This paper discusses computer application in language learning and teaching, and suggests 8 modes in the language learning and teaching. It is concluded that the computer can best assist instructors in language learni...This paper discusses computer application in language learning and teaching, and suggests 8 modes in the language learning and teaching. It is concluded that the computer can best assist instructors in language learning and teaching if it is seen not as a replacement for their work but as a supplement to it, the computer-assisted learning has stressed the individualization of instruction, and the learner can work at his or her own pace.展开更多
Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Th...Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory （TRI）, the unified theory of acceptance and use of technology （UTAUT） and the technology-organization environment （TOE） framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model （UTR-CTOE）, to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants （MIPA） respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm＇s decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm＇s internal and external influences on auditors＇ adoption of CAATs.展开更多
The present article covers briefly state of the art software interoperability technical solutions and the development of the first module of a new single platform D ＆ A （design ＆ analysis） tool for simulation and ...The present article covers briefly state of the art software interoperability technical solutions and the development of the first module of a new single platform D ＆ A （design ＆ analysis） tool for simulation and prediction of stress and burst behavior of turbine rotating disc a preliminary design stage. This platform singularity requires integration of multiple CAD （computer assisted design） ＆ FEA （finite element analysis） tools processing in batch mode and driven from a SPIE （single platform integration environment）. This first module is also to demonstrate, for an axial turbine disc hub axi-symmetric component, feasibility and usefulness of such a platform at preliminary design stage. Expected benefits of the D ＆ A single platform are to improve output accuracy, reduce cycle time, improve process quality and improve resource productivity.展开更多
文摘This paper discusses computer application in language learning and teaching, and suggests 8 modes in the language learning and teaching. It is concluded that the computer can best assist instructors in language learning and teaching if it is seen not as a replacement for their work but as a supplement to it, the computer-assisted learning has stressed the individualization of instruction, and the learner can work at his or her own pace.
文摘Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory （TRI）, the unified theory of acceptance and use of technology （UTAUT） and the technology-organization environment （TOE） framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model （UTR-CTOE）, to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants （MIPA） respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm＇s decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm＇s internal and external influences on auditors＇ adoption of CAATs.
文摘The present article covers briefly state of the art software interoperability technical solutions and the development of the first module of a new single platform D ＆ A （design ＆ analysis） tool for simulation and prediction of stress and burst behavior of turbine rotating disc a preliminary design stage. This platform singularity requires integration of multiple CAD （computer assisted design） ＆ FEA （finite element analysis） tools processing in batch mode and driven from a SPIE （single platform integration environment）. This first module is also to demonstrate, for an axial turbine disc hub axi-symmetric component, feasibility and usefulness of such a platform at preliminary design stage. Expected benefits of the D ＆ A single platform are to improve output accuracy, reduce cycle time, improve process quality and improve resource productivity.
