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
Given the pressures and constraints of assessment of learning in today＇s environment consistent with accreditation requirements, this paper presents the utilization of a course embedded assessment. That is, instead o...Given the pressures and constraints of assessment of learning in today＇s environment consistent with accreditation requirements, this paper presents the utilization of a course embedded assessment. That is, instead of creating an extra assessment outside the normal activities of the course, this paper examines an assessment that is part of the course. Additionally, not only is the course embedded assessment part of the course, it measures 100% of assessments employed in the course, instead of only a sample of the assessments. This paper presents background information regarding the utilization of a course embedded assessment, including The Association to Advance Collegiate Schools of Business International [AACSB] requirements for fulfilling assessment of learning outcomes. Discussion of course embedded assessments takes place. The dialogue then illustrates an approach that can be used for the data organization and analysis stages of assessment. It is hoped that the use of such an approach may save instructors time and effort in their assessment endeavors, while providing a superior quality assessment encompassing the entire course instead of merely a sample. This occurs by transferring the objective nature of the assessments into a computerized format.展开更多
The purpose of this investigation was to examine the effect of an acute bout of aerobic exercise （AE） and resistance exercise （RE） on body composition measured by multi-frequency bioelectrical impedance analysis ...The purpose of this investigation was to examine the effect of an acute bout of aerobic exercise （AE） and resistance exercise （RE） on body composition measured by multi-frequency bioelectrical impedance analysis （MBIA） in adults. Ninety-five recreationally active young adults （46 women and 49 men） reported for testing on three occasions. After an initial MBIA assessment, subjects performed 45 minutes of continuous AE, RE, or did nothing, which served as the control （CON）. During the AE trial, subjects performed an acute bout of treadmill exercise at 60%-75% of their age predicted maximal heart rate （APHRmax）. The RE trial consisted of an 8-exercise circuit consisting of; 3 sets of 10-12 repetitions at 65%-75% of their one-repetition max （1RM） for each exercise. During the CON trial, subjects sat quietly in the laboratory. Body composition was reassessed immediately following the exercise bouts for comparison. Mean percent body fat （%BF） decreased following the exercise bouts （AE = 0.7%, RE = 1.6%; P 〈 0.001） likely due to significant （P 〈 0.001） reductions in impedance （AE： 40Ω, 32Ω, and 29Ω; RE： 4592, 29Ω, and 28Ω） measured at 5, 50 and 500 kHz. Conversely, significant increases in %BF （0.7%, P 〈 0.05）, body mass （0.2 kg, P 〈 0.001）, and impedance at 5 and 50 kHz （15Ω and 16Ω; P 〈0.001） were observed following the CON trial. These findings support that MBIA assessments should be performed prior to exercise in order to prevent exercise-induced reductions in %BF values.展开更多
The purpose of this investigation was to determine whether maximal oxygen consumption (VO2max) differed between clinically obese black and white children and if a difference existed to determine whether it was related...The purpose of this investigation was to determine whether maximal oxygen consumption (VO2max) differed between clinically obese black and white children and if a difference existed to determine whether it was related to hematological profiles and/or physical activity/inactivity levels. Twenty-three black and 21 white adolescents were matched for age, BMI, and Tanner stage (II-V). Body composition was determined by DEXA and CT scan, Daily physical activity/inactivity was assessed by questionnaire. VO2max was assessed using the Bruce treadmill protocol. Black participants had significantly lower VO2max and VO2max FFM values when compared with white adolescents (26.1 ± 4.2 versus 29.9 ± 3.1 mL · kg-1 · min-1; 48.3 ± 8.8 versus 55.6 ± 5.2 mL · kg-1 FFM · min -1, respectively). Black adolescents also had significantly lower Hb concentrations ( Hb ) than white children (12.7 ± 1.3 versus 13.4 ± 0.7 g/dL). Black adolescents were more physically inactive than their white peers. VO2max correlated with Hb for the combined groups. Obese black adolescents had lower VO2max compared with white children and this difference was explained, in part, by the lower Hb observed in the black participants. Further investigations should study Hb flow rate (a function of Hb · maximal cardiac output) and physical activity/inactivity patterns in obese black and white children as it relates to VO2max.展开更多
Since Deng Xiaoping started the Reform and Opening Up policies in the late 1970s, the communist government＇s rigid control of Chinese society has loosened, and a growing number of social organizations were establishe...Since Deng Xiaoping started the Reform and Opening Up policies in the late 1970s, the communist government＇s rigid control of Chinese society has loosened, and a growing number of social organizations were established in the 1980s. Not only have some government-sanctioned social organizations emerged, but more and more student and worker organizations also began to operate in the public arena.展开更多
In this note, we apply numerical analysis to the first equation, find the conditions for it to have oscillating solutions and therefore solve an open problem posed by Peter A. Clarkson.
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.
文摘Given the pressures and constraints of assessment of learning in today＇s environment consistent with accreditation requirements, this paper presents the utilization of a course embedded assessment. That is, instead of creating an extra assessment outside the normal activities of the course, this paper examines an assessment that is part of the course. Additionally, not only is the course embedded assessment part of the course, it measures 100% of assessments employed in the course, instead of only a sample of the assessments. This paper presents background information regarding the utilization of a course embedded assessment, including The Association to Advance Collegiate Schools of Business International [AACSB] requirements for fulfilling assessment of learning outcomes. Discussion of course embedded assessments takes place. The dialogue then illustrates an approach that can be used for the data organization and analysis stages of assessment. It is hoped that the use of such an approach may save instructors time and effort in their assessment endeavors, while providing a superior quality assessment encompassing the entire course instead of merely a sample. This occurs by transferring the objective nature of the assessments into a computerized format.
文摘The purpose of this investigation was to examine the effect of an acute bout of aerobic exercise （AE） and resistance exercise （RE） on body composition measured by multi-frequency bioelectrical impedance analysis （MBIA） in adults. Ninety-five recreationally active young adults （46 women and 49 men） reported for testing on three occasions. After an initial MBIA assessment, subjects performed 45 minutes of continuous AE, RE, or did nothing, which served as the control （CON）. During the AE trial, subjects performed an acute bout of treadmill exercise at 60%-75% of their age predicted maximal heart rate （APHRmax）. The RE trial consisted of an 8-exercise circuit consisting of; 3 sets of 10-12 repetitions at 65%-75% of their one-repetition max （1RM） for each exercise. During the CON trial, subjects sat quietly in the laboratory. Body composition was reassessed immediately following the exercise bouts for comparison. Mean percent body fat （%BF） decreased following the exercise bouts （AE = 0.7%, RE = 1.6%; P 〈 0.001） likely due to significant （P 〈 0.001） reductions in impedance （AE： 40Ω, 32Ω, and 29Ω; RE： 4592, 29Ω, and 28Ω） measured at 5, 50 and 500 kHz. Conversely, significant increases in %BF （0.7%, P 〈 0.05）, body mass （0.2 kg, P 〈 0.001）, and impedance at 5 and 50 kHz （15Ω and 16Ω; P 〈0.001） were observed following the CON trial. These findings support that MBIA assessments should be performed prior to exercise in order to prevent exercise-induced reductions in %BF values.
文摘The purpose of this investigation was to determine whether maximal oxygen consumption (VO2max) differed between clinically obese black and white children and if a difference existed to determine whether it was related to hematological profiles and/or physical activity/inactivity levels. Twenty-three black and 21 white adolescents were matched for age, BMI, and Tanner stage (II-V). Body composition was determined by DEXA and CT scan, Daily physical activity/inactivity was assessed by questionnaire. VO2max was assessed using the Bruce treadmill protocol. Black participants had significantly lower VO2max and VO2max FFM values when compared with white adolescents (26.1 ± 4.2 versus 29.9 ± 3.1 mL · kg-1 · min-1; 48.3 ± 8.8 versus 55.6 ± 5.2 mL · kg-1 FFM · min -1, respectively). Black adolescents also had significantly lower Hb concentrations ( Hb ) than white children (12.7 ± 1.3 versus 13.4 ± 0.7 g/dL). Black adolescents were more physically inactive than their white peers. VO2max correlated with Hb for the combined groups. Obese black adolescents had lower VO2max compared with white children and this difference was explained, in part, by the lower Hb observed in the black participants. Further investigations should study Hb flow rate (a function of Hb · maximal cardiac output) and physical activity/inactivity patterns in obese black and white children as it relates to VO2max.
文摘Since Deng Xiaoping started the Reform and Opening Up policies in the late 1970s, the communist government＇s rigid control of Chinese society has loosened, and a growing number of social organizations were established in the 1980s. Not only have some government-sanctioned social organizations emerged, but more and more student and worker organizations also began to operate in the public arena.
基金the National Natural Science Foundation of China(No.60572073)School Foundation of Shandong University of Technology(No.304050)
文摘In this note, we apply numerical analysis to the first equation, find the conditions for it to have oscillating solutions and therefore solve an open problem posed by Peter A. Clarkson.
