Research on the Course of Principles of Concrete Structure Design

Nowadays,education and teaching have become a hot topic,and teaching in colleges and universities is facing a brand-new development direction.Principles of Concrete Structure Design,as one of the main courses,transmits professional knowledge for students,enhances the students’professional ability,and further carries out in-depth research on the course to bring a better teaching effect for students.The article mainly focuses on the research of the principles of concrete structure design course,conducts an analysis of the teaching characteristics of the principles of concrete structure design course,and reasonably sets the teaching content from the optimization of the course teaching objectives;innovative course teaching methods can deepen the effect of knowledge understanding;reform of experimental practice teaching can lay down the effect of the internalization of knowledge,etc.The in-depth description and discussion of the relevant aspects of the research aim to provide guidelines for related research.

On the “Online and Offline Blended Teaching” Mode for Ideological and Political Theory Courses in Universities—A Case of “Introduction to Basic Principles of Marxism”

With the deepening development of educational informatization, online and offline blended teaching, as a new teaching mode, is increasingly receiving widespread attention from educators [1]. At present, the reform of the “online and offline blended teaching” of ideological and political education courses directly affects the quality of talent cultivation in universities. The article takes the course “Introduction to Basic Principles of Marxism” as an example to explore the reform mode of “online and offline blended teaching” in ideological and political theory courses in universities from the aspects of reasonable allocation of class hours, design of online teaching activities, how to deepen classroom teaching offline, and diversified assessment modes. Furthermore, the article summarizes the experience of mode reform and promotes the deep development of the people-oriented education concept in ideological and political courses in universities, so as to achieve the ultimate goal of moral education in ideological and political education in universities.

Introductory course in accounting-Factors affecting the choice of students＇ consideration

This study attempts to investigate if and how students＇ perceptions regarding the first accounting course related with the selection of accounting as a major. Moreover, it examines students＇ initial perceptions and course performance regarding the introductory accounting course. Participants in this study were 120 students from Technological Educational Institute of Kavala, School of Business and Economics （3 departments）, who were asked to complete a survey instrument. The instrument used eleven statements regarding students＇ perceptions （such as difficulty and motivation of the course） of the first accounting course. The main factors affect students＇ decisions to follow accounting and seem to be similar with other researchers＇ findings （Geiger ＆ Ogilby, 2000）. Future research could be used larger sample from different countries and the survey could also be used for a longer time period.

Principles of Course Design for Language Teaching and Its Implications to TEFL Reform in Higher Vocational Colleges

Principles of Course Design for Language Teaching by Janice Yalden is a linguistics book for the ESL/EFL teachers and researchers. By briefing and analyzing the contents , some guidelines and methods are found practical and enlightening for the teachers in higher vocational college to develop EFL courses.

A Comparison of Libyan and Australian Students＇ Perceptions of Empowerment in Accounting Courses

The concept of empowerment was introduced into the accounting education research by Zraa, Imran, Kavanagh, and Morgan （2011）. The authors＇ purpose is to compare Libyan and Australian students＇ perceptions of empowerment in accounting courses and to investigate their relationships with classroom instruction. This study involves a survey of 409 students, who are studying the first-year business degree at institutions in Libya and Australia. Observations and interviews are also conducted. Data are analyzed using reliability tests, factor analysis, t-tests, and correlations. The results indicate that Australian students are more empowered than Libyan students. In addition, the result reveals that classroom instruction methods influence students＇ empowerment.

Major historical events affecting the accounting profession： An overview

The accounting result from science and technology innovation and the development of productivity, with management modes and financial reforms as its opportunity and the operation of international capital, as well as economic integration helping improve it. An invention, a president, the occurrence of an organization, a historical lesson may directly or indirectly change accounting regulations, and even trigger an accounting revolution. We will put a variety of significant impacts on an accounting, so as to get a fundamental understanding of the close relationship between such events and accounting events, including innovation of accounting theory, and accounting practice; we adopted the ＂table-style＂ form of papers, with many self-evident and intuitive tables, we compile a series of major historical events reasonably. Only in accordance with evolution of objective environment, can we design proper accounting practice, and thus innovate and develop accounting.

Empirical Evidence for a Descriptive Model of Principles of Information Security Course

The purpose of this study is to examine the nature and content of the rapidly evolving undergraduate Principles of Information/Cybersecurity course which has been attracting an ever-growing attention in the computing discipline, for the past decade. More specifically, it is to provide an impetus for the design of standardized principles of Information/Cybersecurity course. To achieve this, a survey of colleges and universities that offer the course was conducted. Several schools of engineering and business, in universities and colleges across several countries were surveyed to generate necessary data. Effort was made to direct the questionnaire only to Computer Information System (CIS), Computer Science (CS), Management Information System (MIS), Information System (IS) and other computer-related departments. The study instrument consisted of two main parts: one part addressed the institutional demographic information, while the other focused on the relevant elements of the course. There are sixty-two (62) questionnaire items covering areas such as demographics, perception of the course, course content and coverage, teaching preferences, method of delivery and course technology deployed, assigned textbooks and associated resources, learner support, course assessments, as well as the licensure-based certifications. Several themes emerged from the data analysis: (a) the principles course is an integral part of most cybersecurity programs;(b) majority of the courses examined, stress both strong technical and hands-on skills;(c) encourage vendor-neutral certifications as a course exit characteristic;and (d) an end-of-course class project, remains a standard requirement for successful course completion. Overall, the study makes it clear that cybersecurity is a multilateral discipline, and refuses to be confined by context and content. It is envisaged that the results of this study would turn out to be instructive for all practical purposes. We expect it to be one of the most definitive descriptive models of such a cardinal course, and help to guide and actually, shape the decisions of universities and academic programs focusing on information/cyber security in the updating and upgrading their curricula, most especially, the foundational principles course in light of new findings that are herein articulated.

Design and production of the network courses based on the database technology

Online teaching is an effective means and the inevitable trend of the development of modern education, its shared educational resources, to expand the scale of education to improve educational efficiency; build a lifelong education system plays an important role. In this paper, by analyzing the common feature of database system and network courses, it proposes a network-based database technology curriculum design and fabrication methods and principles, to make the curriculum from web centric processing teaching content production to around a shared database of teaching resource center changes.

Exploring the Principles Underlying Business English Course DesignBased on a Training Program

In order to make a business English training course cost effective, the course is to be designed based on certain language teaching theories and principles involving needs analysis to identify learners' needs and wants, appropriate teaching approaches and during-and-after evaluation of the training effects.

MOOC construction of major core course and reform of Hybrid Teaching Mode Taking "principle of embedded system" as an example

The development of MOOC directly promotes the reform of physical classroom teaching,and leads to the reform of teaching mode and teaching method in the direction of improving teachers’teaching quality and students’learning effect and innovation ability.In order to meet the needs of MOOC teaching reform,based on the MOOC built by ourselves and running on the MOOC platform,this paper puts forward the hybrid teaching mode reform of the core courses of an computer specialty,which combines online and offline in depth.Sort out the knowledge system of an embedded system,build MOOC and put it online on domestic well-known MOOC platform,compile supporting teaching materials,and form an organic combination of online and offline teaching resources;proposing a hybrid teaching mode of online and offline combination,which focuses on interactive classroom teaching reform.On the basis of organizing students to carry out online autonomous learning,online and offline entity classroom carries out interactive classroom teaching reform;Using intelligent teaching tools to promote students to use mobile phones to participate in classroom learning,improve the universality of interactive teaching,carry out flipped classroom teaching,and improve the depth of interactive teaching.Based on the independent construction of MOOC,the hybrid teaching is carried out,which improves the pertinence of online teaching organization.The information-based teaching and flipped classroom teaching in the physical classroom improve the students’ability to solve problems,and lay a solid foundation for the improvement of teaching quality and learning effect.

The IAS/IFRS application on the intangible assets of non-listed companies

With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.

Roadmap to Future Mandatory Application of International Financial Reporting Standards （IFRS） in Japan From the Perspectives of Financial Statement Preparers

This paper seeks to contribute to the discussion on the future mandatory application of Intemational Financial Reporting Standards （IFRS） using data from a questionnaire-based survey administered to financial statement preparers, that is, management in Japan. The important findings of this paper are as follows. The majority of Japanese companies consider that the domestic markets are more important than overseas markets; the most important differences between IFRS and Japanese standards are goodwill, comprehensive income, and the recognition of revenue; it is expected that IFRS would be applied only in consolidated financial statements or in both consolidated and parent companies＇ separate financial statements; and the lack of legislation making it mandatory is the main reason why IFRS has not been adopted by Japanese companies. Overall, this paper found that Japanese management is prudent and passive regarding IFRS adoption, leaving room for further discussions on the future mandatory application of IFRS in Japan.

The Theory of Marx's Human Nature:the Unity of Historical Construction and Valuable Criticism

Traditional Chinese theories of human nature started often in the view of ethics and accomplished with moral criticism.Western ones mostly started from pure logic and leaded to political and state theory.On the contrary,Marx's theory of those used historical dialectics and leaded abstract attributes of man into continually expanding social history.Thus,human nature becomes a specific process,through which people finds general law and promotes it as the highest value principle.The law is whether reflects the comprehensive and free development of human,and it is regarded as the evaluation standard about the development of community.

Analysis on Cases Violating the Cooperative Principle in University WeChat Official Accounts Headlines

In this decade, WeChat is in our everyday life. Being dubbed as"a main force of the new media", WeChat Official Ac-count, especially the language in it, has witnessed a great change. In linguistics, Grice's Cooperative Principle assumed that com-municators are likely to cooperate with each other in a conversation, while the deviance of it usually carries special aims. This es-say chooses headlines of university WeChat Official Account as subject to analyze the pragmatic effect of violating the CooperativePrinciple in"New Media Generation".

Analysis of “Reading and Writing Book （Book I）” of “21st Century College English”

The quality of course books decides the quality of teaching. It is important to evaluate course books. The author analyzes "Reading and Writing Book" of "21st Century College English" based on the Nuttal’s reading model. Firstly, this model is presented in the open- ing part. Secondly, then the author discusses suitability of the course book from its content variety, authenticity and the training of language skills. Thirdly, how Nuttal’s reading prin- ciples and reading skills are reflected in such book is analyzed. Based on the discussion and analysis, conclusions are drawn that it is suitable for reading instruction; many of the reading principles and reading skills are well embodied and trained in this book. Finally suggestions are presented in the conclusion part. These suggestions include: 1) this book should be adopted more authentic materials such as poems, advertisements, recipes, travel guidebooks and so on; 2) teachers may present and train students’ reading skills systematically; 3) teachers should provide more and better non-linear text, such as col- ored pictures, reference book list, etc.

Cost Accounting, Ethical Accountability, and Accounting Principles

This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.

国家级线下一流本科课程电化学原理建设探索与实践

电化学原理课程是电化学专业的核心理论课,对学生电化学实践能力、科学与工程素养的培养具有基础性地位和作用。该文介绍哈尔滨工业大学首批国家级线下一流本科课程电化学原理的建设和实施过程。从课程教学目标、内容体系、教学模式、课程思政、考核方式和教学效果等方面阐述课程的建设历程,为“双万计划”背景下的一流课程建设提供重要参考和应用实践。

商业贿赂认定中“如实入账”的功能重塑与规则细化

在反不正当竞争法的适用中,商业贿赂认定与“如实入账”认定长期混同。“如实入账”规则在法律规范中的定位不明,缺乏具体的认定规则,严重影响商业贿赂认定的稳定性。商业贿赂的实质是不正当地谋取交易机会或竞争优势,不实入账仅是商业贿赂的外在表征,通过独立的“如实入账”规则无法完成不正当性判断,但折扣、佣金的如实入账能够排除商业贿赂违法风险。反不正当竞争法下“如实入账”的内涵应当包括真实性、完整性和合理的确认与计量。折扣和佣金“如实入账”的前提是支付行为具有谋取交易机会或竞争优势的目的,会计处理需要体现经营者营业收入和商品成本的减少且计量准确。只有故意的会计舞弊应当认定为反不正当竞争法下的不实入账。

面向OBE理念的编译原理教学改革研究

该文剖释计算机专业编译原理教学中存在的问题。为适应人才培养和就业需求,面向OBE理念,设计编译原理教学大纲,构建编译原理课程体系,创建线上线下融会贯通的一体化教学模式,实施项目驱动的实践教学,制定编译原理课程考核评价体系。将学生从知识的被动接受者转为主动获取者,提高编译原理课程的教学质量和学生的动手能力。