国家级湘潭经济技术开发区 湘潭九华大道“会师”长沙坪塘大道

12月11日，湘潭九华大道北段全线拉通，和长沙坪塘大道胜利对接。这条道路建成通车后，将成为长沙与湘潭之间的一条主干道，必将整合两市发展资源，推进两市转型升级发展。

大师画作“会师”央美美术馆

2014年11月4日,中央美术学院美术馆馆藏精品陈列展“会师：从北平艺专、延安鲁艺到中央美院”正式对公众开放,一批来自不同历史时期、不同艺术院校的大师作品,在中央美术学院美术馆＂会师＂。此次展览共展出油画、国画、版画等40余件,这些创作于1946年至1953年之间作品,均是北平艺专、延安鲁艺及中央美术学院建院初期的经典之作。

竞争对手能“会师”吗?

2016年3月5日的《新安晚报》上刊登了一篇题为《辽宁四川会师总决赛,CBA将迎新王》的文章,里面有这样一句:北京时间昨晚,2015——2016赛季CBA半决赛结束,辽宁队以总比分3比1淘汰广东队,与此前率先晋级的四川队会师总决赛。

打通·整合·重写·创新——评《20世纪中国文学通史》兼论中国新文学史的"重写"

上个世纪80年代中期,黄子平、陈平原、钱理群在<论"二十世纪中国文学">一文中提出关于"二十世纪中国文学"这一概念,近20年来,围绕这一"命题"而展开的学术研究形成了颇为可观的局面,所发表、出版的各类论文、论著也令人目不暇接.学术研究的进展,必然要推动学科的发展,于是,长期以来分守在中国现代文学和中国当代文学两个领域的学者们便共同产生了"会师"与"合流"的愿望.学术研究走到这一步,应该说是一种进步,是学术民主的必然.而学术成果的定型,一个重要的标志,则是将之引入大学的讲堂,并以"教材"的方式予以认同.正是在这样一种情形下,我们看到由复旦大学中文系博士生导师唐金海、周斌先生主持编写、东方出版中心2003年9月出版的<20世纪中国文学通史>出现了.客观地说,<20世纪中国文学通史>并不是国内第一部运用"20世纪"这一学术框架观照20世纪中国文学的教材.史学研究有"第一"但没有"唯一"."第一"在一定程度上具有"开创"、"开拓"的意义,而后起的研究则有可能在"原创"的基础上实现一种"提升"和"超越",是对"第一"的丰富和发展,是在"第一"基础上的新的建构.我正是在这样一个思想起点上,来观察<20世纪中国文学通史>并思考中国新文学史的"重写"问题.

李先念住过的土坯房

在河南省遂平县槐树乡龙天沟风景区，有两间土坯房。这是一座不寻常的草房，相传已经有了上百年的历史。被风雨冲刷过的墙上的土坯，已经由楞角分明变得浑圆亮洁；房顶上铺缮的茅草梗叶交织，灰白与褐色相间，看起来古朴苍劲，浑然天成。

“东向牌”,博望怎么打?

【写在前面】东向发展一号文件、等高对接、“会师”南京主城、“打造宁博共同体”……当一连串战略谋划密集出现时,马鞍山市博望区东向发展的超前布局跃然纸上。在安徽东部2000公里省界上,有22个县市区毗邻江浙,在长三角一体化全面深化的新语境下,都在铆足干劲打出“东向牌”。虽然各有各的招式,但博望的东向探索,更有样本价值。

Kinetic Rate Constant of Liquid Drainage from Colloidal Gas Aphrons

A kinetic model fitted by the empirical equation has been proposed to describe the liquid drainage behavior. Rate constants （kd） of liquid drainage equation could be obtained from the above empirical equation. In this paper, the stability of the colloidal gas aphrons （CGAs）, the effect of concentrations of sodium dodecyl benzene sulphate （SDBS）, dodecyl trimethylammonium bromide （HTAB） and polyoxyethylene sorbitol anhydride monolaurate（Tween-20）, temperature, stirring speed, stirring time, and various kinds of salts on the kd of liquid drainage are further investigated. The results show that the Arrhenius equation can be successfully used to describe the relation between kd arid absolute temperature （T）, and concentrations of surfactants, stirring speed, stirring time and salinities also have great effect on the kd. At last, the CGAs drainage mechanism is explained from analysis of the rate of liquid drainage as a function of time.

Developing a Business Ethics Curriculum for the Bachelor of Science in Accountancy （BSA） Students of De La Salle University （DLSU）-Manila

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.

The Effect of Executive Management Support and Cost Accountant Competency on CMS Design Effectiveness and Its Consequences： An Empirical Research of Manufacturing Business in Thailand＊

The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.

Analysis of the Factors Affecting Successful Accounting Information of Listed Companies in the Stock Exchange of Thailand

The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system （AIS） competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand （SET）. A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.

Audit Quality in Practice A Critical Analysis of the Financial Reporting Council （FRC） Discussion Paper

The efforts by the Financial Reporting Council （FRC） in the United Kingdom （UK） to stimulate audit firms to improve audit quality manifest in its Discussion Paper： Promoting Audit Quality warrant further analysis. The discussion paper identified factors such as audit firm culture, the quality of people, the effectiveness of audit process, and outside factors such as management and audit committee （AC） which can affect level of audit quality in practice. Reporting upon the analysis of responses to the discussion paper, the objective of this study is to analyze views from the respondents about various issues related to audit quality. This study composes of how subject of audit quality is seen in practice, which contributes to our understanding of conditions, events, or processes that can affect audit quality in practice.

The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities （IFRS for SMEs） in Swaziland

The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.

Harmonization in auditing profession

The globalization process is affecting a lot the economical environment and in many spheres has characterized the last decade of the twentieth century; accounting and auditing as information tools of the real economy are no exception. This paper introduces the analysis of the ongoing process of harmonization of the qualification to audit at a global level. The aim of the paper is to throw light on the processes of harmonizing auditing and accounting on a global basis, an issue that is of considerable debate at the current time both in the accountancy profession and in academia. The paper is structured is several chapters. In the first chapter entitled ＂Process of globalization and accounting evolution＂ the authors are presenting the steps in the main harmonization process and its major players during the last decades. The engine of internationalization seems to be the Anglo-Saxon accounting systems where the globalization issue was always very important. In the second chapter ＂Literature review＂ the authors are presenting some articles linked with the subject of our paper. In the third chapter ＂Harmonization of the qualification to audit＂ the authors are presenting need of ＂global qualification＂ in accounting and audit profession. In the fourth chapter ＂The field of global accountancy education＂, the authors are presenting the history of the adopting by the international organizations sustainable global education curricula in the field of accounting and audition profession. There the authors are underlying the role of Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting International, which is considered to develop a ＂model curriculum＂ for a global accountancy qualification. Also is presented the IFAC＇s Education Committee＇s results and also the ACCA program in educational field. The chapter ＂Forces which are ruling the regulation process＂ is presented the IASC/IASB and the European directives in harmonization process. On the chapter ＂Global accountancy education＂ the authors are presenting the threats of using the need of ＂international qualification in audit＂ by developed countries as a tool of exploitation, using it as ＂cultural capital＂ for sale to developing countries （See the ACCA mechanism）. Also the authors are presenting the IFAC role on building up international accounting curricula, which can be implemented through its members all over the world. The conclusions are trying to emphasize the steps which the accounting education needs to be followed in Romania due to the international evolutions.

Why do not accounting graduates want to become accountants？

This study searches the reasons why accounting graduates do not want to become members of the Malaysian Institute of Accountants （MIA） and accountants. Ten participants were interviewed. An analysis of their interview transcripts, using the constant comparative method, discloses the following reasons why they do not register as members： no added benefits to current employment, difficulty in filling in the application forms, high cost of membership and lack of ambition to become accountants. The findings of this study provide insights to the professional accounting bodies and academics on the accounting graduates＇ lack of interest to become accountants.

Student-Teacher Communication in University Teaching

Considering that communication is an extremely important element in modem university education, it is of utmost importance to know how successful student-teacher communication can be achieved. In an attempt to explain it, this paper gives a definition of educational communication focusing on key aspects of student-teacher relationship and development of skills necessary for complete and independent communication. Student-teacher relationship is mostly determined by the first contact, as explained in Heider＇s attribution theory, because assigning attributes to other people and trying to understand their behavior is essential part of human nature. Through the example of pedagogical workshops, the paper demonstrates the importance of the interactive learning at university level, which leads towards establishing effective communication between teachers and students.Considering that communication is an extremely important element in modem university education, it is of utmost importance to know how successful student-teacher communication can be achieved. In an attempt to explain it, this paper gives a definition of educational communication focusing on key aspects of student-teacher relationship and development of skills necessary for complete and independent communication. Student-teacher relationship is mostly determined by the first contact, as explained in Heider＇s attribution theory, because assigning attributes to other people and trying to understand their behavior is essential part of human nature. Through the example of pedagogical workshops, the paper demonstrates the importance of the interactive learning at university level, which leads towards estabhshmg effective communication between teachers and students.

Financial statements in less developed countries： What do preparers demand？

This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts： the first addressing attitudes of professional accountants toward annual financial reports generally; the second, more specifically measuring the importance of the information items to preparers. Our results suggest that the independent auditor is the most influential group in decision-making processes. As in many developed countries, the auditor＇s report and the regulatory framework are considered to have a major influence on financial reporting practices. Preparers believe that a lack of knowledge of external users＇ needs and lack of reporting standards and accepted accounting principles are the main concerns with corporate financial reports in Iran. The results showed that the balance sheet, auditors＇ report, and income statement in that order are the three most important parts of the annual reports.

CPA Pass Rates in Texas： A 12-Year Analysis

This research examines the CPA exam pass rates for higher education institutions in Texas. An investigation related to the top schools and AACSB accreditation is conducted as well as analyses related to public vs. private schools, area of the state where the institution is located, and University Systems. The results reflect impressive pass rates by University of Texas at Austin and Texas A＆M University at College Station in terms of both number of students taking the exam and the percentage passing it. There was a significant CPA rate lead with private universities only when the two outstanding public universities were omitted from the analysis. The research also found significant differences in terms of areas of the state as well as university systems. The analysis and the findings are very important to students with CPA exam success as their academic primary goal with their university education, the educational institutions preparing the students, and society as a whole. The fmdings may help guide both the universities and the students to better success with the exam as well as perhaps help taxpayers and legislators know how well tax money is being spent in this area.

Does ownership structure matter when CPA deciding types of audit opinions

Ownership structure is one of the most important and basic corporate governance characteristics. Thus, does the ownership structure of a firm have an effect on the type of audit opinion it receives from CPA？ This paper uses a sample including 1246 non-financial listed companies from China A-share market in 2003. Empirical results show： for listed firms, external auditor＇s propensity to qualify is lower with lower proportion of public shares, or with higher concentration of shares at a marginal significant level. However, the proportions of state-owned shares and institutional shares have no significant effects on audit opinions. A possible explanation is that the ownership structure influences risk awareness and negotiation power of audit firms, influences negotiation power of clients, and then ultimately influences auditors＇ reporting decision and audit opinions. The potential policy implication is： a more dispersed ownership structure and/or a higher proportion of public shares are preferable for higher audit reporting conservatism and audit quality in China.

The Transmigrating Evil Genius： From Boothby to Rohmer to Fleming

Literary characters possess a genealogy. Indeed, stock characters like the evil genius or super villain boast family trees that readers can trace not only through time--in this case, starting in the late 19th century--but also across borders. This study traces the genealogical roots of the modern super villain by examining, in turn, Ian Fleming＇s characters Ernst Blofeld and Dr. Julius No, Sax Rohmer＇s Dr. Fu Manchu, and Guy Boothby＇s Dr. Antonio Nikola. In ＂Orientalism＂, the author contends that the modern super villain is the embodiment of these writers＇ orientalist fantasies and fears. Finally, in ＂Mad Science＂, the argument is made that the evil geniuses of Fleming, Rohmer, and Boothby may very well be the offspring of an earlier stock character, the mad scientist, who trades monomania for megalomania.