Forensic accounting gained importance due to increasing number of financial frauds and scams. This new area in accounting encompasses accounting, auditing, and investigative skills, thus emerged to detect frauds. They...Forensic accounting gained importance due to increasing number of financial frauds and scams. This new area in accounting encompasses accounting, auditing, and investigative skills, thus emerged to detect frauds. They involve themselves in different areas like employee-related frauds, settlement and arbitrations, etc.. A forensic accountant has a financial sixth sense. Despite the fact that forensic accounting can bridge the gap between conventional accounting and auditing, this profession has not been able to gain the needed momentum due to some hassles. This paper tries to shed light on the theoretical concept, nature, practice, need, role of forensic accounting in preventing fraud, and the practical difficulties faced by forensic accountants. The study is based on information collected from interviewing practicing forensic accounting in India during 2011-12. The paper was able to assess the importance and rising scope of forensic accounting as a job. It also understood the practical difficulties they faced like lack of organized databases in Indian scenario which makes it difficult to access all needed information. Expectation level of the clients is very high and at times even unreasonable. This paper fulfills an identified need to study the important rising field of forensic accounting in India.展开更多
Part of the article is to study the intersection of two areas： the study of conservation facts oral traditions, intercultural dimensions and social dynamics induced by ICT. On the one hand, oral traditions, their pop...Part of the article is to study the intersection of two areas： the study of conservation facts oral traditions, intercultural dimensions and social dynamics induced by ICT. On the one hand, oral traditions, their popular character, manifest themselves in public in well-defined circumstances. All the techniques of literary invention and social diffusion contribute to evoke a legendary past but also to think about the present. On the other hand, the latest ICT developments may cause contrasting effects： on the one hand, they give unexpected ways （＂a historic opportunity＂） to fight the inevitable decline of oral traditions and to bring the collection and transmission of these oral traditions to a level they had never met; on the other hand, ICTs are a part of a modernity that speeds to abandon ancient traditions and convenes content and modes of narration and representation based on a worldview defined. The set highlights a participatory strategy. This is part of an action research. In other words, it tends to work on the complexity of the situations, the dynamics of the process, the comprehensiveness, and the systemic, social, technological, and cultural forms.展开更多
Currently, an unprecedented financial craze is sweeping the Internet nationwide and bringing impact to traditional banking business model, and commercial banks face constant change response options. This paper argues ...Currently, an unprecedented financial craze is sweeping the Internet nationwide and bringing impact to traditional banking business model, and commercial banks face constant change response options. This paper argues that change is inevitable, and may promote the developments of commercial banks, but maintaining the current situation may be a good strategy. So, According to their own conditions and the environment, the Internet finance choose their own mode of development, in order to acquire social and economic benefits.展开更多
OBJECTIVE: The association of spleen system including both spleen and stomach with earth, one of the five elements, is a part of the theory of five elements. Practitioners of Traditional Chinese Medicine (TCM) used th...OBJECTIVE: The association of spleen system including both spleen and stomach with earth, one of the five elements, is a part of the theory of five elements. Practitioners of Traditional Chinese Medicine (TCM) used the theory as a reasoning tool to illustrate the Zang-Fu organs' physiological functions and the interaction among them.The exploration of how the theory of that spleen system is associated with earth was created may provide insights into how five-element theory is applied to TCM practice. METHODS: Using analogism as a method to explore the relationship between earth and spleen system inTCM. RESULTS: Chinese ancestors experienced and observed the features of earth from agricultural practice and used the knowledge for the explanation ofspleen system functions including physiological functions, pathological characteristics and for the treatment of related illnesses. CONCLUSION: The theory of the five elements in TCM is a kind of metaphor, which depends on observation and exploration of the natural world and experience of human beings.展开更多
文摘Forensic accounting gained importance due to increasing number of financial frauds and scams. This new area in accounting encompasses accounting, auditing, and investigative skills, thus emerged to detect frauds. They involve themselves in different areas like employee-related frauds, settlement and arbitrations, etc.. A forensic accountant has a financial sixth sense. Despite the fact that forensic accounting can bridge the gap between conventional accounting and auditing, this profession has not been able to gain the needed momentum due to some hassles. This paper tries to shed light on the theoretical concept, nature, practice, need, role of forensic accounting in preventing fraud, and the practical difficulties faced by forensic accountants. The study is based on information collected from interviewing practicing forensic accounting in India during 2011-12. The paper was able to assess the importance and rising scope of forensic accounting as a job. It also understood the practical difficulties they faced like lack of organized databases in Indian scenario which makes it difficult to access all needed information. Expectation level of the clients is very high and at times even unreasonable. This paper fulfills an identified need to study the important rising field of forensic accounting in India.
文摘Part of the article is to study the intersection of two areas： the study of conservation facts oral traditions, intercultural dimensions and social dynamics induced by ICT. On the one hand, oral traditions, their popular character, manifest themselves in public in well-defined circumstances. All the techniques of literary invention and social diffusion contribute to evoke a legendary past but also to think about the present. On the other hand, the latest ICT developments may cause contrasting effects： on the one hand, they give unexpected ways （＂a historic opportunity＂） to fight the inevitable decline of oral traditions and to bring the collection and transmission of these oral traditions to a level they had never met; on the other hand, ICTs are a part of a modernity that speeds to abandon ancient traditions and convenes content and modes of narration and representation based on a worldview defined. The set highlights a participatory strategy. This is part of an action research. In other words, it tends to work on the complexity of the situations, the dynamics of the process, the comprehensiveness, and the systemic, social, technological, and cultural forms.
文摘Currently, an unprecedented financial craze is sweeping the Internet nationwide and bringing impact to traditional banking business model, and commercial banks face constant change response options. This paper argues that change is inevitable, and may promote the developments of commercial banks, but maintaining the current situation may be a good strategy. So, According to their own conditions and the environment, the Internet finance choose their own mode of development, in order to acquire social and economic benefits.
基金Supported by National Science Foundation of China (No.30973971)Ph.D. Programs Foundation of Ministry of Education of China (No. 20090013110012)
文摘OBJECTIVE: The association of spleen system including both spleen and stomach with earth, one of the five elements, is a part of the theory of five elements. Practitioners of Traditional Chinese Medicine (TCM) used the theory as a reasoning tool to illustrate the Zang-Fu organs' physiological functions and the interaction among them.The exploration of how the theory of that spleen system is associated with earth was created may provide insights into how five-element theory is applied to TCM practice. METHODS: Using analogism as a method to explore the relationship between earth and spleen system inTCM. RESULTS: Chinese ancestors experienced and observed the features of earth from agricultural practice and used the knowledge for the explanation ofspleen system functions including physiological functions, pathological characteristics and for the treatment of related illnesses. CONCLUSION: The theory of the five elements in TCM is a kind of metaphor, which depends on observation and exploration of the natural world and experience of human beings.
