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...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.展开更多
This paper explores three College English teachers' perceived difficulties in teaching content-based courses in the Chinese context and opportunities for their change in the knowledge base. Interviews and classroom o...This paper explores three College English teachers' perceived difficulties in teaching content-based courses in the Chinese context and opportunities for their change in the knowledge base. Interviews and classroom observation were used to collect data. After coding and recoding of the audio data, the researcher found that College English teachers face the following difficulties: positioning of themselves, commitment to the course, students' expectation, the balance between language and content, and administrative support. Meanwhile, the experience of teaching content-based courses offered them an opportunity to increase their knowledge of the content, the learners, and educational values. Some implications for CBI (content-based instruction) in curriculum reform were put forward at the end of the paper.展开更多
This paper reviews children-voice studies in China's Mainland over the past 10 years in the context of the globalisation era. The traditional grand narrative in the field of contemporary education research in Chin...This paper reviews children-voice studies in China's Mainland over the past 10 years in the context of the globalisation era. The traditional grand narrative in the field of contemporary education research in China has been challenged by individual recounts and by concemsregarding the situation in the classroom, which is reflected in the children-voice studies conducted by young researchers. The paper begins with background regarding society, culture, and schooling, continues on to describe related studies in this field, and ends with a rethinking of current research. The conclusion is that the studies were hampered both by an inherited culture of inertia and cynicism towards students' voices and by a dysfunction in research methodology.展开更多
The production-oriented approach (POA) has been developed over a decade. It is driven by the need to improve English classroom instruction for university students in China (Wen, 2016). It is also motivated by the ...The production-oriented approach (POA) has been developed over a decade. It is driven by the need to improve English classroom instruction for university students in China (Wen, 2016). It is also motivated by the aspiration to enhance the quality of foreign language education in other similar pedagogical contexts outside China. A volume of research has been done by Wen Qiufang and her research team, to formulate the theory of POA and to test its effectiveness in classroom pedagogy (e.g. Wen, 2016, 2015; Yang, 2015; Zhang, 2015). At the moment, the POA is still at an early stage of theory building and almost all empirical research is done in the Chinese context. In order to improve the quality of this theory and to make it intelligible to the international academic community, a one-day symposium was held in Beijing Foreign Studies University on May 15, 2017. The symposium was entitled 'The first international forum on innovative foreign language education in China: Appraisal of the POA'. In the forum, leading experts in applied linguistics were invited to discuss the strengths and weaknesses of the POA and the directions for its future development. The symposium was the first attempt for the POA research team to discuss its latest work with international scholars. This Viewpoint section collects the responses of four experts who participated in the symposium, listed in alphabetical order. The collection of articles covers three topics related to the POA: its pedagogical application, its use for teacher training, and its research. Alister Cumming is Professor Emeritus and the former Head of the Centre for Educational Research on Languages and Literacies, University of Toronto, Canada. His article focuses primarily on POA research as an exemplary case of design-based research. Rod Ellis is Research Professor in the School of Education at Curtin University, Australia. He discusses POA in terms of pedagogy, teacher training and research, with both critiques and constructive suggestions. Paul Kei Matsuda is Professor of English and Director of Second Language Writing at Arizona State University, the writed states. He responds to POA from the perspective of an expert researcher and teacher of L2 writing. Charlene Polio is Professor and Associate Chair in the Department of Linguistics & Germanic, Slavic, Asian & African Languages atMichigan State University, the writed states. She conceptualises POA as a useful method to address some issues in pre-service teacher development. Overall, the articles in this section are insightful and reader-friendly. They are not only useful for the development of POA in particular, but may also be valuable to a broad range of researchers as they touch upon pertaining issues, as well as emerging topics, in the field of applied linguistics. We therefore find it necessary to make them accessible to a wide readership.展开更多
Citations are a way to show how researchers build on existing research to further evolve research.The citation count is an indication of the influence of specific articles.The importance of citations means that it is ...Citations are a way to show how researchers build on existing research to further evolve research.The citation count is an indication of the influence of specific articles.The importance of citations means that it is valuable to analyze the articles that are cited the most.This research investigates highly-cited articles in physics (1979-2008) using citation data from the ISI Web of Science.In this study,1544205 articles were examined.The objective of the analysis was to identify and list the highly-productive countries,institutions,authors,and fields in physics.Based on the analysis,it was found that the USA is the world leader in physics,and Japan has maintained the highest growth rate in physics research since 1990.Furthermore,the research focus at Bell Labs and IBM has played important roles in physics.A striking fact is that the five most active authors are all Japanese,but the five most active institutions are all in the USA.In fact,only The University of Tokyo is ranked among the top 11 institutions,and only American authors have single-author articles ranked among the top 19 articles.The highest-impact articles are distributed across 25 subjects categories.Physics,Multidisciplinary has 424 articles,and is ranked at No.1 in total articles;followed by Physics,Condensed Matter.The study can provide science policy makers with a picture of innovation capability in this field and help them make better decisions.Hopefully,this study will stimulate useful discussion among scientists and research managers about future research directions.展开更多
文摘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.
文摘This paper explores three College English teachers' perceived difficulties in teaching content-based courses in the Chinese context and opportunities for their change in the knowledge base. Interviews and classroom observation were used to collect data. After coding and recoding of the audio data, the researcher found that College English teachers face the following difficulties: positioning of themselves, commitment to the course, students' expectation, the balance between language and content, and administrative support. Meanwhile, the experience of teaching content-based courses offered them an opportunity to increase their knowledge of the content, the learners, and educational values. Some implications for CBI (content-based instruction) in curriculum reform were put forward at the end of the paper.
文摘This paper reviews children-voice studies in China's Mainland over the past 10 years in the context of the globalisation era. The traditional grand narrative in the field of contemporary education research in China has been challenged by individual recounts and by concemsregarding the situation in the classroom, which is reflected in the children-voice studies conducted by young researchers. The paper begins with background regarding society, culture, and schooling, continues on to describe related studies in this field, and ends with a rethinking of current research. The conclusion is that the studies were hampered both by an inherited culture of inertia and cynicism towards students' voices and by a dysfunction in research methodology.
文摘The production-oriented approach (POA) has been developed over a decade. It is driven by the need to improve English classroom instruction for university students in China (Wen, 2016). It is also motivated by the aspiration to enhance the quality of foreign language education in other similar pedagogical contexts outside China. A volume of research has been done by Wen Qiufang and her research team, to formulate the theory of POA and to test its effectiveness in classroom pedagogy (e.g. Wen, 2016, 2015; Yang, 2015; Zhang, 2015). At the moment, the POA is still at an early stage of theory building and almost all empirical research is done in the Chinese context. In order to improve the quality of this theory and to make it intelligible to the international academic community, a one-day symposium was held in Beijing Foreign Studies University on May 15, 2017. The symposium was entitled 'The first international forum on innovative foreign language education in China: Appraisal of the POA'. In the forum, leading experts in applied linguistics were invited to discuss the strengths and weaknesses of the POA and the directions for its future development. The symposium was the first attempt for the POA research team to discuss its latest work with international scholars. This Viewpoint section collects the responses of four experts who participated in the symposium, listed in alphabetical order. The collection of articles covers three topics related to the POA: its pedagogical application, its use for teacher training, and its research. Alister Cumming is Professor Emeritus and the former Head of the Centre for Educational Research on Languages and Literacies, University of Toronto, Canada. His article focuses primarily on POA research as an exemplary case of design-based research. Rod Ellis is Research Professor in the School of Education at Curtin University, Australia. He discusses POA in terms of pedagogy, teacher training and research, with both critiques and constructive suggestions. Paul Kei Matsuda is Professor of English and Director of Second Language Writing at Arizona State University, the writed states. He responds to POA from the perspective of an expert researcher and teacher of L2 writing. Charlene Polio is Professor and Associate Chair in the Department of Linguistics & Germanic, Slavic, Asian & African Languages atMichigan State University, the writed states. She conceptualises POA as a useful method to address some issues in pre-service teacher development. Overall, the articles in this section are insightful and reader-friendly. They are not only useful for the development of POA in particular, but may also be valuable to a broad range of researchers as they touch upon pertaining issues, as well as emerging topics, in the field of applied linguistics. We therefore find it necessary to make them accessible to a wide readership.
文摘Citations are a way to show how researchers build on existing research to further evolve research.The citation count is an indication of the influence of specific articles.The importance of citations means that it is valuable to analyze the articles that are cited the most.This research investigates highly-cited articles in physics (1979-2008) using citation data from the ISI Web of Science.In this study,1544205 articles were examined.The objective of the analysis was to identify and list the highly-productive countries,institutions,authors,and fields in physics.Based on the analysis,it was found that the USA is the world leader in physics,and Japan has maintained the highest growth rate in physics research since 1990.Furthermore,the research focus at Bell Labs and IBM has played important roles in physics.A striking fact is that the five most active authors are all Japanese,but the five most active institutions are all in the USA.In fact,only The University of Tokyo is ranked among the top 11 institutions,and only American authors have single-author articles ranked among the top 19 articles.The highest-impact articles are distributed across 25 subjects categories.Physics,Multidisciplinary has 424 articles,and is ranked at No.1 in total articles;followed by Physics,Condensed Matter.The study can provide science policy makers with a picture of innovation capability in this field and help them make better decisions.Hopefully,this study will stimulate useful discussion among scientists and research managers about future research directions.