Chapter2 Functional Testing(2)
language testing Unit 1
Chapter One General Idea of Language Testing: the Past, the Present, and the Future.1.1 the Four Approaches to Language Testing1. The essay-translation approach 写作-翻译法2. The structuralist-psychometric approach 结构主义/心理测量法3. The integrative approach 综合法4. The communicative approach 交际法The relationship between testing and teachingA large number of examinations in the past have encouraged a tendency to separate testing from teaching. Both testing and teaching are so closely interrelated that it is virtually impossible to work in either field without being constantly concerned with the other.Tests may be constructed primarily as devices to reinforce learning and to motivate the student or primarily as a means of assessing the student’s pe rformance in the language. In the former case, the test is geared to the teaching that has taken place, whereas in the latter case the teaching is often geared largely to the test.Standardized tests and public examinations, in fact, may exert such a considerable influence on the average teacher that they are often instrumental in determining the kind of teaching that takes place before the test.A language test which seeks to find out what candidates can do with language provides a focus for purposeful, everyday communication activities. Such a test will have a more useful effect on the learning of a particular language than a mechanical test of structure. Such a test will have a more useful effect on the learning of a particular language than a mechanical test of structure.In the past even good tests of grammar, translation or language manipulation had a negative and even harmful effect on teaching. A good communicative test of language, however, should have a much more positive effect on learning and teaching and should generally result in improved learning habits.1.2 A short history of language testingEssentially, the general picture that emerges is as follows. In China, during the Han Dynasty (201BCE to 8 CE), examinations on classical Confucian doctrine replaced the patronage, a method of selecting civil servants.To avoid corruption, all essays were marked anonymously, and the Emperor personally supervised the final paper. In Europe, examinations flourished first in the universities: from the seventeenth century the debates that had been required for degrees were first supplemented and later replaced by written examinations.In Prussia, examinations were first used for selection of civil servants in the eighteenth country. In Britain, written examinations in emulation of the major university examinations were first used in the middle of the nineteenth century as a means of selecting candidates for the upper grades in the Indian Civil Service,and later adopted for admission to the Home Civil Service and other professions. In France, Napoleon introduced oral examinations at the end of secondary school. In England, similar examinations were established some fifty years later under the control of various universities.By the end of the nineteenth century public examinations were firmly established in Western Europe as methods of controlling education and selecting civil servants. By the 1890s, the element of uncertainty and chance still involved in written examinations had been recognized, and minimalefforts were being made to overcome them.At that period of time, tests were mainly subjective and unscientific. The objective modern language test derived its appeal from the belief that the methods of mental testing could be satisfactorily applied to specific cognitive abilities as well as to general intelligence,and the associated belief that objective new-type tests were fairer than the older traditional examinations.The first new- type language tests appeared in the United States at the beginning of the 1920s, and received a strong stimulus from their utilization in a major U.S. study of language teaching at the end of the decade.During the 1930s, the growth of the psychometrics industry encouraged the use of objective testing techniques. By 1954, objective testing seemed to be successful on one side of the Atlantic at least. Then the changed goals of language teaching required the developments of techniques for testingApproaches to language testingLanguage tests can be roughly classified according to four main approaches to testing (i) the essay-translation approach; (ii) the structuralist approach; (iii) the integrative approach; and (iv) the communicative approach.Although these approaches are listed here in chronological order, they should not be regarded as being strictly confined to certain periods in the development of language testing. Nor are the four approaches always mutually exclusive.A useful test will generally incorporate features of several of these approaches. Indeed, a test may have certain inherent weaknesses simply because it is limited to one approach, however attractive that approach may appear.1 The essay –translation approachThis approach is commonly referred to as the Pre-scientific stage of language testing. No special skill or expertise in testing is required; the subjective judgment of the teacher is considered to be of paramount importance.Tests usually consist of essay writing, translation, and grammatical analysis (often in the form of comment about the language being learnt). The tests also have a heavy literary and cultural bias. Public examinations (e.g. secondary school leaving examinations)resulting from the essay-translation approach sometimes have an aural/oral component at the upper intermediate and advanced levels-though this has sometimes been regarded in the past as something additional and in no way an integral part of the syllabus or examination.Tests usually consist of essay writing, translation, and grammatical analysis (often in the form of comment about the language being learnt). The tests also have a heavy literary and cultural bias. Public examinations (e.g. secondary school leaving examinations)resulting from the essay-translation approach sometimes have an aural/oral component at the upper intermediate and advanced levels-though this has sometimes been regarded in the past as something additional and in no way an integral part of the syllabus or examination.2. The structuralist approachThis approach is characterized by the view that language learning is chiefly concerned with the systematic acquisition of a set of habits. It draws on the work of structural linguistics, in particular the importance of contrastive analysisand the need to identify and measure the learner’s m astery of the separate elements of the targetlanguage: phonology, vocabulary and grammar. Such mastery is tested using words and sentences completely divorced from any context on the test in a comparatively short time.The skills of listening, speaking, reading and writing are also separated from one another as much as possible because it is considered essential to test one thing at a timeThe skills of listening, speaking, reading and writing are also separated from one another as much as possiblebecause it is considered essential to test one thing at a timeSuch features of the structuralist approach are, of course, still valid for certain types of test and for certain purposes.For example, the desire to concentrate on the testees’ abilit y to write by attempting to separate a composition test from reading is commendable in certain respects.Indeed, there are several features of this approach which merit consideration when constructing any good test.3. The integrative approachthe y are often designed to assess the learner’s ability to use two or more skills simultaneously. Thus, integrative tests are concerned with a global view of proficiency-an underlying language competence or ‘grammar of expectancy’,which it is argued every learner possesses regardless of the purpose for which the language is being learnt. Integrative testing involves ‘functional language’ but not the use of functional language. Integrative tests are best characterized by the use of cloze testing and of dictation.Oral interviews, translation and essay writing are also included in many integrative tests- a point frequently overlooked by those who take too narrow a view of integrative testing.The principle of cloze testing is based on the Gestalt theory of ‘closure’ (closing gaps in patterns subconsciously). Thus, cloze tests measure the reader’s ability to decode ‘interrupted’ or ‘mutilated’ messages by making the most acceptable substitutions from all the contextual clues available.Every nth word is deleted in a text (usually every fifth, sixth or seventh word), and students have to complete each gap in the text, using the most appropriate word.4. The communicative approachThe communicative approach to language testing is sometimes linked to the integrative approach. However, although both approaches emphasize the importance of the meaning of utterances rather than their form and structure,there are nevertheless fundamental differences between the two approaches. Communicative tests are concerned primarily (if not totally) with how language is used in communication. Consequently, most aim to incorporate tasks, which approximate as closely as possible to those facing the students in real life.Success is judged in terms of the effectiveness of the communication, which takes place rather than formal linguistic accuracy. Language ‘use’ is often emphasized to the exclusion of language usage. ‘Use’ is concerned with how people actually use language for a multitude of different purposeswhile ‘usage’ co ncerns the formal patterns of language (described in prescriptive grammars and lexicons). In practice, however, some tests of a communicative nature include the testing of usage and also assess ability to handle the formal patterns of the target language.Indeed, few supporters of the communicative approach would argue that communicativecompetence can ever be achieved without a considerable mastery of the grammar of a language. 1.3 What are the current large-scale tests at home and abroad?PETS 1-5 (Public English Test System)CET4, CET6 (College English Tests)TEM4, TEM8 (Test for English Majors)TOEFL (Test of English as a Foreign Language)IELTS (International English Language Testing System)References1. Bachman, L. F. & Adrian S. Palmer. Language Testing in Practice. London: Oxford University Press, 1996.2. Heaton, J. B. Writing English Language Tests. London and New York: Longman Group UK Limited, 1988.。
Functional Skills英语基本水平：新中心指导（2016年11月）说明书
Level 2 Functional Skills English: overview guidance for new centres (November 2016)Who can take Functional Skills (FS) and does it count in performance measures?FS is available to learners in England. It is usually sat by learners who are aged 14 or over. FS does not count in performance measures and does not have a CEFR equivalence.What documents must I read?SpecificationQuality Assurance Handbook (QAH) (renewed each academic year) Information on audio-visual recording for Speaking, Listening and Communication (SLC) and other verification updates for 2016/17Guided learning hours: 45What do I need to do to get started?Register learners (page 222 of the Information Manual 2016)Appoint a Lead IV. (Please note that the Lead IV registration and OSCA training needs updating each year on 1 September.)Have the Lead IV complete OSCA training.Send the Lead IV declaration form (page 31 of the QAH) to************************ prior to the Standards Verification visit.Can I start at any time in the academic year?Yes, you can, but if you are following a paper-based model, you will need to consider the gap in assessment windows between July and October.What support is available?Level 1 and 2 Speaking, Listening and Communication assessment videosPast papers, lesson plans, schemes of work etcStructure of the qualificationComponents worth 33.3% each: Speaking, Listening and Communication, Reading and Writing.Speaking, Listening and Communication (SLC)Tasks: Teachers devise their own tasks based on their students’ interests and the skills criteria. Any topic that allows learners to demonstrate the skills required is acceptable e.g. something in the news, football, healthy eating, travel etc. Edexcel does not provide tasks. You can see videos of learner performances to get an idea. You can email *************************** if you’d like to discuss tasks further.Students will need to complete a discussion and a presentation.Time: The total assessment time should be approximately 30 minutes. The two activities do not need to be exactly 15 minutes each.Can Assessors take part in the SLC discussion?No, they can’t.What if there is only 1 learner taking the test?If there is only 1 candidate taking the test, other learner/s (working at the same level) can participate even if they are not taking the test. If no other learners are available, other adult/s can participate providing they do not give any additional support to the candidate. For discussions, a minimum of 3 participants are required.Do both tasks need to be done on the same day?No, learners can do 1 SLC task on one day and the second on another.What percentage of candidates need to be internally verified for S&L?There is no fixed percentage.Is there a set date for completing the assessment?There is no set date or assessment window, but, please see page 5 of the Quality Assurance Handbook (and the table later in this document) for the deadlines by which SLC marks must be submitted in order to get complete results to students on the results day for each paper-based assessment window.Can I ‘double-use’ the Spoken Language Endorsement (SLE) from GCSE English Language if my students are also sitting that qualification?Yes, you can, providing the tasks set will allow learners to meet the criteria of the FS L2 SLC task.ReadingTasks: Learners answer questions on 3 texts based on a single context. Up to 20% of questions will be fixed response.Time: The assessment must be completed in 60 minutes.WritingTasks: Learners will answer two writing tasks with separate contexts. 40% of marks on each task will be allocated to SPAG.Time: The assessment must be completed in 60 minutes.Sittings for paper-based Reading and Writing exams in 2016-17 are available here.Standards VerificationHow many Speaking and Listening assessments need to be recorded?Centres are required to make two video recordings of live assessments per task per level prior to the standards verification visit taking place. This is to ensure that the centre can provide sample assessments to the Standards Verifier during a visit.When does the standards verification visit take place and how is this communicated?Centres usually receive a visit on a three-year cycle. You will usually be notified by email in October if you are receiving a visit. The standards verifier will agree a date for the visit with you. The visits usually take place between October and July of the academic year.Do Speaking and Listening assessments need to be video recorded?Yes, audio recordings are not sufficient.When are the windows for me to complete my OSCA training?There are no windows for FS English OSCA. The training materials are available all year round. The Lead Internal Verifier can go online at any time and complete training.How do I complete the OSCA training?A step by step guide with screenshots is available from page 12 of the Quality Assurance Handbook. The Lead IV watches the videos and then completes and returns the Lead IV Declaration form to ************************. The Lead IV will receive email confirmation that their Lead IV status has been updated.Can I use the OSCA materials to train other members of the department?Yes, you may.What information do centres have to provide the Standards Verifier? Your centre must provide copies of:∙sampling plans∙sampling records, including feedback to Assessors∙records of monitoring assessment practice, including feedback to Assessors.Important changes to Speaking and Listening for 2016-17 are detailed here.DeadlinesPaper based modelOnscreen modelThere are no deadlines for submitting marks for the onscreen, on demand model. For the Speaking, Listening & Communication unit, marks are to be submitted when the learner is ready to receive the certificate.Access ArrangementsDetails of access arrangements are available from JCQ.Details about the use of computer and human readers, voice recognitiontec hnology, ‘human’ scribes and exemptions are on page 15 of the specification. FAQsWhat is the qualification number? 500/8683/2Are dictionaries allowed? Dictionaries and bilingual dictionaries are allowed for Reading and Writing. Please see the full guidance in the JCQ access guidance document here.How do I decide which level my students should be entered for? Our free Initial Assessment Tool (IAT) can help teachers and tutors decide which level of Functional Skills English a learner should study.If our Lead Internal Verifier leaves the centre, do we need to appoint a new Lead Internal Verifier?Yes, each centre is required to appoint a Lead Internal Verifier so, as soon as one leaves, the centre needs to appoint a new Lead Internal Verifier. They are then required to complete the OSCA training and fill out a new Lead Internal Verifier Declaration Form. If the outgoing Lead IV does not withdraw before leaving, please email ************************ with the name of the outgoing and new Lead IV.If there is only 1 teacher delivering the qualification, can they also be an invigilator?Only in circumstances in which an alternative sole invigilator is not practicably possible, for example, a remote learner sitting the test in the work place. This will not be acceptable for large centres using an exam hall.How is remote sampling completed? Details are available from page 28 of the Quality Assurance Handbook.If we have more than 1 centre number (sub-sites) do we need more than 1 Lead IV?You can tell us that you have 1 for each site or that it will be the same person for both, by emailing ************************.If a learner has completed a unit with one awarding body and then moves to a new centre, can they make use of the reading/writing/SLC result that they already have to complete FS L1?Yes, they can. The new centre needs to complete and return a transfer of credit form.Where do I find grade boundaries? Grade boundaries are available here. How long is this specification valid? The review date is 31st August 2018. Last updated, 23 November 2016.。
计量经济学软件应用教程讲义-chapter2 (更新)
This is unrealistic for many economic applications. E.g., in the wage-education example, we might want to allow for increasing returns: the next year of education has a larger effect on wages than did the previous year.
yield b1 fertilizer
9
DERIVING THE ORDINARY LEAST SQUARES ESTIMATES
10
Estimate the population parameters from a sample
Basic idea of regression is to estimate the population parameters from a sample
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15
Derivation of OLS
Using the properties of summation, we can rewrite the first condition as follows
Part_4_Chapter_2_Intangible_assets_(IAS_38)
IAS38–I NTANGIBLE ASSETSD EFINITIONAn intangible asset is an identifiable non-monetary asset without physical substance.An asset is identifiable if it either-Is separable, ie is capable of being separated or divided from the entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, identifiable asset or liability, regardless of whether the entity intends to do so; or-Arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations.R ECOGNITIONAn asset shall be recognised if, and only if:-It is probable that the expected future economic benefits that are attributable to the asset will flow to the entity; and-The cost of the asset can be measured reliably.A PPLICATION OF RECOGNITION PRINCIPLESI NTANGIBLE ASSETS THAT ARE SEPARATELY ACQUIREDF UTURE ECONOMIC BENEFITSAs the entity was prepared to pay for the intangible asset this reflects the expectation about the probability that the expected economic benefits embodied in the asset will flow to the entity. Therefore the probability of future economic benefits criterion is always considered to be satisfied for separately acquired assetsR ELIABLE MEASUREMENT OF THE COSTUsually the cost of a separately acquired intangible asset can be measured reliably. This is particularly so if the purchase consideration is in the form of cash or other monetary assets. The cost of a separately acquired intangible asset comprises-Its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates; and-Any directly attributable cost of preparing the asset for its intended use.I NTANGIBLE ASSETS THAT ARE ACQUIRED AS PART OF A BUSINESS COMBINATIONF UTURE ECONOMIC BENEFITSIf an intangible asset is acquired in a business combination, the cost of that intangible asset is its fair value at the a cquisition date. The fair value of an intangible asset will reflect market participants’ expectations at the acquisition date about the probability that the expected future economic benefits embodied in the asset will flow to the entity. Therefore, the probability recognition criterion is always considered to be satisfied for intangible assets acquired in business combinations.R ELIABLE MEASUREMENT OF THE COSTIf an asset acquired in a business combination is separable or arises from contractual or other legal rights, sufficient information exists to measure reliably the fair value of the asset. Thus, the reliable measurement criterion is always considered to be satisfied for intangible assets acquired in business combinations.I NTANGIBLE ASSETS THAT ARE ACQUIRED BY WAY OF A GOVERNMENT GRANTIn accordance with IAS 20 –Accounting for government grants and disclosure of government assistance, an entity may choose to recognize both the intangible asset and the grant initially at fair value. If an entity chooses not to recognize the asset initially at fair value, the entity recognizes the asset initially at a nominal amount plus any expenditure that is directly attributable to preparing the asset for its intended use.I NTERNALLY GENERATED INTANGIBLE ASSETSInternally generated goodwill shall not be recognised as an asset because it is not an identifiable resource controlled by the entity that can be measured reliably at cost.In general, it is sometimes difficult to assess whether an internally generated intangible asset qualifies for recognition because of problems in-Identifying whether and when there is an identifiable asset that will generate expected future economic benefits; and-Determining the cost of the asset reliably. In some cases, the cost of generating an intangible asset internally cannot be distinguished from the cost of maintaining or enhancing the entity’s internally generated goodwill or of running day-to-day operations.To assess whether an internally generated intangible asset meets the criteria for recognition, an entity classifies the generation of the asset into:a. A research phase; andb. A development phaseR ESEARCH PHASESince an entity the expenditures incurred during the research phase do not meet the probability of future economic benefits criterion is not met, and no intangible asset arising from research shall be recognised.Examples of research activities for which the expenditures shall be recognised as an expense when incurred are:-Activities aimed at obtaining new knowledge;-The search for, evaluation and final selection of, applications of research findings or other knowledge;-The search for alternatives for materials, devices, products, processes, systems or services; and-The formulation, design, evaluation and final selection of possible alternatives for new or improved materials, devices, products, processes, systems or services.D EVELOPMENT PHASEAn intangible asset arising from development shall be recognised if, and only if, an entity can demonstrate all of the following:-The technical feasibility of completing the intangible asset so that it will be available for use or sale-Its intention to complete the intangible asset and use or sell it-Its ability to use or sell the intangible asset-How the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset.-The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset-Its ability to measure reliably the expenditure attributable to the intangible asset during its development.Examples of development activities are:-The design, construction and testing of pre-production or pre-use prototypes and models;-The design of tools, jigs, moulds and dies involving new technology;-The design, construction and operation of a pilot plant that is not of a scale economically feasible for commercial production; and-The design, construction and testing of a chosen alternative for new or improved materials, devices, products, processes, systems or services.M EASUREMENTI NITIAL MEASUREMENTAn intangible asset shall be measured initially at cost. The cost is the amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction.Examples of directly attributable costs are-Costs of materials and services used or consumed in generating the intangible assets-Costs of employee benefits (see IAS 19 –Employee benefits) arising directly from the generation of the asset and from bringing the asset to its working condition;-Fees to register a legal right;-Amortisation of patents and licences that are used to generate the intangible asset;-Professional fees arising directly from bringing the asset to its working condition; and-Costs of testing whether the asset is functioning properlyIAS 23 –Borrowing costs specifies criteria for the recognition of interest as an element of the cost of an internally generated intangible asset.The following are examples of expenditures that are not part of the cost of an intangible asset-Expenditure on start-up activities (ie start-up costs), unless this expenditure is included in the cost of an item of property, plant and equipment in accordance with IAS 16 –Property, plant and equipment. Start-up costs may consist of establishment costs such as legal and secretarial costs incurred in establishing a legal entity, expenditure to open a new facility or business (ie pre-opening costs) or expenditures for starting new operations or launching new products or processes (ie pre-operating costs) -Costs of introducing a new product or service (including costs of advertising and promotional activities –including mail order catalogues);-Costs of conducting business in a new location or with a new class of customer (including costs of staff training);-Selling, administrative and other general overhead expenditures unless this expenditure can be directly attributed to preparing the asset for use;-Identified inefficiencies and initial operating losses incurred before the asset achieves planned performance; and-Expenditure on training staff to operate the asset-Expenditure on relocating or reorganizing part or all of an entityS UBSEQUENT MEASUREMENTAn entity shall choose either the cost model or the revaluation model as its accounting policy. If an intangible asset is accounted for using the revaluation model all other assets in its class shall also be accounted for using the same model, unless there is no active market for those assets.In accordance with the cost model, the intangible asset is carried at its cost less any accumulated amortisation and any accumulated impairment losses.If the entity uses the revaluation model, the intangible asset shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated amortisation and subsequent accumulatedimpairment losses. For the purpose of revaluations under this standard, fair value shall be measured by reference to an active market.A MORTISATIONU SEFUL LIFEAn entity shall assess whether the useful life of an intangible asset is finite or indefinite and, if finite, the length of, or number of production or similar units constituting, that useful life.A DVANCED TOPICSSIC32–I NTANGIBLE ASSETS –W EB SITE COSTSE XCHANGES OF ASSETSThe cost of an intangible asset that is acquired in exchange for a non-monetary asset or asset, or a combination of monetary and non-monetary assets, is measured at fair value unless-The exchange transaction lacks commercial substance or-The fair value of neither the asset received not the asset given up is reliably measurable.An exchange transaction has commercial substance ifa.The configuration (ie risk, timing and amount) of the cash flows of the asset received differs from theconfiguration of the cash flows of the asset transferred; orb.The entity-specific value of the portion of the entity’s operations affected by the transaction changes as aresult of the exchange; andc.The difference in (a) and (b) is significant relative to the fair value of the assets exchangeI NTANGIBLE ASSETS ACQUIRED IN A BUSINESS COMBINATIONIn accordance with IFRS 3 –Business combinations, an acquirer recognizes at the acquisition date, separately from goodwill, an intangible asset of the acquire, irrespective of whether the asset had been recognised by the acquire before the business combination if it-Meets the definition of an asset; and-Is identifiable, ie separable or arises from contractual or other legal rightsExamples: in-process research or development, brands, customer bases,…Subsequent expenditures on an in-process research or development project acquired separately or in a business combination and recognised as an intangible asset is:-Recognised as an expense when incurred if it is research expenditure-Recognised as an expense when incurred if it is development expenditure that does not satisfy the criteria for recognition as an intangible asset; and-Added to the carrying amount of the acquired in-process research or development project if it is development expenditure that satisfies the recognition criteriaR EVALUATION MODELIf an entity applies the revaluation model it shall make these revaluations with sufficient regularity to ensure that the carrying amount does not differ materially from the fair value.It is uncommon for an active market to exist for an intangible asset, therefore intangible assets are usually accounted for using the cost model, although exceptions (e.g. emission rights) exist.If an asset’s carrying amount is increased as a result of a revaluation, the increase shall be recognised in other comprehensive income and accumulated in equity under the heading of revaluation surplus. However, an increase shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss.If an asset’s carrying amount is decreased as a result of a revaluation, the decrease shall be recognised in profit or loss. However, the decrease shall be recognised in other comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that asset. The decrease recognised in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus.The cumulative revaluation surplus included in equity in respect of an intangible asset may be transferred directly to retained earnings when the asset is derecognized. It may also be transferred as the asset is used by an entity. Transfers from revaluation surplus to retained earnings are not made through profit or loss.R EFERENCESIASB, International Financial Reporting Standards, 2014, IAS 38 – Intangible assets.IASB, International Financial Reporting Standards, 2014, SIC 32 – Intangible assets – Web site costs.Refer to the standard or to disclosure checklists for the specific disclosure requirements of this standard.D ISCUSSIONS1.IFRS 3 –Business combinations defines goodwill as an asset representing the future economic benefits arisingfrom other assets acquired in a business combination that are not individually identified and separately recognised. In general, goodwill is measured as the difference between the consideration paid for the control over another company and the assets and liabilities that are recognised in accordance with IFRS of this company. Is goodwill an intangible asset ?2.Explain why the following elements are not recognised as an intangible asset in accordance with IAS 38a. A team of skilled staffb.Specific management or technical talentc. A portfolio of customersd.Internally generated brands3.Discuss the difference between an “indefinite” and an “infinite” useful life. In this context, compare thedifference in accounting treatment of land and of a acquired brand like for example “coca-cola”.4.Explain the identifiable feature in the definition of an intangible asset.5.Give the difference between research and development. Link the different accounting treatment with thedefinition of an asset in the framework.6.Give three examples of costs that are not recognised as an (intangible) asset7.Explain the different accounting treatment between internally generated brands and acquired brands. Indicatethe reasons for the difference in accounting.8.Explain why the recognition of internally generated intangible assets is difficult. Give an example.9.Give three examples of directly attributable costs that have to be included in the initial measurement ofintangible assets.10.Give three examples of costs that can not be included in the initial measurement of intangible assets.11.Discuss the accounting treatment of intangible assets under the revaluation model. What are the restrictionsfor using the revaluation model for intangible assets?12.Discuss the treatment of website development costs.。
【Verilog硬件描述】Verilog HDL-chapter2-3
Microelectronic center
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Top-Down and Bottom-Up
2.2 Design methodology
Microelectronic center
3
Review
Spec.
Behavior HDL Top_down Flow
High-Level Synthesis
RTL HDL
Area
Synthesis
Timing
Netlist
Power DFT
FPGA Compiler Placement&Routing
▪ For the final physical implementation ▪ VHDL：very high speed integrated circuits
(VHSIC) HDL-IEEE-1076(1987)
▪ Verilog HDL
Microelectronic center
15
2.3 Framework of Verilog HDL
9
2.1 System on Chip
16-State Viterbi
Technology: 0.18 mm (C10N)
Transfer Rate: 850 Mbit/s
Package:
P-TQFP-100
Analog Area: 20 % (relative)
Digital Area: 80 % (relative)
Bottom-up
对外汉语教学概论chapter2第二语言教学法主要流派2
2. 产生时间： 产生于20世纪70年代初欧洲经济共同体国家 （西欧），中心在英国，而后兴盛于美国。
3．创始人： 英国语言学家威尔金斯（D. A. Wilkins）。代 表人物还有英国的语言教育家亚历山大、威 多森、荷兰的范埃克。
★运用交际法编写出的最有名的教材是《跟 我学》(Follow Me)。
第十七课 相约（二）去动物园
课文2
和子：你认识李成日吗？ 刘京：当然认识。去年他在这儿学过汉语。 和子：你知道吗？明天他来北京。 刘京：不知道。他上午到还是下午到？ 和子：下午两点，我去机场接他。 刘京：明天下午没有课，我跟你一起去。 和子：好的。 刘京：什么时候去？ 和子：一点吧。
（3）语境练习
把相关的语言要点放在一定的语境中练习，学会使 用它们。
5.功能法的教学过程和方法
（4）交际练习
在教师提供的一定交际情境中，让学生运用学过的 语言形式从有指导的到完全自由地表达自己的思想， 常采用游戏、谈话、即席讲话、讲故事、讨论、辩 论、扮演角色、即兴表演等解决问题的活动，以培 养学生在实际生活中的交际能力。
第十六课 相约（一）你看过京剧吗
课文2
和子：听说，烤鸭是北京的名菜。 玛丽：我还没吃过呢！ 和子：我们应该去尝一尝。 玛丽：二十八号晚上我没事，你呢？ 和子：不行，有朋友来看我。 玛丽：三十号晚上怎么样？ 和子：可以。
第十七课 相约（二）去动物园
课文1
张丽英：这两天天气很好。我们出去玩儿玩儿吧。 和子：去哪儿玩儿好呢？ 张丽英：去北海公园，看看花儿，划划船，多好啊！ 和子：上星期我去过了，去别的地方吧。 张丽英：去动物园怎么样？ 和子：行，还可以看看熊猫呢。 张丽英：我们怎么去？ 和子：骑自行车去吧。
天津大学软件工程课程教学大纲
2. Course Description This course presents an introduction to the basic concepts of software, objects of
software engineering, traditional procedure-oriented soft development methods and object-oriented soft development methods, so students can master the method to develop high quality software. By learning the software develop process and process management techniques, students can understand how to conduct software metrics and management, how to take quality assurance activities, so the students can plan and manage software development activities effectively.
《软件工程——理论与实践（第三版）》，Pfleeger.S.L，Atlee.J.M.著，高等教 育出版社，2006 年 9 月。
制定人： 审核人： 批准人： 批准日期：
年月日
TU Syllabus for Software Engineering
Code:
2160288
Semester Hours: 56
Chapter 2 Software Process Software Process Model Component-Based Development Process RUP CMM
语言学第二章chapter2电子教案
Language
Number of speakers
1. Chinese/Mandarin 1,300,000,000
Affricates VL
破擦音 VD w
Nasals
鼻音 VD p b
Liquids 流音 VD
f v θδ f v θδ
td
kg
s z ∫З
h
t∫ dЗ
n
η
I
r
j
td
kg
s z ∫З
h
Classification of vowels 元音分类
English vowels can be divided into two large categories:
The manner of articulation：
• Stops/plosives 爆破音: [p] [b] [t] [d] [k] [g] • Fricatives 摩擦音:[f] [v] [s] [z] [ʃ] [ʒ] [h] • Affricates 破擦音:[tʃ] [dʒ] • Liquids流音: [l] [r] • Nasals鼻音: [m] [n] [ŋ ] • glides/semivowels半元音: [j] [w]
The place of articulation：
• bilabial: [p], [b], [w] • labiodental :[f] [v] • dental: [θ] [ð] • alveolar: [t], [d], [s], [z], [n], [l], [r] • palatal: [ʃ] [ʒ] [tʃ] [dʒ] [j] • velar: [k], [g] • glottal: [h]
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2.4 Cause Effect Graphing——Example
（2）Draw CEG. Cause nodes on the left, effect nodes on the right
（3）CEG （4）Because 2 and 3, 4 and 5 can not happen at the same time, so there are E constraints.2.4 Cause Effect Graphing——Exercise
Answer
Cause-effect graph
c1
E
e1 V 10
V
c2 c3
e2 e3
2.4 Cause Effect Graphing——Exercise
1 2 1 1 0 3 1 0 1 1 4 1 0 0 1 5 0 1 1 1 6 0 1 0 1 7 0 0 1 0 8 0 0 0 0
2.4 Cause Effect Graphing——Example
（1）Analysis the specification and find out causes and results
cause： 1. 售货机有零钱找 2. 投入1元硬币 3. 投入5角硬币 4. 押下橙汁按钮 5. 押下啤酒按钮 建立中间结点，表示处理中间状态 11. 该找5角（投入1元硬币且押下饮料按钮） 12. 押下〖橙汁〗或〖啤酒〗的按钮 13. 可找5角（应当找5角零钱并且售货机有零钱找） 14. 钱已付清 effect： 21. 售货机〖零钱找完〗灯亮 22. 退还1元硬币 23. 找回5角硬币 24. 送出橙汁饮料 25. 送出啤酒饮料
Cause c1 c2 c3 10 Action e1 e2 e3 Test case
1 1 1
√
√ √ #3 #A *6 √ √ *B A1
√
√ GT
2.4 Cause Effect Graphing——Exercise
Design test case
ID 1 2 3 4 5 6 Input #3 #A *6 *B A1 GT Expected results Modify the document Give the information M Modify the document Give the information M Give the information N Give the information M and N
If the result of a is1 then
b must be 0
a R b M
a
b
2.4 Cause-Effect Graphing
The steps of cause-effect graph design
1.According to the description of specification to analysis and determine “Cause” and “Effect”. Usually causes are input conditions or equivalence classes of input conditions, effects are “CEG” among every output condition and output result. 2.Analysis the semantic content
find out correspondences among causes. find out correspondences between causes and effects. link into CEG
3.Due to the restrictions of grammar or the environment, certain combinations of causes or causes and effects are impossible, we can use some marks to indicate these restrictions or limitations. 4.Change CEG into judgment table 5.Design test case for every column of judgment table.
2.4 Cause Effect Graphing——Example
有一个处理单价为5角钱的饮料的自动售货 机软件测试用例的设计。其规格说明如下：
（1）若投入5角钱或1元钱的硬币，押下〖橙汁〗 或〖啤酒〗的按钮，则相应的饮料就送出来。 （2） 若售货机没有零钱找，则一个显示〖零钱 找完〗的红灯亮，这时在投入1元硬币并押下按 钮后，饮料不送出来而且1元硬币也退出来。 （3）若有零钱找，则显示〖零钱找完〗的红灯 灭，在送出饮料的同时退还5角硬币。”
2.4 Cause Effect Graphing——Exercise
Answer
Cause
c1— the first character is # c2 —the first character is * c3 —the second character is number e1— give the information N e2— modify the document e3— give the information M
O constraint
Only one of a and b is1 and must one of them is 1
a
a I b c O
a
E
b
b
2.4 Cause Effect Graphing
R constraint
If a is1 then b must be 1
M constraint
Request Please give the causes and effects Find out the relationship between causes and effects Find out the relationship between cause and cause Draw cause-effect graph Change the cause-effect graph to judgment table According to this judgment table, design test cases
售货机有零钱找
1 11
该找5角
21 22 23 24
V V V V V
“零钱找完”灯亮
投入1元硬币
投入5角硬币
3 4 5
12 押下按钮
押下橙汁按钮
E
押下啤酒按钮
V
E
2
退还1元硬币
13
可找5角
找回5角硬币
V
14
钱付清 送出橙汁饮料
25
送出啤酒饮料
2.4 Cause Effect Graphing——Example
2.4 Cause-Effect Graphing
Cause-effect relationship
（1）Identical ：if c1 is 1，then e1 is 1 also， else e1 is 0.
c1 e1
（2）Not：if c1 is 1，then e1is 0，else e1 is 1.
c2 c3
V
e1
（4）And：if both c1 and c2 are 1，then e1is1，else e1is 0；“may have arbitrary number of input.
c1 e1
c2
V
2.4 Cause Effect Graphing
Constraint
In practical issues, the input states also exist certain dependencies, called constraint. There are constraints among outputs states . In Cause effect graph, we will use some specific symbols to show these constraints.
2.4 Cause Effect Graphing
E constraint
a and b can not be 1 at the same time
I constraint
One of a、b and c must be 1 at least They can’t be 0 at the same time
（5）Change to judgment table
2.4 Cause Effect Graphing——Exercise
The first character of input must be ‘#’ or ‘*’,the second character of input must be number. In this condition, the document will be modified. If the first character isn’t ‘#’ or ‘*’ then give the information N. if the second character isn’t number then give the information M.
c1 e1
2.4 Cause Effect Graphing
Cause-effect relationship
c1
（3）Or：if c1or c2 or c3 is 1，then e1 is 1，else e1is 0；“Or” may have arbitrary number of inputs.