It is generally accepted that because of conflicts of interest, the public accounting firms provide auditing services combined with consulting services to their clients may be one of the main causes of financial repor...It is generally accepted that because of conflicts of interest, the public accounting firms provide auditing services combined with consulting services to their clients may be one of the main causes of financial reporting fraud. Separating the consulting services from the auditing services becomes a general trend at present. It is indispensable to determine the boundary of auditing and consulting, and simultaneously regulating the internal control within their respective fields. On the premise of transparency of financial information, the auditing service has been separated in some countries, in order to improve the credibility of accounting information. Relevant measures include measures conducted by the management officials to ensure the quality of financial report, enhancement of the responsibilities of the auditors, and the standard formulated by the government to evaluate the auditing process and auditing opinion. Statement on conceptual framework related to assurance engagement, proposed by the Japanese government （below called ＂statement proposed by the Japanese government for short）, which verifies the credibility of financial information, is an example of the above-mentioned trend. Compared with Japan, China has different regulations and laws in relation to the assurance engagement.展开更多
This paper introduces the Value Engineering method to calculate the value coefficient of Chinese learning efficiency for 377 international students by dimension.Results suggest that attention should be paid to male,Eu...This paper introduces the Value Engineering method to calculate the value coefficient of Chinese learning efficiency for 377 international students by dimension.Results suggest that attention should be paid to male,European and American,rural,introverted,and“work or education needs”international students;Give full play to the driving role of the reference-type,explore the space for improving the learning efficiency of the improvement-type and attention-type,and pay attention to the problems of problem-type international students.展开更多
This paper presents a comprehensive examination of the application of cross-cultural education strategies within international schools and their critical role in fostering students’global awareness.As international s...This paper presents a comprehensive examination of the application of cross-cultural education strategies within international schools and their critical role in fostering students’global awareness.As international schools serve as a melting pot of diverse cultures,the research delves into the importance of cross-cultural education in preparing students to become global citizens.The study outlines the theoretical underpinnings of cross-cultural education,emphasizing the need for an inclusive curriculum that addresses cultural sensitivity and promotes international perspectives.Successful case studies,such as interdisciplinary projects and Model United Nations activities,are analyzed to understand their impact on students’engagement and cross-cultural competencies.Challenges faced by schools,including resource limitations and cultural sensitivity,are discussed alongside potential solutions like enhanced teacher training and the use of technology.The paper also explores the assessment of students’global awareness and the future development of cross-cultural education,considering the influence of educational policies and technological advancements.The research concludes with policy implications and practical guidance for educators,advocating for a personalized approach to cross-cultural education that aligns with the needs of the globalized era.展开更多
This paper investigates the related factors of Chinese learning engagement and performance of 377 students from three universities in Guangzhou of China,employs the value engineering method,and calculates the value co...This paper investigates the related factors of Chinese learning engagement and performance of 377 students from three universities in Guangzhou of China,employs the value engineering method,and calculates the value coefficient of learning efficiency.From the value coefficient of Chinese language learning,it proves that over 60%of international students studying in China have a higher efficiency in learning Chinese.展开更多
文摘It is generally accepted that because of conflicts of interest, the public accounting firms provide auditing services combined with consulting services to their clients may be one of the main causes of financial reporting fraud. Separating the consulting services from the auditing services becomes a general trend at present. It is indispensable to determine the boundary of auditing and consulting, and simultaneously regulating the internal control within their respective fields. On the premise of transparency of financial information, the auditing service has been separated in some countries, in order to improve the credibility of accounting information. Relevant measures include measures conducted by the management officials to ensure the quality of financial report, enhancement of the responsibilities of the auditors, and the standard formulated by the government to evaluate the auditing process and auditing opinion. Statement on conceptual framework related to assurance engagement, proposed by the Japanese government （below called ＂statement proposed by the Japanese government for short）, which verifies the credibility of financial information, is an example of the above-mentioned trend. Compared with Japan, China has different regulations and laws in relation to the assurance engagement.
基金funded by Project:2024 Youth Project of Philosophy and Social Sciences Planning in Guangdong Province“Research on the Relationship between Mandarin and Economic Development in Cantonese Speaking Areas(GD24YZY03)”.
文摘This paper introduces the Value Engineering method to calculate the value coefficient of Chinese learning efficiency for 377 international students by dimension.Results suggest that attention should be paid to male,European and American,rural,introverted,and“work or education needs”international students;Give full play to the driving role of the reference-type,explore the space for improving the learning efficiency of the improvement-type and attention-type,and pay attention to the problems of problem-type international students.
文摘This paper presents a comprehensive examination of the application of cross-cultural education strategies within international schools and their critical role in fostering students’global awareness.As international schools serve as a melting pot of diverse cultures,the research delves into the importance of cross-cultural education in preparing students to become global citizens.The study outlines the theoretical underpinnings of cross-cultural education,emphasizing the need for an inclusive curriculum that addresses cultural sensitivity and promotes international perspectives.Successful case studies,such as interdisciplinary projects and Model United Nations activities,are analyzed to understand their impact on students’engagement and cross-cultural competencies.Challenges faced by schools,including resource limitations and cultural sensitivity,are discussed alongside potential solutions like enhanced teacher training and the use of technology.The paper also explores the assessment of students’global awareness and the future development of cross-cultural education,considering the influence of educational policies and technological advancements.The research concludes with policy implications and practical guidance for educators,advocating for a personalized approach to cross-cultural education that aligns with the needs of the globalized era.
基金this paper is funded by Project:2024 Youth Project of Philosophy and Social Sciences Planning in Guangdong Province“Research on the Relationship between Mandarin and Economic Development in Cantonese Speaking Areas (GD24YZY03)”.
文摘This paper investigates the related factors of Chinese learning engagement and performance of 377 students from three universities in Guangzhou of China,employs the value engineering method,and calculates the value coefficient of learning efficiency.From the value coefficient of Chinese language learning,it proves that over 60%of international students studying in China have a higher efficiency in learning Chinese.
