在国力孱弱、政治黑暗的时代,岂可奢谈科技兴国,故而陶行知弃医从文。陶行知不仅在教育领域,而且在哲学、政治学和历史学等人文社科领域都有杰出的成就。反映在陶行知硕士论文《中国之租借地》(Leased Territories in China)上,是他昂...在国力孱弱、政治黑暗的时代,岂可奢谈科技兴国,故而陶行知弃医从文。陶行知不仅在教育领域,而且在哲学、政治学和历史学等人文社科领域都有杰出的成就。反映在陶行知硕士论文《中国之租借地》(Leased Territories in China)上,是他昂扬的民族气节、开阔的学术视野和植根于民生而又极为严谨的治学态度与方法,继而折射出的是陶行知一以贯之的爱国主义精神、学术报国的志向和经世致用的大贤风范。当署名陶文濬的作者在论文结语处号召国人构筑“新之长城”时,译者难免血脉偾张,感佩陶行知伟大爱国情怀的同时,也深感陶先生治学理念及方法对当下我国学界的借鉴意义。展开更多
In October 2010, the American Institute of Certified Public Accountants [AICPA] announced that the CPA （Certified Public Accountant） examination would be changed to include International Financial Reporting Standar...In October 2010, the American Institute of Certified Public Accountants [AICPA] announced that the CPA （Certified Public Accountant） examination would be changed to include International Financial Reporting Standards （IFRS）. A reason given for this change was the supposed importance given to IFRS knowledge in the latest practice analysis. This paper examines this practice analysis as well as a review by graduate students of some accounting textbooks. The conclusion given by the students, other academic research and the practice analysis is that US is not prepared to immediately make this change.展开更多
文摘在国力孱弱、政治黑暗的时代,岂可奢谈科技兴国,故而陶行知弃医从文。陶行知不仅在教育领域,而且在哲学、政治学和历史学等人文社科领域都有杰出的成就。反映在陶行知硕士论文《中国之租借地》(Leased Territories in China)上,是他昂扬的民族气节、开阔的学术视野和植根于民生而又极为严谨的治学态度与方法,继而折射出的是陶行知一以贯之的爱国主义精神、学术报国的志向和经世致用的大贤风范。当署名陶文濬的作者在论文结语处号召国人构筑“新之长城”时,译者难免血脉偾张,感佩陶行知伟大爱国情怀的同时,也深感陶先生治学理念及方法对当下我国学界的借鉴意义。
文摘In October 2010, the American Institute of Certified Public Accountants [AICPA] announced that the CPA （Certified Public Accountant） examination would be changed to include International Financial Reporting Standards （IFRS）. A reason given for this change was the supposed importance given to IFRS knowledge in the latest practice analysis. This paper examines this practice analysis as well as a review by graduate students of some accounting textbooks. The conclusion given by the students, other academic research and the practice analysis is that US is not prepared to immediately make this change.
