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Stephen M. Saland, chairman of the State Senate Education Committee, is a conservative upstate Republican, and Steven Sanders, chairman of the Assembly Education Committee, is a liberal New York City Democrat. But when it comes to education, they have much in common. Neither is a fan of the federal No Child Left Behind Law and its extensive testing mandates. Both say that standardized tests are too dominant in public schools today.That has at times put the two education chairmen in conflict with the state education commissioner, Richard P. Mills. (46) During his 10-year tenure, Dr. Mills has turned New York into one of the most test-driven public systems in the nation, requiring students to pass five state tests to graduate.(47) For months now, the legislative leaders and the commissioner have been locked in a little-noticed fight over the future of 28 small alternative public high schools, a fight that may well be the final stand for opponents of standardized testing in New York.Senator Saland and Assemblyman Sanders are doing their best to protect these schools in New York City (Urban Academy, Manhattan International), Ithaca (Lehman Alternative) and Rochester (School Without Walls) and help them retain their distinctive educational approach. (48) Instead of the standard survey courses in global studies, American history, biology and chemistry pegged to state tests, these schools favor courses that go into more depth on narrower topics. At Urban Academy, there are courses in Middle East conflicts, world religions, post-Civil War Reconstruction and microbiology.In the mid-1990’s, the former education commissioner, Thomas Sobol, granted these 28 consortium schools (serving 16,000 students, about 1 percent of New York’s high school population) an exemption from most state tests. That permitted a more innovative curriculum, and students were evaluated via a portfolio system that relies on research papers and science projects reviewed by outside experts like David S. Thaler, a Rockefeller University microbiology professor, and Eric Foner, a Columbia history professor.The Gates Foundation, which has given hundreds of millions of dollars to start small high schools nationwide, is so impressed with these schools, and it regularly sends educators to New York to see how they’re run.But the testing exemption for these schools is about to expire, and Commissioner Mills does not want it renewed. He believes that all students, without exception, should take every test.Recently, Senator Saland defied the commissioner. He shepherded a bill through the Republican-controlled Senate that passed 50 to 10 and would continue these schools’ waivers for four years. (49) Senator Saland’s bill does require that students pass the state English and math tests to graduate, letting the state gauge the alternative schools’ performance versus mainstream schools.On the Senate floor, Senator Saland noted that while 61 percent of consortium students qualified for free lunches and three-quarters were black or Hispanic, 88 percent went on to college, compared with 70 percent at mainstream schools that give state tests. (50) He said that the dropout rate was half the rate at mainstream schools and that on the one statewide test these students took regularly, English, they scored an average of 77, outdoing mainstream students by 5 points. During his 10-year tenure, Dr. Mills has turned New York into one of the most test-driven public systems in the nation, requiring students to pass five state tests to graduate.

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Word操作要求: (1)将下段文字的标题置于文章中央,字体设为“隶书”、二号。 (2)将文字从“在信息技术……”分为两个自然段。 (3)将第一自然段与第二自然段交换。 会计信息系统融会了会计、管理、信息技术等多门学科的相关知识,是一门典型的边缘学科。在信息技术日新月异、管理理念层出不穷的市场形势下,只有更密切地结合企业实际,才能使学科发展更具有生命力,由此对该课程的实践性提出了极高的要求。

ABC会计师事务所正在审计XYZ股份有限公司2009年的财务报表,在编制审计计划过程中注册会计师需对以下问题进行分析判断,请代为作出选择。 下列关于财务报表层次重大错报风险的说法不正确的是( )。

A. 通常与控制环境有关
B. 与财务报表整体存在广泛联系
C. 可能影响多项认定
D. 可以界定于某类交易、账户余额、列报的具体认定

ABC会计师事务所接受委托对×公司2009年度财务报表进行审计,注册会计师在对其他特殊项目进行审计时,遇到下列问题,请代为作出正确的专业判断。 下列有关注册会计师对会计估计、关联方和期初余额等特殊项目的审计的提法中,不正确的是( )。

A. 注册会计师应当保持应有的职业谨慎,充分考虑期初余额对所审计财务报表的影响
B. 注册会计师在将被审计单位以前期间作出的会计估计与其实际结果进行比较时,应当将比较结果以数量的形式表现出来,即量化两者的差异
C. 管理层应当建立健全内部控制,确保关联方和关联方交易在有关信息系统中得以恰当识别,在财务报表中充分披露,且不存在重大错报
D. 注册会计师应当评价会计估计依据的数据的准确性、完整性和相关性。但利用被审计单位生成的信息时,注册会计师不必核对该信息是否与会计信息系统处理的数据相一致

丙注册会计师负责对C公司2009年度财务报表进行审计。在编制和归整审计工作底稿时,丙注册会计师遇到下列事项,请代为作出正确的专业判断。 在下列关于丙注册会计师对C公司2008年度财务报表的审计业务的归档日期的说法中,错误的有( )。

A. 丙注册会计师于2009年2月28日完成了审计工作并出具了对C公司2008年度财务报表的审计报告,所形成的审计工作底稿于2009年5月30日归档
B. 注册会计师于2009年2月28日完成了对C公司2008年度财务报表的审计工作,并于3月6日出具了否定意见审计报告。3月9日,会计师事务所根据新的重大情况撤销了审计报告并不再实施进一步审计,相关的审计工作底稿已于2009年5月1日归档
C. 按照时间预算的规划,审计项目组应于2009年3月1日至10日实施对C公司2008年度财务报表的审计工作。3月6日,因发现C公司存在重大舞弊事项,会计师事务所决定终止该项审计业务,此时,将已形成的审计工作底稿全部作废
D. 2009年2月2日将C公司2月1日出具审计报告的2008年度财务报表审计业务的相关工作底稿整理归档

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