Reviews

This study investigated the interaction between proficiency in both mathematics and English on students' performance in the first-year level financial accounting course, The data were gathered on the results of first-year accounting major students at the recently established Hong Kong University of Science and Technology and analysed using regression analysis. The findings showed that a higher degree of proficiency in mathematics was associated with a higher level of performance in the financial accounting course for students who were more competent in English.     

财务会计课程教学方法研究

财务会计这门课程随着我国经济发展形势的变化也在不断地发生变化,多变性决定了教好这门课程有一定的难度。本文结合作者多年的教学体会,对财务会计课程的教学目标进行了研究,分析了目前财务会计教学中存在的问题,介绍了两种教学方法:纠错法和问题导向法。     

企业代扣代缴个人所得税的核算及会计处理

个人所得税实行源泉控制，由支付人履行代扣代缴的义务。个人所得税的计税依据为含税收入，不能以纳税人实际取得的收入作为应纳税所得额。应纳税所得额为纳税人取得的含税收入减去法定扣除额后的余额。文章就代扣代缴所得税的核算与会计处理作了实例说明。     

The association between continuing professional education and financial performance of public accounting firms

This study investigates the relationship between continuing professional education (CPE), a mechanism of professional training, and financial performance of public accounting firms. Both training subject (partner and assistant) and training location (internal and external) are included. Public accounting firms are categorized as big, medium, and small-sized ones. Empirical data are obtained from the 1992–1995 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, ROC. Univariate test and multiple-regression model are employed to examine the financial performance effects of CPE. Main results indicate that both professional training of assistants and external professional training are positively related to financial performance in big-sized firms. Next, we document a significantly positive association between internal training of assistants and financial performance in either big-, medium-, or small-sized firms. Finally, both external professional training of partners in big-sized firms and external professional training of assistants in small-sized firms are positively related to financial performance. Few prior studies investigate professional training of public accounting firms by a regression model due to availability of empirical data. Accordingly, evidences obtained in this study provide useful information to partners for decision-making in public accounting firms under the considerably competitive audit market.     

Term frequency – function of document frequency: a new term weighting scheme for enterprise information retrieval

In today's business environment, enterprises are increasingly under pressure to process the vast amount of data produced everyday within enterprises. One method is to focus on the business intelligence (BI) applications and increasing the commercial added-value through such business analytics activities. Term weighting scheme, which has been used to convert the documents as vectors in the term space, is a vital task in enterprise Information Retrieval (IR), text categorisation, text analytics, etc. When determining term weight in a document, the traditional TF-IDF scheme sets weight value for the term considering only its occurrence frequency within the document and in the entire set of documents, which leads to some meaningful terms that cannot get the appropriate weight. In this article, we propose a new term weighting scheme called Term Frequency – Function of Document Frequency (TF-FDF) to address this issue. Instead of using monotonically decreasing function such as Inverse Document Frequency, FDF presents a convex function that dynamically adjusts weights according to the significance of the words in a document set. This function can be manually tuned based on the distribution of the most meaningful words which semantically represent the document set. Our experiments show that the TF-FDF can achieve higher value of Normalised Discounted Cumulative Gain in IR than that of TF-IDF and its variants, and improving the accuracy of relevance ranking of the IR results.     

A Monopoly Classroom Experiment

The author uses a simple classroom experiment to develop the economic model of monopoly. As a pedagogical tool, the experiment introduces students to the nature of the monopoly problem and motivates them to think of the associated efficiency issues as a divergence between private benefits and social contributions. As a test of economic principles, the experiment highlights the role of information and fairness ideals in determining economic outcomes.     

基于工作过程系统化的企业财务会计课程设计

为了加强会计专业学生的实践技能,改革人才培养模式,满足职业教育教学的需要,本研究针对当前高职高专会计专业学生的特点,以会计专业主干课程企业财务会计为主体,以会计过程的工作任务为导向,实施教、学、做一体化的实践课程体系,重点突出能力培养。通过工作任务驱动法,提升学生的综合能力,进一步深化教学改革。     

基于政府信息公开视角的档案信息化建设研究

近年来,随着计算机网络的不断发展,档案管理工作也必须实现信息化,从而才能跟上时代前进的步伐,不断提高档案工作的效率。文章基于政府信息公开视角,通过对于我国当前档案信息化存在的问题研究,为我国今后档案信息化工作的进一步发展和完善提供相关的对策建议。     

会计实训课程的流程再造

为了培养学生的创新精神和实践能力，增强学生的就业竞争力，践行科学发展观，本文对会计专业学生的实训流程进行探讨，提出“会计学原理情景实训、财务会计实务实训、会计软件实训、岗位实习”的四步骤法，提高学生的实践能力，实现其就业的软着陆。