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 justific...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.展开更多
In current world, with the rapid development of science and technology and emerging new and interdisciplinary science, technological progress is having extensive and profound impact on the economic and social aspects....In current world, with the rapid development of science and technology and emerging new and interdisciplinary science, technological progress is having extensive and profound impact on the economic and social aspects. Along with the wave of information technology revolution, life sciences and biotechnology are showing the developing prospect of unlimited possibilities. More and more people have foreseen the arrival of a new era of life sciences, which has important impact on science and technology development, social progress and economic growth.展开更多
In France, the movement in favour of open access to scientific research output is getting increasingly coordinated and supported at the political level. The CNRS, a leading research organization in Europe and signator...In France, the movement in favour of open access to scientific research output is getting increasingly coordinated and supported at the political level. The CNRS, a leading research organization in Europe and signatory of the Berlin Declaration, has an evident strategic role to play in this development. Various initiatives that have emerged in the French academic world in recent years have led, for example, in early 2005 to the joint announcement, by four major research institutions, of a common policy to promote open access to published material and other types of digital resources, and to set up institutional archives. The article highlights some key issues of this policy, gives an overview of the current and past CNRS involvement in open access and describes the principal functions, as well as the related challenges, of the future institutional repositories.展开更多
文摘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.
文摘In current world, with the rapid development of science and technology and emerging new and interdisciplinary science, technological progress is having extensive and profound impact on the economic and social aspects. Along with the wave of information technology revolution, life sciences and biotechnology are showing the developing prospect of unlimited possibilities. More and more people have foreseen the arrival of a new era of life sciences, which has important impact on science and technology development, social progress and economic growth.
文摘In France, the movement in favour of open access to scientific research output is getting increasingly coordinated and supported at the political level. The CNRS, a leading research organization in Europe and signatory of the Berlin Declaration, has an evident strategic role to play in this development. Various initiatives that have emerged in the French academic world in recent years have led, for example, in early 2005 to the joint announcement, by four major research institutions, of a common policy to promote open access to published material and other types of digital resources, and to set up institutional archives. The article highlights some key issues of this policy, gives an overview of the current and past CNRS involvement in open access and describes the principal functions, as well as the related challenges, of the future institutional repositories.
