Chapter2 Functional Testing(2)

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.。

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.。

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.。

Chapter 2 Methods中文仅供理解，不建议大家记中文，因为1.国内的专有名词尚未统一2.不利于做简答题。

1、from the Barron’s textbook (for ked words)2、from Phoebe’s PPT (for better organized ideas)1、from the Barron’s textbookFrequency distribution 频数分布the y-axis always represents frequency while the other factor is graphed along the x-axis. It can be easily turned into line graphs called frequency polygons线图 or bar graphs know as histograms柱状图.Measures of central tendency 集中趋势attempt to mark the center of a distributionMean 均值The average of all scoresMedian 中位数The central score in the distribution.Write the scores down in ascending(or descending) order and then:1.Odd number of scores: find the middle one as the median2.Even number of scores: find the average of the middle two as themedian.Median will not influenced by outliers.Mode 众数Appears most frequentlyA distribution may have more than one mode.Extreme scores or outliers 异常值can distort the accuracy of mean as a measurement of central tendency.Positive skew 正偏态/右偏态containing more low scores than high scores.Negative skew 负偏态/左偏态containing more high scores than low scores.Measures of variability 离散趋势attempt to depict the diversity of the distributionRange 极差/全距Distance between the highest and lowest scoreStandard deviation & variance 标准差&方差SD is simply the square root of the variance.Measure the average distance of any score in the distribution from the mean.SO, The higher the variance and SD, the more spread out the distribution. (标准差计算方式不用考，但要理解是average distance from the mean)Z score Z分数Measuring the distance of a score from the mean in units of standard deviation, used when you compare scores from different distributions. （Score-平均数）÷标准差=Z分数（以上公式要考！！)Eg：if C scored a 72 on a test with a mean of 80 and a standard deviation of 8, C’s z score would be-1：(72-80)÷8=-1if M score an 84 on that same test, M’s z score would be+0.5: (84-80)÷8=+0.5z分数正负&大小的意义请参考下面正态分布曲线图Normal curve 正态分布曲线A theoretical bell-shaped curve for which the area under the curve lyingbetween any two z scores has been predetermined.Approximately 68% of scores in a normal distribution fall within 1(-1~1) standard deviation of the mean; approximately 95% of scores fall within2(-2~2) standard deviation of the mean; approximately 99% of scores fall within 3(-3~3) standard deviation of the mean.(以上三个百分数要记！)Eg：z scores of 0 and +2 contains 47.5% (95÷2)Percentile 百分位the distance of a score from 0eg：someone who scores in the 90th percentile on a test has scored better than 90% of the people who took the test; someone who scores in the 38th percentile on a test has scored better than only 38% of the people who took the test.Z分数and percentile的关系（参考上面正态分布曲线图）：Someone who scores at the 50th percentile ahs a z score of 0; someone whoscores at the 98th percentile has an approximate z score of +2.Correlation coefficient 相关系数the strength of a correlation. Correlation coefficients range from -1 and +1where -1 is a perfect, negative correlation, +1 is a perfect positivecorrelation and 0 is a denotation that no correlation exists between thetwo variables.Eg: -.92 is as strong a correlation as +.92Scatter plot 散点图graphing pairs of values, one on the y-axis and one on the x-axis. The closer the points come to falling on a straight line, the stronger the correlation.Line of best fit/ regression line 回归线1.the line drawn through the scatter plot that minimized the distance ofall the points from the line.2.Remember! A correlation, no matter how strong, does not indicate acausal relationshipInferential statistics 推论统计1.to determine whether or not findings can be applied to the larger population from which the sample was selected.2.Inferential statistical tests such as: t-test, chi square tests, andANOV As.3.All of these tests yield a p value.Sampling error 抽样误差the extent to which the sample differs from the population.P value P值 1. a value showing the chance that the results occur by chance.2.The smaller the p value, the more significant the results.3.Eg:p=.01(1% chance exists that the results occurred by chance.)p=.1(10% chance exists that the results occurred by chance.)4. A p value can never equal 0 because we can never be 100% certainthat results did not happen due to chance.5. A p value can also be computed for any correlation coefficient:the stronger the correlation and the larger the sample, the more likelythe relationship will be statistically significant.Statistical significance 统计显著性a result with a p value lower than 0.05 (5% chance exists that the results occurred by chance.)APA (American Psychological Association) Ethical GuidelinesInstitutional Review Board (IRB) reviews research proposals for ethical violations and/or procedural errors.1.from Phoebe’s PPTThe process of research(这一章节重点Step3 & Step4)•Step1: initial observation or question•Step2: form a hypothesis•Step3: design the study•Step4: analyze the data and draw conclusions•Step5: report the findings•Step6: consider open questions•Step7: act on open questionsStep3: design the study1.Correlation method: relevant (survey, Naturalistic Observation & Case Studies这几个方法的优缺点要理解)2.Experiment method: Only experiments can identify cause-and-effect relationships（这句话是常考点）• E.g.1.Watching violent television programs has something to do with aggression（correlation）2.Watching violent television programs makes people more aggressive（only experimentcan identify this）Design an experiment1.choosing the sample2.design the variables3.assign the groups4.design the procedures5.conduct the experiment and collect data1: choosing the sampleIn order to select a sample (the group of participants), one must first identify the population (anyone or anything that could possibly be selected to be in the sample) from which the sample will be selectedA good sample represents the population.How to make a sample to be representative?•Random selection•best done using a computer, a table of random numbers, or picking names out of a hat…•Stratified Sampling 分层取样2: design the variables•In testing a hypothesis, researchers manipulate the independent variable and measure the dependent variable•Independent variable: ?•Dependent variable: ?•Operational definition: the method used to measure a variable.3: assign the groups•experimental group (the one that gets the treatment operationalized in the independent var iable)•control group (the one that gets none of the independent variable)•Random assignment•Group matching4：design the procedures•Hawthorne effectControl method: Placebo method•Order effectControl method: Counterbalancing•Be aware of the Confounding variablesConfounding variables1. Participant-relevant confounding variables:Eliminated by random assignment2. Situation-relevant confounding variables:(time of day, the weather, and the presence of other people in the room…Experimenter bias) Eliminated by equivalent environmentExperimenter bias can be eliminated by double-blind procedure5: conduct the experiment and collect dataStep4: analyze the data and draw conclusions1.Descriptive statistics (summarize information about the sample)2.Correlation (the relationship between two variables)3.Inferential statistics (determine whether or not findings can be applied to the larger populationfrom the sample)Descriptive statistics：1.Central tendencyMean, median, and modeExtreme scores or outliersPositively/negatively skewed distribution2.VariabilityRange, variance, standard deviationZ scoresNormal curvepercentilescorrelation：1、correlation coefficient2、scatter plot3、line of the best fit/ regression lineinferential statistics:p valueStatistical significance: p<.05APA ethical guidelines 会考，但理解即可，尤其是人类实验的方面。

PrefaceThere have been quite a number of topical texts and reviews published recently dealing with clinical diagnostics.So,one question to ask is why another book? This Preface hopefully provides a rationale for this.In a parallel vein,there was a belief in the idea of a‘‘Fountain of Youth’’;an aged-adult body enters the ‘‘Fountain’’Service and exits with new body components,with as good-as-new regeneration.To bring this up to date,even if this was achievable,say by tissue engineering the question arises–would the insurance companies foot the bill? So not only are there residual uncertainties,even in utopia,but context is ever changing.To return to the present topic,our aim was to bring the reader up to date within the context of rapidly evolving technology and to communicate this through the eyes of research leaders.A broad range of approaches is scoped and the diagnostics needs and bottlenecks surveyed.Both academic and in-dustrial experts are included,all addressing robust tools for dealing with the world of real biological measurement–especially from the perspective of a commonly neglected expert:the end user.Chapter1(by Thompson et al.)and Chapter2(by Vadgama et al.)deal with Clinical Diagnostics,both in the laboratory and at the bedside,from the broader picture down to some details.There have been powerful advances in extralaboratory testing enabled by new solid-state technology encompassing reagent immobilisation and miniaturization.This is a difficult area to monitor and set standards for,because of the distributed nature of such testing across a variety of clinical sites and even the boratory analysis has taken on major advances with high throughput and small sample volumes,so polar-isation between technologies that are aimed at laboratory testing vs.those for extra laboratory testing are inevitable.RSC Detection Science Series No.2Detection Challenges in Clinical DiagnosticsEdited by Pankaj Vadgama and Serban Peteur The Royal Society of Chemistry2013Published by the Royal Society of Chemistry,viiviii Preface Analytical specificity remains a vital issue,still not fully resolved,especially for low-concentration analytes,regardless of technique,and where sample separation cannot be part of the assay system,as in say in vivo sensors,quite significant effort is required to redesign the basic construct.This latter owes as much to materials science and engineering as to chemistry.Selectivity in general is discussed in Chapter1(by Thompson et al.)with specific regard to Clinical Chemistry.In the in vivo context,sensors need to function selectively given their exposure to unmodified samples.There is the added complication of high local protein concentration and cellular ingress at the implant site.Returning to the selectivity challenge,there are helpful,pub-lished techniques for electrochemical bio/sensors reviewed in Chapters1and6 (Thompson et al.;Peteu and Szunerits),including membranes to address solute transport and interfacing issues.Ultimately,one needs to be mindful of the trade-offbetween analytical complexity and slower processing as against the goal of high specificity.This issue of damaging nonspecific adsorption(NSA),represents a true Achilles heel for direct contact sensors,and is examined in detail.With bio-logical matrices constituting highly complex solute mixtures,it becomes clear they could well prevent the detection/quantification of target analytes present at considerably lower concentration,outlined in Chapter1(Thompson et al.). Early advances in this regard,though not always seen as such,are the dry reagent systems developed for glucose as illustrated in Chapter3(Wang and Hu).Here,unless the integrated laminates are not tailored to whole-device function and can be produced in mass numbers,the overall transduction value cannot be realized.This chapter examines the progress and challenges of the blood-glucose biosensors.Managing one’s diabetes also decreases the occur-rence of its serious complications such as nephropathy,neuropathy and reti-nopathy.The pathogenesis of diabetes and its complications seem to be correlated with the presence of nitro-oxidative species–including peroxynitrite –potentially implicated in beta-cells destruction,as highlighted in Chapter6 (Peteu and Szunerits).Chapter4(Gaspar et al.)critically assess recent progress and many chal-lenges in electrochemical detection of disease-related diagnostic biomarkers. Mostly,we have relied on biomolecules,but aptamer technology shows how such synthetic structures can be harnessed to give stable‘‘readers’’for bio-chemical targets.These are early days still for the technology,and designer aptamers bred via SELEX(selective evolution of ligands by exponential en-richment),should extend their repertoire.It may also be that here and else-where,with use of arrays,absolute selectivity will not be a necessity.As with sampling integrity,so with continuous use sensors for monitoring in vivo,Chapter5(by Meyerhoffet al.),shows there is great need to reduce bio-incompatibility and resultant surface fouling;biofluids are not tolerant of foreign surfaces.In vivo sensors are,however,uniquely positioned to provide site-related information,in particular at specific extravascular,tissue locations,but face a huge safety and biocompatibility challenge.The fact that this has been resolved in some cases raises the possibility of broader forms of monitoringsystems.Even using early proof-of-concept systems,it may yet be possible to pick up biological signatures that arise from wider disease sets.Chapter5(Meyerhoffet al.)especially scrutinizes the challenges for sensors long-term biocompatibility.In spite of the great sensors advances in vitro,the commercial development of implantable chemical sensors has reached a bottleneck.So much so,that,even with the FDA-required recalibration the output of devices,is still not considered reliable enough.Special coating ma-terials able to say attenuate the activation of platelets or materials able to inhibit the inflammatory response will become important.In the case of more exotic short-lived radical species such as peroxynitrite (often r1s lifetime)featured in Chapter6(by Peteu and Szunerits)measure-ment in real environments will be difficult.For species such as peroxynitrite, quantification poses a whole new level of measurement uncertainties,yet they are important:cell signalling,reactivity and tissue damage are mediated by such short-lived radicals.Mitochondrial oxidation is itself a free-radical generator. Interestingly,nitric oxide,superoxide,the precursors of peroxynitrite,and per-oxynitrite itself have been dubbed‘‘the good,the bad and the ugly’’because of their tissue-level effects.This chapter illustrates the chemical diversity of such reactive species and the way in which electrochemical interfaces and sensor chemistry could track some of these,as a glimpse into future clinical use. The biomachinery resulting in ineffective haematopoiesis and augmented leukaemia risk in myelodysplastic syndromes is largely known.However,one major challenge illustrated in Chapter7(by McNamara et al.)is how to cor-rectly classify and‘‘risk stratify’’the patients.Molecular biology assessment could help as diagnostic tools.So often,the right diagnosis–offered early in the game–will affect morbidity and survival.Chapter8(by Barr et al.)describes Raman for noninvasive early cancer diagnosis.Early histological appearances may be difficult to categorise,and there is less interobserver agreement.Some changes may not even be evident by traditional histology,moreover;diagnosis is expensive,time consuming and requires required tissue biopsy.For the specific case of oesophageal neoplasia, there is evidence that a Raman signature can identify molecular change prior to morphological aberrations.Raman spectroscopy can deliver high sensitivity for degenerating,pre-malignant,oesophageal epithelium.The gain would be objectivity,speed and a real-time assessment for early removal of dysplastic tissue and follow up. Raman-basedfibre-optic interrogation has potential as an in situ surgical adjunct.Signal handling with arrays is well exemplified in Chapter9(by Kendall et al.).Any opportunity to create multiple arrays should be taken,as this adds depth to measurement.Here,for volatiles analysis the power of pattern rec-ognition is well demonstrated.Undoubtedly the principles can be extrapolated to other modes of measurement,including where selectivity and drift are challenges,be it in vivo or in vitro.Another overarching challenge in clinical diagnostics:the critical need to provide information not just data.With ease of data generation,it could be saidthat there is too much data for the clinician to deal with,especially if it is real time as with in vivo monitoring devices.Herein lies the problem of what the data is really for;if it is a medical defence strategy it becomes a waste offi-nances,but if behind the data there is a genuine quest for what the bio/ pathological implications might be,then the data becomes of considerably greater value.As with any scientific quest,one might consider this to be analogous to a person searching for their home keys under a streetlamp,even though these might have been dropped somewhere else,because‘‘that’s where the light is.’’...This book has tried to shed some light on some of the important detection challenges impeding future progress in clinical diagnostics.It may be the light is currently in the wrong place,but eventually the home keys will be found.Finally,we would like to thank the team at Royal Society of Chemistry who guided us so patiently through the publication maze and without whom there would be no book:Merlin Fox,Rosalind Searle and Alice Toby-Brant(Commissioning);Lois Bradnam and Sarah Salter(Production).Pankaj VadgamaLondonSerban PeteuBucharestContentsList of Contributors xvii Chapter1Biosensor Technology and the Clinical BiochemistryLaboratory–Issue of Signal Interference from the BiologicalMatrix1Michael Thompson,Sonia Sheikh,Christophe Blaszykowskiand Alexander Romaschin1.1Laboratory Clinical Biochemical Assays11.2Biosensor Technology61.2.1Biosensor Architecture61.2.2Probe Attachment to Device Surfaces71.2.3Devices and Transduction111.3Biosensors and Measurement of Clinical Targets211.4Signal Interference and the Non-specific AdsorptionProblem231.5A Look at Surface Chemistries to Solve the NSA Issue291.6A Final Comment30Acknowledgements31References32 Chapter2Integrated Chemistries for Analytical Simplificationand Point of Care Testing35Pankaj Vadgama,Salzitsa Anastasova andAnna Spehar-Deleze2.1Introduction352.2Fluidics for POCT36 RSC Detection Science Series No.2Detection Challenges in Clinical DiagnosticsEdited by Pankaj Vadgama and Serban Peteur The Royal Society of Chemistry2013Published by the Royal Society of Chemistry,xi。