick leave and health Some organizations provide a retirement and profit-sharing ENTRANCE REQUIREMENTS AND TRAININGMost employers require EDP Managers to have a bachelor's degree in business administration, engineering, or computer Three to five years experience in data processing is usually required of EDP M Demonstrated supervisory ability, along with the required experience and training is highly Managers should be familiar with program languages such as COBOL or FORTRAN In most establishments, a broad knowledge of the firm's activities, gained through experience in accounting production, inventory control, or other specialized activities is considered an asset when combined with EDP ADVANCEMENTBecause of the evolving nature of EDP programming and equipment, it is important that the EDP Manager engage in continuing self- Several lines of advancement may be open to the EDP Manager depending on the organizational structure of his Where systems and procedures functions are separate from machine operations, management of this overall planning unit may constitute a If the EDP unit is a part of the accounting department, the manager may advance to chief accountant or controller provided he has the necessary accounting Elsewhere, the EDP Manager may be in line for promotion to other managerial or administrative posts since directing data processing activities provides the opportunity to become familiar with most of the firm's Furthermore, as the job of the EDP Manager grows in complexity and scope, these constitute an upgrading in itself with no reassignment of
翻译如下:英文:Our country establishes tax accounting's necessity Is unceasingly thorough along with the socialist economy organizational reform and the socialism enterprise system's establishment, the new enterprise system of ownership emerges unceasingly, specially the accounting system reform and the tax revenue system's reform, urgent need tax accounting mounts the modern business finance management by the independence posture the stage, but present when the enterprise handles the declaration and so on fords the tax matters concerned, generally is by business finance accountant or management accounting holds a concurrent post, supposes tax accounting to undertake specially fords the tax matters concerned also not to 中文:我国建立税务会计的必要性 随着社会主义经济体制改革的不断深入和社会主义企业制度的建立,新型的企业所有制不断涌现,特别是会计制度改革和税收制度的改革,迫切要求税务会计以独立的姿态登上现代企业财务管理的舞台,但目前在企业办理申报等涉税事宜时,一般都是由企业财务会计或管理会计兼任,专设税务会计承办涉税事宜的还不多见。
文献综述概念及格式文献综述是对某一方面的专题搜集大量情报资料后经综合分析而写成的一种学术论文,它是科学文献的一种。格式与写法文献综述的格式与一般研究性论文的格式有所不同。这是因为研究性的论文注重研究的方法和结果,特别是阳性结果,而文献综述要求向读者介绍与主题有关的详细资料、动态、进展、展望以及对以上方面的评述。因此文献综述的格式相对多样,但总的来说,一般都包含以下四部分:即前言、主题、总结和参考文献。撰写文献综述时可按这四部分拟写提纲,在根据提纲进行撰写工。前言部分,主要是说明写作的目的,介绍有关的概念及定义以及综述的范围,扼要说明有关主题的现状或争论焦点,使读者对全文要叙述的问题有一个初步的轮廓。主题部分,是综述的主体,其写法多样,没有固定的格式。可按年代顺序综述,也可按不同的问题进行综述,还可按不同的观点进行比较综述,不管用那一种格式综述,都要将所搜集到的文献资料归纳、整理及分析比较,阐明有关主题的历史背景、现状和发展方向,以及对这些问题的评述,主题部分应特别注意代表性强、具有科学性和创造性的文献引用和评述。总结部分,与研究性论文的小结有些类似,将全文主题进行扼要总结,对所综述的主题有研究的作者,最好能提出自己的见解。参考文献虽然放在文末,但却是文献综述的重要组成部分。因为它不仅表示对被引用文献作者的尊重及引用文献的依据,而且为读者深入探讨有关问题提供了文献查找线索。因此,应认真对待。参考文献的编排应条目清楚,查找方便,内容准确无误。关于参考文献的使用方法,录著项目及格式与研究论文相同,不再重复。
ManualAccounting Versus Computerized AccountingProceedings of InternationalConference on Accounting Education Reform and Development Conference —James As many professional accountants andauditors state - accounting is a language of business which is accepted in alldeveloped and developing Every company applies accounting because itis generally accepted that companies have to reveal certain financial andmanagement information to the government and public users and of course becauseaccounting is indispensable tool in business decision-making With thedevelopment of information technologies there were developed many computerproducts (software) that make accounting as easy as ABC for those who From this point accounting can be divided into two basic categories:thosewhich apply manual accounting and those which prefer computerized This paper is targets the main features of manual and computerizedaccounting, their benefits and shortcomings, and their From the accounting theory it is knownthat accounting cycle includes the following steps: journalizing thetransactions, posting them to ledger accounts, preparing trial balance, makingadjustment entries, preparing adjusted to end-of-period trial balance ,preparing financial statements and appropriate disclosures, journalizing andposting the closing entries, and preparing after-closing trial balance at From the first look it is not very difficult and it is so indeed, but whenthere are thousands or millions of transactions the situation Lots of transactions that must be processed in the accounting cyclemake this process routine and even a little mistake or inaccuracy can cause allthe cycle from the very beginning in order to find and correct the Soas to shed some light on the matter lets examine accounting cycle Every transaction (event that change the financial resources orobligations of the company) must be recognized, classified and documented; inaddition there must be corresponding accounts identified and Thetransactions are recorded in appropriate journals (general journal, salesjournal etc) with transaction data, affected accounts? titles, debit and creditof each affected account and explanation specified in the journal Theabove procedure is used for each All the journal records must beposted to the ledger on a periodic basis (daily or weekly), which is a group ofaccounts put together and classified (assets, liabilities, revenue, expensesand equity) ? in other words general ledger summarizes all the transactionswithin a period of In addition there is a subsidiary ledger can be used,which is a more detailed source, where individual items comprised (inventory,accounts payable and accounts receivable) General ledger contains controllingaccounts which summarize the content of subsidiary At the end ofaccounting period with the help of general ledger there is a trial balancecalculated to make sure that debit and credit are in balance (if they are notequal it means that there is an error somewhere) Then there must beappropriate adjustments made like depreciation and income tax expenses,adjusted records posted to the ledger and adjusted trial balance After this there are financial statements should be prepared, which includebalance sheet, income statement, statement of retained earnings and statementof cash Then journal entries of temporary accounts are closed topermanent accounts and posted to the ledger, and at last after-closing trialbalance can In order to stay on top companies have toanalyze the performance of all organizational cells (starting from unskilledworkers and operating personnel, and finishing with top managers and other keypersonnel) and discover all the deviations from the plan, their causes, andfinally companies? management has to take corresponding measures to avoid suchdeviations in the These procedures are called internal controls andinclude the following five elements: control environment, risk assessment,monitoring, information and communication, which are assessed separately andput together a single rate of organization's Control environmentmeans the way of organization's internal control? which manager controls theemployees, how and whom does that manager reports next about the planperformance Risk assessment implies measures to determine all thepotential risks in advance, their causes, probabilities and counter-measures toavoid and manage them; how can those risks influence company's performance andfinancial state; how to minimize the costs of facing financial risks Monitoring implies quality control of company's operations and Information and communication element means the control over communication flowand the quality of information flow within the organization in order tominimize the time of communication and information Internal controlprocedures allow to keep companies? assets from dissipation and controlproductivity and usefulness of all Let's return to the main issue of Manual accounting implies that employees perform the whole accountingcycle manually on a periodic basis: they calculate trial balances, journalizetransactions, prepare financial statement reports and other Of courseit takes much time, resources and effort in large Computerizedaccounting implies that the only thing that employees do is recordingtransactions into the computer which processes the other steps of accountingcycle automatically or by a But this is a very simplified view on thecomputerized accounting because transaction is a complex category whichincludes not only sales or acquisitions, but depreciation, premiums and wagescalculation, dividends So computers provide accurate calculations andsmart reports but it takes much time, resources and effort too and it ' sdifficult to assess which accounting type is more fast and If manualaccounting requires qualified accountants to keep a record of businesstransactions, computerized requires accountants which can use specific softwareand thus they cost Computer software calculates faster but it does notknow what you need until you can clearly explain what exactly you Inaddition good computerized accounting system can cost thousands and evenmillions dollars, depending on the complexity and the size of Computerized accounting provides better internal control report system for anygiven period of time (computer can control thousands indicators simultaneouslyand create notifications to the appropriate departments or workers if someindicators do not correspond to the normal state), while manual control takesmore Among the advantages of manual accounting there are: comparatively cheapworkforce and resources, reliability, independence from machines, skilledworkers availability; the disadvantages include: reduced speed, increasedeffort of accountants, relatively slower internal control reporting, routinework and some Among the main advantages of computerized accounting thereare: high speed and mobility of reporting, reliability, no routine work,increased accuracy, internal control system of increased productivity, easyback up and restoration of records; the disadvantages include: extremely highcosts on developing, introducing and using the system, special trainings forpersonnel, increased personnel costs, dependence on machines Obviously bothcomputerized and manual accounting have advantages and disadvantages but theyperform the same task, and the final result is the The main differencesbetween them are the costs ,speed and Thus small and medium businesses usually prefer manualaccounting without detriment to quality while large corporations apply complexaccounting systems which cost millions dollars but the effect from theirapplication exceeds all the 还有中文翻译,2100左右,是经济学家詹姆斯撰写的手工会计与电算化会计会计教育改革与发展—第四届会计与财务问题国际研讨会论文集
把人物的经历和事物的发展变化过程表达出来的一种表达方式。它是写作中最基本、最常见、也是最主要的表达方式。2描写:是对人物的外形、动作、事物的性质、形态和景物的状貌,变化所作的具体刻画和生动描摹。3说明:是用简明的语言、客观而准确地解说事物或阐述说事理的一种表达方式。4抒情:是作者通过作品中心人物表达主观感受,倾吐心中情感的文字表露
在论文提交界面,填写待检测论文的标题(篇名)和作者。如果要去除引用本人已发表文章的重复,请务必填写作者姓名。然后点击【开始上传】按钮上传待检论文。 提交格式:检测前必须删封面,授权书,声明,图片,一级页眉页脚的学校信息;目录、附录、参考文献等要跟提交学校的保持一致,学校测什么就提交什么,和给学校的格式一样 , 学校只测正文就提交正文,学校都测就都加上。 文件大小:文档大小请不要超过30M ,否则将无法上传;可将论文中的图片删除(系统不检测图片)
不会影响后期的检测结果,之前使用过这个系统,感觉检测得不是很严格。
很多毕业生认为写一篇毕业论文非常费时间,也非常痛苦。其实只要自己花费一些时间,用心一点还是比较容易的。毕业论文最重要的2点就是保证内容质量和重复率达标。很多同学担心自己写好的论文,在论文查重的时候却不符合学校的要求,如何解决。今天小编就来告诉大家如何有效的进行论文查重。1、找准合适的检测系统如何进行有效的论文查重,实际上论文检测系统是非常重要的学校如果要求使用哪种检测系统,那么我们就要按照要求进行检测,这也是最基本的原则。因为不同的论文查重系统检测出来的结果也存在一定差别,所以并没有绝对的参考性,再加上每个查询系统的算法和数据库也是不同的,这也会导致很多高校论文的工作非常混乱,所以自己选择论文查重系统时,可能没办法得到学校的认可,而且许多学生为了省钱,反而花费了更多的冤枉钱,所以选择好系统是非常重要的。2、熟悉检测的流程论文查重的流程也是需要我们来弄清楚的,因为查处的操作起来还是比较简单的,但是也是我们特别需要重视的一个小细节。我们可以把写好的论文以文本的形式提交到系统进行查重,等待一会儿就会给出一份详细的检测报告,如果是知网查重,那么时间就会久一些,如果是毕业高峰期检测的话,那时间更加会慢一些。检测完成后,我们只需要对照报告的重复部分进行修改,然后整体阅读几遍,如果没有什么问题就可以提交到学校进行检测。硕士论文查重的规则是什么?以上介绍了如何有效的进行论文查重的相关问题,检测论文一定要找完全正规靠谱的系统,不要完全依托第三方平台,这样的话可能会出现论文泄露问题,因为有的商家没有职业操守,可能会把你的论文转售给第三方。
现在写论文真的很让人头疼了。有时候你自己写,但是最后却发现论文重复率,你也不知道为什么。收到查重报告后一脸懵。修改后,你发现你的可重复性比以前更高了。为什么会这样?为什么每次查重的结果都不一样?1、查重软件不一样目前使用较多的查重软件有知网、万方、维普等。这些都是权威的查重网站,但是这些网站的情况不一样,所以不同的系统数据库就有差距。比如在知网,查重结果是30%,在维普查重是40%,这很正常。2、查重代理不一样目前一些代理平台使用的数据库不准确。比如都是在知网进行查重,但是,结果是,代理A为20%,代理b为25%,发生这种情况是因为代理不同。正规代理使用的数据都是一样的,而非正规代理使用的数据库不是特别正确,或者数据库太少,查重的结果就会不一样。3、为什么改过之后重复率更高了有的人会发现,自己查重一开始是30%,修改后就变成了40%,这很可能是因为你换了查重系统。假设你一开始用知网,然后用维普,那么就会有不同的数据,因为他们的数据库系统不一样。另外,你可能改了一些不该改的部分,因为现在重复率一般用红色或黄色字体标注。有些人看不懂,把原话改了,但重复的部分没改,这样结果就会不一样。
不写在论文里没必要呢如果有期刊有这样的要求,提供查重报告就可以
毕业论文的开题报告包含了下列几方面的内容:一、选题的背景与意义二、研究的基本内容与拟解决的主要问题:三、研究的方法与技术路线四、研究的总体安排与进度五、主要参考文献论文提纲可以理解为写作思路,就是论文的目录,一般只要写到2级标题即可如:绪论1问题的提出2国内外研究综述论文的摘要摘要就是论文的内容提要,是论文中不可缺少的一部分。论文摘要是一篇具有独立性的短文,有其特别的地方。它是建立在对论文进行总结的基础之上,用简单、明确、易懂、精辟的语言对全文内容加以概括,留主干去枝叶,提取论文的主要信息。作者的观点、论文的主要内容、研究成果、独到的见解,这些都应该在摘要中体现出来。
中级职称的职称论文的查重率要低于30%,高级职称的论文查重率要低于20%,但是这也不是绝对的,针对不同期刊发表论文的要求也有所不同,对于在当前的6大核心期刊查重率不能高于15%,更高一点的查重率不能高于8%,如果申请高级职称要求在高级别的期刊上发表,职称论文查重率在8%-15%之间更为安全。
论文”与“调研文章”从它们所表达的性质、作用和手段上来看,都是不同的。调研报告是对某一情况、某一事件、某一经验或问题,经过在实践中对其客观实际情况的调查了解,将调查了解到的全部情况和材料进行“去粗取精、去伪存真、由此及彼、由表及里”的分析研究,揭示出本质,寻找出规律,总结出经验,最后以书面形式陈述出来,这就是调研报告,是应用写作的重要文种。论文就是用来进行科学研究和描述科研成果的文章,简称之为论文。
按研究的学科,可将学术论文分为自然科学论文和社会科学论文。每类又可按各自的门类分下去。如社会科学论文,又可细分为文学、历史、哲学、教育、政治等学科论文。
学术堂整理了一篇3000字的护理学毕业论文范文,希望对你的论文写作能有所帮助: 论文题目:实习护生对老年护理临床环境的研究 摘要:目的了解实习护生对老年人的态度及老年护理临床实习环境现状,探讨老年护理临床实习环境对护生对老年人态度的影响。方法便利抽取兰州市3所三甲医院的实习护生182名为研究对象,采用一般资料调查表、老年人态度量表和老年护理临床实习环境评价问卷对其进行调查。结果实习护生老年人态度量表得分为(56±05)分,表明其态度偏消极;老年护理临床实习环境评价问卷得分为(24±48)分,表明其对老年护理临床实习环境的满意情况为中度满意。实习护生对老年人态度与老年护理临床实习环境评价呈正相关(r=512)。控制一般资料变量后,环境中归属感和成就感两个维度可独立解释实习护生对老年人态度2%的变异。结论在转变护生对老年人态度的过程中,应当重视临床实习环境对其的影响。 关键词:实习护生;老年护理;实习环境 对象与方法 1对象 采用便利抽样法,于2018年1—3月选取兰州市3所三级甲等医院的实习护生182名为研究对象。纳入标准:(1)进行临床实习的全日制护理专业学生;(2)在老年科或老年患者占科室患者人数一半以上的科室实习1个月及以上;(3)自愿参加本研究。排除标准:(1)实习期间尚未轮转老年相关科室的护生;(2)非本院实习护生(如进修生等)。 2方法 1调查工具 (1)一般资料调查表由研究者自行设计,包括性别、学历、老年科实习时间、抚养方式、有没有照顾老年家属经历、与老年家属联系频率等。(2)老年人态度量表(Kogan’sAttitudeTowardOldPeopleScale,KAOP)由Kogan[1]于1961年编制,本研究采用台湾学者Yen等[7]翻译的中文版。量表Cronbach′α系数82,信效度较好。该量表包含34个条目,采用Likert6级评分法,总分34~204分,136分为中立,>136分表示态度积极,<136分表示态度偏消极。(3)老年护理临床实习环境评价问卷由程敏等[8]于2014年以Nolan的感觉框架为理论构架而编制,Cronbach′α系数93,重测信度为74,信效度较好。问卷包括6个维度20个条目。采用Likert5级评分,总分范围20~100分。得分越高表示对临床实习环境评价越高。 2调查方法 与所在医院护理部取得联系,表明调查目的及填写方法,征得调查对象的知情同意,采用问卷星网络发放问卷的方式,被调查者匿名自愿填写。共回收185份问卷,剔除信息不全、统一性作答等问卷3份,共获得有效问卷182份,有效率为4%。 3统计分析 采用SPSS0软件分析数据,计量资料以(x±s)表示,计数资料以频数和构成比描述。采用独立样本t检验、单因素方差分析方法,对实习护生老年人态度量表得分进行分析。采用Pearson相关分析方法,分析护生对老年人态度与老年护理临床实习环境的相关性。采用分层回归分析方法,探讨老年护理临床实习环境对护生对老年人态度的影响。检验水准α=05。 结果 1实习护生老年人态度量表得分情况 实习护生老年人态度量表得分为(56±05)分。结果显示,实习护生老年人态度量表得分在抚养方式、有没有照顾老年亲属经历、与老年亲属联系频率4个方面有显着性差异(P<05)。 2实习护生老年护理临床实习环境评价问卷得分情况 实习护生老年护理临床实习环境评价问卷得分为(24±48)分,各条目平均得分为(51±79)分。 3实习护生对老年人态度与老年护理临床实习环境评价的相关性分析 4实习护生对老年人态度影响因素的回归分析 为进一步分析临床实习环境对实习护生对老年人态度的影响,以实习护生老年人态度量表得分作为因变量进行分层回归分析,以单因素分析中有统计学意义的变量以及环境评价问卷各维度为自变量。第一层放入单因素分析中有统计学意义的变量。第二层控制第一层放入的变量,引入环境评价问卷各维度。自变量赋值如下:抚养方式:老人抚养=1,父母抚养=2;有没有照顾老年亲属经历:有=1,没有=2;与老年亲属联系频率:每周=1,每月=2,每年=3。在控制一般资料变量后,老年护理临床实习环境评价问卷中归属感和成就感两个维度是实习护生对老年人态度的影响因素,可独立解释实习护生对老年人态度2%的变异。 讨论 1实习护生对老年人态度及其影响因素 本调查结果显示,实习护生对老年人态度偏消极。与Abreu等[9]的研究结果一致。Wang等[10-11]的调查结果显示,学生对老年人持积极态度。其他研究结果是护生对老年人持中立态度[12-13]。本次调查中护生对老年人态度偏消极的原因可能为调查对象来自我国西北经济欠发达地区,老年护理发展和专科教育状况与我国发达地区和国外相比差距较大,护生观念落后。本调查显示,抚养方式、有没有照顾老年亲属经历和与老年亲属联系频率是影响实习护生对老年人态度的因素,与李洋等[14-15]的研究结果相似。刘云娥[16]的研究表明,除了护士参加工作的年限外,其余人口学因素均对护士对老年人态度无影响。以上观点不一致的原因可能是护生与一般健康老人的接触不同于住院老年患者,两种老年群体身心状况不同,对护理的需求不同,另外护生扮演的角色和承担的任务也不同。因此,护生在实习过程中与老年住院患者的接触对其老年人态度的影响还有待进一步研究。 2实习护生对老年护理临床实习环境的评价 实习护生对老年护理临床实习环境的评价为中度满意,与程敏[17]的研究结果一致。老年护理临床实习环境评价问卷的6个维度中,得分较高的3个维度分别是安全感、目标性和重要性,这可能与我国护理实习管理规范、模式成熟有关。说明在老年患者较多的科室,护士长和带教教师认识到老年护理的重要性,并在教学中有明确的老年护理实践目标。而成就感、持续性和归属感3个维度得分较低,说明老年护理实践中护生实习成效不显着。分析其原因可能为老年患者病情复杂,而带教教师临床护理工作繁忙,与护生探讨患者病情和共同制订整体护理计划的时间有限;另外,护生进入临床时间尚短,知识储备与技能水平使其仅能独立完成较简单、专业性不强的工作任务。 3实习护生对老年人态度与老年护理临床实习环境评价的相关性 本研究显示,实习护生对老年人态度与老年护理临床实习环境评价呈正相关。护生在实习过程中通过护理老年患者,获得新知识。医护人员、老年患者及家属、实习生、教育资源等多种因素综合作用于护生实习,不同程度地影响其态度。Garbrah等[18]认为改善护生实习环境,由老年学专科护士担任导师,学校和实践机构保持紧密联系,可以转变护生对老年人的态度。 4与老年亲属联系频率、实习环境影响实习护生对老年人态度 回归分析结果显示,实习护生与老年亲属联系频率越高,其老年人态度量表得分越高。护生与老年亲属联系越密切,可能会更关注老年群体及其健康状况。控制人口学特征后,老年护理临床实习环境评价问卷中归属感和成就感两个维度可以独立解释实习护生对老年人态度2%的变异。归属感是个人参与一个系统或环境的经验使参与者感受到自身是这个系统或环境中的一员[19]。实习护生轮转过程中归属感越强,其参与实习并最大限度发挥积极性的可能性就越高[20]。心理学对成就感的定义是当人们对一件事情产生兴趣并且得到认可而产生的一种愉悦的精神体验。成就感是行为结果在目标达成基础上的升华,是护生持续学习、优化实践的动力之一。因此,建议各实习机构老年相关科室加强老年护理临床实习环境管理[21],合理安排带教教师工作任务,使其有充足的时间与实习生交流,了解护生对老年护理及老年患者的认知,以转变其对老年人的态度。 结语 护理专业学生对老年人的态度偏消极,对老年护理临床实习环境的评价为中度满意。实习护生对老年人态度与老年护理临床实习环境评价呈正相关。在转变护生对老年人态度的过程中,应当重视临床实习环境对其的影响,采取多种措施,从归属感、成就感等多方面进行干预,最终提升老龄化背景下老年护理质量。 作者:马静 单位:甘肃中医药大学
一时半会写不好啊,最起码得个半天撒。晕
一般情况下,本科生的毕业论文会被保留5-6年,如果你毕业多年以后被告知论文还需修改,可能是面临以下情况:上级领导检查;毕业后,教育部抽查,很倒霉,刚好抽到你;有人检举,举报你学术不端无论是本专科还是硕博,论文查重这一项工作是必不可少的,无论是临近毕业还是已经久经职场,只要你曾在校期间写过论文,一旦遇到这些情况,都是会再次进行论文查重的,本科论文七年后查重也是会根据具体情况发生的。说到这里,可能大家会有疑问:如果自己以前的论文被收录,或被引用,那么现在再次查重,重复率自然会飚高啊。现在的查重系统可以将时间定位到你毕业的那个时间段,只会将你的论文和指定的时间之前的文库数据进行比对,只要你的毕业论文没问题,就不用太担心查重率不通过的问题。万一,小编说的是万一,万一一个倒霉,真没通过查重,可以联系学校,沟通解决,当然前提是你的论文真没问题。如果本科论文七年后查重的结果是没有通过,那么你的学位也会被取消,由此就可以看出论文对于同学们的重要性。建议大家把毕业论文这件事看重一点,放在心上,最好亲自动手写,或者查询资料,经过自己的理解进行撰写。
这个应该看你们老师的要求吧,如果只是课堂作业的话,那肯定不用查重了,但是如果要发表的话,那还是查下重吧,我记得汉斯出版社的期刊,查重率需低于15%,所以你要是发表的话,查重率控制下比较好