In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based rese...In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based research approaches; （3） positive versus naturalistic methodologies; （4） objectivist versus subjectivist assumptions concerning the accounting craft; and （5） functionalist versus interpretive paradigms on the accounting theory. In this paper, the accounting literature is discerned from its methodological characteristics combined with some basic metaphors of accounting （e.g., accounting as the economic goods, the political output, the social process, or the cultural product）. Facing these differences, a synthetic view is called for to recognize the unique strengths of different perspectives. It is believed that different perspectives can enrich themselves by learning from each other. The synthetic view can then enhance the overall quality of the accounting research. Facing the wide-ranging needs of the contemporary accounting research, the important strategy is to match research methods/perspectives with research questions/purposes.展开更多
Objective To observe the changes on multifocal electroretinography （MfERG） in the fellow eyes of patients with high myopia without fundus lesions and rhegmatogenous retinal detachment （RRD）. Methods MfERG was perf...Objective To observe the changes on multifocal electroretinography （MfERG） in the fellow eyes of patients with high myopia without fundus lesions and rhegmatogenous retinal detachment （RRD）. Methods MfERG was performed in 66 patients （ 66 eyes） which were grouped into ： emmetropes （ n = 22 ） as the control eye ; high myopes without fundus lesions （ corrected visual acuity ≥ 1. 0, n = 15 ） ; and fellow eyes of high myopics with RRD （n = 29 ）. The first-order kernels N1, P1, N2 response density and latency were analyzed. Results When compared with the emmetropes group, the high myopes group had significantly reduced N1 , PI , and N2 wave response densities in rings 1 to 6 （ P 〈 0. 05 ）, delayed N1 wave latency in rings 3 to 6, and P1 wave latency in rings 3 to 5 （ P 〈 0. 05 ）. The fellow eyes group had significantly reduced N1, P1, and N2 wave response densities in rings 1 to 6 and significantly delayed N1 and P1 wave latencies in rings 3 to 6 （ P 〈0. 05） compared with the emmetropes group. Compared with the high myopes group, P1 wave response densities in rings 1 to 6, N1 wave response densities in rings 1,3, 4, and 6, and N2 wave response density in ring 1 were significantly decreased in the fellow eyes group （ P 〈 0. 05 ） ; whereas there were no significant differences in latencies between the two groups （P 〉0.05）. Conclusion MfERG can sensitively assess the early changes in visual function in fellow eyes in patients with RRD.展开更多
文摘In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based research approaches; （3） positive versus naturalistic methodologies; （4） objectivist versus subjectivist assumptions concerning the accounting craft; and （5） functionalist versus interpretive paradigms on the accounting theory. In this paper, the accounting literature is discerned from its methodological characteristics combined with some basic metaphors of accounting （e.g., accounting as the economic goods, the political output, the social process, or the cultural product）. Facing these differences, a synthetic view is called for to recognize the unique strengths of different perspectives. It is believed that different perspectives can enrich themselves by learning from each other. The synthetic view can then enhance the overall quality of the accounting research. Facing the wide-ranging needs of the contemporary accounting research, the important strategy is to match research methods/perspectives with research questions/purposes.
文摘Objective To observe the changes on multifocal electroretinography （MfERG） in the fellow eyes of patients with high myopia without fundus lesions and rhegmatogenous retinal detachment （RRD）. Methods MfERG was performed in 66 patients （ 66 eyes） which were grouped into ： emmetropes （ n = 22 ） as the control eye ; high myopes without fundus lesions （ corrected visual acuity ≥ 1. 0, n = 15 ） ; and fellow eyes of high myopics with RRD （n = 29 ）. The first-order kernels N1, P1, N2 response density and latency were analyzed. Results When compared with the emmetropes group, the high myopes group had significantly reduced N1 , PI , and N2 wave response densities in rings 1 to 6 （ P 〈 0. 05 ）, delayed N1 wave latency in rings 3 to 6, and P1 wave latency in rings 3 to 5 （ P 〈 0. 05 ）. The fellow eyes group had significantly reduced N1, P1, and N2 wave response densities in rings 1 to 6 and significantly delayed N1 and P1 wave latencies in rings 3 to 6 （ P 〈0. 05） compared with the emmetropes group. Compared with the high myopes group, P1 wave response densities in rings 1 to 6, N1 wave response densities in rings 1,3, 4, and 6, and N2 wave response density in ring 1 were significantly decreased in the fellow eyes group （ P 〈 0. 05 ） ; whereas there were no significant differences in latencies between the two groups （P 〉0.05）. Conclusion MfERG can sensitively assess the early changes in visual function in fellow eyes in patients with RRD.
