The aim of this research is to study the impact of auditor reputation and audit opinion on earnings management in French banks. This article used a sample of 162 French banks over the period from 2005 to 2012. By usin...The aim of this research is to study the impact of auditor reputation and audit opinion on earnings management in French banks. This article used a sample of 162 French banks over the period from 2005 to 2012. By using three different tests (loss-avoidance, just-meeting-or-beating prior year's earnings, and abnormal loan loss provision), the findings of this paper show that both high auditor reputation and qualified audit opinion constrain earnings management to avoid loss or to just meet or beat prior year's earnings in banks. In separate tests related to earnings management through abnormal loan loss provisions, the paper also finds that high auditor reputation constrains earnings management. Qualified audit opinion has a negative but non-significant effect on abnormal loan loss provisions.展开更多
The paper reported on a small-scale qualitative study on EFL (English as a Foreign Language) teacher education with a two-fold objective, investigating the possibility of integrating the Internet for academic purpos...The paper reported on a small-scale qualitative study on EFL (English as a Foreign Language) teacher education with a two-fold objective, investigating the possibility of integrating the Internet for academic purposes in the context of a pre-service English teacher education programme in Egypt, and suggesting some guidelines based on the specific context of Assiut University College of Education. Semi-structured interviews were conducted online with some student teachers (n = 10) and teacher educators (n = 10) at the university to identify their personal viewpoints, experiences and concerns regarding integrating the Internet into this teacher education context. For triangulation purposes, content analysis was conducted on 12 online documents. Results reveal some difficulties, challenges and concerns related to the process and some new forms of literacy needed for this context. Based on this, some guidelines are suggested for integrating the Internet into pre-service EFL teacher education programmes with special reference to the Egyptian context.展开更多
Teachers' teaching innovation abilities in financial management courses are very important to train the major of financial management undergraduate students' innovation sense, spirits and abilities. This paper first...Teachers' teaching innovation abilities in financial management courses are very important to train the major of financial management undergraduate students' innovation sense, spirits and abilities. This paper firstly explores the structure of teaching innovation abilities, characteristics of creative teachers. Secondly, combined with teaching practice, this paper inquires into how to explore students' innovative abilities, how to teach differently according to different students, and how to guide correctly. Finally, from the perspective of department and office environments, continuing education and teachers' self-questioning, this paper probes into how to train professional teachers' teaching innovation abilities in financial management courses.展开更多
Implement the innovation of the "apprenticeship" training method in the teachers, explore the effective ways of cultivating the young teachers and the transferred teachers, determine the guidance teachers and the tr...Implement the innovation of the "apprenticeship" training method in the teachers, explore the effective ways of cultivating the young teachers and the transferred teachers, determine the guidance teachers and the training objects through the combination of rec- ommendation and self-recommendation, sign the mentoring agreement, establish the scientific and effective assessment and incentive mechanisms, to promote the healthy growth of the groups of teachers and the orderly cohesion the replacement of the old and new teachers.展开更多
Massive Open Online Course (MOOC) has many characteristics, such as mass, openness, and online learning, which can effectively make up for the problem &shortage of teachers in the college English teaching. But, the...Massive Open Online Course (MOOC) has many characteristics, such as mass, openness, and online learning, which can effectively make up for the problem &shortage of teachers in the college English teaching. But, there is also a challenge to introduce MOOC to the college English teaching. This paper analyzes the challenge and revelation MOOC brings to college English teaching combined with the characteristics of MOOC, and points out that the role of teachers, students, and managers should be changed under the background of MOOC.展开更多
Online teaching and learning environments have been booming worldwide. However, many universities in developing countries cannot afford learning management systems, such as Blackboard or WebCT. Therefore, this qualita...Online teaching and learning environments have been booming worldwide. However, many universities in developing countries cannot afford learning management systems, such as Blackboard or WebCT. Therefore, this qualitative study explores the possibility of using social media sites for online instruction due to the fact that their prominent utilities are similar to those of Blackboard and other learning management systems. Through purposeful sampling, four university professors using social media for online instruction were selected as participants, in order to gain insights from their perspectives regarding its usage as an alternative instructional medium. Using the constant comparison method and open coding, data was gathered and triangulated from participant interviews, observations of participants' online courses on social media sites; documents collected from their online courses; and the researcher's reflexive journal. Thematic findings revealed that social media sites increased (1) interaction and communication between the instructor and students, (2) interaction, communication, and collaboration among students, (3) and interaction between students with materials. It is believed that the significance of the research findings can be transferred to the similar online teaching contexts where learning management systems cannot be afforded.展开更多
Objective To evaluate physicians' attitude and knowledge about the management of adult growth hormone deficiency(AGHD) at Peking Union Medical College Hospital and impact factors associated with better decision-ma...Objective To evaluate physicians' attitude and knowledge about the management of adult growth hormone deficiency(AGHD) at Peking Union Medical College Hospital and impact factors associated with better decision-making.Methods A 21-question anonymous survey was distributed and collected at Peking Union Medical College Hospital,a major teaching hospital in Chinese Academy of Medical Sciences.Data of physicians' educational background,clinical training,patient workload per year and continuing medical education in AGHD were collected.Factors associated with appropriate answers were further analyzed by multivariate regression models.Results One hundred and eighteen internal medicine residents,endocrine fellows,attending physicians and visiting physicians responded to the survey.Among them,44.9% thought that AGHD patients should accept recombinant human growth hormone replacement therapy.Moreover,56.8% selected insulin tolerance test and growth hormone-releasing hormone-arginine test for the diagnosis of AGHD.Logistic regression analysis of physician demographic data,educational background,and work experience found no consistent independent factors associated with better decision-making,other than continued medical education,that were associated with treatment choice.Conclusions The physicians' reported management of AGHD in this major academic healthcare center in Beijing was inconsistent with current evidence.High quality continued medical education is required to improve Chinese physician management of AGHD.展开更多
The perception of supply chain management (SCM) first appeared in 1982 and the very first papers on SCM were published in the mid 1980s (Houlihan, 1985). However, this term is still fresh in Vietnam, especially th...The perception of supply chain management (SCM) first appeared in 1982 and the very first papers on SCM were published in the mid 1980s (Houlihan, 1985). However, this term is still fresh in Vietnam, especially the subject of SCM practices and their impacts on firm performance of small and medium enterprises (SMEs). Therefore, the research was conducted to study the impact of supply chain management practices (SCMPs) on firm performance of SMEs through firm competitive advantages. Data were collected by surveying SMEs located in Ho Chi Minh City. The research findings showed that customer relationship (CR) and quality of information sharing (IQ) impact on firm performance at 0.01% significance level while the level of information sharing impacts on firm performance at 10% significance level, and strategic supplier partnership impacts on firm performance insignificantly. Moreover, we also found that customer relationship and quality of information sharing influence firm competitive advantage at 0.01% significance level, while strategic supplier partnership and the quality of information sharing impact on firm competitive advantage at 5% significance level. Competitive advantages impact significantly positively on firm performance at significance level of 0.001%. The findings imply that SMEs in Vietnam should manage customer relationship well and increase the level of information quality to improve competitive advantage in order to gain high performance.展开更多
Classroom observation is an essential area that needs to be further investigated due to the role it plays in teachers professional development. However, there is a great dispute about the viability of the current prac...Classroom observation is an essential area that needs to be further investigated due to the role it plays in teachers professional development. However, there is a great dispute about the viability of the current practices by those responsible to evaluate and support teachers. This study aims at investigating the effectiveness of a new supervisory method called "Unseen Observation" (henceforth UO), a strategy where teachers sit for a pre/post-lesson discussions but with no observer in class. Teachers were interviewed to measure their perceptions of the new method. Various findings were reached as to the level of satisfaction by teachers and their abilities to reflect on their lessons without the presence of the observer in their lessons展开更多
Pre-service teachers' belief is a popular research topic in educational pedagogy. It is important to examine inexperienced teachers' beliefs related to the profession of teaching since they will continue pursuing th...Pre-service teachers' belief is a popular research topic in educational pedagogy. It is important to examine inexperienced teachers' beliefs related to the profession of teaching since they will continue pursuing these beliefs while carrying out their profession. These beliefs will affect their future teaching practices, professional judgments and ideas (Roberts, 2001; Borg, 2003). This study aimed to investigate the personal theories of one pre-service teacher from an ELT (English Language Teaching) certificate program at a foundation university in Istanbul. Her beliefs about effective grammar teaching were represented by using repertory grid data. This qualitative case study report displayed the participant pre-service teachers' thinking through cycles of constructing and reconstructing her personal theories about grammar teaching. The findings of the study were discussed and some educational implications were suggested.展开更多
Compared with college students in regular higher education institutions, students in higher vocational colleges have a series of problems, such as lack of study foundation, learning interest and self-control. Although...Compared with college students in regular higher education institutions, students in higher vocational colleges have a series of problems, such as lack of study foundation, learning interest and self-control. Although they have studied English for many years, they still have many problems in applying English. They also have some problems in English learning. Under this background, English teachers in higher vocational colleges must improve teaching methods and stimulate students' interest in English learning. Building a teaching model of flipped classroom based on information technology will provide new ideas for English teaching reform.展开更多
Ownership structure is one of the most important and basic corporate governance characteristics. Thus, does the ownership structure of a firm have an effect on the type of audit opinion it receives from CPA? This pap...Ownership structure is one of the most important and basic corporate governance characteristics. Thus, does the ownership structure of a firm have an effect on the type of audit opinion it receives from CPA? This paper uses a sample including 1246 non-financial listed companies from China A-share market in 2003. Empirical results show: for listed firms, external auditor's propensity to qualify is lower with lower proportion of public shares, or with higher concentration of shares at a marginal significant level. However, the proportions of state-owned shares and institutional shares have no significant effects on audit opinions. A possible explanation is that the ownership structure influences risk awareness and negotiation power of audit firms, influences negotiation power of clients, and then ultimately influences auditors' reporting decision and audit opinions. The potential policy implication is: a more dispersed ownership structure and/or a higher proportion of public shares are preferable for higher audit reporting conservatism and audit quality in China.展开更多
The objective of this research is to examine the antecedents and consequences of cost management systems (CMS) design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on ...The objective of this research is to examine the antecedents and consequences of cost management systems (CMS) design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.展开更多
With the development of the theory of college students internship, mternship teaching this new mode ot teaching practice are paid much attention, this paper on teaching students internships supports the management of ...With the development of the theory of college students internship, mternship teaching this new mode ot teaching practice are paid much attention, this paper on teaching students internships supports the management of some rather special Teachers College and conducts a comprehensive in-depth investigation, and summarizes student internships management features and focus during the teaching on the basis of further exploration reasonable and effective teaching students internships branch management.展开更多
文摘The aim of this research is to study the impact of auditor reputation and audit opinion on earnings management in French banks. This article used a sample of 162 French banks over the period from 2005 to 2012. By using three different tests (loss-avoidance, just-meeting-or-beating prior year's earnings, and abnormal loan loss provision), the findings of this paper show that both high auditor reputation and qualified audit opinion constrain earnings management to avoid loss or to just meet or beat prior year's earnings in banks. In separate tests related to earnings management through abnormal loan loss provisions, the paper also finds that high auditor reputation constrains earnings management. Qualified audit opinion has a negative but non-significant effect on abnormal loan loss provisions.
文摘The paper reported on a small-scale qualitative study on EFL (English as a Foreign Language) teacher education with a two-fold objective, investigating the possibility of integrating the Internet for academic purposes in the context of a pre-service English teacher education programme in Egypt, and suggesting some guidelines based on the specific context of Assiut University College of Education. Semi-structured interviews were conducted online with some student teachers (n = 10) and teacher educators (n = 10) at the university to identify their personal viewpoints, experiences and concerns regarding integrating the Internet into this teacher education context. For triangulation purposes, content analysis was conducted on 12 online documents. Results reveal some difficulties, challenges and concerns related to the process and some new forms of literacy needed for this context. Based on this, some guidelines are suggested for integrating the Internet into pre-service EFL teacher education programmes with special reference to the Egyptian context.
文摘Teachers' teaching innovation abilities in financial management courses are very important to train the major of financial management undergraduate students' innovation sense, spirits and abilities. This paper firstly explores the structure of teaching innovation abilities, characteristics of creative teachers. Secondly, combined with teaching practice, this paper inquires into how to explore students' innovative abilities, how to teach differently according to different students, and how to guide correctly. Finally, from the perspective of department and office environments, continuing education and teachers' self-questioning, this paper probes into how to train professional teachers' teaching innovation abilities in financial management courses.
文摘Implement the innovation of the "apprenticeship" training method in the teachers, explore the effective ways of cultivating the young teachers and the transferred teachers, determine the guidance teachers and the training objects through the combination of rec- ommendation and self-recommendation, sign the mentoring agreement, establish the scientific and effective assessment and incentive mechanisms, to promote the healthy growth of the groups of teachers and the orderly cohesion the replacement of the old and new teachers.
文摘Massive Open Online Course (MOOC) has many characteristics, such as mass, openness, and online learning, which can effectively make up for the problem &shortage of teachers in the college English teaching. But, there is also a challenge to introduce MOOC to the college English teaching. This paper analyzes the challenge and revelation MOOC brings to college English teaching combined with the characteristics of MOOC, and points out that the role of teachers, students, and managers should be changed under the background of MOOC.
文摘Online teaching and learning environments have been booming worldwide. However, many universities in developing countries cannot afford learning management systems, such as Blackboard or WebCT. Therefore, this qualitative study explores the possibility of using social media sites for online instruction due to the fact that their prominent utilities are similar to those of Blackboard and other learning management systems. Through purposeful sampling, four university professors using social media for online instruction were selected as participants, in order to gain insights from their perspectives regarding its usage as an alternative instructional medium. Using the constant comparison method and open coding, data was gathered and triangulated from participant interviews, observations of participants' online courses on social media sites; documents collected from their online courses; and the researcher's reflexive journal. Thematic findings revealed that social media sites increased (1) interaction and communication between the instructor and students, (2) interaction, communication, and collaboration among students, (3) and interaction between students with materials. It is believed that the significance of the research findings can be transferred to the similar online teaching contexts where learning management systems cannot be afforded.
基金Supported by National Natural Science Foundation of China(81400774)PUMC Youth Fund(33320140164 and 3332016128)
文摘Objective To evaluate physicians' attitude and knowledge about the management of adult growth hormone deficiency(AGHD) at Peking Union Medical College Hospital and impact factors associated with better decision-making.Methods A 21-question anonymous survey was distributed and collected at Peking Union Medical College Hospital,a major teaching hospital in Chinese Academy of Medical Sciences.Data of physicians' educational background,clinical training,patient workload per year and continuing medical education in AGHD were collected.Factors associated with appropriate answers were further analyzed by multivariate regression models.Results One hundred and eighteen internal medicine residents,endocrine fellows,attending physicians and visiting physicians responded to the survey.Among them,44.9% thought that AGHD patients should accept recombinant human growth hormone replacement therapy.Moreover,56.8% selected insulin tolerance test and growth hormone-releasing hormone-arginine test for the diagnosis of AGHD.Logistic regression analysis of physician demographic data,educational background,and work experience found no consistent independent factors associated with better decision-making,other than continued medical education,that were associated with treatment choice.Conclusions The physicians' reported management of AGHD in this major academic healthcare center in Beijing was inconsistent with current evidence.High quality continued medical education is required to improve Chinese physician management of AGHD.
文摘The perception of supply chain management (SCM) first appeared in 1982 and the very first papers on SCM were published in the mid 1980s (Houlihan, 1985). However, this term is still fresh in Vietnam, especially the subject of SCM practices and their impacts on firm performance of small and medium enterprises (SMEs). Therefore, the research was conducted to study the impact of supply chain management practices (SCMPs) on firm performance of SMEs through firm competitive advantages. Data were collected by surveying SMEs located in Ho Chi Minh City. The research findings showed that customer relationship (CR) and quality of information sharing (IQ) impact on firm performance at 0.01% significance level while the level of information sharing impacts on firm performance at 10% significance level, and strategic supplier partnership impacts on firm performance insignificantly. Moreover, we also found that customer relationship and quality of information sharing influence firm competitive advantage at 0.01% significance level, while strategic supplier partnership and the quality of information sharing impact on firm competitive advantage at 5% significance level. Competitive advantages impact significantly positively on firm performance at significance level of 0.001%. The findings imply that SMEs in Vietnam should manage customer relationship well and increase the level of information quality to improve competitive advantage in order to gain high performance.
文摘Classroom observation is an essential area that needs to be further investigated due to the role it plays in teachers professional development. However, there is a great dispute about the viability of the current practices by those responsible to evaluate and support teachers. This study aims at investigating the effectiveness of a new supervisory method called "Unseen Observation" (henceforth UO), a strategy where teachers sit for a pre/post-lesson discussions but with no observer in class. Teachers were interviewed to measure their perceptions of the new method. Various findings were reached as to the level of satisfaction by teachers and their abilities to reflect on their lessons without the presence of the observer in their lessons
文摘Pre-service teachers' belief is a popular research topic in educational pedagogy. It is important to examine inexperienced teachers' beliefs related to the profession of teaching since they will continue pursuing these beliefs while carrying out their profession. These beliefs will affect their future teaching practices, professional judgments and ideas (Roberts, 2001; Borg, 2003). This study aimed to investigate the personal theories of one pre-service teacher from an ELT (English Language Teaching) certificate program at a foundation university in Istanbul. Her beliefs about effective grammar teaching were represented by using repertory grid data. This qualitative case study report displayed the participant pre-service teachers' thinking through cycles of constructing and reconstructing her personal theories about grammar teaching. The findings of the study were discussed and some educational implications were suggested.
文摘Compared with college students in regular higher education institutions, students in higher vocational colleges have a series of problems, such as lack of study foundation, learning interest and self-control. Although they have studied English for many years, they still have many problems in applying English. They also have some problems in English learning. Under this background, English teachers in higher vocational colleges must improve teaching methods and stimulate students' interest in English learning. Building a teaching model of flipped classroom based on information technology will provide new ideas for English teaching reform.
文摘Ownership structure is one of the most important and basic corporate governance characteristics. Thus, does the ownership structure of a firm have an effect on the type of audit opinion it receives from CPA? This paper uses a sample including 1246 non-financial listed companies from China A-share market in 2003. Empirical results show: for listed firms, external auditor's propensity to qualify is lower with lower proportion of public shares, or with higher concentration of shares at a marginal significant level. However, the proportions of state-owned shares and institutional shares have no significant effects on audit opinions. A possible explanation is that the ownership structure influences risk awareness and negotiation power of audit firms, influences negotiation power of clients, and then ultimately influences auditors' reporting decision and audit opinions. The potential policy implication is: a more dispersed ownership structure and/or a higher proportion of public shares are preferable for higher audit reporting conservatism and audit quality in China.
文摘The objective of this research is to examine the antecedents and consequences of cost management systems (CMS) design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.
文摘With the development of the theory of college students internship, mternship teaching this new mode ot teaching practice are paid much attention, this paper on teaching students internships supports the management of some rather special Teachers College and conducts a comprehensive in-depth investigation, and summarizes student internships management features and focus during the teaching on the basis of further exploration reasonable and effective teaching students internships branch management.