IFRS within the Multi‐GAAP Canadian Reality: A Teaching and Learning Imperative for Intermediate Financial Accounting

Intermediate accounting instructors need to be engaged in the specific complexities and challenges of the new international financial reporting standards (IFRS) reality within the Canadian multi‐GAAP environment. Intermediate accounting courses are directly affected because they represent substantive coverage of the corporate reporting environment. In this article I make the case that these courses should primarily reflect IFRS standards in order to entrench IFRS competencies in students who wish to pursue a professional designation, to prepare students for the global environment, and to concentrate IFRS expertise issues in a robust instructor group. The competency maps of each of the three Canadian professional accounting bodies clearly reflect IFRS. Students can analyze the implications of major areas of policy differences between IFRS and private enterprise GAAP (PEGAAP) through specific targeted course coverage, but also through active learning elements, particularly research elements. This commentary reflects some of the active debate occurring regarding postsecondary curriculum as Canada adapts to IFRS and PEGAAP, and encourages action.     

以活动为生存根本,推动农村文化中心建设

文章结合本地农村文化建设实际,对如何从抓文化活动入手,推进农村文化中心建设进行了探讨。     

研发支出在会计核算与国民经济核算中的比较研究

在知识经济时代,对研发支出的核算处理同时成为了会计核算和国民经济核算关注的重点。本文对国民经济核算与企业会计核算中有关研发支出的核算处理进行了对比,发现其对研发的定义和对研发支出的核算处理方法都有区别。     

基于本质的物流网体构建设计三元论——高级物流网体的三元设计:阴流子、阳流子、TMS网系

传统物流是指物质资源和服务信息从生产场所到消费场所的流动.本质上,在需求与供应之间的联系枢纽:产—消通道乃至超级英特网上运动着的阴流子和阳流子正是物流的量子经济概念.在未来TMS网系上,纳米制造术将大尺度物体(产品)转化为量子,在网上传送并按需配置资源,同时又根据衣食住行用等的需要,将量子还原成可以使用的消费品.也就是说,从TMS网系发射端输入产品设计模型软件包,在其接收端下载设计模型软件,便可就地取材还原产品；或同时输入产品设计模型软件包与产品纳米形式,使消费者在接收端直接下载原产品.     

《沈阳工程学院学报》（自然版）发展现状分析

从影响因子、总被引频次、作者层次、发稿情况四个方面，对《沈阳工程学院学报》（自然版）与辽宁省内其他同类几家学报进行了比较，发现目前学报存在缺乏高质量稿源、高水平作者等问题。为此，提出提升学报质量的措施：加强特色栏目建设，吸引高水平稿件；开拓作者资源，建立稳定的作者队伍；扩大稿源，加强稿件规划；提高编辑素质，加强编辑队伍建设；坚持严格的审稿程序和审稿机制，提高编校质量。     

A Natural Resource Scarcity Typology: Theoretical Foundations and Strategic Implications for Supply Chain Management

World population growth and increased consumption stemming from economic leveling are leading to scarcity of a number of natural resources on a global scale. Scarcity of critical natural resources such as oil, water, food, and precious metals has the potential to greatly impact commercial activity as the twenty‐first century progresses. The challenge of continuing to provide needed goods and services in the face of these constraints falls to supply chain managers, who are ultimately responsible for delivering utility to customers. Unfortunately, there has been almost no research focused on supply chain strategies aimed at mitigating natural resource scarcity’s (NRS) potential effects. The current research positions NRS as a supply chain risk and proposes an NRS typology based on key resource attributes. Supply chain mitigation strategies to counter each resource status are offered, with an overall objective of improving supply chain performance. The study recommends future research aimed at further developing theory and methods for countering NRS based on resource, systems and behavioral theories. In addition, this study has critical implications for practitioners faced with the growing threat of NRS in their supply chains.     

Safety at play: let's all help to prevent drowning

The association between place of residence, population density, relief and type of event (collision or non-collision of the vehicle) has not been evaluated in developing countries. The main objective of this study is to determine the differential factors associated with the occurrence of deaths of collision and non-collision automobile users in Patagonia, Argentina. A multiple logistic regression analysis was performed using as the dependent variable death by car accident (collision or non-collision of the vehicle) and sex, age, place of residence of the victim, relief and population density as the independent variables. Collision fatalities were related to areas of high population density, while non-collision fatalities were related to areas of low population density, mountainous landscape and place of residence of the victims outside the Patagonian region. The results obtained in this study indicate the need to develop differential primary prevention policies by place of residence of car occupants, focusing on Patagonia non-resident drivers and by emphasising non-collision accidents.     

后危机时期金融中心的风险特征与管理策略

由于金融中心的集聚和辐射功能,所以它对支撑经济的发展起着重要的积极作用。然而后危机时期整个经济的发展受到众多不确定性因素的影响,金融中心在发挥正向功能的同时,其风险也在积聚。因此,根据金融中心的风险特征,切实加强金融中心的风险管理,是后危机时期加强金融中心建设的重要内容之一。     

‘Parasitic invasions’ or sources of good governance: Constraining foreign competition in Hong Kong banking, 1965–81

This paper investigates the operation and impact of the moratorium on new banking licences imposed in Hong Kong in 1965 and the claims that foreign banks destabilised the banking system and drained resources from the colony. First it examines foreign banks' attempts to circumvent the moratorium through claims of special circumstances and buying interests in local banks, and secondly it examines the efforts of incumbents to extend barriers to non-bank financial institutions and to branches of foreign banks. The general conclusions are that while the moratorium was aimed at increasing the stability of the banking system, it had the effect of decreasing the regulatory breadth of the government, and reducing incentives for mergers and acquisitions that might have improved governance.     

适度人口的三维动态建构

对适度人口作了全方位的阐明，分别包括三级内容（人口数量、人口质量和人口结构）、三个方向（人口与经济、人口与生态和人口与社会）和三个阶段（生存型、发展型和享受型人口），确定适度人口的方法，应是动态、优化和和逆向的综合过程。