情知教学实践中的“学会、会学、爱学”

情知教学的目的 ,是“教会学生以最好的情绪和态度,运用最好的方法去掌握知识和发展能力”。要想做到这一点,就要让学生学会、会学和爱学。在学生“学”的基础上“教”,做到以学定教、顺学而导,明确学习步骤,循序渐进,及时给予学生积极评价。教师要有教学激情,营造和谐的师生关系,创设学习情境,为学生提供表现机会,帮助学生获得成功。

Controversies over fair value accounting： The case of SMEs

This study analyses IASB＇s stipulations on fair value usage in its standard designed for SMEs and the reactions of national standard setters, preparers and users of financial reporting in this respect. It tries to clarify fair value applications such as market value and value in use and the appropriateness of their usage for the case on hand. This research determines the inconsistencies within IASB ED IFRSfor SMEs （2007） related to the usage of fair value, underlined by the respondents＇ comment letters. The content analysis of all the above, conducted according to the type of economy and nature of respondent, along with the statistical techniques applied, indicates a partial approval of fair value usage under the following conditions： clarification of the concept, details on its usage in relation to market liquidity and the nature of the asset, additional guidance regarding the measurement methods. We advocate for the value in use, an application of the fair value based on internal valuations, which offers an adequate cost-benefit rate. The final version ofIFRSfor SMEs highlights both the preference of market information over the internal valuations and the insufficient information regarding solutions suited for non-liquid markets. It may be appropriate for the IASB, maybe in collaboration with the IVSC, to provide guidance and details regarding the implementation and disclosure of the valuation techniques applicable to this type of entities.

On Chinese empirical accounting research

This paper reviews and analyzes the achievements of Chinese empirical accounting research during more than ten years. The development of Chinese empirical accounting research can be divided into three phases. Each phase has its different characteristics. The fields of Chinese empirical accounting research include： the efficient market, the choice of accounting policies, financial crisis warning, stock dividend policy, earnings management, capital structure, auditing opinions, asset reorganization and merger, international accounting harmonization. This paper tries to analyze some basic essential factors of Chinese empirical accounting research such as hypothesis, sample and data, methods, conclusion and so on. We find that it is necessary to strengthen empirical accounting research in order to make up the shortcomings of traditional normative research. However, the current research has some limitations. （1） Some Chinese empirical accounting articles directly select samples and data to test without literature reviews, theory analysis and hypothesis; （2） The time of selected samples is shot; （3） Some articles utilize variables to represent certain concepts; （4） Most of the models are literary models; （5） Some researches focus on model and fix quantify, sometimes neglect some factors; （6） Most researches lack great findings, some conclusions are even opposite.

Harmonization in auditing profession

The globalization process is affecting a lot the economical environment and in many spheres has characterized the last decade of the twentieth century; accounting and auditing as information tools of the real economy are no exception. This paper introduces the analysis of the ongoing process of harmonization of the qualification to audit at a global level. The aim of the paper is to throw light on the processes of harmonizing auditing and accounting on a global basis, an issue that is of considerable debate at the current time both in the accountancy profession and in academia. The paper is structured is several chapters. In the first chapter entitled ＂Process of globalization and accounting evolution＂ the authors are presenting the steps in the main harmonization process and its major players during the last decades. The engine of internationalization seems to be the Anglo-Saxon accounting systems where the globalization issue was always very important. In the second chapter ＂Literature review＂ the authors are presenting some articles linked with the subject of our paper. In the third chapter ＂Harmonization of the qualification to audit＂ the authors are presenting need of ＂global qualification＂ in accounting and audit profession. In the fourth chapter ＂The field of global accountancy education＂, the authors are presenting the history of the adopting by the international organizations sustainable global education curricula in the field of accounting and audition profession. There the authors are underlying the role of Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting International, which is considered to develop a ＂model curriculum＂ for a global accountancy qualification. Also is presented the IFAC＇s Education Committee＇s results and also the ACCA program in educational field. The chapter ＂Forces which are ruling the regulation process＂ is presented the IASC/IASB and the European directives in harmonization process. On the chapter ＂Global accountancy education＂ the authors are presenting the threats of using the need of ＂international qualification in audit＂ by developed countries as a tool of exploitation, using it as ＂cultural capital＂ for sale to developing countries （See the ACCA mechanism）. Also the authors are presenting the IFAC role on building up international accounting curricula, which can be implemented through its members all over the world. The conclusions are trying to emphasize the steps which the accounting education needs to be followed in Romania due to the international evolutions.

Advanced Research Projects in the Humanities： New Trends on Literature, Languages, and Linguistics Studies

Following the author＇s own experiencing in supervising Ph.D. theses in literature, languages, linguistics, and teacher education, the author will focus on new trends of advanced research projects that have been contributing to reinforce the importance of research in these areas in a time of crisis in the humanities. The organization and funding of science and scholarship in Europe has been promoting anything else but social sciences research, including educational areas. The author will follow the recent call from the Board of Trustees da Academia Europaea to redirect policies toward the organization of multidisciplinary research projects. Among these so-called ＂small subjects＂, we will find original, inspired, and valuable research projects in the humanities, It is worth mentioning that the crisis that has been diminishing this type of scholarship strangely cohabits with several policies promoted by the European Commission and the Council of Europe to develop programs for plurilingual education and linguistic diversity, new framework strategies for multilingualism, and the use of new technologies for language teaching and learning. A strong emphasis on research projects leading to interdisciplinary studies involving literature and pure sciences, plus the development of outreach research projects will be proposed.

Why do not accounting graduates want to become accountants？

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.

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.

Is Math Still Just a Man＇s World？

Awards are important markers of success in any career, and in academia they can play an important role in hiring, promotion and tenure decisions. This study compares awards data for disciplinary societies in STEM （science, technology, engineering and mathematics） to the proportion of women in each respective field. By establishing availability pool estimates of women who should be eligible for senior scholarly awards, a comparison can be made between the proportion of female award winners and the percentage of women active in the discipline. The CBMS （conference board of mathematical sciences） survey in 2005 reported that women were 9% of all full-time tenured professors in doctoral-level mathematics departments; yet during the last decade, women received only 4.8% of scholarly awards from the AMS （American mathematical society）. Similar disparities exist for scholarly achievement awards from the MAA （mathematical association of America）, the SIAM （society for industrial and applied mathematics） and the ASA （American statistical association）. The under-recognition of women for scholarly contributions cannot be attributed solely to low numbers of women, so further explanation must be sought elsewhere. Curiously, women received more than their expected proportion of awards for service and teaching. Decades of research in the social sciences points to ＂implicit associations＂ or subconscious social stereotypes as the mechanism by which both men and women de-value women＇s intellectual accomplishments and praise their communal contributions, which may explain the gender disparity between scholarly and service awards. Gender disparities in scholarly recognition can hinder the advancement of women and limit their numbers as leaders in STEM fields. AWIS （association for women in science） is working with seven disciplinary societies （including AMS, ASA, MAA and SIAM） to identify patterns of behavior that perpetuate unconscious bias in the awards selection process and to pinpoint ways to mitigate its deleterious effects.

Two Questions of SHRM in Literature： Moderators of HRM Firm Performance Link

This paper aims to discuss differences between human resource management （HRM） and strategic human resource management （SHRM）, and aims to discuss convergence or divergence between American and European HRM. Therefore, research question is what the similarities and differences are between European and American HRM. Research methodology is based on critical review of HRM literature. Therefore, this study aims to increase conceptual ability of human resource （HR） professionals. Major result is that HRM is related with employee performance, and SHRM is related with firm performance. Secondly, European HRM is becoming similar to American HRM. The difference between European and American HRM is social context and social partners. European HRM considers social partners in management of HR.

Contribution of ecotourism to poverty alleviation in Nyanga,Zimbabwe

This paper assesses the contribution of ecotourism to local communities and the environment.Livelihoods of local communities are examined to understand the socioeconomic situation of people living in proximity to ecotourism areas and their participation in ecotourism activities. The impact of ecotourism on the environment in Nyanga is also examined. The paper employs both literature review(secondary data) and a field survey(primary data) to achieve these objectives. To gather socioeconomic data of households and tourist traits, questionnaires were administered to120 households and 30 tourists in the study area. Key informant interviews were held in the survey to gather expert knowledge about ecotourism trends and environmental data in the area.Data were analyzed using Statistical Package for Social Sciences. Descriptive and inferential analyses were used for quantitative data while content and structural-functional analyses were used for qualitative data. The research revealed that ecotourism offers the highest salaries when compared to other sources of formal employment. Ecotourism activities were shown to positively impact the environment through the protection, preservation, and management of natural resources. The study concludes that ecotourism is a useful and sustainable poverty alleviation strategy which has not yet been fully exploited in Zimbabwe.

A Brief Analysis of the relationship between the natural sciences and humanities and social science

With the continuous development of economic and social, the category of science is no longer limited to the technical field, natural science, humanities and social science have flourished, but the study of the relationship between the two disciplines is not perfect enough, so we should follow the academic trend, clarify the relationship between the two,only in this way can we have a more specific grasp of the science, this had a profound influence on the all-round development of modern society.

基于小波消噪的EMD模型在GPS振动信号处理中的应用

经验模式分解和小波分解是当前有效处理非平稳信号的两种时频分析方法,它们各具有其优缺点,适用于不同的应用。从对GPS振动信号的预处理、时域和频域处理入手,结果分析表明,对GPS振动信号先进行小波滤波消除随机噪声的干扰,再应用经验模式分解更有利于变形特征信息的分离和提取,提取的信号与振动平台记录数据更加吻合。

Changes in Post-World War II： Italians in Rochester, N.Y.

This article examines the major similarities and differences among Italians who migrated to Rochester, N.Y., before World War II and post-World War Ⅱ. It offers explanations on the similarities and differences among these two groups of migrants. Investigation of historical, sociological, and anthropological sources along with interviews among both populations provides abundant data bearing on the investigation. The successful completion of the research reported in this article has major bearing on the issue of migration itself, theories in history, sociology, and anthropology, and even on social psychological understanding of how choices are made and identity is formulated.

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.

The Multi-Disciplined Skills Required of Forensic Accountants

Forensic accountants today are required to possess a number of characteristics and skills that are derived from a range of disciplines. They must be inquisitive, able to delve into motivations, operations and justifications underlying the behavior of white collar criminals. They must be able to simplify technical accounting information and convey it effectively orally and in writing to a court or tribunal; be able to trace information via information technology tools; have an understanding of the adversarial legal system and the rules of evidence. Universities offering forensic accounting courses in various formats are on the increase. The aim of this paper is to investigate the subject areas that any course specializing in forensic accounting needs to cover.

In Colombia We Are All Poor

For many, poverty is one of the fundamental problems of Colombia, despite the fact that the economy of the country has been growing and there are efforts of the national government, business, academia, and civil society to contribute to the improvement of this condition. In March 2015, the National Administrative Department of Statistics （DANE, for its Spanish acronym） indicated that in 2014 there was a reduction in the monetary and multidimensional poverty in Colombia. But the truth is that in Colombia we are all poor. We have not been able to take advantage of the visible and invisible wealth we possess. In this sense, this paper provides reflective elements about the fundamental role of three key players in reducing this condition, such as the social sciences from community psychology; the State, with the strengthening of cultural policies; and higher education, viewed from the paradigm of university social responsibility. These reflections are the results of the first phase of a research that is being carried out in an area of the city of Bogota, in which the Catholic University of Colombia, since 2 011, has been developing a process of community intervention to contribute to overcoming poverty. This research is a partnership with universities of Brazil and Mexico, with the purpose to develop knowledge and have an impact on public policy in the respective countries.

Preface

Chinese female chemists have been making great contributions to the development of science and technology in China. On January 21, 2014, the Committee of Chinese Female Chemists was founded by the Chinese Chemical Society for promoting communication among such chemists, publicizing their achievements, and encouraging more women to join in science research.