Just before the new round of UN climate change conference in Bonn, a survey report, named as the Climate Change in the Chinese Mind 2017, was released in Beijing. The investigation was conducted in the form of a compu...Just before the new round of UN climate change conference in Bonn, a survey report, named as the Climate Change in the Chinese Mind 2017, was released in Beijing. The investigation was conducted in the form of a computer-assisted telephone survey with a sample size of 4,025 samples, covering 332 prefecture-level administrative units and four municipalities in China.Urban-rural proportion and sex proportion were specially taken into account, so as to demonstrate the Chinese public awareness objectively. The investigation measures the public awareness from six aspects, which includes climate change beliefs, impacts, response, policies, actions, and the assessment of the effectiveness of climate communication. This article presents the key findings of the survey and provides further insights behind the data.展开更多
This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an ana...This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an analysis of the current audit market for public companies are offered. This paper also sheds light upon the potential independence problems resulting in low audit quality and current barriers to audit researches in Kazakhstan. Consistent with the findings of extant researches on audit quality and the general perceptions of investors, two hypotheses were developed, i.e., the audits performed by Big 4 audit firms in Kazakhstan also have higher quality than non-Big 4 audit firms in terms of audit tenure and the frequency of issuing modified opinions. The result confirms the hypothesis that Big 4 audit firms provide higher audit quality than smaller local firms in association with audit tenure instead of in relation to the frequency of issuing modified opinions. The result indicates that Big 4 audit firms may not be as independent as they will be in a highly litigious market. Therefore, an independent inspection should be regularly implemented according to the audit law, and the inspection report should be publicized by Chamber of Auditors （COA）1. If this is not practical due to the lack of qualified inspectors, a peer review may be an altemative to implement the quality control policy immediately. To the author＇s best knowledge, this is the first audit quality research in countries of the Commonwealth of Independence States （CIS）.展开更多
Interaction in EFL （English as a foreign language） classrooms has received much attention in recent years However, little research exists that has investigated interaction in Chinese EFL classrooms. To bridge this g...Interaction in EFL （English as a foreign language） classrooms has received much attention in recent years However, little research exists that has investigated interaction in Chinese EFL classrooms. To bridge this gap, the current research investigates interaction in EFL classrooms in middle schools in China in terms of： （1） the amount of teacher talk and interaction; （2） the type of teacher questions and teacher feedbacks; and （3） the amount and forms of meaning negotiation. The data set include observation records and observation reports of 140 naturally occurring lessons in middle schools in China. The findings reveal that there is not much interaction in EFL lessons in middle schools in western areas of China, which is shown by class time dominated by TTT （teacher talking time）, teacher questions and feedbacks that do not encourage students＇ responses and very little negotiation of meaning Possible causes are analyzed, and implications of this research for EFL teaching in China, teacher development and further research are also discussed展开更多
This study examined whether exposure to a firm＇s report of corporate social responsibility （CSR） activities affected attitudes toward the firm and increased behavioral intent to purchase products and services from ...This study examined whether exposure to a firm＇s report of corporate social responsibility （CSR） activities affected attitudes toward the firm and increased behavioral intent to purchase products and services from it. Findings showed that increased knowledge of a company＇s CSR deeds fosters positive attitudes and favorable purchase intentions toward the company. Reports that compared the firm＇s CSR activities to the competitor＇s activities favorably affected consumers＇ attitudes and purchase intentions positively. On the other hand, self-promotional reports affected neither attitudes nor purchase intentions significantly.展开更多
This study investigates the perceived usefulness of selected accounting information presented in the financial statements of small- and medium-sized enterprises （SMEs）. Mailed questionnaires were sent to SMEs＇ owne...This study investigates the perceived usefulness of selected accounting information presented in the financial statements of small- and medium-sized enterprises （SMEs）. Mailed questionnaires were sent to SMEs＇ owner and loan officers in Malaysia. The findings show that the SMEs＇ owners and loan officers have substantially similar views on the usefulness of the accounting information. In addition, this study has found that the academic qualification and time spent in reading the financial statement have significant relationships with the SMEs＇ owners＇ perceptions on the usefulness of the SMEs＇ accounting information, whereas types of business organization, awareness about financial reporting regulation, and level of understanding of the financial statements do not. On the other hand, for the loan officers, accouting expertise, year in position, and awareness about the financial reporting regulation do not have a significant relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. Meanwhile, experience in assessing SMEs＇ financial statements has a significantly negative relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. The results of this study may enable the SMEs＇ managers to realize the informational needs of the users of their financial statements.展开更多
Open fractures with bone loss are a common occurrence following high energy trauma. But usually the bone fragments are lost on the roadside and are not usable. We report a patient who was involved in a head-on collisi...Open fractures with bone loss are a common occurrence following high energy trauma. But usually the bone fragments are lost on the roadside and are not usable. We report a patient who was involved in a head-on collision between two wheelers and presented with a bone fragment embedded in his thigh. Radiological survey revealed no bony injury in that patient. Another patient, who presented at the same time, sustained a segmental fracture of shaft femur and was found to have lost a bone fragment that was similar to the one found in previous patient. CT scan with 3D reconstruction revealed this missing fragment to be the same as that found in previous patient. Both patients had a history of head-on collision while travelling on a two-wheeler. Present case report throws some highlights on the probable mechanism of injury.展开更多
基金sponsored by China Postdoctoral Science Fund(grant number.2017M610674)the National Nature Science Fund(Assessing the Impact of US'Withdrawal from Paris Agreement on the Structure and Institutions of Global Climate Governance,grant number.71741011)
文摘Just before the new round of UN climate change conference in Bonn, a survey report, named as the Climate Change in the Chinese Mind 2017, was released in Beijing. The investigation was conducted in the form of a computer-assisted telephone survey with a sample size of 4,025 samples, covering 332 prefecture-level administrative units and four municipalities in China.Urban-rural proportion and sex proportion were specially taken into account, so as to demonstrate the Chinese public awareness objectively. The investigation measures the public awareness from six aspects, which includes climate change beliefs, impacts, response, policies, actions, and the assessment of the effectiveness of climate communication. This article presents the key findings of the survey and provides further insights behind the data.
文摘This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an analysis of the current audit market for public companies are offered. This paper also sheds light upon the potential independence problems resulting in low audit quality and current barriers to audit researches in Kazakhstan. Consistent with the findings of extant researches on audit quality and the general perceptions of investors, two hypotheses were developed, i.e., the audits performed by Big 4 audit firms in Kazakhstan also have higher quality than non-Big 4 audit firms in terms of audit tenure and the frequency of issuing modified opinions. The result confirms the hypothesis that Big 4 audit firms provide higher audit quality than smaller local firms in association with audit tenure instead of in relation to the frequency of issuing modified opinions. The result indicates that Big 4 audit firms may not be as independent as they will be in a highly litigious market. Therefore, an independent inspection should be regularly implemented according to the audit law, and the inspection report should be publicized by Chamber of Auditors （COA）1. If this is not practical due to the lack of qualified inspectors, a peer review may be an altemative to implement the quality control policy immediately. To the author＇s best knowledge, this is the first audit quality research in countries of the Commonwealth of Independence States （CIS）.
文摘Interaction in EFL （English as a foreign language） classrooms has received much attention in recent years However, little research exists that has investigated interaction in Chinese EFL classrooms. To bridge this gap, the current research investigates interaction in EFL classrooms in middle schools in China in terms of： （1） the amount of teacher talk and interaction; （2） the type of teacher questions and teacher feedbacks; and （3） the amount and forms of meaning negotiation. The data set include observation records and observation reports of 140 naturally occurring lessons in middle schools in China. The findings reveal that there is not much interaction in EFL lessons in middle schools in western areas of China, which is shown by class time dominated by TTT （teacher talking time）, teacher questions and feedbacks that do not encourage students＇ responses and very little negotiation of meaning Possible causes are analyzed, and implications of this research for EFL teaching in China, teacher development and further research are also discussed
文摘This study examined whether exposure to a firm＇s report of corporate social responsibility （CSR） activities affected attitudes toward the firm and increased behavioral intent to purchase products and services from it. Findings showed that increased knowledge of a company＇s CSR deeds fosters positive attitudes and favorable purchase intentions toward the company. Reports that compared the firm＇s CSR activities to the competitor＇s activities favorably affected consumers＇ attitudes and purchase intentions positively. On the other hand, self-promotional reports affected neither attitudes nor purchase intentions significantly.
文摘This study investigates the perceived usefulness of selected accounting information presented in the financial statements of small- and medium-sized enterprises （SMEs）. Mailed questionnaires were sent to SMEs＇ owner and loan officers in Malaysia. The findings show that the SMEs＇ owners and loan officers have substantially similar views on the usefulness of the accounting information. In addition, this study has found that the academic qualification and time spent in reading the financial statement have significant relationships with the SMEs＇ owners＇ perceptions on the usefulness of the SMEs＇ accounting information, whereas types of business organization, awareness about financial reporting regulation, and level of understanding of the financial statements do not. On the other hand, for the loan officers, accouting expertise, year in position, and awareness about the financial reporting regulation do not have a significant relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. Meanwhile, experience in assessing SMEs＇ financial statements has a significantly negative relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. The results of this study may enable the SMEs＇ managers to realize the informational needs of the users of their financial statements.
文摘Open fractures with bone loss are a common occurrence following high energy trauma. But usually the bone fragments are lost on the roadside and are not usable. We report a patient who was involved in a head-on collision between two wheelers and presented with a bone fragment embedded in his thigh. Radiological survey revealed no bony injury in that patient. Another patient, who presented at the same time, sustained a segmental fracture of shaft femur and was found to have lost a bone fragment that was similar to the one found in previous patient. CT scan with 3D reconstruction revealed this missing fragment to be the same as that found in previous patient. Both patients had a history of head-on collision while travelling on a two-wheeler. Present case report throws some highlights on the probable mechanism of injury.
