Based on the theory of situational simulation,the article explores the approach to building the medical interpretation course from three aspects,which are the objective,design,and teaching model.The course aims to cul...Based on the theory of situational simulation,the article explores the approach to building the medical interpretation course from three aspects,which are the objective,design,and teaching model.The course aims to cultivate high-quality medical interpreting talents and enhance students’practical interpretation skills,as well as to integrate professional ethics into teaching.Thus,it is necessary for lecturers to change their teaching philosophy,apply information technology,and improve teaching design.Through rich medical interpretation course,lecturers can promote the integration of professional ethics in medical interpretation.展开更多
Developing health and counselling professionals remains an important part of supporting mental health services in Cambodia.This paper aims to identify how the key stakeholders and mental health experts in Cambodia con...Developing health and counselling professionals remains an important part of supporting mental health services in Cambodia.This paper aims to identify how the key stakeholders and mental health experts in Cambodia consider how a university level health counselling course could contribute to addressing the needs/treatment gap for mental health services in Cambodia.In order to do this,the study consists of semi-structured interviews with stakeholders,community needs assessment,and community resource mapping.The data were drawn from 15 NGOs,various profit and not-for-profit organizations as well as two key government stakeholders.The participants were invited to take part in a stakeholders/expert semi-structured interview that lasted between 30-60 minutes at the participants’organizations.The findings revealed that all participants believe that a university level health counseling course was crucial in Cambodia to address pressing mental health issues in the country.Most participants believed that a graduate or post-graduate level program such as a B.A.or M.A.was necessary to train qualified counsellors.The program should be internationally benchmarked,with a Cambodian context.Topics should include psychopathology,professional ethics and competencies,counselling theories and interventions,trauma treatment,as well as emotional intelligence and addiction.Other topics might need to include parenting,support system for suicidal patients,self-care,staff wellbeing programs,and school counselor programs.展开更多
In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international converge...In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international convergence of accounting is the trend and accounting convergence is an international coordination process, whose essence is the interests of the dispute while countries must participate. In this environment, the implementation of good accounting standards and grasping the professional ethics of the accounting staffhave also become a factor in the industry that can not be ignored.展开更多
Our country's higher education has been growing, which will bring a large number of young people to join the ranks of higher education. At present, the proportion of young university teachers accounted for more than ...Our country's higher education has been growing, which will bring a large number of young people to join the ranks of higher education. At present, the proportion of young university teachers accounted for more than 45% of the total number of university teachers. This paper puts forward the corresponding countermeasures, based on the analysis of young teachers' issues of professional ethics missing,to further strengthen the professional ethics of young teachers, regulate their professional conduct, prompting the establishment of higher education dedicated the noble faith, and make due contributions to the cause of higher education.展开更多
When COVID-19 pandemic hit China,Chinese clinical psychologists,counselors and other practitioners reacted quickly to provide psychological interventions for different target groups.Different professional ethical conc...When COVID-19 pandemic hit China,Chinese clinical psychologists,counselors and other practitioners reacted quickly to provide psychological interventions for different target groups.Different professional ethical concerns and potential transgressions arose during different stages of pandemic.This paper aimed to summarize different ethical concerns and transgressions during different stages of pandemic in China,as well as how the professional ethical workgroup in the registration system of clinical psychologists and professional organizations of Chinese Psychological Society(CPS)to publish a series of documents as recommendations on ethical practice.It is hoped by providing a picture of“problems vs.solutions”in terms of professional ethical issues on psychological interventions for COVID-19 pandemic in China,the paper may provide certain inspirations as well as emotional support to clinical practitioners from other countries and regions who have beenfighting the pandemic.展开更多
The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information sys...The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems' responses to those milestones.展开更多
Purpose:Chinese kindergarten teachers commonly held"loving and caring for young children"as a core professional ethic,but many reported fatigue and burnout because of this ethical practice.This study present...Purpose:Chinese kindergarten teachers commonly held"loving and caring for young children"as a core professional ethic,but many reported fatigue and burnout because of this ethical practice.This study presents a unique account of how children's free play has helped transform teachers'professional ethics and increased their professional satisfaction.Design/Approach/Methods:Followinga purposivesampling,we interviewed eight Chinese teachers who actively promoted children's free play.The analysis of the interview transcripts led to an in-depth interpretation of the teachers'experiences through a dialogue with various concepts and theories.Findings:A major finding was that children's free play facilitated the change in teachers'understandings of their professional ethics.Their observation and support of children's free play brought them the unprecedented joy of teaching,which helped them redefine loving and caring for children andgave risetoa new codeof professional ethics.展开更多
The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system (AIS) quality, audit committee...The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system (AIS) quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand (SET) are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.展开更多
It is important to choose a icon-teacher for a college, because the icon-teacher is equal to mirror of his (her) college, we can tell a college better or worse from its icon-teacher. This paper discuss some terms fo...It is important to choose a icon-teacher for a college, because the icon-teacher is equal to mirror of his (her) college, we can tell a college better or worse from its icon-teacher. This paper discuss some terms for how to be an icon teacher.展开更多
Enhancing the teaching quality of college English teachers in China is an important guarantee to improve the level of English teaching and is a realistic choice of promoting the sustainable development of English educ...Enhancing the teaching quality of college English teachers in China is an important guarantee to improve the level of English teaching and is a realistic choice of promoting the sustainable development of English education. The article analyzes the basic quality that college English teachers should have and discusses the current English teaching status in order to improve the quality of English teachers and promote the development of English teaching in China.展开更多
Developing a professional ethics is crucial towards amassing the ranks of high-quality teachers,which contributes to the improvement of national education.This study bases its analysis on the survey of humanistic qual...Developing a professional ethics is crucial towards amassing the ranks of high-quality teachers,which contributes to the improvement of national education.This study bases its analysis on the survey of humanistic qualities of Chinese citizens.3348 teachers at three different levels from 31 provinces,autonomous regions and municipalities of China are investigated into their professional moral conducts in terms of sense of responsibility and initiative.The result shows that the professional moral levels differ distinctly among teachers from universities,junior or senior high schools and primary schools.The results suggest that professional ethics is vulnerable to external factors.It is essential for the construction of teachers’professional ethics to improve their moral culture.展开更多
This article studies the educational mode connecting vocational education and undergraduate education in finance and accounting majors,in response to the weak cultural foundation and poor course integration faced by c...This article studies the educational mode connecting vocational education and undergraduate education in finance and accounting majors,in response to the weak cultural foundation and poor course integration faced by current vocational school graduates after entering vocational undergraduate education.By adopting empirical research methods and selecting vocational college students majoring in finance and accounting and ordinary high school students as research objects,this study implements a series of teaching reform measures and conducts tracking surveys on the short-term and long-term effects of educational reforms.As a result,it was found that in the final survey of graduation destinations,34 vocational and technical college students were engaged in related work in their majors,accounting for 45.9%of all vocational and technical college students.This proves that the proposed transitional education model can effectively enhance the cultural foundation of vocational college students and provide new ideas for the cultivation of talents in finance and accounting majors.展开更多
Uganda’s health care sector is choking with various challenges,such as poor physical infrastructure,inadequate professionals to run the few existing health centers,poor culture of adherence to professional ethical st...Uganda’s health care sector is choking with various challenges,such as poor physical infrastructure,inadequate professionals to run the few existing health centers,poor culture of adherence to professional ethical standards by some health care practitioners,shortages of medicines in most government hospitals/health centers,and corruption.Most of the challenges are more endemic in rural areas.It is on the above premise that this article discusses some of the challenges that health centers face in provision of care to the increasing number of HIV/AIDS patients in hard-to-reach rural communities in northern Uganda and the implications of such challenges on the economy.Uganda’s success in the fight against HIV/AIDS in the early 1990s was globally applauded because of its aggressive grassroots behavioral change crusades aimed at reducing the number of sexual partners.The success inspired a wave of financial aid programs from the US government to fight the disease across the developing world.However,the success was short-lived as the rate of HIV/AIDS infection in Uganda is currently rising,with the health care system struggling to provide care for the ballooning number of patients.To contribute to the curtailing cases of new infections,this article discuses the integration of the traditional authority and knowledge system in the national HIV/AIDS care and prevention program along with the biomedical approach currently being used.展开更多
基金“Research on Foreign Language Ability and Skill Training of Medical SCI Thesis Writing Under the Background of Building First-Class Universities and Disciplines of the World”(Project number:2017JAG156)“Feasibility Exploration and Practice of English Major Students as Standardized Patients for International Students of Clinical Medicine Teaching”(Project number:2019JAG147)“An Exploration on Building Innovative Teaching PTR Model(Practice-Teaching-Research)of Medical Interpreting in Medical Schools Based on Cognitive Interpreting”(Project number:XWK2023008)。
文摘Based on the theory of situational simulation,the article explores the approach to building the medical interpretation course from three aspects,which are the objective,design,and teaching model.The course aims to cultivate high-quality medical interpreting talents and enhance students’practical interpretation skills,as well as to integrate professional ethics into teaching.Thus,it is necessary for lecturers to change their teaching philosophy,apply information technology,and improve teaching design.Through rich medical interpretation course,lecturers can promote the integration of professional ethics in medical interpretation.
文摘Developing health and counselling professionals remains an important part of supporting mental health services in Cambodia.This paper aims to identify how the key stakeholders and mental health experts in Cambodia consider how a university level health counselling course could contribute to addressing the needs/treatment gap for mental health services in Cambodia.In order to do this,the study consists of semi-structured interviews with stakeholders,community needs assessment,and community resource mapping.The data were drawn from 15 NGOs,various profit and not-for-profit organizations as well as two key government stakeholders.The participants were invited to take part in a stakeholders/expert semi-structured interview that lasted between 30-60 minutes at the participants’organizations.The findings revealed that all participants believe that a university level health counseling course was crucial in Cambodia to address pressing mental health issues in the country.Most participants believed that a graduate or post-graduate level program such as a B.A.or M.A.was necessary to train qualified counsellors.The program should be internationally benchmarked,with a Cambodian context.Topics should include psychopathology,professional ethics and competencies,counselling theories and interventions,trauma treatment,as well as emotional intelligence and addiction.Other topics might need to include parenting,support system for suicidal patients,self-care,staff wellbeing programs,and school counselor programs.
文摘In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international convergence of accounting is the trend and accounting convergence is an international coordination process, whose essence is the interests of the dispute while countries must participate. In this environment, the implementation of good accounting standards and grasping the professional ethics of the accounting staffhave also become a factor in the industry that can not be ignored.
文摘Our country's higher education has been growing, which will bring a large number of young people to join the ranks of higher education. At present, the proportion of young university teachers accounted for more than 45% of the total number of university teachers. This paper puts forward the corresponding countermeasures, based on the analysis of young teachers' issues of professional ethics missing,to further strengthen the professional ethics of young teachers, regulate their professional conduct, prompting the establishment of higher education dedicated the noble faith, and make due contributions to the cause of higher education.
文摘When COVID-19 pandemic hit China,Chinese clinical psychologists,counselors and other practitioners reacted quickly to provide psychological interventions for different target groups.Different professional ethical concerns and potential transgressions arose during different stages of pandemic.This paper aimed to summarize different ethical concerns and transgressions during different stages of pandemic in China,as well as how the professional ethical workgroup in the registration system of clinical psychologists and professional organizations of Chinese Psychological Society(CPS)to publish a series of documents as recommendations on ethical practice.It is hoped by providing a picture of“problems vs.solutions”in terms of professional ethical issues on psychological interventions for COVID-19 pandemic in China,the paper may provide certain inspirations as well as emotional support to clinical practitioners from other countries and regions who have beenfighting the pandemic.
文摘The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems' responses to those milestones.
基金This work was supported by"Chenguang Program",granted by Shanghai Education Development FoundationShanghai Municipal Education Commission,China(grant number 11CG27).
文摘Purpose:Chinese kindergarten teachers commonly held"loving and caring for young children"as a core professional ethic,but many reported fatigue and burnout because of this ethical practice.This study presents a unique account of how children's free play has helped transform teachers'professional ethics and increased their professional satisfaction.Design/Approach/Methods:Followinga purposivesampling,we interviewed eight Chinese teachers who actively promoted children's free play.The analysis of the interview transcripts led to an in-depth interpretation of the teachers'experiences through a dialogue with various concepts and theories.Findings:A major finding was that children's free play facilitated the change in teachers'understandings of their professional ethics.Their observation and support of children's free play brought them the unprecedented joy of teaching,which helped them redefine loving and caring for children andgave risetoa new codeof professional ethics.
文摘The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system (AIS) quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand (SET) are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.
文摘It is important to choose a icon-teacher for a college, because the icon-teacher is equal to mirror of his (her) college, we can tell a college better or worse from its icon-teacher. This paper discuss some terms for how to be an icon teacher.
文摘Enhancing the teaching quality of college English teachers in China is an important guarantee to improve the level of English teaching and is a realistic choice of promoting the sustainable development of English education. The article analyzes the basic quality that college English teachers should have and discusses the current English teaching status in order to improve the quality of English teachers and promote the development of English teaching in China.
文摘Developing a professional ethics is crucial towards amassing the ranks of high-quality teachers,which contributes to the improvement of national education.This study bases its analysis on the survey of humanistic qualities of Chinese citizens.3348 teachers at three different levels from 31 provinces,autonomous regions and municipalities of China are investigated into their professional moral conducts in terms of sense of responsibility and initiative.The result shows that the professional moral levels differ distinctly among teachers from universities,junior or senior high schools and primary schools.The results suggest that professional ethics is vulnerable to external factors.It is essential for the construction of teachers’professional ethics to improve their moral culture.
基金2024 Project of Chengdu Vocational and Undergraduate Education Association“Research on the Curriculum System Convergence of‘Vocational Education-Undergraduate Education’in Financial and Accounting Majors Based on the Progressive Development of Vocational Competence”(GZZZ2024-15)。
文摘This article studies the educational mode connecting vocational education and undergraduate education in finance and accounting majors,in response to the weak cultural foundation and poor course integration faced by current vocational school graduates after entering vocational undergraduate education.By adopting empirical research methods and selecting vocational college students majoring in finance and accounting and ordinary high school students as research objects,this study implements a series of teaching reform measures and conducts tracking surveys on the short-term and long-term effects of educational reforms.As a result,it was found that in the final survey of graduation destinations,34 vocational and technical college students were engaged in related work in their majors,accounting for 45.9%of all vocational and technical college students.This proves that the proposed transitional education model can effectively enhance the cultural foundation of vocational college students and provide new ideas for the cultivation of talents in finance and accounting majors.
文摘Uganda’s health care sector is choking with various challenges,such as poor physical infrastructure,inadequate professionals to run the few existing health centers,poor culture of adherence to professional ethical standards by some health care practitioners,shortages of medicines in most government hospitals/health centers,and corruption.Most of the challenges are more endemic in rural areas.It is on the above premise that this article discusses some of the challenges that health centers face in provision of care to the increasing number of HIV/AIDS patients in hard-to-reach rural communities in northern Uganda and the implications of such challenges on the economy.Uganda’s success in the fight against HIV/AIDS in the early 1990s was globally applauded because of its aggressive grassroots behavioral change crusades aimed at reducing the number of sexual partners.The success inspired a wave of financial aid programs from the US government to fight the disease across the developing world.However,the success was short-lived as the rate of HIV/AIDS infection in Uganda is currently rising,with the health care system struggling to provide care for the ballooning number of patients.To contribute to the curtailing cases of new infections,this article discuses the integration of the traditional authority and knowledge system in the national HIV/AIDS care and prevention program along with the biomedical approach currently being used.