Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepte...Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepted accounting principles （GAAP） and could be exempted from some of the disclosure requirements of the Securities and Exchange Commission and of the Sarbanes-Oxley Act. In spite of these requirements, as of December 31, 2007, there are approximately 421 non-U.S, companies valued at $11.4 trillion listed on the New York Stock Exchange （NYSE）. Of these 421 companies, 41 companies are from China. This study examines the reasons for Chinese companies choosing to list on the New York Stock Exchange and their experiences with incremental disclosure and listing requirements on the Shanghai, Hong Kong, London, and New York stock exchanges. The lesson for foreign companies everywhere should be that foreign companies should search for those cross listings adding value and not be searching for countries and stock exchanges with weak disclosure and listing requirements.展开更多
With the acceleration of globalization and internationalization, the demand for multilingual speakers is urgent, which promotes the development of foreign language teaching and learning especially English. Consequentl...With the acceleration of globalization and internationalization, the demand for multilingual speakers is urgent, which promotes the development of foreign language teaching and learning especially English. Consequently, the English as a Foreign Language （EFL） teaching is paid great attention to in China. Many previous studies show the connection of EFL teaching and teachers＇ intercultural communicative competence （ICC）. Although it is presumed that teachers＇ ICC at this stage is a prerequisite to raise students＇ ICC, the specific strategies to promote teachers＇ intercultural skills in EFL teaching have not yet been empirically demonstrated. The goal of the present study is to put forward some specific strategies to promote teachers＇ ICC in EFL teaching. Two cases including interview and teaching plans, were administered in high school teachers. Sample analysis demonstrated teachers＇ current problems in ICC and in Chinese EFL teaching as well as the necessity for teachers to acquire the specific teaching strategies. These findings seem to suggest that specific strategies are indeed essential to promote teachers＇ ICC in EFL teaching.展开更多
Students come to Australia for many and varied reasons, including the possibility of immigrating to Australia on completion of studies. Some programs of study are given higher priority for immigration than others and ...Students come to Australia for many and varied reasons, including the possibility of immigrating to Australia on completion of studies. Some programs of study are given higher priority for immigration than others and are thus popular among those hoping to immigrate. The master of professional accounting （MPA） is perhaps the most well-known of these programs, as the majority of its students are allegedly more interested in gaining permanent residency than becoming practicing accountants. Concerns over the quality of this program, its graduates, and its impact on the reputation of Australian higher education have been expressed in the media and in scholarly journals resulting in a stereotype of international postgraduate students as being motivated by immigration and without interest in accounting or engagement in learning. However, little has been done to investigate the experiences and perceptions of the students themselves. The objective of this paper is to more closely examine the motivations and learning behaviors of MPA students in order to test the accuracy of the stereotype. A population of postgraduate accounting students from an Australian university was invited to respond to an anonymous questionnaire survey adapted from the Australian Universities Survey of Student Engagement （AUSSE） to gain an insight into student engagement with learning. The results of this paper demonstrate that motivation is not relevant to learning engagement. The authors find a cohort of students spending many hours in study and facing barriers to learning because of poor English skills. Such findings do not accord with the stereotypical portrayal of international MPA students but lead to questions about the institutional motivations, the nature of accounting education, and English language entry standards and language support.展开更多
In October 2010, the American Institute of Certified Public Accountants [AICPA] announced that the CPA （Certified Public Accountant） examination would be changed to include International Financial Reporting Standar...In October 2010, the American Institute of Certified Public Accountants [AICPA] announced that the CPA （Certified Public Accountant） examination would be changed to include International Financial Reporting Standards （IFRS）. A reason given for this change was the supposed importance given to IFRS knowledge in the latest practice analysis. This paper examines this practice analysis as well as a review by graduate students of some accounting textbooks. The conclusion given by the students, other academic research and the practice analysis is that US is not prepared to immediately make this change.展开更多
文摘Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepted accounting principles （GAAP） and could be exempted from some of the disclosure requirements of the Securities and Exchange Commission and of the Sarbanes-Oxley Act. In spite of these requirements, as of December 31, 2007, there are approximately 421 non-U.S, companies valued at $11.4 trillion listed on the New York Stock Exchange （NYSE）. Of these 421 companies, 41 companies are from China. This study examines the reasons for Chinese companies choosing to list on the New York Stock Exchange and their experiences with incremental disclosure and listing requirements on the Shanghai, Hong Kong, London, and New York stock exchanges. The lesson for foreign companies everywhere should be that foreign companies should search for those cross listings adding value and not be searching for countries and stock exchanges with weak disclosure and listing requirements.
文摘With the acceleration of globalization and internationalization, the demand for multilingual speakers is urgent, which promotes the development of foreign language teaching and learning especially English. Consequently, the English as a Foreign Language （EFL） teaching is paid great attention to in China. Many previous studies show the connection of EFL teaching and teachers＇ intercultural communicative competence （ICC）. Although it is presumed that teachers＇ ICC at this stage is a prerequisite to raise students＇ ICC, the specific strategies to promote teachers＇ intercultural skills in EFL teaching have not yet been empirically demonstrated. The goal of the present study is to put forward some specific strategies to promote teachers＇ ICC in EFL teaching. Two cases including interview and teaching plans, were administered in high school teachers. Sample analysis demonstrated teachers＇ current problems in ICC and in Chinese EFL teaching as well as the necessity for teachers to acquire the specific teaching strategies. These findings seem to suggest that specific strategies are indeed essential to promote teachers＇ ICC in EFL teaching.
文摘Students come to Australia for many and varied reasons, including the possibility of immigrating to Australia on completion of studies. Some programs of study are given higher priority for immigration than others and are thus popular among those hoping to immigrate. The master of professional accounting （MPA） is perhaps the most well-known of these programs, as the majority of its students are allegedly more interested in gaining permanent residency than becoming practicing accountants. Concerns over the quality of this program, its graduates, and its impact on the reputation of Australian higher education have been expressed in the media and in scholarly journals resulting in a stereotype of international postgraduate students as being motivated by immigration and without interest in accounting or engagement in learning. However, little has been done to investigate the experiences and perceptions of the students themselves. The objective of this paper is to more closely examine the motivations and learning behaviors of MPA students in order to test the accuracy of the stereotype. A population of postgraduate accounting students from an Australian university was invited to respond to an anonymous questionnaire survey adapted from the Australian Universities Survey of Student Engagement （AUSSE） to gain an insight into student engagement with learning. The results of this paper demonstrate that motivation is not relevant to learning engagement. The authors find a cohort of students spending many hours in study and facing barriers to learning because of poor English skills. Such findings do not accord with the stereotypical portrayal of international MPA students but lead to questions about the institutional motivations, the nature of accounting education, and English language entry standards and language support.
文摘In October 2010, the American Institute of Certified Public Accountants [AICPA] announced that the CPA （Certified Public Accountant） examination would be changed to include International Financial Reporting Standards （IFRS）. A reason given for this change was the supposed importance given to IFRS knowledge in the latest practice analysis. This paper examines this practice analysis as well as a review by graduate students of some accounting textbooks. The conclusion given by the students, other academic research and the practice analysis is that US is not prepared to immediately make this change.
