学术团体与知识建构:二十世纪三、四十年代之中国会计学社

成立于1934年的中国会计学社是力图融会职业会计师及政府主计人员于一体的全国性学术团体。初设总会于南京,抗战后设分会于上海、天津、广州。就学社组织而言,虽以政府主计部门为主,然能专注于学术。不论南京总社,抑或上海分社,均能以倡导会计学术、培养会计人才为宗旨,在编办会计期刊、训练会计人员和促进新式会计知识的生产传播方面发挥重要功用。在期刊之编撰及征稿方面,会计师、主计官及一般会计人员均能得擅其场,在民间会计及政府审计方面发表诸多颇有价值的应用成果。

台湾地区馆藏民国时期会计史料整理与研究

改革开放以来,我国会计史研究取得了丰硕成果,对近现代会计历史发展的研究也不断深入。然而,颇为遗憾的是,1949年国民党撤退台湾时,大批有关民国时期会计发展的历史档案被一并带去台湾,使得大陆会计界数十年来有关民国时期会计历史的研究,一直受资料不足甚至断档的困扰,

第一个全国性会计学术团体推动会计专业发展忆述

1934年,我国第一个全国性的会计专业学术团体中国会计学社在南京成立。学社以“研究会计学术、改进会计事务、砥砺会计人格”为宗旨,作为一个小型化、专业化的学术团体,其成员到1942年也只发展到160余人。虽然人数不多,但其拥有当时以留美人员为主体的学术界、政界和商界的杰出人才。学社成立之前,一些会计著作和刊物就已经在中国出版。特别是20世纪30年代以后,随着簿记改良运动的逐步发展,学术界展开了一场大讨论和大辩论,客观上为会计出版物的发展提供了更大的空间。学社成立后,其成员把出版会计出版物和开办会计职业教育作为其核心任务,借以在当时社会环境下传播会计理念,交流会计学术。

经济学对会计理论发展的影响

经济的发展带动巨大的社会变革,同样商业经济需求的发展促进了会计行业的实践发展,人类社会的会计理论发展与社会经济和经济学的发展是紧密相关的,会计的演进与经济的发展两者相辅相成,互为促进.经济学为会计理论提供了支撑,为会计学理论奠定了基础架构,会计理论受到经济学越来越深刻的影响.本文从多方面阐述经济学对会计理论产生的影响,通过分析经济学及社会经济对会计发展演进产生的重要作用,从而认识到两者之间的互为促进的关系.

复式簿记五百年

一、簿记史上之新纪元 “一四九四年是簿记史上之新纪元”,今年恰逢它的五百周年。五百年前,享有“会计之父”美誉的卢卡·帕乔利(Luca Pacioli)在威尼斯出版了他的主要著作《算术、几何、比及比例概要》(Summa de Arithmetica,Geometria,Proportioni et Proportionalita)。

财会知识小品

经济工作必须遵循的原则(一)我们的国家必须坚持以计划经济为主,市场调节为辅的原则。(二)国家建设必须全国一盘棋.(三)必须执行一要吃饭、二要建设的根本方针。(四)在对外贸易上坚持统一对外,联合对外,不使肥水落入外人田.

A study on needs analysis of learners of Turkish language

This paper reports a small-scale study of needs analysis of leamers of Turkish as a foreign language at University of Florida. Needs analysis is described in the context of foreign language learning as ＂a systematic and ongoing process of gathering information about students＇ needs and preferences, interpreting the information and then making course decisions in order to meet those needs＂ （Graves, 2000, p. 74）. Because foreign language instruction has become much more learner-centered in recent years, needs analysis is a must for effective learning processes to occur （LONG, 1999, 2005; Kikuchi ＆ Apple, 2006）. In this context, the purpose of this pilot study is to gather information about the students＇ needs in learning Turkish at Center for European Studies, where less commonly taught languages, including Czech, Greek, Hungarian and Polish are offered. Drawing on interview data compiled from a number of studies （Tarone ＆ Yule, 1989; LI ＆ Richards, 1995）, the findings indicate that the students＇ needs may be grouped under four categories including their linguistic needs, their objectives in learning Turkish, learning resources, psychological and sociological factors that may impact their learning experiences. In the light of the interview findings, certain suggestions as to how to teach Turkish effectively are made.

Italian Accounting of the Late 19th Century and the Early 20th Century on the Epistemological Problem of Connections With Related Sciences

This paper takes into consideration the doctrinal positions that are taken by Italian accounting in the period between the 19th and the 20th century, and concerns the nature of relationships between accounting and its most similar sciences, particularly economics. Over those years, the scholars in that field started to show a peculiar epistemological sensitivity. Spurred by the philosophical debate which was raised by positivism and particularly by Comte＇s and Spencer＇s studies, researchers wondered whether the most appropriate place for accounting was in the large field of social sciences. Hence, two different epistemological approaches arose with one succeeding the other in time. Initially, scholars accepted the idea that accounting somehow depended on its related sciences, which included economics. They deemed it convenient to use, also for their own purposes, principles drawn from contiguous doctrines that had already been scientifically recognized, such as economics. That was how Italian accounting happened to be, even though temporarily, in a position of ＂scientific subjection＂ with respect to the mentioned doctrines. At the second stage, due to the awareness of the specific subject and the method of investigation, as well as the purposes, Italian accounting claimed its own scientific autonomy, so scholars went back to the first phase and considered it necessary to develop internal principles and rules as a function of its peculiar needs. By doing so, scholars mapped out a route that would deeply mark the future of the discipline by making it fully independent on other fields of knowledge in a sort of emancipation process. The paper will not only describe the two theoretical positions which are summarized above, but will also adopt an interpretative approach to trace their possible causes and to grasp their effects on the development of the discipline, particularly with regards to the theories of value which is adopted by the Italian accounting over the analyzed period. In the authors＇ opinion, the attention paid by the most authoritative Italian accounting scholars to the epistemological theme of relationships between accounting and its similar sciences can be explained by at least two different causes： the influence which is exercised by the philosophical studies and the aspiration of accounting for scientific and academic recognition.

The Relationship Between Mathematics Excellency and Efficiency of Accounting Students

Many organizations, educational institutes, and universities wish to identify efficient and high caliber applicants who could excel over the accounting discipline, while scholarships and admissions are still not offered. However, it is believed that undergraduate accounting students with majors in mathematics from pre-university institutes perform much better than those with arts or social sciences backgrounds. Therefore, this paper~ takes the mathematics perception level as well as pre-university＇s cumulative grade point averages （CGPAs） as the main indicators of efficiency and better performance of undergraduate accounting students. In order to test the hypotheses, a multiple regression analysis has been used. By choosing all undergraduate accounting candidates, who had been admitted for academic calendars of 2009-2010 in four different universities （one public, two semi-publics, and one private university） and testing their mathematics excellency, as well as extracting their CGPAs, the authors find that students＇ mathematical talents are high, and to a lower extent, the CGPAs will positively influence the performance in accounting courses.

Igniting the Statistical Spark in the Social Sciences—Abilities, Student Feedback and Teacher Observations

A quasi-experimental design was used to measure file impacts on student attainment in statistics, mathematics and critical thinking （16-18 years of age） on an experimental group who received a 21 week long contextualised statistics course （called the Pilot Scheme in SA （social analytics））, in South Wales. This paper will discuss the changes in statistical abilities observed, student feedback from the course and also teacher observations, in relation to the Pilot Scheme in SA. Results suggest that the course did lead to increase in students＇ abilities, in comparison to two control groups. Whereas students in both control groups who did not receive the treatment, showed a decrease in their abilities with respect to mathematics and statistics. Student feedback suggests they could see the value of the course to their other studies and they also felt the statistics delivered was linked well with relevant examples. Results from an analysis of teacher observations support findings from the course evaluation of the Pilot Scheme in SA, which include an increase in student confidence with mathematics and statistics.

Position and Perspective of Statistics in Sociology

The paper first gives a brief overview of the use of statistical methods in sociology in order to show the continuity and importance of these methods in the development of sociology as a science. Therefore, education of sociologists requires, among other things, training in statistical methods applicable in data processing and analysis in sociological research. Then the research continues with a comparative analysis of the curricula of undergraduate academic studies of sociology, and especially the presence of statistics teaching in them, in the Republic of Serbia and the neighbouring countries. Different programs of the Department of Sociology of the Faculty of Philosophy in Novi Sad are analyzed together with the results of the students＇ evaluations for the academic years 2007/2008 and 2009/2010.

Functions and Responsibilities of the Institutions of Higher Leaming in Accounting Integrity Construction

In different historical periods, the institutions of higher learning are endowed with dltlerent social tunctlons, wnlcn also experience some changes with the social development.The addition of cultural inheritance and innovation function, makes the institutions of higher learning must assume their obligations in accounting integrity construction.This article, through interpreting the essence and significance of accounting integrity, further expound the functions and integrity construction. responsibilities of the institutions of higher learning in accounting

＂Questionable＂ Behaviors and Practices in Academic Productivity in Postgraduate Studies in Mexico

This paper reports the results acquired in a research work about ＂questionable＂ practices and behaviors in the academic production of researches and postgraduate social sciences and humanities studies of the programs that are appointed by the National Program of Quality Postgraduate Studies （PNPC, by its acronym in Spanish） in Mexico. Through a qualitative methodology, the authors interpreted some of the arguments that explain and/or justify certain practices in relation to doubled production, authorship, and coauthorship of academic products. In this paper, the authors present and analyze the results that they obtained after reviewing documents produced by professors and students of six postgraduate programs that are taught in two Mexican public universities. At the same time, the authors examine some of the practices that take place within said programs, given the institutional demands of improving finished studies efficiency. One of the hypotheses of this work is the demands that are imposed by external evaluations of academic processes on professors and their programs in order to reach desirable rates with the purpose of maintaining or increasing the levels of productivity, gives way to certain practices that must be analyzed. This work＇s theoretic framework is constituted by the contributions of career sociology and professional ethics.

Minimal Sufficiency in Rare Populations

It is well understood that for conventional survey designs the set of unordered distinct units in a sample is a minimally sufficient statistic. This means that for inferential statistic of the sample, the value of the sampled units rather than the sample design is important. Sampling rare populations presents distinct challenges. Examples of rare populations are in biology with rare and endangered animals where there are only a few remaining individuals, or in social science, with the low incidence of people from an unusually high （or low） income group. Sampling rare populations tends to result in the case that many of the sample units do not contain information on the characteristic of interest （e.g., the rare animal, or people from the unusual income group）. For finite rare populations the set of unordered distinct rare-units in a sample is a minimally sufficient statistic. In an example case study of a rare buttercup, the properties of the minimal sufficient estimator are explored. We compare the efficiency of the estimator for the population total based on the minimally sufficient statistic, with the standard estimator for a range of sample sizes. The variance of the minimally sufficient estimator was always smaller than the variance of the sufficient estimator. For rare populations where non-rare units can be distinguished from rare units because they have the same fixed value, the minimal sufficient statistic is the rare units, if any, in the sample.

Animal Experiment Study on Antitumor Effect of Matrine Liposome

Objective： To study the antitumor effect of matrine liposome in mice. Methods： The mice were selected as the research object, and SPSS （statistic package for social science）, matrine and matrine liposome were used for grouping. The antitumor effects of EAC, S 180 and H22 were evaluated by tumor weight, thymus weight and spleen weight. Results： The inhibitory effect of matrine liposome on EAC, S180 and H22 in mice was significantly higher than matrine, P 〈 0.05, which had statistical significance. Conclusion： Matrine liposome can effectively enhance the anti-tumor effect and improve the immunity of animals, which is worthy of clinical promotion.

On Language, Culture and Diversity in Spain

The Iberian Peninsula was first inhabited by Celts, Iberians, Carthaginians, Romans, Visigoths, and later Berbers. How is it possible that in a spam of only 50 years, the Berbers were able to go pass the Pyrenees and practically ruled what today is Portugal, Spain, and region of France？ This article attempts to uncover the sociological aspects that helped the Berbers and Arabs rule the Iberian Peninsula quite rapidly. It was due to the commonalities and not the differences that Spain＇s political leaders went from Arian Visigoths to Muslims for the next 800 years. Ignacio Olague＇s book La Revoluci6n Isldmica en Occidente （The Islamic Revolution in the West）, also translated as Les Arabes N＇ont Jamais Envahi l＇Espagne （The Arabs Never Invaded Spain）, serves as one instrument to shed light to how this historical event took place. The result of this fusion of cultures not only created a rich civilization that would planted the seeds of the Renaissance three centuries before it began in Italy, but also contributed to the formation of a new language （between 720-750 AD）： El castellano o espahol （Spanish language）, which today is the official language in 21 st countries.

The SPSS-Based Analysis of an English Mid-term Test ——Take Grade Eight Students for Example

Based on some language testing theories, an analysis of an English Mid-term Examination of grade eight students of Jingzhi Middle School is made in this paper. By means of SPSS （Statistical Package for the Social Sciences） statistical software, the paper makes a whole analysis of the test paper, which covers descriptive statistics, reliability, and validity. The study aims to find some problems of the test paper, teachers＇ teaching, and students＇ learning. Thus, based on the results of analysis, this paper aims to improve the quality of test papers and give some advice to language teaching

Designing Socially Sound Poultry FarmingmMatching Hen Ethology, Farm Management and Landscape Quality

In order to receive a licence to produce, poultry farmers have to take into account societal demands, among others： animal welfare, healthy working conditions for the workers and landscape quality. A way to reach a combination of these goals is to create a design for the poultry house and outdoor run. We propose a methodology based on five steps, which enables us to create a design that takes into consideration societal demands and that can be tested on its effects. These five steps are： 1. Giving a theoretical background on the societal demands （hen ethology, farm management and landscape quality） and based on this; 2. Giving a set of design criteria. 3. Describing the cttrrent state of the farm, in order to know its current qualities, 4. Making a design of the farm using the sets of criteria as guiding principle. 5. Reflecting on the design, to show whether the different criteria can be combined and where compromises are needed. A case study on an organic farm in the centre of the Netherlands showed that hen welfare, farm management and landscape quality can be improved together, although some measures do not add to all design criteria. Especially the effect on landscape quality and farm management is variable： the latter is also depending on the personal motivation of the farmer.

Application of the theory of linear algebra on mathematical modeling practice

The application level of mathematics in each science discipline signs the level of development of this science. With the advancement of science and technology, especially the rapid development of computer technology, mathematics has permeated from natural scientific technology to agricultural construction, from economic activities to all areas of social life. Generally, when the actual problem requires us to provide quantitative results of analysis, forecasting, decision making, control and other aspects for real object under study, we are often inseparable from the application of mathematics. Mathematical modeling is the key to this process, whose purpose is to make mathematics applied to social and social services, and using mathematics to solve practical problems is through mathematical models. When using mathematical methods to solve some practical problems, we usually first transfer practical problems into mathematical language, and then abstract them into a mathematical model.

Sense of Science and Technology in Product Design

Sense of science and technology has become the trend of modem design, but the commonly acknowledged sense of science and technology is different from science and technology itself. Starting from machine aesthetics and high-tech style, combined with the changing process of the sense of science and technology, it analyzes the causes and related social factors, style characteristics and manifestations of the sense of science and technology, as well as the inherent relationship of multi-angle analysis technology and the sense of science and technology. It illustrates the social value and defects of artistic expression of the sense of science and technology and reflects on the connection and difference between science and technology on the one hand and the sense of science and technology on the other hand.