The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has ma...The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China＇s government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on.展开更多
The use of clicker technology as a tool for promoting learning, let along deep learning, is hotly debated and has its proponents and opponents. With the question still open, this paper examines the use of this technol...The use of clicker technology as a tool for promoting learning, let along deep learning, is hotly debated and has its proponents and opponents. With the question still open, this paper examines the use of this technology in fostering critical thinking and other higher-order learning and team-building skills, in the context of two entry-level psychology courses. The results obtained indicate that from the perspectives of both the student and the instructor, the integration of this technology was positively perceived to enhance the learning process and the acquisition of these skills. It would seem these concepts are, after all, not antithetical.展开更多
Reasonable ＂eco-city＂in the external between urban and rural areas should make a complete ecological cycle of the system, so that the internal energy efficiency and low pollution, resource use environmentally clean,...Reasonable ＂eco-city＂in the external between urban and rural areas should make a complete ecological cycle of the system, so that the internal energy efficiency and low pollution, resource use environmentally clean, quiet comfortable life of the people, as well as other elements of the organic： unity of urban greening. So, ＂Eco-City＂, ＂urban ecology＂ are two heterogeneous areas should be treated differently. However, in rural and urban dualistic situation, China advocated ＂ecological city＂ ignored the rural ecological balance, resulting in ＂eco-city＂development directly into＂ urban ecology＂ construction within the city along with the waste of resources, water pollution, serious problems of air pollution, noise pollution, the deep ＂eco-city＂ into representation＂ urban ecology＂, in the standard does not cover up the sound, making the generation between rural and urban＂ material Rift ,＂after all ,can not be filled.展开更多
This paper aims to study the architectural design and components of Nuclear Power Plants （NPPs）. It is also focusing on the simulation system. Its main objective is to set general guidelines for architects. They sho...This paper aims to study the architectural design and components of Nuclear Power Plants （NPPs）. It is also focusing on the simulation system. Its main objective is to set general guidelines for architects. They should be aware of the basics of nuclear facilities designs and components. A traditional nuclear power plant consists of a nuclear reactor, a control building, a turbines building, cooling towers, service buildings （an office building ＆ a medical research center） and a nuclear ＆ radiation waste storage building. Bushehr nuclear power plant in Iran and Angra nuclear power plant in Brazil have been chosen as examples. Furthermore, this paper presents design analyses for Bushehr nuclear power plant and Angra nuclear power plant that include design theory （linear design and radial design） and positive ＆ negative aspects of these designs. At the end of this paper, results and recommendations on the architectural and urban aspects of nuclear power plants are revealed.展开更多
文摘The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China＇s government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on.
文摘The use of clicker technology as a tool for promoting learning, let along deep learning, is hotly debated and has its proponents and opponents. With the question still open, this paper examines the use of this technology in fostering critical thinking and other higher-order learning and team-building skills, in the context of two entry-level psychology courses. The results obtained indicate that from the perspectives of both the student and the instructor, the integration of this technology was positively perceived to enhance the learning process and the acquisition of these skills. It would seem these concepts are, after all, not antithetical.
文摘Reasonable ＂eco-city＂in the external between urban and rural areas should make a complete ecological cycle of the system, so that the internal energy efficiency and low pollution, resource use environmentally clean, quiet comfortable life of the people, as well as other elements of the organic： unity of urban greening. So, ＂Eco-City＂, ＂urban ecology＂ are two heterogeneous areas should be treated differently. However, in rural and urban dualistic situation, China advocated ＂ecological city＂ ignored the rural ecological balance, resulting in ＂eco-city＂development directly into＂ urban ecology＂ construction within the city along with the waste of resources, water pollution, serious problems of air pollution, noise pollution, the deep ＂eco-city＂ into representation＂ urban ecology＂, in the standard does not cover up the sound, making the generation between rural and urban＂ material Rift ,＂after all ,can not be filled.
文摘This paper aims to study the architectural design and components of Nuclear Power Plants （NPPs）. It is also focusing on the simulation system. Its main objective is to set general guidelines for architects. They should be aware of the basics of nuclear facilities designs and components. A traditional nuclear power plant consists of a nuclear reactor, a control building, a turbines building, cooling towers, service buildings （an office building ＆ a medical research center） and a nuclear ＆ radiation waste storage building. Bushehr nuclear power plant in Iran and Angra nuclear power plant in Brazil have been chosen as examples. Furthermore, this paper presents design analyses for Bushehr nuclear power plant and Angra nuclear power plant that include design theory （linear design and radial design） and positive ＆ negative aspects of these designs. At the end of this paper, results and recommendations on the architectural and urban aspects of nuclear power plants are revealed.
