This paper is part of a research project that analyses trends in housing architecture over the past 100 years. The research aims toshow how changing norms and new forms of everyday life have altered our views on housi...This paper is part of a research project that analyses trends in housing architecture over the past 100 years. The research aims toshow how changing norms and new forms of everyday life have altered our views on housing and have led to fundamental changes in housing architecture. In this paper the analysis focuses particularly on the kitchen. A hundred years ago tile kitchen of the bourgeoisie and the middleclass was only used by servants and other employees. Accordingly, the design of the kitchen was not a task for architects at all. However, during the 20th century the kitchen became an important architectural focal point. In the early part of the century architects considered it a practical workspaceto beimproved through rational analysis. Later on the kitchen was seen as a space with great social qualities, and the informal character of the kitchen was developed and exported to the rest of the dwelling. Today the kitchen has become the central space in many dwellings, but as the dwelling is increasingly being rendered representative value, modem kitchens are designed with emphasis on their aesthetic appearance. They are ＂life-style kitchens＂, which demonstrate the ＂good taste＂ of the residents and reflect their personalities.展开更多
Auditor independence provisions enshrined in the Sarbanes-Oxley Act （SOX） were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to r...Auditor independence provisions enshrined in the Sarbanes-Oxley Act （SOX） were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to regulate auditor independence in the name of investor protection, SOX has been heralded as ＂ground-breaking＂ public interest reform. Ironically, when one considers the substance of these reforms and contrasts them with the situation prevailing in South Africa, a different impression results. Despite the fact that South Africa is classified as a ＂developing＂ nation and one which has only recently transitioned to democracy, many of the auditor independence principles legislated under SOX have been part of generally accepted practice in South Africa since the 1950s. Accordingly, SOX may not be the progressive example of auditor regulation that it is generally perceived to be.展开更多
Teachers in public security colleges and universities are faced with professional dilemma in the process of carrying out education, which brings many problems to the development of public security education in our cou...Teachers in public security colleges and universities are faced with professional dilemma in the process of carrying out education, which brings many problems to the development of public security education in our country. Therefore, to reshape education concept from the teaching and research point of view, develop professional level of public security colleges and universities, and create a good team ofteachers are the most important cause of public security education.展开更多
The setting-up of the Malaysian Audit Oversight Board （AOB） in 2010 under the Securities Commission Amendment Act 2010 has extended the role of regulators into the statutory audit domain for public listed companies....The setting-up of the Malaysian Audit Oversight Board （AOB） in 2010 under the Securities Commission Amendment Act 2010 has extended the role of regulators into the statutory audit domain for public listed companies. Although the auditing profession in Malaysia has International Auditing Standards as prescribed minimum level of quality in the delivery of audit assurance services, self-regulation by the profession alone appears inadequate to ensure the delivery of quality audit services. With co-regulation, auditors now are monitored not just by the profession but also by a new statutory body with considerable regulatory powers to sanction auditors where quality of the audit process has been found wanting. This study solicits the opinions of auditors on their expectations of what the new regulator can achieve. Based on interviews with a sample of 30 auditors, the study finds that the majority believe that audit quality will be taken to a new level following AOB＇s remit of registration of auditors, compliance inspection with International Standard on Quality Control （ISQC）, monitoring of financial statement quality, and its power of sanctions. A review of AOB＇s early years＇ inspection confirms these expectations.展开更多
This paper focuses on the state space modeling approach and output torques prediction of torsional vibrations for variable speed wind turbines. The multi-body system model under study is mainly comprised of a wind tur...This paper focuses on the state space modeling approach and output torques prediction of torsional vibrations for variable speed wind turbines. The multi-body system model under study is mainly comprised of a wind turbine, a three stage planetary gear box and an induction generator. The masses-springs approach of shaft system differential equations is developed from Newton＇s law and Lagrange formulas. For an easy comprehension for electrical engineers and tutorial purpose, an electrical equivalent circuit of the system is proposed by using mechanical and electrical components similarities. Extensive numerical simulations are performed to investigate system mechanical resonances and impacts of damping factors on the system dynamic and stability.展开更多
In today＇s management of the teaching staff of public security colleges and universities, the research on the Psychological Contract problem is not only beneficial to the management and estimation of the teachers, bu...In today＇s management of the teaching staff of public security colleges and universities, the research on the Psychological Contract problem is not only beneficial to the management and estimation of the teachers, but also has an important role in the coordination and stability of the whole system of public security colleges and universities. Based on the theory of Psychological Contract, this paper expounds the basic understanding and research value of Psychological Contract, and puts forward the measures to cultivate teachers＇ good character and understanding, and as well as coordinate teachers＇ needs, effectively change teachers＇ attitude and actively promote the establishment of good interpersonal relationship to explain the research on the Management Mechanism of Teachers in Public Security Colleges and Universities from the Perspective of Psychological Contract.展开更多
The author reports findings of multicultural citizenship education from a two-year in-depth study of indigenous principals and teachers in local elementary schools. Data were gathered and analyzed using a conceptual f...The author reports findings of multicultural citizenship education from a two-year in-depth study of indigenous principals and teachers in local elementary schools. Data were gathered and analyzed using a conceptual framework that consisted of a multicultural citizenship based on the liberal theoretical perspective. The results indicate that indigenous educators face dilemmas in being cultural elites while considered national education policy implementer. Findings illustrate that indigenous elementary school educators are expected to possess differentiated-group privileges in teaching practices; however, they are confronted with both internal restrictions and external protections during establishing of ethnic cultural identity while playing their roles in the national educational apparatus. The paper also gives conclusions and suggestions for future researches.展开更多
As the most important institutional arrangement in modem corporate, corporate governance is playing an increasingly important role in Chinese market economy, and its effect to auditor change is also being increasingly...As the most important institutional arrangement in modem corporate, corporate governance is playing an increasingly important role in Chinese market economy, and its effect to auditor change is also being increasingly tapped in recent years. This paper summarizes the reason of auditor switching, especially the elements of corporate governance. Then by selecting the A-share listed companies in China as a sample, the authors use statistical test and logistic regression analysis to explore how the 15 factors of corporate governance which are based on the indicators of Nankai University evaluation system affect auditor switching. The results show that the largest proportion of shareholding, the proportion of independent directors, and board meetings which on behalf of the level of corporate governance, have a significant and negative correlation with auditor switching. The results also show that full disclosure, litigation, and arbitration which on behave of the level of corporate governance have a significant positive correlation with auditor switching.展开更多
Environmental Engineers are generally unable to proclaim their projects or their engineering solutions against any problem to large masses. Environmental Engineering includes two fundamental approaches： preventing th...Environmental Engineers are generally unable to proclaim their projects or their engineering solutions against any problem to large masses. Environmental Engineering includes two fundamental approaches： preventing the pollution, and solving the poUution problem after it is arised. Although the first one is preferred, in many developing countries the general tendency is as the solution of pollution after generation. Neither politicians nor public are willing to pay before seeing the threat, although they should be. This conflict decelerates the works to keep the environment and increase the non-success stories and problemmatic situatons. The growing concern in pollution problems gave rise to intensive coverage of the media as one of their main public responsibilities. Because file influence of the media has been regarded as a powerful force in society for many years, the coverage of environmental problems increase the awareness and reduce the resistance against the engineering works. Under these circarnstances this study focuses on the effect of media on public awareness and their participation in the solution of environmental problems. When the journalists are aware of their role in environmental issues, the program will be of high quality and accomplishes the objective, therefore supporting the Environmental Engineers in creating solutions. As a sample, a national Turkish commercial broadcasting company programs were investigated via contents analy sis and discussed.展开更多
Audit report is the primary means of communication for auditors. To reduce the phenomenon of agency conflict, auditors work as agents for shareholders and report to them after reviewing the financial statements. In la...Audit report is the primary means of communication for auditors. To reduce the phenomenon of agency conflict, auditors work as agents for shareholders and report to them after reviewing the financial statements. In last 15 years, Australia has witnessed some major changes in Australian economy which have affected Australian business and its auditors＇ opinions. This paper examines the trend of audit opinions issued to Australian listed companies during this period. In total, 20,473 audit opinions were sited over the 15-year period, i.e., from 1996 to 2010. This research found that over the period, unqualified report was the most common type of audit reports issued in Australia with an average of 96.4%. The average rate at which the Big 4 audit firms issue unqualified reports is 88% compared with 76% issued by the non-Big 4 firms. It is also evidenced that the rate at which modified reports were issued during and after global financial crisis （GFC） （2007-2009） has increased across all industries, while the most noticeable increase occurred in the financial services, materials, and industrial sectors.展开更多
Giorgio Vasari （1511-1574）, painter, architect, and writer, was fascinated with the image of Saint Francis because of the association of La Verna with Arezzo, his native town, where the miraculous event of Saint Fra...Giorgio Vasari （1511-1574）, painter, architect, and writer, was fascinated with the image of Saint Francis because of the association of La Verna with Arezzo, his native town, where the miraculous event of Saint Francis＇s stigmatization occurred in 1224. Also in Arezzo, in the church of San Francesco, the beautiful frescoes of Piero della Francesca＇s Legend of the True Cross were commissioned by his wife＇s ancestors, the Bacci family. This study discusses Vasari＇s two types of religious representation of Saint Francis. One type is devotional, as in the paintings of Holy Families, e.g., The Holy Family with Saint Francis of 1541, at the County Museum of Art of Los Angeles, CA. The other is historical, focusing on the miraculous moment of the stigmatization, e.g., Saint Francis Receiving the Stigmata, 1548, in the church of San Francesco in Rimini. Employing mannerist colors to express the spirituality of the event, Vasari created a new conception of piety, where sobriety and humbleness are honored. These paintings reveal the humanness and sanctity of the protagonist, Saint Francis, devoid of any heroic glamour.展开更多
Alternative contracting techniques have been frequently used in highway construction in the United State and have played an important role in the effort to improve construction project performance. However, it is stil...Alternative contracting techniques have been frequently used in highway construction in the United State and have played an important role in the effort to improve construction project performance. However, it is still unknown whether which project factors have significant influence on project performance. It is essential to learn from the experiences and opinions of construction project managers who had executed innovative or alternative contracts in order to improve and refine the usage of alternative contracting methods. Innovative contracting methods have been used by state Departments of Transportation for many years, so there is now sufficient data to measure the effectiveness of these innovations. Working under a grant from the Florida Department of Transportation （FDOT）, the research team used the experiences and opinions of construction field engineers who had executed innovative contracts on FDOT projects to measure the effectiveness of these systems. To that end, interviews were conducted with FDOT and consultant personnel from across Florida. All interviewed were project managers who had overseen at least one project using an innovative contracting method. Discussions brought enthusiastic responses from those interviewed, both for and against certain innovations. This paper will focus on the experiences and opinions of those experienced construction field engineers dealing with well-known innovations, as well as newer innovations such as ＂Detour Rental＂ and ＂Damage Recovery＂.展开更多
In the public art education, the public dance course plays an important influence, and has become an important way of the aesthetic education in general colleges and universities. However, the public dance course teac...In the public art education, the public dance course plays an important influence, and has become an important way of the aesthetic education in general colleges and universities. However, the public dance course teaching in China＇ s colleges and universities is a necessary way for ensuring the effective implementation of the public dance course teaching, because there are certain unsound teaching problems in the public dance course teaching in China＇ s colleges and universities currently. Therefore, it is necessary to carry out deep research and practice for the public dance education in China＇ s colleges and universities, and this plays an important role in promoting the development of general colleges and universities＇ quality education for students, advancing the further development of the current genera/colleges and universities＇ public dance education, and enriching the existing public art education theories. There are many problems such as unclear teaching goals in the existing public art course teaching model, non-systematic and non-scientific teaching contents, simple teaching forms, and simple teaching methods in the general colleges and universities, so it is urgent to explore new teaching models. The purpose of this paper is to build a three-dimensional public dance teaching network from both forms and contents. Public dance course is a selective course, which is established for training the high-quality personnel demanded by the modernized construction of socialism, and plays an irreplaceable role in improving the aesthetic quality, cultivating the innovative spirit and practice ability, and shaping a healthy personality. On this basis, the current situation of the public dance teaching in general colleges and universities is investigated by taking the public dance teaching in Guangxi Normal University as an example and using the methods such as document literature, questionnaire survey, and interview, and the specific situation of the dance teaching in general colleges and universities is analyzed, and also corresponding strategies and suggestions are proposed.展开更多
The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In antic...The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.展开更多
Since New Public Management theory,which seeks to promote public management reform with the techniques used to catalyze economic development,was introduced into the field of education,it has led to the implementation ...Since New Public Management theory,which seeks to promote public management reform with the techniques used to catalyze economic development,was introduced into the field of education,it has led to the implementation of education accountability measures and reforms focusing on performance-related pay for teachers.Performance-related pay was meant to improve teacher performance,and has played an important role in providing teachers with incentives and raising educational quality.In practice,however,problems have emerged that deserve serious attention.For example,the evaluation indicators based on this theory have distorted the direction of public management due to their over-emphasis on instrumental rationality and neglect of value rationality.Further,they highlight the interim goal of"instilling knowledge"at the cost of the fundamental aim of"cultivating talent,"thus producing results opposite to those intended.On the basis of the value rationality of education and China’s reality,this paper suggests that educational institutions should shift from"New Public Management"to a"holistic and decentralized governance"approach,fostering an environment dedicated to cultivating talent and introducing this feature intothe evaluation of teacher performance.The core socialist values need to be integrated into teacher policy and internalized by teachers as their emotional identity and customary behavior.展开更多
文摘This paper is part of a research project that analyses trends in housing architecture over the past 100 years. The research aims toshow how changing norms and new forms of everyday life have altered our views on housing and have led to fundamental changes in housing architecture. In this paper the analysis focuses particularly on the kitchen. A hundred years ago tile kitchen of the bourgeoisie and the middleclass was only used by servants and other employees. Accordingly, the design of the kitchen was not a task for architects at all. However, during the 20th century the kitchen became an important architectural focal point. In the early part of the century architects considered it a practical workspaceto beimproved through rational analysis. Later on the kitchen was seen as a space with great social qualities, and the informal character of the kitchen was developed and exported to the rest of the dwelling. Today the kitchen has become the central space in many dwellings, but as the dwelling is increasingly being rendered representative value, modem kitchens are designed with emphasis on their aesthetic appearance. They are ＂life-style kitchens＂, which demonstrate the ＂good taste＂ of the residents and reflect their personalities.
文摘Auditor independence provisions enshrined in the Sarbanes-Oxley Act （SOX） were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to regulate auditor independence in the name of investor protection, SOX has been heralded as ＂ground-breaking＂ public interest reform. Ironically, when one considers the substance of these reforms and contrasts them with the situation prevailing in South Africa, a different impression results. Despite the fact that South Africa is classified as a ＂developing＂ nation and one which has only recently transitioned to democracy, many of the auditor independence principles legislated under SOX have been part of generally accepted practice in South Africa since the 1950s. Accordingly, SOX may not be the progressive example of auditor regulation that it is generally perceived to be.
文摘Teachers in public security colleges and universities are faced with professional dilemma in the process of carrying out education, which brings many problems to the development of public security education in our country. Therefore, to reshape education concept from the teaching and research point of view, develop professional level of public security colleges and universities, and create a good team ofteachers are the most important cause of public security education.
文摘The setting-up of the Malaysian Audit Oversight Board （AOB） in 2010 under the Securities Commission Amendment Act 2010 has extended the role of regulators into the statutory audit domain for public listed companies. Although the auditing profession in Malaysia has International Auditing Standards as prescribed minimum level of quality in the delivery of audit assurance services, self-regulation by the profession alone appears inadequate to ensure the delivery of quality audit services. With co-regulation, auditors now are monitored not just by the profession but also by a new statutory body with considerable regulatory powers to sanction auditors where quality of the audit process has been found wanting. This study solicits the opinions of auditors on their expectations of what the new regulator can achieve. Based on interviews with a sample of 30 auditors, the study finds that the majority believe that audit quality will be taken to a new level following AOB＇s remit of registration of auditors, compliance inspection with International Standard on Quality Control （ISQC）, monitoring of financial statement quality, and its power of sanctions. A review of AOB＇s early years＇ inspection confirms these expectations.
文摘This paper focuses on the state space modeling approach and output torques prediction of torsional vibrations for variable speed wind turbines. The multi-body system model under study is mainly comprised of a wind turbine, a three stage planetary gear box and an induction generator. The masses-springs approach of shaft system differential equations is developed from Newton＇s law and Lagrange formulas. For an easy comprehension for electrical engineers and tutorial purpose, an electrical equivalent circuit of the system is proposed by using mechanical and electrical components similarities. Extensive numerical simulations are performed to investigate system mechanical resonances and impacts of damping factors on the system dynamic and stability.
文摘In today＇s management of the teaching staff of public security colleges and universities, the research on the Psychological Contract problem is not only beneficial to the management and estimation of the teachers, but also has an important role in the coordination and stability of the whole system of public security colleges and universities. Based on the theory of Psychological Contract, this paper expounds the basic understanding and research value of Psychological Contract, and puts forward the measures to cultivate teachers＇ good character and understanding, and as well as coordinate teachers＇ needs, effectively change teachers＇ attitude and actively promote the establishment of good interpersonal relationship to explain the research on the Management Mechanism of Teachers in Public Security Colleges and Universities from the Perspective of Psychological Contract.
文摘The author reports findings of multicultural citizenship education from a two-year in-depth study of indigenous principals and teachers in local elementary schools. Data were gathered and analyzed using a conceptual framework that consisted of a multicultural citizenship based on the liberal theoretical perspective. The results indicate that indigenous educators face dilemmas in being cultural elites while considered national education policy implementer. Findings illustrate that indigenous elementary school educators are expected to possess differentiated-group privileges in teaching practices; however, they are confronted with both internal restrictions and external protections during establishing of ethnic cultural identity while playing their roles in the national educational apparatus. The paper also gives conclusions and suggestions for future researches.
文摘As the most important institutional arrangement in modem corporate, corporate governance is playing an increasingly important role in Chinese market economy, and its effect to auditor change is also being increasingly tapped in recent years. This paper summarizes the reason of auditor switching, especially the elements of corporate governance. Then by selecting the A-share listed companies in China as a sample, the authors use statistical test and logistic regression analysis to explore how the 15 factors of corporate governance which are based on the indicators of Nankai University evaluation system affect auditor switching. The results show that the largest proportion of shareholding, the proportion of independent directors, and board meetings which on behalf of the level of corporate governance, have a significant and negative correlation with auditor switching. The results also show that full disclosure, litigation, and arbitration which on behave of the level of corporate governance have a significant positive correlation with auditor switching.
文摘Environmental Engineers are generally unable to proclaim their projects or their engineering solutions against any problem to large masses. Environmental Engineering includes two fundamental approaches： preventing the pollution, and solving the poUution problem after it is arised. Although the first one is preferred, in many developing countries the general tendency is as the solution of pollution after generation. Neither politicians nor public are willing to pay before seeing the threat, although they should be. This conflict decelerates the works to keep the environment and increase the non-success stories and problemmatic situatons. The growing concern in pollution problems gave rise to intensive coverage of the media as one of their main public responsibilities. Because file influence of the media has been regarded as a powerful force in society for many years, the coverage of environmental problems increase the awareness and reduce the resistance against the engineering works. Under these circarnstances this study focuses on the effect of media on public awareness and their participation in the solution of environmental problems. When the journalists are aware of their role in environmental issues, the program will be of high quality and accomplishes the objective, therefore supporting the Environmental Engineers in creating solutions. As a sample, a national Turkish commercial broadcasting company programs were investigated via contents analy sis and discussed.
文摘Audit report is the primary means of communication for auditors. To reduce the phenomenon of agency conflict, auditors work as agents for shareholders and report to them after reviewing the financial statements. In last 15 years, Australia has witnessed some major changes in Australian economy which have affected Australian business and its auditors＇ opinions. This paper examines the trend of audit opinions issued to Australian listed companies during this period. In total, 20,473 audit opinions were sited over the 15-year period, i.e., from 1996 to 2010. This research found that over the period, unqualified report was the most common type of audit reports issued in Australia with an average of 96.4%. The average rate at which the Big 4 audit firms issue unqualified reports is 88% compared with 76% issued by the non-Big 4 firms. It is also evidenced that the rate at which modified reports were issued during and after global financial crisis （GFC） （2007-2009） has increased across all industries, while the most noticeable increase occurred in the financial services, materials, and industrial sectors.
文摘Giorgio Vasari （1511-1574）, painter, architect, and writer, was fascinated with the image of Saint Francis because of the association of La Verna with Arezzo, his native town, where the miraculous event of Saint Francis＇s stigmatization occurred in 1224. Also in Arezzo, in the church of San Francesco, the beautiful frescoes of Piero della Francesca＇s Legend of the True Cross were commissioned by his wife＇s ancestors, the Bacci family. This study discusses Vasari＇s two types of religious representation of Saint Francis. One type is devotional, as in the paintings of Holy Families, e.g., The Holy Family with Saint Francis of 1541, at the County Museum of Art of Los Angeles, CA. The other is historical, focusing on the miraculous moment of the stigmatization, e.g., Saint Francis Receiving the Stigmata, 1548, in the church of San Francesco in Rimini. Employing mannerist colors to express the spirituality of the event, Vasari created a new conception of piety, where sobriety and humbleness are honored. These paintings reveal the humanness and sanctity of the protagonist, Saint Francis, devoid of any heroic glamour.
文摘Alternative contracting techniques have been frequently used in highway construction in the United State and have played an important role in the effort to improve construction project performance. However, it is still unknown whether which project factors have significant influence on project performance. It is essential to learn from the experiences and opinions of construction project managers who had executed innovative or alternative contracts in order to improve and refine the usage of alternative contracting methods. Innovative contracting methods have been used by state Departments of Transportation for many years, so there is now sufficient data to measure the effectiveness of these innovations. Working under a grant from the Florida Department of Transportation （FDOT）, the research team used the experiences and opinions of construction field engineers who had executed innovative contracts on FDOT projects to measure the effectiveness of these systems. To that end, interviews were conducted with FDOT and consultant personnel from across Florida. All interviewed were project managers who had overseen at least one project using an innovative contracting method. Discussions brought enthusiastic responses from those interviewed, both for and against certain innovations. This paper will focus on the experiences and opinions of those experienced construction field engineers dealing with well-known innovations, as well as newer innovations such as ＂Detour Rental＂ and ＂Damage Recovery＂.
文摘In the public art education, the public dance course plays an important influence, and has become an important way of the aesthetic education in general colleges and universities. However, the public dance course teaching in China＇ s colleges and universities is a necessary way for ensuring the effective implementation of the public dance course teaching, because there are certain unsound teaching problems in the public dance course teaching in China＇ s colleges and universities currently. Therefore, it is necessary to carry out deep research and practice for the public dance education in China＇ s colleges and universities, and this plays an important role in promoting the development of general colleges and universities＇ quality education for students, advancing the further development of the current genera/colleges and universities＇ public dance education, and enriching the existing public art education theories. There are many problems such as unclear teaching goals in the existing public art course teaching model, non-systematic and non-scientific teaching contents, simple teaching forms, and simple teaching methods in the general colleges and universities, so it is urgent to explore new teaching models. The purpose of this paper is to build a three-dimensional public dance teaching network from both forms and contents. Public dance course is a selective course, which is established for training the high-quality personnel demanded by the modernized construction of socialism, and plays an irreplaceable role in improving the aesthetic quality, cultivating the innovative spirit and practice ability, and shaping a healthy personality. On this basis, the current situation of the public dance teaching in general colleges and universities is investigated by taking the public dance teaching in Guangxi Normal University as an example and using the methods such as document literature, questionnaire survey, and interview, and the specific situation of the dance teaching in general colleges and universities is analyzed, and also corresponding strategies and suggestions are proposed.
文摘The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.
基金a mid-term outcome of a 2011 Major Research Project of the Ministry of Education,headed by the author
文摘Since New Public Management theory,which seeks to promote public management reform with the techniques used to catalyze economic development,was introduced into the field of education,it has led to the implementation of education accountability measures and reforms focusing on performance-related pay for teachers.Performance-related pay was meant to improve teacher performance,and has played an important role in providing teachers with incentives and raising educational quality.In practice,however,problems have emerged that deserve serious attention.For example,the evaluation indicators based on this theory have distorted the direction of public management due to their over-emphasis on instrumental rationality and neglect of value rationality.Further,they highlight the interim goal of"instilling knowledge"at the cost of the fundamental aim of"cultivating talent,"thus producing results opposite to those intended.On the basis of the value rationality of education and China’s reality,this paper suggests that educational institutions should shift from"New Public Management"to a"holistic and decentralized governance"approach,fostering an environment dedicated to cultivating talent and introducing this feature intothe evaluation of teacher performance.The core socialist values need to be integrated into teacher policy and internalized by teachers as their emotional identity and customary behavior.
