浅谈我国会计教育现状

会计教育在会计学科建设中的地位已经得到会计学界的认可,而对会计教育进行深入研究的重要意义也日益显现。近几年来,我国会计学界对会计教育的研究取得丰硕成果。本文在简要说明我国会计教育面临的新环境的基础上,对我国会计教育存在的一些问题提出了解决的对策,并就近年来的会计教育研究的特点做了总结,也提出了加强会计教育研究的建议。另外,调查结果显示受访者对培育相关知识和技能的会计教育现状感到不满。因此,我们认为中国会计教育改革势在必行。此外,通过与美国的类似研究对比分析,我们也解释了在中美不同的经济、科学技术和文化背景下,两国受访者产生相同与不同看法的原因。     

政府与非盈利组织会计规范的发展与体系重组

随着我国经济体制改革和全球化趋势，我国预算会计与民间非营利组织会计面临着会计规范体系的变革与重组。笔者分析了西方及我国政府与非营利组织会计规范体系的发展现状，借鉴国外先进经验，立足本国国情，提出了重组的建议和思路。     

成本会计在应用过程中的常见问题分析

成本会计是指为了求得产品的总成本和单位成本而核算全部生产费用的会计。成本会计的中心内容为成本核算。成本会计是一个估算，跟踪和控制产品和服务成本的流程。一般情况下成本会计的基础工作包括以下几个方面：一是健全原始记录；二是健全存货的计量；验收、领退和盘点制度；三是实施有效的定额管理；四是建立适合企业内部的结算价格；五是颁布科学、完善的规章制度。本文主要探讨成本会计在应用过程中的常见问题，谨供参考。     

会计职业未来发展趋势探析

会计职业既是古老的职业,又是新兴的职业;会计职业既是传承历史的职业,又是与时俱进的职业。会计职业伴随着人类文明史的发展而发展。在当今网络日益流行,知识经济已成潮流,国际化亦步亦趋的社会背景下,会计职业的发展将何去何从,本文就此进行探讨。     

关于会计中国特色问题的思考

会计作为一门应用型学科,在其发展的过程中会遇到很多外在因素影响,对于中国会计,是否存在中国特色会计理论体系一直是媒体争相讨论的问题。想要寻找会计中国特色的存在,必须从会计的环境中找寻其中的差异。本文通过对会计中国特色问题提出思考,并简要分析了会计中国特色的主要表现。     

江苏2012年会计从业资格考试教材变化

随着2012年江苏省会计从业资格考试系列辅导用书的发布,表明江苏省一年一度的会计从业资格考试已经拉开序幕。对比2012年与2011年教材的变化,总体来看,教材新增的三节内容是变化的主要内容,在今年的会计从业考试中应该予以重点关注。     

浅谈会计历史变革

本文主要对改革开放30年来我国会计国际化及操作方法、内容及特点进行了归纳与总结，以展望我国会计未来的发展趋势。     

会计变更问题防范对策研究

在会计工作的实践中,由于不同的处理方法而产生的问题需要相关的财务人员合理解决。如果想合理地解决因会计变更所发生的问题,首先要深度了解会计政策变更和会计估计变更的详细内容,还要随时注意会计准则是不是有新的信息产生,定期给企业的财务人员进行培训,提高其专业素养,能使企业提高资金使用效率。     

浅谈会计职业道德对会计行业发展的重要

随着我国经济社会的发展,各行各业都得到了显著的发展,但是在一定程度上也增强了各个行业之间的竞争力,所以当前 有些从事会计职业的工作人员为了自己的利益就对自己可以接触到的会计信息进行有目的性的篡改和伪造,从而为公司提供虚假的信 息。而会计的这一行为不仅是职业道德低下的问题,还在一定程度上阻碍了我国经济的发展,因此,构建会计职业道德建设体系已经 迫在眉睫。     

会计监督的弱化分析及应对措施

文中在明确会计监督的含义的基础上，结合我国会计环境及管理体制的现状，分析会计监督弱化的原因，指出我国进行会计监督的必要性和紧迫性，并提出了遏制会计监督职能弱化的对策，以及强化会计监督的措施。     

公用事业公有制的多种实现形式

分析了公用事业由国有独资经营向公有制多种实现形式转化必须把握好的几个方面。同时,政府应加强对公用事业的宏观控制力。     

浅析廊坊市加快科学发展的思路及措施

主要从思想建设、产业结构调整、城乡一体化方面探讨廊坊市抓住发展机遇,加快科学发展的思路。     

Accuracy of the judgment of facial expression of emotions as a function of sex and level of education

The purpose of this study is to examine the recognition of facial expressions of six emotions as a function of sex and level of education (high school, college, university) of the subjects. Three hundred French-speaking citizens of Quebec had to judge which emotion was expressed in various facial stimuli presented on slides. Results show that overall, the recognition of emotions was very good. However, there were significant and strong differences between emotions and sex and levels of education did not have strong effects on the results.This research was supported by grant EQ-1717 from Fonds FCAC (Gouvernment du Quebec).     

Developing understanding of the idea of communities of learners

The idea of a community of learners is based on the premise that learning occurs as people participate in shared endeavors with others, with all playing active but often asymmetrical roles in sociocultural activity. This contrasts with models of learning that are based on one‐sided notions of learning— either that it occurs through transmission of knowledge from experts or acquisition of knowledge by novices, with the learner or the others (respectively) in a passive role. In this paper, I develop the distinction between the community of learners and one‐sided approaches from the perspective of a theory of learning as participation, and use two lines of research to illustrate the transitions in perspective necessary to understand the idea of communities of learners. One line of research examines differing models of teaching and learning employed by caregivers and toddlers from Guatemalan Mayan and middle‐class European‐American families; the other line of research involves a study of how middle‐class parents make a transition from their own schooling background to participate in instruction in a public US elementary school.     

劳动法视域下新生代农民工权利缺失问题

中国经济崛起和城市化进程过程中农民工的贡献有目共睹,城市让生活更美好的诱惑使得中国的新老两代农民工从农村流入城市,2008年1月1日的《劳动合同法》和《劳动争议调解仲裁法》让社会看到了改善农民工权利状况的希望,然而新生代农民工的权利保护尤其是作为一名劳动者的权利保护的现状依然不如人意,没有救济的权利不是真正的权利、迟来的正义是非正义,每年岁末对于农民工权益的突击性保障并不能从根本上解决问题,把包括农民工权益保障的社会问题纳入法治框架内、通过探析新生代农民工权利阙如问题及原因进而发现从制度层面进行解决才是解决农民工权益保障问题的根本途径。     

The impact of generation and country of origin on the mental health of children of immigrants

The authors reexamine the study of generational differences in adjustment among the children of immigrants by arguing that the country of origin defines and shapes the adaptation process across generations. Using a sample of children in Toronto, the authors demonstrate that generational differences in the mental health of children occur only in families from countries of origin at the lowest levels of economic development. Among those at the lowest levels of economic development, a mental health advantage in the first generation evolves to a disadvantage in the 2.5 generation relative to third or later generational children. Children from backgrounds characterized by higher economic development show no initial or eventual differences from the native born. Using data from the Toronto Study of Intact Families, the authors are able to explain differences among children from low economic development backgrounds specifically in terms of increasing family conflict and decreasing school involvement across generations.     

Structuring of manual of orientations and technical information for laundries of industries of animal products origin

This study looked for to lift information regarding laundries inserted in industries of animal products origin, to understand the activities developed in the section and to structure a Manual of Planning and Technical Information for laundries to industries of animal products origin, with the intention of subsidizing the planning, structuring and control of this work place, because norms or regulations that supervise don't exist or aid their managers and workers as for the operation of this work place.     

建设项目不同实施阶段的交通影响分析

介绍国内进行交通影响分析所采用的方法和研究范围,评述在建设项目规划阶段和设计阶段的交通影响分析至少应涉及的内容和深度。     

An Assessment of the Psychometric Properties of Italian Version of CPGI

The aim of this study was to adapt to the Italian context a very commonly used international instrument to detect problem gambling, the canadian problem gambling index (CPGI), and assess its psychometric properties. Cross-cultural adaptation of CPGI was performed in several steps and the questionnaire was administered as a survey among Italian general population (n = 5,292). Cronbach’s alpha reliability coefficient was 0.87 and can be considered to be highly reliable. Construct validity was assessed first by means of a principal component analysis and then by means of confirmatory factor analysis, showing that only one factor, problem gambling, was extracted from the CPGI questionnaire (an eigenvalues of 4,684 with percentage of variance 52 %). As far as convergent validity is concerned, CPGI was compared with Lie/Bet questionnaire, a two-item screening tool for detecting problem gamblers, and with both depression and stress scales. A short form DSM-IV CIDI questionnaire was used for depression and VRS scale, a rating scale, was used for rapid stress evaluation. A strong convergent validity with these instruments was found and these findings are consistent with past research on problem gambling, where another way to confirm the validity is to determine the extent to which it correlates with other qualities or measures known to be directly related to problem gambling. In sum, despite the lack of a direct comparison with a classic gold-standard such as DSM-IV, the Italian version of CPGI exhibits good psychometric properties and can be used among the Italian general population to identify at-risk problem gamblers.