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 intervi...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.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
The paper intends to study the formation of the spirit of independence, curiosity, innovation and benevolence which the university teachers in Medieval Europe had under the specific social and historical conditions. B...The paper intends to study the formation of the spirit of independence, curiosity, innovation and benevolence which the university teachers in Medieval Europe had under the specific social and historical conditions. Based on this, by contrast the current crisis of spirits of medieval university teachers in modem society, the paper also analyzes the reasons and tries to find out the mechanism to cultivate the spirit of the university teachers in modem society.展开更多
In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development (ESD...In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development (ESD) is becoming increasingly important. The change in the accounting profession and in accounting education offers an opportunity to formulate initial observations on the Italian university world in terms of the preparation of future professional accountants. This study uses the International Education Standards (lESs) published by the International Accounting Education Standards Board (IAESB), in particular the IES 2 (content of professional accounting education programs). The aim of the paper, which is of an empirical nature, is to understand the role of universities in Italy in the preparation of accountants in the light of the IES 2 provisions. The study and its policy implications may contribute to the debate on accounting education at national and international levels, also in the light of ESD.展开更多
There are over 100 historically black colleges and universities (HBCUs) in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of cert...There are over 100 historically black colleges and universities (HBCUs) in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants (CPAs) to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs' performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University (NC A&T), and Tennessee State University (TSU) were cited. For middle HBCUs, Albany State University, Norfolk State University (NSU), and North Carolina Central University (NCCU) were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore (UMES) were cited. The dichotomy between quantity and quality is real.展开更多
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...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.展开更多
Based on the low energy effective Hamiltonian with naive factorization, we calculate the branching ratios (BRs) and CP asymmetries (CPAs) for the twenty three double charm decays B/B8 → D(*)D(*) in both the...Based on the low energy effective Hamiltonian with naive factorization, we calculate the branching ratios (BRs) and CP asymmetries (CPAs) for the twenty three double charm decays B/B8 → D(*)D(*) in both the standard (s) (s) model (SM) and the minimal supergravity (mSUGRA) model. Within the considered parameter space, we find that (a) the theoretical predictions for the BRs, CPAs and the polarization fractions in the SM and the mSUGRA model are all consistent with the currently available data within ±2σ errors; (b) For all the considered decays, the supersymmetric contributions in the mSUGRA model are very small, less than 7% numerically. It may be difficult to observe so small SUSY contributions even at LHC.展开更多
Based on the narratives of four Chinese university EFL teachers' research experiences, this study reports on the dynamic construction of their researcher identities and the crucial socioinstitutional and individual f...Based on the narratives of four Chinese university EFL teachers' research experiences, this study reports on the dynamic construction of their researcher identities and the crucial socioinstitutional and individual factors that have afforded and constrained researcher identity construction. The results presented different trajectories of researcher identity construction through the EFL teachers' three stages of research experiences (beginning, stagnation/ development, and struggle stages) in their professional lives. Academic learning contexts such as Master's and PhD programs were shown to be replete with factors that contributed to the development of researcher identity, while the institutional context and the broad social context in China were exposed to be greatly constraining. Motivation, publications, academic qualifications, and networking with researchers were four important individual factors that impacted the EFL teachers' researcher identity construction, The findings suggest that Chinese EFL teachers raise awareness of their researcher identities, make continuous critical reflections, and exercise agency to seek opportunities for development while governments and institutions should reform the current educational and promotion systems to support EFL teachers' research engagement.展开更多
As the teacher education in China gradually evolves from the closed one into an open one,and with the greater pressure from the competition among universities,the transformation of normal universities is an inevitable...As the teacher education in China gradually evolves from the closed one into an open one,and with the greater pressure from the competition among universities,the transformation of normal universities is an inevitable choice.The problems that normal universities need to face up to are the proper goal orientation and the setting of appropriate development goals.Through the comparison and interpretation of the development goals of current normal universities in China,this paper finds similar tendency in the development types and the choices of features.Goal orientation is vital to the development of normal universities.Therefore,when setting and implementing development goals,a sound understanding about expressions like“the features of operating schools”and“comprehensive universities”should be improved,and a rational thinking about the fundamental questions should be engaged in as well.展开更多
We present the performance of a high-power Nd:glass laser system,which produces a 1.1 J,250 fs,7.3 nm broadband laser pulse based on the combination of optical parametric amplification(OPA) and chirped pulse amplifica...We present the performance of a high-power Nd:glass laser system,which produces a 1.1 J,250 fs,7.3 nm broadband laser pulse based on the combination of optical parametric amplification(OPA) and chirped pulse amplification(CPA).The two-stage OPA provides broadband seed pulses for the three-stage Nd:glass amplifiers based on the technology of CPA.Compared to the conventional oscillator seed source,the most important advantage of such a seed source supplied by the two-stage OPA is that it possesses the capacities of broad bandwidth and high energy.展开更多
文摘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.
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The paper intends to study the formation of the spirit of independence, curiosity, innovation and benevolence which the university teachers in Medieval Europe had under the specific social and historical conditions. Based on this, by contrast the current crisis of spirits of medieval university teachers in modem society, the paper also analyzes the reasons and tries to find out the mechanism to cultivate the spirit of the university teachers in modem society.
文摘In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development (ESD) is becoming increasingly important. The change in the accounting profession and in accounting education offers an opportunity to formulate initial observations on the Italian university world in terms of the preparation of future professional accountants. This study uses the International Education Standards (lESs) published by the International Accounting Education Standards Board (IAESB), in particular the IES 2 (content of professional accounting education programs). The aim of the paper, which is of an empirical nature, is to understand the role of universities in Italy in the preparation of accountants in the light of the IES 2 provisions. The study and its policy implications may contribute to the debate on accounting education at national and international levels, also in the light of ESD.
文摘There are over 100 historically black colleges and universities (HBCUs) in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants (CPAs) to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs' performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University (NC A&T), and Tennessee State University (TSU) were cited. For middle HBCUs, Albany State University, Norfolk State University (NSU), and North Carolina Central University (NCCU) were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore (UMES) were cited. The dichotomy between quantity and quality is real.
文摘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.
基金Supported by the National Natural Science Foundation of China under Grant Nos. 10947020 and 11005033Foundation of Henan Educational Committee for Youth Backbone Scholars in Colleges and Universities+1 种基金the Natural Science Foundation of the Eduction Department of Henan Province under Grant No. 2010A140012Natural Science Foundation of Henan Province under Grant No. 102300410210
文摘Based on the low energy effective Hamiltonian with naive factorization, we calculate the branching ratios (BRs) and CP asymmetries (CPAs) for the twenty three double charm decays B/B8 → D(*)D(*) in both the standard (s) (s) model (SM) and the minimal supergravity (mSUGRA) model. Within the considered parameter space, we find that (a) the theoretical predictions for the BRs, CPAs and the polarization fractions in the SM and the mSUGRA model are all consistent with the currently available data within ±2σ errors; (b) For all the considered decays, the supersymmetric contributions in the mSUGRA model are very small, less than 7% numerically. It may be difficult to observe so small SUSY contributions even at LHC.
文摘Based on the narratives of four Chinese university EFL teachers' research experiences, this study reports on the dynamic construction of their researcher identities and the crucial socioinstitutional and individual factors that have afforded and constrained researcher identity construction. The results presented different trajectories of researcher identity construction through the EFL teachers' three stages of research experiences (beginning, stagnation/ development, and struggle stages) in their professional lives. Academic learning contexts such as Master's and PhD programs were shown to be replete with factors that contributed to the development of researcher identity, while the institutional context and the broad social context in China were exposed to be greatly constraining. Motivation, publications, academic qualifications, and networking with researchers were four important individual factors that impacted the EFL teachers' researcher identity construction, The findings suggest that Chinese EFL teachers raise awareness of their researcher identities, make continuous critical reflections, and exercise agency to seek opportunities for development while governments and institutions should reform the current educational and promotion systems to support EFL teachers' research engagement.
文摘As the teacher education in China gradually evolves from the closed one into an open one,and with the greater pressure from the competition among universities,the transformation of normal universities is an inevitable choice.The problems that normal universities need to face up to are the proper goal orientation and the setting of appropriate development goals.Through the comparison and interpretation of the development goals of current normal universities in China,this paper finds similar tendency in the development types and the choices of features.Goal orientation is vital to the development of normal universities.Therefore,when setting and implementing development goals,a sound understanding about expressions like“the features of operating schools”and“comprehensive universities”should be improved,and a rational thinking about the fundamental questions should be engaged in as well.
基金supported by the National Natural Science Foundation of China (Grant No.60890202)the Specialized Research Fund for the Doctoral Program of Higher Education of China (Grant No.20110161110012)+1 种基金the Department of Science and Technology of Hunan Province (Grant No.2011FJ3121)the Fundamental Research Funds for the Central Universities,Hunan University and SRF for ROCS,SEM
文摘We present the performance of a high-power Nd:glass laser system,which produces a 1.1 J,250 fs,7.3 nm broadband laser pulse based on the combination of optical parametric amplification(OPA) and chirped pulse amplification(CPA).The two-stage OPA provides broadband seed pulses for the three-stage Nd:glass amplifiers based on the technology of CPA.Compared to the conventional oscillator seed source,the most important advantage of such a seed source supplied by the two-stage OPA is that it possesses the capacities of broad bandwidth and high energy.