IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,...IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.展开更多
In view of the fact that has been troubling the empty individual account problem, many scholars advocate the endowment insurance system in China without the need for individual accounts, the Swedish name of account mo...In view of the fact that has been troubling the empty individual account problem, many scholars advocate the endowment insurance system in China without the need for individual accounts, the Swedish name of account model. Sweden＇s successful experience proved the superiority of this model： help to ease transition cost pressure, is conducive to the strengthening of labor participation motivation and inhibition of early retirement behavior, suitable for the current situation of the capital market, but the mountain in Sweden＇s unique system established background with China, coupled with the nominal account model, with its own defects and makes the model does not allow China to fully replicated.展开更多
The current China＇s social security fund adopts the operation mode of ＂combination of social pooling and individual accounts＂.With the increase of the social security fund, the settlement of these problems is very ...The current China＇s social security fund adopts the operation mode of ＂combination of social pooling and individual accounts＂.With the increase of the social security fund, the settlement of these problems is very important. In this paper, the analysis based on the problems of China＇s basic old-age insurance in the current system mode operation, the ＂nominal account system characteristics and operation of overseas advantages and disadvantages on were described in detail, and points out that the＂ nominal account ＂made for a new old-age insurance system mode is conducive to resolving the problems existing in the operation of social security fund, so as to promote the foundation of sustainable development.展开更多
In a constantly changing environment, accountants must not only acquire technical accounting knowledge and skills, but also acquire integrity, objectivity and the skills that enable them to take a firm stand in diffic...In a constantly changing environment, accountants must not only acquire technical accounting knowledge and skills, but also acquire integrity, objectivity and the skills that enable them to take a firm stand in difficult situations. The purpose of this study is to know how to effectively incorporate business ethics in the Bachelor of Science in Accountancy （BSA） curriculum at De La Salle University （DLSU）, Manila. Discussions in this paper focused on the responses of the students on what teaching strategies may prove to be effective when teaching business ethics subjects. Results of this study revealed that students ranked as the most effective the teaching strategy sub-group learning through ethical discussion and collaborative learning followed by the lecture method. Role playing and/or film viewing was ranked third. Inviting guest speaker for practitioner participation, case study method, personal value journals, and service learning were ranked fourth, fifth, sixth and seventh respectively. It is interesting to note that students ranked last/eighth the teaching strategy using the technology-enhanced learning or E-learning when teaching business ethics. This can give us an idea that even though the current generations of students are adept in using the computer and the Internet, they would still prefer actual classroom experiences in learning ethics courses.展开更多
The aim of this paper is to exploit the existing Lexicon-Grammar(LG)tables,as well as to assess their relative importance vis-à-vis the concept of transformation and automatic paraphrasing.These operations includ...The aim of this paper is to exploit the existing Lexicon-Grammar(LG)tables,as well as to assess their relative importance vis-à-vis the concept of transformation and automatic paraphrasing.These operations include multiple processes at the lexical,morpho-syntactic,and semantic levels.Our proposal is to model highly productive phenomena of the Arabic language,such as pronominalization and passivization,dedicated to the both Arabic verb classes and Multiword Expressions(MWEs),in order to formalize the relation between structures and their semantic properties and thus to represent the symmetry and pairs between sentences that share a predicate that links the noun and a support verb.Furthermore,the automatic process of paraphrasing involves both the distributional and transformative features of each class of verbs or other structures such as Arabic MWEs.This research in progress outlines how to build Lexicon-Grammar tables for Arabic syntactic sentences by using automatic paraphrasing in a large transformational grammar on the one hand,and to implement it into both NooJ electronic dictionaries and local grammars on the other hand.展开更多
文摘IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.
文摘In view of the fact that has been troubling the empty individual account problem, many scholars advocate the endowment insurance system in China without the need for individual accounts, the Swedish name of account model. Sweden＇s successful experience proved the superiority of this model： help to ease transition cost pressure, is conducive to the strengthening of labor participation motivation and inhibition of early retirement behavior, suitable for the current situation of the capital market, but the mountain in Sweden＇s unique system established background with China, coupled with the nominal account model, with its own defects and makes the model does not allow China to fully replicated.
文摘The current China＇s social security fund adopts the operation mode of ＂combination of social pooling and individual accounts＂.With the increase of the social security fund, the settlement of these problems is very important. In this paper, the analysis based on the problems of China＇s basic old-age insurance in the current system mode operation, the ＂nominal account system characteristics and operation of overseas advantages and disadvantages on were described in detail, and points out that the＂ nominal account ＂made for a new old-age insurance system mode is conducive to resolving the problems existing in the operation of social security fund, so as to promote the foundation of sustainable development.
文摘In a constantly changing environment, accountants must not only acquire technical accounting knowledge and skills, but also acquire integrity, objectivity and the skills that enable them to take a firm stand in difficult situations. The purpose of this study is to know how to effectively incorporate business ethics in the Bachelor of Science in Accountancy （BSA） curriculum at De La Salle University （DLSU）, Manila. Discussions in this paper focused on the responses of the students on what teaching strategies may prove to be effective when teaching business ethics subjects. Results of this study revealed that students ranked as the most effective the teaching strategy sub-group learning through ethical discussion and collaborative learning followed by the lecture method. Role playing and/or film viewing was ranked third. Inviting guest speaker for practitioner participation, case study method, personal value journals, and service learning were ranked fourth, fifth, sixth and seventh respectively. It is interesting to note that students ranked last/eighth the teaching strategy using the technology-enhanced learning or E-learning when teaching business ethics. This can give us an idea that even though the current generations of students are adept in using the computer and the Internet, they would still prefer actual classroom experiences in learning ethics courses.
文摘The aim of this paper is to exploit the existing Lexicon-Grammar(LG)tables,as well as to assess their relative importance vis-à-vis the concept of transformation and automatic paraphrasing.These operations include multiple processes at the lexical,morpho-syntactic,and semantic levels.Our proposal is to model highly productive phenomena of the Arabic language,such as pronominalization and passivization,dedicated to the both Arabic verb classes and Multiword Expressions(MWEs),in order to formalize the relation between structures and their semantic properties and thus to represent the symmetry and pairs between sentences that share a predicate that links the noun and a support verb.Furthermore,the automatic process of paraphrasing involves both the distributional and transformative features of each class of verbs or other structures such as Arabic MWEs.This research in progress outlines how to build Lexicon-Grammar tables for Arabic syntactic sentences by using automatic paraphrasing in a large transformational grammar on the one hand,and to implement it into both NooJ electronic dictionaries and local grammars on the other hand.
