This paper deals with the applicability of human rights in general and of third-generation human right in particular. It offers an explanation of the pathetic status of human rights and suggests an alternative approac...This paper deals with the applicability of human rights in general and of third-generation human right in particular. It offers an explanation of the pathetic status of human rights and suggests an alternative approach towards ＂third-generation＂ human rights, i.e., the rights of communities. It argues that since an immanent dichotomy exists between the political aspect of human rights--the fact that their addressee is the state government--and their universal aspect, i.e., the fact that they belong to everyone and their fulfillment is demanded by international bodies, very often their possessors cannot capitalize them. Third-generation human rights encounter additional problems. Very often their respondent--the state government----cannot comply with their demands, and according to the Kantian principle ＂Ought Implies Can,＂ they should be addressed towards someone who can in fact fulfill them. This article thus suggests addressing third-generation human rights towards the international community. This may exclude them from the current category of human rights, and create the need to establish a new category such as Community Rights. Such classification may bear the advantage of making these rights more applicable and accessible than they are at present.展开更多
Despite the progress of international accounting harmonization, there remain a number of countries which have not adopted International Financial Reporting Standards （IFRSs） but continue to adhere to their own accou...Despite the progress of international accounting harmonization, there remain a number of countries which have not adopted International Financial Reporting Standards （IFRSs） but continue to adhere to their own accounting laws or standards, including Libya and some surrounding countries. This paper examines the arguments surrounding the appropriateness of accounting harmonization and the obstacles to achieve it and seeks to apply these arguments in the case of Libya. The conclusion is that although harmonization with IFRSs is not precluded by any cultural considerations, historical factors and accounting education deficiencies may make the adoption of IFRSs more difficult, while the absence of an active stock market may make it less desirable.展开更多
Research on English as a lingua franca(ELF)has triggered a debate on whether English teaching should consistently conform to native-speaker Standard English or it should value the pedagogical implications of ELF.This ...Research on English as a lingua franca(ELF)has triggered a debate on whether English teaching should consistently conform to native-speaker Standard English or it should value the pedagogical implications of ELF.This article provides an overview of current research on teaching English as a lingua franca.It starts with research on the rationale to introduce ELF-informed teaching and comparisons between ELF-informed teaching and native-English-based teaching.Concrete proposals of how to incorporate ELF-informed teaching into English language teaching(ELT)classrooms are presented.Then controversies in the debate are summarized.They are:A lack of ELF-informed textbooks;a lack of ELF-informed assessment;and a lack of qualified teachers.It then reviews recent publications dealing with these controversies.This is followed by a discussion about the research on ELF-informed teaching in the Chinese context.This article argues that research on the practicality of ELF-informed teaching should start with prospective English users,such as students in China’s Business English Program.It concludes with some suggestions for future research and practice on ELF-informed teaching in China.展开更多
文摘This paper deals with the applicability of human rights in general and of third-generation human right in particular. It offers an explanation of the pathetic status of human rights and suggests an alternative approach towards ＂third-generation＂ human rights, i.e., the rights of communities. It argues that since an immanent dichotomy exists between the political aspect of human rights--the fact that their addressee is the state government--and their universal aspect, i.e., the fact that they belong to everyone and their fulfillment is demanded by international bodies, very often their possessors cannot capitalize them. Third-generation human rights encounter additional problems. Very often their respondent--the state government----cannot comply with their demands, and according to the Kantian principle ＂Ought Implies Can,＂ they should be addressed towards someone who can in fact fulfill them. This article thus suggests addressing third-generation human rights towards the international community. This may exclude them from the current category of human rights, and create the need to establish a new category such as Community Rights. Such classification may bear the advantage of making these rights more applicable and accessible than they are at present.
文摘Despite the progress of international accounting harmonization, there remain a number of countries which have not adopted International Financial Reporting Standards （IFRSs） but continue to adhere to their own accounting laws or standards, including Libya and some surrounding countries. This paper examines the arguments surrounding the appropriateness of accounting harmonization and the obstacles to achieve it and seeks to apply these arguments in the case of Libya. The conclusion is that although harmonization with IFRSs is not precluded by any cultural considerations, historical factors and accounting education deficiencies may make the adoption of IFRSs more difficult, while the absence of an active stock market may make it less desirable.
文摘Research on English as a lingua franca(ELF)has triggered a debate on whether English teaching should consistently conform to native-speaker Standard English or it should value the pedagogical implications of ELF.This article provides an overview of current research on teaching English as a lingua franca.It starts with research on the rationale to introduce ELF-informed teaching and comparisons between ELF-informed teaching and native-English-based teaching.Concrete proposals of how to incorporate ELF-informed teaching into English language teaching(ELT)classrooms are presented.Then controversies in the debate are summarized.They are:A lack of ELF-informed textbooks;a lack of ELF-informed assessment;and a lack of qualified teachers.It then reviews recent publications dealing with these controversies.This is followed by a discussion about the research on ELF-informed teaching in the Chinese context.This article argues that research on the practicality of ELF-informed teaching should start with prospective English users,such as students in China’s Business English Program.It concludes with some suggestions for future research and practice on ELF-informed teaching in China.
