The evolution of auditing： An analysis of the historical development

This paper aims to analyze the development of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s, the audit practice was considered as ＂traditional conformance role of auditing＂. However, for the past 30 years, the auditor has been playing an ＂enhancing role＂. Today, auditors are expected not only to enhance the credibility of the financial statement, but also to provide value-added services. Nevertheless, following extensive reform in various countries as a result of the collapse of big corporations, it is expected that the role of auditors will converge. It is evident that the paradigm about auditing has shifted over the years and it is likely to continue shifting in the future.

Different Situations, Different Economic Institutions ---A Historical Perspective on China and India＇s Approaches to Development

Both being two developing countries with a vast territory, dense population, and centuries-old ancient civilization, China and India have many in common in natural resources, population size, historical condition, current economic issues, etc. except for regime. The competition between China and India is a typical one between economic institutions. This paper, by making a diachronic analysis on their courses of development, tries to justify the importance of adopting an economic institution suitable to the situation of a country.

Voluntary Service:Contribute to the Realization of Chinese Dream——on Promoting the Development of Voluntary Service with Chinese Characteristics under New Historical Circumstance

China Volunteer Service Federation is a nationalfederated social organization composed ofvoluntary service organizations and volunteers.Since its founding in more than two years ago,by strengthening cooperation with diversifiedvoluntary service organizations at all levels,promoting the working methods innovationof voluntary service in all sectors and regions,

The Modals as Pragmatic Softening Devices： Evidence From Late Modern English Grammar and Manner Books

In this research, the author considers the evidence provided by a corpus of Late Modem English grammars for our understanding of the development of the modals as politeness markers. It is possible to see how the modals and their accompanied senses are explained in an official （and often either prescriptive or proscriptive） perspective. This is another aspect which cannot be ascertained from the usage based on corpora which seem to be popular as sources of evidence in historical pragmatics. In this sense, this research brings some novel perspective to this aspect of academic study. It is possible to notice that the significations involves concept or senses which extend across a semantic--pragmatic domain which includes politeness. We can see that certain softening senses are key elements to mark polite usage. The main data used come from the descriptions of the modal auxiliary verb in a corpus of grammar books from the period. Usage and manner books are also consulted as a secondary resource. The manner book in particular is quite helpful for our understanding of how linguistic politeness was regarded at the time. Such texts also help us to find a certain network of senses which are related to polite expressions.

A STUDY ON ENVIRONMENTAL EVOLUTION OF BEIJING-TIANJIN-TANGSHAN REGION FROM JIN DYNASTY TO THE REPUBLIC OF CHINA (A.D. 1153-1949)

Studies of the law and characteristics of population and land-use development of the Bejing-Tianjin-Tangshen region from 1153-1949 indicated that the land development process in the region is closely related with population change of the corresponding period In Jin Dynasty, population increased rapidly, in Yuan and Ming dynasties, population increased with a sustainability while from Qing Dynasty to the founding of the Republic, population increased substatially.Wasteland reclamation and cereals cultivation by garrison and farmers appeared in Jin Dyasty and reached climax in Ming Dynasty. Correlation analysis of poulation increase and cultivated area showed that they follow a linear equation which means that population increase and cultivated area expansion were at a similar rate.

G-Phenomena as a Base of Scalable Distributed Computing—G-Phenomena in Moore’s Law

Today we witness the exponential growth of scientific research. This fast growth is possible thanks to the rapid development of computing systems since its first days in 1947 and the invention of transistor till the present days with high performance and scalable distributed computing systems. This fast growth of computing systems was first observed by Gordon E. Moore in 1965 and postulated as Moore’s Law. For the development of the scalable distributed computing systems, the year 2000 was a very special year. The first GHz speed processor, GB size memory and GB/s data transmission through network were achieved. Interestingly, in the same year the usable Grid computing systems emerged, which gave a strong impulse to a rapid development of distributed computing systems. This paper recognizes these facts that occurred in the year 2000, as the G-phenomena, a millennium cornerstone for the rapid development of scalable distributed systems evolved around the Grid and Cloud computing paradigms.

The Theoretical and Practical Extension of the Right to Health

By reflecting on the dualities al in Western human rights concepts,the right to health presents rich normative connotations in our country,and plays an important role in promoting,compelling and guiding individuals,governments and other participants.The expansion of the human rights movement and the advancement of medical technology since the end of World War II are the underlying reasons why the right to health has flourished in the field of international human rights law.Since the founding of the People’s Republic of China,China has gradually formed a relatively complete system of health laws and regulations in its Constitution.Faced with the challenges of COVID-19 prevention and control,China has clarified the value superiority of the right to health in the constitutional norms.At the same time,the concept,value and principles of the right to health are having an increasingly prominent influence on the system of civil law,criminal law,patent law and other departmental laws and regulations.

Historic Achievements in Developing Human Resources and Social Security

Guided by the state policy of reform and opening to the outside world, the Chinese Government has, by dint of hard work over the past three decades, by and large accomplished the task of building up a human resources and social security system. Good enough to serve China＇s goal of developing a socialist market economy, this system has contributed to the national endeavor to ensure and improve people＇s livelihood and to safeguard the stability of the reform-and-opening undertakings.

Development of Tibet at New Historic Starting Point——People in Tibet greet Second Serfs Emancipation Day

March 28 of this year is the second Tibetan Serfs Emancipation Day. People of all nationalities in Tibet marked the day by hoisting the national flag and by singing and dancing. Smiles were on every face and a festive atmosphere pervaded the snowcovered plateau region.

Strive to Raise the Level of China's City Planning and Design to Suit the Needs of Development in the New Historical Stage

ⅠKeeping step with the economic re-structuring and the policy of opening tothe outside world,marked progress hasbeen made in China’s urban constructionand great strides have been taken in cityplanning during the ten years and more re-cently.This is manifested in the following5 respects.A.Thanks to the

Historical Events in the Development of China Auto Industry (1949～1999)

On the occasion of the founding of the People’s Republic of China, we’d like to give our readers a rough picture reviewing how China auto industry has grown up, and what China auto industry has done during the 50 years. We hope you enjoy it.

Scientific Understanding of the New Historical Position of China's Development

Comrade Xi Jinping points out in the Report to the 19th National Congress of the Communist Party of China(CPC or the Party)that after a long period of efforts,socialism with Chinese characteristics has entered a new era.,which is a new historical position for China to develop.Scientific understanding

Fluidization science,its development and future

By revisiting the three stage theory for the progress of science proposed by Taketani in 1942, the footmarks of fluidization research are examined. The bubbling and fast fluidization issues were emphasized so that the future offluidization research can be discussed among scientists and engineers in a wider perspective. The first cycle of fluidization research was started in the early 1940s by an initial stage of phenomenology. The second stage of structural studies was kicked off in the early 1950s with the introduction of the two phase theory. The third stage of essential studies occurred in the early 1960s in the form of bubble hydrodynamics. The second cycle, which confirmed the aforementioned three stages closed at the turn of the century, established a general understanding of suspension structures including agglomerating fluidization, bubbling, turbulent and fast fluidizations and pneumatic transport; also established powerful measurement and numerical simulation tools.After a general remark on science, technology and society issues the interactions between fluidization technology and science are revisited. Our future directions are discussed including the tasks in the third cycle, particularly in its phenomenology stage where strong motivation and intention are always necessary, in relation also to the green reforming of the present technology. A generalized definition of ＇fluidization＇ is proposed to extend fluidization principle into much wider scientific fields, which would be effective also for wider collaborations.

The Historic Milestone for Global Women's Development——the UN FWCW in Retrospect

JUST as the Secretary-General of the United Nations Boutros Boutros-Ghali said in his written statement on the afternoon of September 4 in the main meeting hall of the Beijing International Convention Center, "The recognition of

Historic Milestone for Global Women's Development——the UN Fourth World Conference on Women

The UN Fourth World Conference On Women (FWCW) was held from September4 to 15 1995, in Beijing. It was another United Nations grand gathering discussing women’s issues after the Nairobi Conference which was held ten years ago. About 17,600 participants from 197 countries and regions engaged in meaningful discussions on women’s issues. At the end of the conference, delegates reached unanimity after removing 438 different points, and adopted the Beijing Declaration and the Platform for Action.