With the rapid development of economy, auditing professional judgment is becoming more and more important in auditing practice.This paper analyzes the importance of audit professional judgment, the cause and the appli...With the rapid development of economy, auditing professional judgment is becoming more and more important in auditing practice.This paper analyzes the importance of audit professional judgment, the cause and the application of audit professional judgment in auditing practice.展开更多
Recently, FTTH （fiber to the home） is spreading rapidly, and communication technology has become an indispensable part in our lives. FTTH installers who build the infi＇astructure must correspond to the progress of ...Recently, FTTH （fiber to the home） is spreading rapidly, and communication technology has become an indispensable part in our lives. FTTH installers who build the infi＇astructure must correspond to the progress of technology while ensuring a high quality of installation, and it is struggling to its counterpart. The present study is undertaken in order to propose effective vocational ability development program for FTTH installers from the approach of their skill. They are information network cabling-related qualification system and competitions as the ability evaluation system. Then the author concludes that this program makes a contribution to improving their skill and maintaining the quality of the optical fiber network in analyzing some example of actual installation work and the measurement result of the OTDR（optical time domain reflect） meter.展开更多
This study examines the association between firm value and ownership structure, when board and controlling stockholders＇ voting rights deviate from obligations. The measurement of the corporate governance variables i...This study examines the association between firm value and ownership structure, when board and controlling stockholders＇ voting rights deviate from obligations. The measurement of the corporate governance variables is different from prior research. The author further investigates whether monitoring mechanisms can alleviate the agency problem due to percentage of outside directors. The empirical results show that the higher board voting rights-obligations is deviated, which means the weaker relation with the firm value. The author also finds the monitoring from outside directors can reduce the agency problems from board＇s deviation and thus can improve firm value. But the results of the controlling stockholders＇ deviation are mixed or insignificant. This research has implications for Taiwan＇s regulators who are striving to improve the information, transparency, and corporate governance of board and controlling shareholders＇ voting rights-obligations deviation.展开更多
One of the most striking phenomena in recent years has been the increasing proportion of women in the labour force, enabling women in many fields to use their potential and to achieve economic independence. So the gen...One of the most striking phenomena in recent years has been the increasing proportion of women in the labour force, enabling women in many fields to use their potential and to achieve economic independence. So the gender structure analysis becomes more and more important to society and economic development. Accounting research lacks the study of gender issues. This paper intends to summarize the gender structure of accounting profession in China, and aims to explore the critical factors such as economic system of government, traditional characteristics of women, glass ceiling and psychological factors which take a great influence on the gender structure of accounting profession. A conclusion can be made that the proportion of women participation in accounting profession is higher than men, but the majority of senior accounting professionals in China are still men.展开更多
In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international converge...In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international convergence of accounting is the trend and accounting convergence is an international coordination process, whose essence is the interests of the dispute while countries must participate. In this environment, the implementation of good accounting standards and grasping the professional ethics of the accounting staffhave also become a factor in the industry that can not be ignored.展开更多
An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complet...An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.展开更多
From the significance of school-enterprise cooperation on the development of higher vocational education, this article analyzes some problems that exist in the current accounting professional school-enterprise coopera...From the significance of school-enterprise cooperation on the development of higher vocational education, this article analyzes some problems that exist in the current accounting professional school-enterprise cooperation, and makes a school-enterprise cooperation need to improve the relevant systems, and to take effective measures to improve initiatives such as school-enterprise cooperation initiative, schools and businesses to work together to achieve the sharing of resources in the government＇s support, finally achieving the mutual benefit and win-win.展开更多
Clothing is a kind of the clothing design activity based on the emotional factors and the concrete understandings. Clothing is not only a kind of the life necessities, but also the interpretation and expression of our...Clothing is a kind of the clothing design activity based on the emotional factors and the concrete understandings. Clothing is not only a kind of the life necessities, but also the interpretation and expression of our own temperament and personalities. Of course, the best effects of the entire costume design activity can be achieved only when the costume itself is matched with the person＇s identity. In this paper, from the analysis of the influence and the relationship between the clothing emotion and the fashion design activities, combined with the analysis of the specific characteristics of the groups of the modern occupational females, the author explores the modem women＇s specific needs in the clothing emotional design, and explores the specific ideas of the modern professional women＇s clothing emotional design.展开更多
China＇s supervisory mechanism is peculiar in that it integrated the supervisory board （SB） of the German corporate governance （CG） model in 1993, and has simultaneously adopted the audit committee （AC） of the A...China＇s supervisory mechanism is peculiar in that it integrated the supervisory board （SB） of the German corporate governance （CG） model in 1993, and has simultaneously adopted the audit committee （AC） of the Anglo-American model since 2002. This paper aims to reveal the effectiveness of SBs in coordination with ACs in China. The regulations for Anglo-American and Chinese systems are compared and further evidence is provided through interviewing two governors of all listed companies in the SSE and of 79 investment corporations in Hangzhou. Both statements indicate that China still faces difficulties and problems in meeting the two indexes of independence and expertise of supervision to give effective supervisory functions. Both opinions differed in terms of the co-ordination of SBs and ACs in the future. The evidence presented forms a basis for proposals of how key characteristics of effectiveness and co-ordination can be improved to make supervisory functions in China more effective.展开更多
The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs ...The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.展开更多
In accordance with the organizational development process and management of party members, in this article it is based on the C/S and B/S mixed structure to finish the application design of client and servers, and usi...In accordance with the organizational development process and management of party members, in this article it is based on the C/S and B/S mixed structure to finish the application design of client and servers, and using the language of VB.NET develop with Inner Mongolia Agricultural University, members of University College Digital Management Information System. The system from research projects of Agriculture University Occupation Technical College of Inner Mongolia.展开更多
In this paper, we conduct research on curriculum system construction plan for animation design and production of specialty in high vocational colleges. With the development of animation industry in our country, the ex...In this paper, we conduct research on curriculum system construction plan for animation design and production of specialty in high vocational colleges. With the development of animation industry in our country, the existing higher vocational anime education already cannot satisfy the needs of the enterprises. Anime professional teaching reform is imminent. This article stands on the basis of existing animation specialty teaching reform, the analysis summarizes common problems, and proposes the corresponding solution hope to make their efforts to the development of animation education. We insist on teachers in the teaching process, and in the case of the classroom into more comprehensive knowledge, to improve the students＇ technology at the same time, more to improve students＇ comprehensive qualities to look for the better education performance.展开更多
文摘With the rapid development of economy, auditing professional judgment is becoming more and more important in auditing practice.This paper analyzes the importance of audit professional judgment, the cause and the application of audit professional judgment in auditing practice.
文摘Recently, FTTH （fiber to the home） is spreading rapidly, and communication technology has become an indispensable part in our lives. FTTH installers who build the infi＇astructure must correspond to the progress of technology while ensuring a high quality of installation, and it is struggling to its counterpart. The present study is undertaken in order to propose effective vocational ability development program for FTTH installers from the approach of their skill. They are information network cabling-related qualification system and competitions as the ability evaluation system. Then the author concludes that this program makes a contribution to improving their skill and maintaining the quality of the optical fiber network in analyzing some example of actual installation work and the measurement result of the OTDR（optical time domain reflect） meter.
文摘This study examines the association between firm value and ownership structure, when board and controlling stockholders＇ voting rights deviate from obligations. The measurement of the corporate governance variables is different from prior research. The author further investigates whether monitoring mechanisms can alleviate the agency problem due to percentage of outside directors. The empirical results show that the higher board voting rights-obligations is deviated, which means the weaker relation with the firm value. The author also finds the monitoring from outside directors can reduce the agency problems from board＇s deviation and thus can improve firm value. But the results of the controlling stockholders＇ deviation are mixed or insignificant. This research has implications for Taiwan＇s regulators who are striving to improve the information, transparency, and corporate governance of board and controlling shareholders＇ voting rights-obligations deviation.
文摘One of the most striking phenomena in recent years has been the increasing proportion of women in the labour force, enabling women in many fields to use their potential and to achieve economic independence. So the gender structure analysis becomes more and more important to society and economic development. Accounting research lacks the study of gender issues. This paper intends to summarize the gender structure of accounting profession in China, and aims to explore the critical factors such as economic system of government, traditional characteristics of women, glass ceiling and psychological factors which take a great influence on the gender structure of accounting profession. A conclusion can be made that the proportion of women participation in accounting profession is higher than men, but the majority of senior accounting professionals in China are still men.
文摘In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international convergence of accounting is the trend and accounting convergence is an international coordination process, whose essence is the interests of the dispute while countries must participate. In this environment, the implementation of good accounting standards and grasping the professional ethics of the accounting staffhave also become a factor in the industry that can not be ignored.
文摘An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.
文摘From the significance of school-enterprise cooperation on the development of higher vocational education, this article analyzes some problems that exist in the current accounting professional school-enterprise cooperation, and makes a school-enterprise cooperation need to improve the relevant systems, and to take effective measures to improve initiatives such as school-enterprise cooperation initiative, schools and businesses to work together to achieve the sharing of resources in the government＇s support, finally achieving the mutual benefit and win-win.
文摘Clothing is a kind of the clothing design activity based on the emotional factors and the concrete understandings. Clothing is not only a kind of the life necessities, but also the interpretation and expression of our own temperament and personalities. Of course, the best effects of the entire costume design activity can be achieved only when the costume itself is matched with the person＇s identity. In this paper, from the analysis of the influence and the relationship between the clothing emotion and the fashion design activities, combined with the analysis of the specific characteristics of the groups of the modern occupational females, the author explores the modem women＇s specific needs in the clothing emotional design, and explores the specific ideas of the modern professional women＇s clothing emotional design.
文摘China＇s supervisory mechanism is peculiar in that it integrated the supervisory board （SB） of the German corporate governance （CG） model in 1993, and has simultaneously adopted the audit committee （AC） of the Anglo-American model since 2002. This paper aims to reveal the effectiveness of SBs in coordination with ACs in China. The regulations for Anglo-American and Chinese systems are compared and further evidence is provided through interviewing two governors of all listed companies in the SSE and of 79 investment corporations in Hangzhou. Both statements indicate that China still faces difficulties and problems in meeting the two indexes of independence and expertise of supervision to give effective supervisory functions. Both opinions differed in terms of the co-ordination of SBs and ACs in the future. The evidence presented forms a basis for proposals of how key characteristics of effectiveness and co-ordination can be improved to make supervisory functions in China more effective.
文摘The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.
文摘In accordance with the organizational development process and management of party members, in this article it is based on the C/S and B/S mixed structure to finish the application design of client and servers, and using the language of VB.NET develop with Inner Mongolia Agricultural University, members of University College Digital Management Information System. The system from research projects of Agriculture University Occupation Technical College of Inner Mongolia.
文摘In this paper, we conduct research on curriculum system construction plan for animation design and production of specialty in high vocational colleges. With the development of animation industry in our country, the existing higher vocational anime education already cannot satisfy the needs of the enterprises. Anime professional teaching reform is imminent. This article stands on the basis of existing animation specialty teaching reform, the analysis summarizes common problems, and proposes the corresponding solution hope to make their efforts to the development of animation education. We insist on teachers in the teaching process, and in the case of the classroom into more comprehensive knowledge, to improve the students＇ technology at the same time, more to improve students＇ comprehensive qualities to look for the better education performance.
