The urban-rural income gap is widening,which has become a bottleneck restricting China's economic and social development.It is the current outstanding problems in the harmonious development of the society.Community S...The urban-rural income gap is widening,which has become a bottleneck restricting China's economic and social development.It is the current outstanding problems in the harmonious development of the society.Community Supported Agriculture(CSA) is one of the most important forms of sustainable agriculture and it has received the attention in recent years.This paper first introduces the rise and development of CSA in China,and discuss the impact of CSA on urban-rural income gap in China preliminarily in order to provide ideas for improving the farmers' income and narrowing the income gap between urban and rural areas.展开更多
Influences of some electrolyte impurities within starch and starch cationization on the adhesion of quaternary ammonium cornstarch to cotton and polyester fibers were investigated. The electrolytes considered incl...Influences of some electrolyte impurities within starch and starch cationization on the adhesion of quaternary ammonium cornstarch to cotton and polyester fibers were investigated. The electrolytes considered included NaCI, Na2SO4, NaH2PO4 and Na2HPO4. The adhesion to fibers was evaluated in terms of maximum strength and work-to-break of the roving sized with the starch pastes containing electrolytes. It was found that the cationization showed a positive effect on the adhesion to both fibers whereas the electrolytes gave an adverse effect and reduced the adhesion. The adverse effect depends on the type and amount of electrolytes. The influence of electrolytes on the adhesion can be ranked in a series of NaH2PO4〉 Na2 HPO4〉 Na2SO4 〉 NaCl. The adhesion enhances as the modification extent increases and the electrolyte content decreases. Furthermore, the adverse effect can be compensated by the positive effect of the starch modification even at a low modification extent. If the electrolytes are fully eliminated, the cationic starch can increase the adhesion strength by more than 10% for both fibers.展开更多
Under the context of economic transformation and upgrading and the continued advancement of supplyside reforms in China, the development of the energy industry is confronted with many problems and challenges, such as ...Under the context of economic transformation and upgrading and the continued advancement of supplyside reforms in China, the development of the energy industry is confronted with many problems and challenges, such as insufficient energy investment, a shortage of financing channels,and the low participation of social capital. In order to fully mobilize social capital to invest in energy, enhance energy investment efficiency, expand energy financing channels,and increase the vitality of the energy industry, the state has recently issued the Implementing Opinions on Deepening the Reform of Investment and the Financing System in the Energy Industry( "Opinions"). This paper provides a deep interpretation of this document from the perspectives of the background for the investment and financing system reform in the energy industry,the main content of the reform, the problems and challenges confronting the reform,and the expected effects from the reform, and analyzes the objectives, ideas and problems of the reform, in order to effectively promote the investment and financing system reform in the energy industry.展开更多
The design and developmental steps for an auxiliary machining module utilizing a database framework are discussed in this work to contribute to an improvement in workshop operations. The underlining objective is for t...The design and developmental steps for an auxiliary machining module utilizing a database framework are discussed in this work to contribute to an improvement in workshop operations. The underlining objective is for the provision of easily accessible and applicable machining operations data to enable and improve job accuracy and conformity to industrial standards. The design of the database for the decision support system is based on a relational frame with Microsoft Access Application package and Microsoft Structured Query Language Server, which serves as the back end of the module. A user interface designed on .Net Framework 3.5 and the windows installer 3.1 running on windows XP operating system serve as the software front end. The developed module is to serve as a decision support system for machine tool operations.展开更多
Reverse engineering in the manufacturing field is a process in which the digitized data are obtained from an existing object model or a part of it, and then the CAD model is reconstructed. This paper presents an RBF n...Reverse engineering in the manufacturing field is a process in which the digitized data are obtained from an existing object model or a part of it, and then the CAD model is reconstructed. This paper presents an RBF neural network approach to modify and fit the digitized data. The centers for the RBF are selected by using the orthogonal least squares learning algorithm. A mathematically known surface is used for generating a number of samples for training the networks. The trained networks then generated a number of new points which were compared with the calculating points from the equations. Moreover, a series of practice digitizing curves are used to test the approach. The results showed that this approach is effective in modifying and fitting digitized data and generating data points to reconstruct the surface model.展开更多
The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social a...The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social and economic inequality, making it possible for the needy to have access to justice. Through the free legal aid, the litigant is exempted from payment of fees and legal expenses and court, thus, transferring the burden of work to professionals who assist in the judicial process. So, the magistrate can appoint an expert accountant to assist him in the trial of the legal question when the proof requires accounting knowledge. In this way, this article discusses the accounting expertise that is free of charge from the perception of expert accountants. The authors had applied questionnaires in August and September in 2008, and obtained 131 responses and 2,859 data. From this research, the authors observed that the majority of respondents when solicited to work with the possibility of non-payment attended the demand, and believed that this would contribute to society and assist the magistrate.展开更多
Fine facilities, adequate financial aid, and sufficient resources are crucial elements for a university to be successful. But unless students graduate at an appropriate rate, the university will ultimately be consider...Fine facilities, adequate financial aid, and sufficient resources are crucial elements for a university to be successful. But unless students graduate at an appropriate rate, the university will ultimately be considered ineffective. Students who exit the university without a degree will have their dreams deferred and often struggle to lead a life of any quality. Among those who fail to graduate are a disproportionate number of African Americans and other minorities; this of which must change for a country to thrive and be respected as an exemplary democracy. However, those who do graduate are prepared and financially compensated to lead and make a positive impact in education, politics, science and technology, and human-service areas. This manuscript provides findings from a thorough review of literature on graduation issues and concerns to support development of a framework of tenets to increase graduation rates, especially for African Americans. Further, it highlights specific efforts of a particular college to enhance its graduation rates and provides implications for future directions.展开更多
Three extraction methods, ultrasonic assisted extraction (USE), microwave assisted extraction (MSE), and conventional single extraction (CSE), in conjunction with the modified three-stage BCR sequential extraction pro...Three extraction methods, ultrasonic assisted extraction (USE), microwave assisted extraction (MSE), and conventional single extraction (CSE), in conjunction with the modified three-stage BCR sequential extraction procedure (SEP) were applied to examine the contents of Cd, Cu, Cr, Ni, Pb and Zn from lake sediment samples, to know whether these techniques can reduce extraction time and improve reproducibility. The SEP and developed alternative single extrac- tion methods were validated by the analysis of certified reference material BCR 601. By the use of optimized sonication and microwave conditions, steps 1, 2 and 3 of the BCR sequential extraction methods (excluding the hydrogen peroxide digestion in step 3, which was not performed with sonication and microwave) could be completed in 15-30 min and 60- 150 s, respectively. The recoveries of total extractable metal contents in BCR 601, obtained by three single extractions ranged from 93.3%-102%, 88.9%-104% and 81.2%-96.2% for CSE, USE and MSE, respectively. The precision of the single extraction methods was found in the range of 3.7%-9.4% for all metals (n = 6).展开更多
In 1979, unavailability of MFWS (Main Feedwater System) in TMI (Three Mile Island) Unit-2 happened in the United States. To make it worse, due to malfunction of Isolation Control Valves in AFWS (Auxiliary Feedwat...In 1979, unavailability of MFWS (Main Feedwater System) in TMI (Three Mile Island) Unit-2 happened in the United States. To make it worse, due to malfunction of Isolation Control Valves in AFWS (Auxiliary Feedwater System), the supply of cooling water to SGs (Steam Generators) was delayed approximately 8 minutes compared to AOP (Abnormal Operating Procedure). In the long run, on account of deferred heat sink provision to SGs, the reactor core was melted partially. It was the first critical accident in the US commercial NPP (Nuclear Power Plant) history. Hence, after TMI Accident, US NRC (Nuclear Regulatory Committee) suggested more than one hundred alternatives to improve safety and reliability of NPP. Among these countermeasures, one proposal was related to training area. It was SAT (Systematic Approach to Training) methodology. Therefore, the goal of SAT is the enhancement of NPP stability through training point of view. Since the appearance of SAT in the nuclear industry, it has acquired the unwavering position in the US NPP training field. Meanwhile, significance of NPP decommissioning has been soared up in South Korea since the announcement of Kori Unit-1 decommissioning decision. According to the proclaimed plan from Korean government, Kori Unit-1 is scheduled to be decommissioned from June, 2017. Under this circumstance, nurturing sufficient number of NPP decommissioning engineers is one of the most urgent issues in South Korean nuclear industry. Hence, to elevate efficiency and consistency of training quality, SAT methodology can be a reliable solution for the training of decommissioning engineers. For this reason, the present study aims to design SAT based NPP decommissioning engineer training in South Korea.展开更多
This paper describes a brief overview of both corporate social responsibilities (CSR) and rural development (RD) ideas since the last 50 years. It aims at comparing and contrasting the both (CSR and RD) thoughts...This paper describes a brief overview of both corporate social responsibilities (CSR) and rural development (RD) ideas since the last 50 years. It aims at comparing and contrasting the both (CSR and RD) thoughts, and searches an initiative to expand the sustainable development achievement. Using secondary data from libraries studies, the progress of each thought will be identified to find out its advantages and weaknesses. Then, the result showed that the timeline perspectives come up with the conjunction idea of sustainability. In order to be more sustainable in development, then, the idea of CSR--as a tool for gaining sustainability in RD--should be transformed into "social business" approach. Here, there is a change in the time of taking decision about profit from "the last to the first". The paper contains four sub-topics: (1) definition and progress of CSR; (2) change in RD themes; (3) CSR, RD and social business; and (4) transformation of CSR to social business. The process of transformation from CSR to social business should include following agenda: (1) tailoring public-private partnerships to the local context; (2) providing resources, horizon and commitment; and (3) encouraging further innovation. This new position requires a shift in corporate law as well as establishing good corporate governance.展开更多
Concessions and technical assistance, described in this article, are historical examples of private-public partnership, which appeared in the industrial era. Even in homogeneous economic, political and legal systems, ...Concessions and technical assistance, described in this article, are historical examples of private-public partnership, which appeared in the industrial era. Even in homogeneous economic, political and legal systems, the business and state co-operation does not always reach harmony and consensus. Here, the researchers observe more complicated, contradictory and sometimes tense relations between the Soviet state institutions and the Western, particularly American companies, who participated in economic modernization of post-revolutionary Russia, initiated by its leadership. After termination of the New Economic Policy (NEP) (Dziewanowski, 1989, pp. 129-137, 155), and taking foreign concessions back to the state by the beginning of 1930s, the Soviet Union was preparing to become, in a few years, a high-rank industrial power. Giant American steel-making mills, automobile and tractor factories, assembling lines, oil-extracting, and oil-cracking installations, etc. attracted Soviet political leaders, "red directors" and engineers as the best examples to follow up. They were going to accomplish their plans by means of wide technological transfer: ordering and purchasing factory designs, patents and know-how, training Russian workers and technicians both abroad and at the Soviet constructions sites by placing them under supervision of contracted foreign specialists. However, the adoption of machinery and technologies without due organization and chains of supply diminished and distorted expected results.展开更多
The course of English and American literature plays an important role in ELT (English Language Teaching), however, English majors in class are tired of the conversationalist's introduction by the teacher of literar...The course of English and American literature plays an important role in ELT (English Language Teaching), however, English majors in class are tired of the conversationalist's introduction by the teacher of literary backgrounds, characters, plots, even the literary writing styles. Consequently, the course of literature goes into the bottleneck because of the null of cultural addition.The literature class seems out of moded, even CAI (Computing Aided Instruction) fails to motivate students. How to solve the problem? This paper takes teaching methodology of literature in the cultural perspective to solve the problem. It is feasible for teachers to improve students' intercultural communication competence in cultural content imput in the literature course.展开更多
This paper presents CACA (computer-assisted corpus analysis) conducted by using a compiled representative corpus. As a descriptive study, it explores the written communicative events produced by engineers in the pet...This paper presents CACA (computer-assisted corpus analysis) conducted by using a compiled representative corpus. As a descriptive study, it explores the written communicative events produced by engineers in the petroleum industry in Malaysia. Language use is commonly analyzed for competence and performance. Competence is best described as the internalized linguistic knowledge as acquired by the learners while the notion of"performance" is best defined as the external evidence of language competence. Therefore, the core of this paper is reflecting actual language use of the language learners in Malaysia. The data are drawn from a sample corpus compiled from the written communicative events in three companies of the petroleum industry in Malaysia. The methodology applied is fundamental as it tends to investigate the linguistic constitutions in the genre-specific corpus of the professional discourse produced. Computer-based syntactical studies are limited as they require hard work and long hours in order to key-in the data and then there is the complex analytic method of describing the findings. In contrast, this paper will demonstrate an uncomplicated method of analysis and also encourage the use of existing POS (part-of speech) tagging software available online.展开更多
With the increasing popularity of computer assisted audit techniques, this paper discussed the major role of computer audit played in internal audit. From these two aspects: the enterprises' financial revenue and ex...With the increasing popularity of computer assisted audit techniques, this paper discussed the major role of computer audit played in internal audit. From these two aspects: the enterprises' financial revenue and expenditure, and material purchase using computer audit to introdnce two kinds of audit methods which are Monetary unit sampling and SQL database query method. Finally, give problems and suggestions for it.展开更多
Computer assisted audit techniques (CAATs) are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Th...Computer assisted audit techniques (CAATs) are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory (TRI), the unified theory of acceptance and use of technology (UTAUT) and the technology-organization environment (TOE) framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model (UTR-CTOE), to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants (MIPA) respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm's decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm's internal and external influences on auditors' adoption of CAATs.展开更多
文摘The urban-rural income gap is widening,which has become a bottleneck restricting China's economic and social development.It is the current outstanding problems in the harmonious development of the society.Community Supported Agriculture(CSA) is one of the most important forms of sustainable agriculture and it has received the attention in recent years.This paper first introduces the rise and development of CSA in China,and discuss the impact of CSA on urban-rural income gap in China preliminarily in order to provide ideas for improving the farmers' income and narrowing the income gap between urban and rural areas.
基金The Foundation for the Talents by Anhui Province,China(No.2002Z036)
文摘Influences of some electrolyte impurities within starch and starch cationization on the adhesion of quaternary ammonium cornstarch to cotton and polyester fibers were investigated. The electrolytes considered included NaCI, Na2SO4, NaH2PO4 and Na2HPO4. The adhesion to fibers was evaluated in terms of maximum strength and work-to-break of the roving sized with the starch pastes containing electrolytes. It was found that the cationization showed a positive effect on the adhesion to both fibers whereas the electrolytes gave an adverse effect and reduced the adhesion. The adverse effect depends on the type and amount of electrolytes. The influence of electrolytes on the adhesion can be ranked in a series of NaH2PO4〉 Na2 HPO4〉 Na2SO4 〉 NaCl. The adhesion enhances as the modification extent increases and the electrolyte content decreases. Furthermore, the adverse effect can be compensated by the positive effect of the starch modification even at a low modification extent. If the electrolytes are fully eliminated, the cationic starch can increase the adhesion strength by more than 10% for both fibers.
文摘Under the context of economic transformation and upgrading and the continued advancement of supplyside reforms in China, the development of the energy industry is confronted with many problems and challenges, such as insufficient energy investment, a shortage of financing channels,and the low participation of social capital. In order to fully mobilize social capital to invest in energy, enhance energy investment efficiency, expand energy financing channels,and increase the vitality of the energy industry, the state has recently issued the Implementing Opinions on Deepening the Reform of Investment and the Financing System in the Energy Industry( "Opinions"). This paper provides a deep interpretation of this document from the perspectives of the background for the investment and financing system reform in the energy industry,the main content of the reform, the problems and challenges confronting the reform,and the expected effects from the reform, and analyzes the objectives, ideas and problems of the reform, in order to effectively promote the investment and financing system reform in the energy industry.
文摘The design and developmental steps for an auxiliary machining module utilizing a database framework are discussed in this work to contribute to an improvement in workshop operations. The underlining objective is for the provision of easily accessible and applicable machining operations data to enable and improve job accuracy and conformity to industrial standards. The design of the database for the decision support system is based on a relational frame with Microsoft Access Application package and Microsoft Structured Query Language Server, which serves as the back end of the module. A user interface designed on .Net Framework 3.5 and the windows installer 3.1 running on windows XP operating system serve as the software front end. The developed module is to serve as a decision support system for machine tool operations.
文摘Reverse engineering in the manufacturing field is a process in which the digitized data are obtained from an existing object model or a part of it, and then the CAD model is reconstructed. This paper presents an RBF neural network approach to modify and fit the digitized data. The centers for the RBF are selected by using the orthogonal least squares learning algorithm. A mathematically known surface is used for generating a number of samples for training the networks. The trained networks then generated a number of new points which were compared with the calculating points from the equations. Moreover, a series of practice digitizing curves are used to test the approach. The results showed that this approach is effective in modifying and fitting digitized data and generating data points to reconstruct the surface model.
文摘The Article 23 in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the State uses the free legal aid as a way of minimizing the social and economic inequality, making it possible for the needy to have access to justice. Through the free legal aid, the litigant is exempted from payment of fees and legal expenses and court, thus, transferring the burden of work to professionals who assist in the judicial process. So, the magistrate can appoint an expert accountant to assist him in the trial of the legal question when the proof requires accounting knowledge. In this way, this article discusses the accounting expertise that is free of charge from the perception of expert accountants. The authors had applied questionnaires in August and September in 2008, and obtained 131 responses and 2,859 data. From this research, the authors observed that the majority of respondents when solicited to work with the possibility of non-payment attended the demand, and believed that this would contribute to society and assist the magistrate.
文摘Fine facilities, adequate financial aid, and sufficient resources are crucial elements for a university to be successful. But unless students graduate at an appropriate rate, the university will ultimately be considered ineffective. Students who exit the university without a degree will have their dreams deferred and often struggle to lead a life of any quality. Among those who fail to graduate are a disproportionate number of African Americans and other minorities; this of which must change for a country to thrive and be respected as an exemplary democracy. However, those who do graduate are prepared and financially compensated to lead and make a positive impact in education, politics, science and technology, and human-service areas. This manuscript provides findings from a thorough review of literature on graduation issues and concerns to support development of a framework of tenets to increase graduation rates, especially for African Americans. Further, it highlights specific efforts of a particular college to enhance its graduation rates and provides implications for future directions.
基金Project supported by the Higher Education Commission of Pakistan (No.Ac-I/GS/963)
文摘Three extraction methods, ultrasonic assisted extraction (USE), microwave assisted extraction (MSE), and conventional single extraction (CSE), in conjunction with the modified three-stage BCR sequential extraction procedure (SEP) were applied to examine the contents of Cd, Cu, Cr, Ni, Pb and Zn from lake sediment samples, to know whether these techniques can reduce extraction time and improve reproducibility. The SEP and developed alternative single extrac- tion methods were validated by the analysis of certified reference material BCR 601. By the use of optimized sonication and microwave conditions, steps 1, 2 and 3 of the BCR sequential extraction methods (excluding the hydrogen peroxide digestion in step 3, which was not performed with sonication and microwave) could be completed in 15-30 min and 60- 150 s, respectively. The recoveries of total extractable metal contents in BCR 601, obtained by three single extractions ranged from 93.3%-102%, 88.9%-104% and 81.2%-96.2% for CSE, USE and MSE, respectively. The precision of the single extraction methods was found in the range of 3.7%-9.4% for all metals (n = 6).
文摘In 1979, unavailability of MFWS (Main Feedwater System) in TMI (Three Mile Island) Unit-2 happened in the United States. To make it worse, due to malfunction of Isolation Control Valves in AFWS (Auxiliary Feedwater System), the supply of cooling water to SGs (Steam Generators) was delayed approximately 8 minutes compared to AOP (Abnormal Operating Procedure). In the long run, on account of deferred heat sink provision to SGs, the reactor core was melted partially. It was the first critical accident in the US commercial NPP (Nuclear Power Plant) history. Hence, after TMI Accident, US NRC (Nuclear Regulatory Committee) suggested more than one hundred alternatives to improve safety and reliability of NPP. Among these countermeasures, one proposal was related to training area. It was SAT (Systematic Approach to Training) methodology. Therefore, the goal of SAT is the enhancement of NPP stability through training point of view. Since the appearance of SAT in the nuclear industry, it has acquired the unwavering position in the US NPP training field. Meanwhile, significance of NPP decommissioning has been soared up in South Korea since the announcement of Kori Unit-1 decommissioning decision. According to the proclaimed plan from Korean government, Kori Unit-1 is scheduled to be decommissioned from June, 2017. Under this circumstance, nurturing sufficient number of NPP decommissioning engineers is one of the most urgent issues in South Korean nuclear industry. Hence, to elevate efficiency and consistency of training quality, SAT methodology can be a reliable solution for the training of decommissioning engineers. For this reason, the present study aims to design SAT based NPP decommissioning engineer training in South Korea.
文摘This paper describes a brief overview of both corporate social responsibilities (CSR) and rural development (RD) ideas since the last 50 years. It aims at comparing and contrasting the both (CSR and RD) thoughts, and searches an initiative to expand the sustainable development achievement. Using secondary data from libraries studies, the progress of each thought will be identified to find out its advantages and weaknesses. Then, the result showed that the timeline perspectives come up with the conjunction idea of sustainability. In order to be more sustainable in development, then, the idea of CSR--as a tool for gaining sustainability in RD--should be transformed into "social business" approach. Here, there is a change in the time of taking decision about profit from "the last to the first". The paper contains four sub-topics: (1) definition and progress of CSR; (2) change in RD themes; (3) CSR, RD and social business; and (4) transformation of CSR to social business. The process of transformation from CSR to social business should include following agenda: (1) tailoring public-private partnerships to the local context; (2) providing resources, horizon and commitment; and (3) encouraging further innovation. This new position requires a shift in corporate law as well as establishing good corporate governance.
文摘Concessions and technical assistance, described in this article, are historical examples of private-public partnership, which appeared in the industrial era. Even in homogeneous economic, political and legal systems, the business and state co-operation does not always reach harmony and consensus. Here, the researchers observe more complicated, contradictory and sometimes tense relations between the Soviet state institutions and the Western, particularly American companies, who participated in economic modernization of post-revolutionary Russia, initiated by its leadership. After termination of the New Economic Policy (NEP) (Dziewanowski, 1989, pp. 129-137, 155), and taking foreign concessions back to the state by the beginning of 1930s, the Soviet Union was preparing to become, in a few years, a high-rank industrial power. Giant American steel-making mills, automobile and tractor factories, assembling lines, oil-extracting, and oil-cracking installations, etc. attracted Soviet political leaders, "red directors" and engineers as the best examples to follow up. They were going to accomplish their plans by means of wide technological transfer: ordering and purchasing factory designs, patents and know-how, training Russian workers and technicians both abroad and at the Soviet constructions sites by placing them under supervision of contracted foreign specialists. However, the adoption of machinery and technologies without due organization and chains of supply diminished and distorted expected results.
文摘The course of English and American literature plays an important role in ELT (English Language Teaching), however, English majors in class are tired of the conversationalist's introduction by the teacher of literary backgrounds, characters, plots, even the literary writing styles. Consequently, the course of literature goes into the bottleneck because of the null of cultural addition.The literature class seems out of moded, even CAI (Computing Aided Instruction) fails to motivate students. How to solve the problem? This paper takes teaching methodology of literature in the cultural perspective to solve the problem. It is feasible for teachers to improve students' intercultural communication competence in cultural content imput in the literature course.
文摘This paper presents CACA (computer-assisted corpus analysis) conducted by using a compiled representative corpus. As a descriptive study, it explores the written communicative events produced by engineers in the petroleum industry in Malaysia. Language use is commonly analyzed for competence and performance. Competence is best described as the internalized linguistic knowledge as acquired by the learners while the notion of"performance" is best defined as the external evidence of language competence. Therefore, the core of this paper is reflecting actual language use of the language learners in Malaysia. The data are drawn from a sample corpus compiled from the written communicative events in three companies of the petroleum industry in Malaysia. The methodology applied is fundamental as it tends to investigate the linguistic constitutions in the genre-specific corpus of the professional discourse produced. Computer-based syntactical studies are limited as they require hard work and long hours in order to key-in the data and then there is the complex analytic method of describing the findings. In contrast, this paper will demonstrate an uncomplicated method of analysis and also encourage the use of existing POS (part-of speech) tagging software available online.
文摘With the increasing popularity of computer assisted audit techniques, this paper discussed the major role of computer audit played in internal audit. From these two aspects: the enterprises' financial revenue and expenditure, and material purchase using computer audit to introdnce two kinds of audit methods which are Monetary unit sampling and SQL database query method. Finally, give problems and suggestions for it.
文摘Computer assisted audit techniques (CAATs) are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory (TRI), the unified theory of acceptance and use of technology (UTAUT) and the technology-organization environment (TOE) framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model (UTR-CTOE), to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants (MIPA) respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm's decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm's internal and external influences on auditors' adoption of CAATs.