轻宣润燥祛秋邪

<正>“夜凉枕簟滑,秋燥衣巾轻”。秋季天干物燥,邪气入侵人体肺部,容易诱发头痛发热、干咳口渴等症状,亦称“秋燥”病。"In autumn the weather is cool at night and the body is vulnerable to autumn-dryness."The weather is dry in autumn and the lung is vulnerable to autumn pathogenesis so it is easy to cause headache and fever, dry cough and thirst. The symptoms are called"autumn-dryness diseases".     

The Sustainable Development＇s Added Value to Humanity： An Improvement or Degradation Compared to the Past？

Sustainable development is the latest concept in a long series of conceptual innovations aimed to bring a space of dream to our harsh reality due to economic growth. This inflation of adjectives added to the development, like sustainable, viable, etc., is an attempt to blur our eyes about its negative effects; it is like a magic conjuration. When we look at all its implications, we are so far. There are reasons to be pessimistic： The paths that this concept will lead us to are not clear. In the sustainable development concept, we find only a new packing to our harsh reality： a matter of marketing. Sustainable development was presented as a ＂solution＂ to our innumerable recent problems; on the contrary, it may be a problem to solve. Shouldn＇t this concept be seriously questioned and maybe condemned？ Assuming no drastic measure taken to control earth problems, by the year 2032, 70% of the planet will be destroyed. Sustainable development is a rhetorical ploy which seeks to reconcile what is irreconcilable： the environment and the development. A policy which is not carefully enough thought will carry along various perverse and adverse effects for the ecology as much as for the economy.     

An Analysis on William Carlos Williams's Works

William Carlos Williams is viewed as one of the greatest poets in modern American poetry.Williams lived long in the shadow of T.S.Eliot,but after the Second World War Williams was elevated in the public mind to role of a great poet.This paper tries to analyze some characteristics of Williams’s poems through having an analysis of two of his poems.From the analysis of the language,the form and the expressions of color,the features of Williams’s are revealed.However,the quantity of the analyzed poems is limited,so it cannot show all features of his poems.     

How to Prepare the Accounting Entry on the Basis of Capital Movement

It is well known that economic transactions must be prepared the accounting entries before they are registered in account books. Therefore, it＇s the most important procedure in the whole accounting work to prepare the accounting entries correctly. This paper puts forward how to prepare the accounting entry on the basis of capital movement because the traditional method is so complex, abstract and incomprehensible to be mastered by beginners. The research shows that the new method proposed in the paper is very direct, pictorial, and concrete. It is very easy to be mastered by a beginner of accounting.     

On how to solve the problems in implementing the new Chinese accounting standards

With the execution of the new accounting standards, the standard of Chinese economic reflection has been internationalized. All the countries of economic integration in the world demand common accounting information so as to promote the multilateral effect. The new accounting standards in our country are carded out in complicated internal and external economic and political circumstances, which makes listed companies have to take a lot into consideration when they use them. This thesis mainly deals with the international and domestic accounting environment at present and how to treat the problems of the application of the new accounting standards that have appeared in the past one year. At the end of the paper, some suggestions and solutions to the problems are proposed for reference only.     

Economic well-being and morbidity of the elderly in Malaysia

Studies about the elderly are mostly focused on morbidity and psychological conditions of the elderly. Effects of social relations have been noted to be important for the well-being of an elderly person. Later studies have begun to look at socioeconomic status of the elderly to see its relation to the level of morbidity. This paper is based on a nationwide survey. A total of 10 percent of elderly total population was interviewed to obtain socioeconomic and lifestyle information. A self reporting method was used as it was easiest to obtain the answers from the elderly. A total of 1410 elderly respondents aged 60 and above were interviewed from the regions of northern, eastern, middle and southern Peninsular Malaysia and also from Sabah and Sarawak. The data was analyzed using the SPSS 16. Quantitative analysis based on mean, standard deviation and multiple regressions was done. Findings show that higher morbidity rate lowers ones economic well-being. Females report higher morbidity then males, while those who are married and residing in rural area also reoort lower morbidity.     

Death of a Salesman and the Disillusionment of American Dream

The play is centered on one man trying to reach the American dream and taking his family along for the ride.The Loman’s lives from beginning to end are a troubling story based on trying to become successful,or at least happy.Throughout their lives they encounter many problems and the result is a tragic death caused by stupidity and the need to success.This play takes issue with those in America who place too much stress upon material gain,at the expense of other,more admirable human values.In this play,there is also a more general criticism of American values.In addition,this undue concern over material success breaks down the bonds between men that form the basis for a smooth-functioning society.The play addresses the painful conflicts within one family,but it also tackles larger issues regarding American national values,also examines the cost of blind faith in American Dream.The process of the character’s defeat was actually the course disillusionment of their American Dreams,aiming to reveal the American people’s dilemma of existence and the root causes of the tragedy.     

Corporate Governance,Enterprise Risk Management,and Inter-temporal Risk Transfer

This work is an initial attempt to describe the interconnections among corporate governance,enterprise risk management,and the phenomena of inter-firm risk transfer that occurs in combination with firms’income smoothing.Corporate governance is conceived as a set of rules according to which a firm is managed and governed by its top managers.Extant literature on corporate governance has pointed out the benefits of the adoption,at a firm level,of a comprehensive enterprise risk management process.We note that,although such an adoption favors the smoothing of a firm’s income,in smoothing the income a firm,it also gives rise to an inter-temporal transfer of risk from the firm itself to its stakeholders,specifically to suppliers and employees.Such transfer of risk depends on the strength of a firm contractual power and on the structural relationships established by a firm with its stakeholders.We therefore argue that larger-sized organizations affiliated with a business group are likely to smooth income to a greater extent than smaller-sized organizations unaffiliated with a business group.The paper also offers some discussions of the findings and points out some important issues to be addressed in future studies.     

On FASB Standard Setting:The Role of Funding Structure and Voting Rule

This study develops and tests hypotheses about organizational characteristics of the Financial Accounting Standards Board(FASB)and captures the effects of some recent changes on the operations of the Board in standard setting.I establish a methodology to quantify the complex work of the FASB through factor analysis and condense various proxies into three meaningful performance metrics:thoroughness,timeliness,and consensus.These performance measures are used as dependent variables in a regression analysis to capture how the work of the FASB varies with respect to funding and voting changes.I find evidence that a change in FASB funding from private donations to mandatory accounting support fees is associated with an improvement in Board consensus but no significant change in thoroughness or timeliness.I also find the change in voting rules from supermajority to simple majority is associated with improvements in timeliness but a decline in thoroughness and consensus.Overall,the results suggest that the work of the FASB is multidimensional and that the improvement of one area may come at the cost of another.     

Financial Decision-Making： The Roles of Intuition,Heuristics, and Impulses

This paper will add to an evolving new paradigm for financial decision-making by exploring the important roles that intuition, heuristics, and impulses play as a bridge between how the conscious and unconscious can work together more effectively in making better decisions. Historically, the roles of financial/accounting theory and cognitive psychology have been extensively studied and documented in attempting to explain individual financial decision-making. More recently, neuroscience has made substantial contributions to learning how prospective financial decisions and outcomes affect brain activity and observed decision-making behavior. The evidence from neuroscience indicates that up to 90% of our decisions are initiated at the unconscious level, which is only beginning to be investigated in a systematic manner. Integrating these findings from multiple disciplines, including recent contributions from neuroscience, has many implications, not only with respect to personal and corporate financial decisions and how markets work, but also as an essential component in the tool box of the general decision maker.     

On determinants of audit fee： New evidence from China

Summarizing many audit service pricing models, we use the method ‘stepwise’ of OLS to establish our audit service pricing. And then, we get a result that the four factors determine audit fees and total assets at year-end and sales of the current year are complementary each other in measuring the auditee size better than respectively.     

ety Engineering,China Jiliang University,H

pplication of step brasses,so it is necessary to apply MSA(measuring system analysis) to step brass thickness measurement machines.The analyzing plan of the step brass thickness measurement system was introduced first.The bias,stability and linearity of the measuring system was introduced too.The steps,caculation and results of the repeatability and reproducibility analysis of the measuring system were detected and di     

Harmonization in auditing profession

The globalization process is affecting a lot the economical environment and in many spheres has characterized the last decade of the twentieth century; accounting and auditing as information tools of the real economy are no exception. This paper introduces the analysis of the ongoing process of harmonization of the qualification to audit at a global level. The aim of the paper is to throw light on the processes of harmonizing auditing and accounting on a global basis, an issue that is of considerable debate at the current time both in the accountancy profession and in academia. The paper is structured is several chapters. In the first chapter entitled ＂Process of globalization and accounting evolution＂ the authors are presenting the steps in the main harmonization process and its major players during the last decades. The engine of internationalization seems to be the Anglo-Saxon accounting systems where the globalization issue was always very important. In the second chapter ＂Literature review＂ the authors are presenting some articles linked with the subject of our paper. In the third chapter ＂Harmonization of the qualification to audit＂ the authors are presenting need of ＂global qualification＂ in accounting and audit profession. In the fourth chapter ＂The field of global accountancy education＂, the authors are presenting the history of the adopting by the international organizations sustainable global education curricula in the field of accounting and audition profession. There the authors are underlying the role of Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting International, which is considered to develop a ＂model curriculum＂ for a global accountancy qualification. Also is presented the IFAC＇s Education Committee＇s results and also the ACCA program in educational field. The chapter ＂Forces which are ruling the regulation process＂ is presented the IASC/IASB and the European directives in harmonization process. On the chapter ＂Global accountancy education＂ the authors are presenting the threats of using the need of ＂international qualification in audit＂ by developed countries as a tool of exploitation, using it as ＂cultural capital＂ for sale to developing countries （See the ACCA mechanism）. Also the authors are presenting the IFAC role on building up international accounting curricula, which can be implemented through its members all over the world. The conclusions are trying to emphasize the steps which the accounting education needs to be followed in Romania due to the international evolutions.     

Adding Value to Applied Policy Models： The Case of the WTO and OECD Support Classification Systems

Both the OECD and the WTO have accumulated systematic data on the magnitude of support going to farmers as a result of farm policies. The datasets are collected for different purposes, but both give a detailed picture of the evolution of these policies. This paper extends recent work on the compatibility or otherwise of the two attempts at policy monitoring by considering the categorization of individual policy instruments in Norway, Switzerland, the US, and the EU. The results show how the OECD dataset, particularly with respect to the link between direct payments and production requirements, complements that of the WTO. Many payments classified in the WTO Green Box require production, raising the possibility that they may distort production and trade. Though the issue of correct notifications to the WTO is the province of lawyers, the implications for modeling and policy analysis are of interest to economists, and the broader question of improving the consistency of the two datasets is of importance in the quest for transparency in the interpretation of changes in farm policies.     

Women,Business, and Finance in 19th Century Milan

This paper contributes to the growing body of literature on the relations between women and the economy market by adding a backward and Mediterranean country on the chart of female engagement in the world of business.With regard to Anglophone settings,scholars found women managing small and medium business,entering trade,purchasing shares and“consols”,supporting firms,lending money,and investing capitals for profit.As for Italy,women’s involvement in economic activities is almost completely unknown because of the paucity of studies on the theme.The way the country industrialized played a role in that,as it drove scholars’attention mainly if not exclusively to corporate and large enterprises,where men were obviously ad lead.As privileged sources of business and economic historians,such as trade directories,narrative tales,family,and company papers often undervalue if not hiding the female participation in the“public”sphere of the economy,this work draws on fiscal sources,tax rolls,and estate returns in particular.Notwithstanding robust limitations of such documents due to the high rate of evasion and elusion in Italy,their examination unveils the relevance of women’s role not only in family business,but also in“petty”trade and informal finance,all activities that were crucial to the catching up process of a“late joiner”like Italy.     

Development of China＇s Accounting Standards： Its Establishment and Development Trend

1. The Needs for Accounting Standards Development In 1980s, it was the searching stage for accounting standards. It was recognized that accounting standards cannot be isolated from business environment. China＇s accounting standards are basically constituted by the elements of recognition, measurement and presentation of accounting information as required by Ministry of Finance. Before 1978, accounting system reform was only carried out between complexity and briefness, so reporting formats and accounting framework were retained. Thereafter, the 3^rd plenary session of the 14th Communist Party of China National Congress concluded the economic reform in socialist market economy. Central government put forward a state policy on openness and mainland economic enlivenment. One of the major priorities was to attract foreign capitals and allowed the formation of China-foreign joint ventures. At that moment, China＇s accounting system was based on a single ownership methodology, which was a state-monopolized revenue and expenditure. As foreign transactions were not properly recorded in the financial statements, the information integrity was doubtful in reflecting the true figures of inputs and outputs. In addition, foreign investors could not even understand the reporting systems. It led to confusion that Ministry of Finance＇s approval on the shareholding transaction was unfair. As usual in western accounting standards, foreign shareholding should be regarded as equity and exhibited in balance sheet, which should be audited by independent professional accountants. As a result, the Chinese accounting system was alleged as opaque and required to reform in accordance with international accounting conventions. Otherwise, the foreign shareholding was unable to be translated into the investors＇ home countries.     

The Theoretical Perspectives and Managerial Implications of the Balanced Scorecard （BSC） in the Italian Public Utilities

The present work aims to conduct a critical analysis of control systems and tools of performance assessment in local public services companies, with a particular reference to the public transport sector. The interest in this issue arises for various reasons, from the growing economic significance of the sector at a national level, measurable in terms of production value and the number of operators involved, to the spread of outsourcing policies, liberalization and privatization, and the use of the standard cost to establish the level of funding. In the field of public utilities, until a few years ago, the concept of control was intended only in a ＂bureaucratic＂ sense as the capacity to fulfill the formal obligations linked to the strong regulatory context, ignoring aspects that have become fundamental today, such as economy, efficiency, and effectiveness of management. The approach used is deductive and the study ends with the presentation of the possible implications of the use of standard cost and the presentation of an application hypothesis of a balanced scorecard （BSC） for local public transport （LPT）.     

Effects of Mandatory Audit Firm Rotation Upon Quality of Audit： The Perception of Audit Firms Evidence From Bahrain

The objectives of this study are： （1） to explore current audit appointment practices by audit firms in Bahrain; （2） to look into the opinions of audit firms in Bahrain on potential effects provided by implementing mandatory audit firm rotation （audit quality）; and （3） to investigate audit firms＇ views in implementing mandatory audit firm rotation in Bahrain. To achieve these objectives, a questionnaire was developed and distributed to respondents that consist of all auditors working in audit firms in Bahrain. The findings indicated that there is a significant relationship between mandatory audit firm rotation and quality of audit. The study also indicated that longer partner tenure makes the auditor＇s performance lack the quality in the auditing process. The average mean for all questions of the hypothesis together is 2.73 with average standard deviation of 0.94 which is less than half of the mean. This means that there is no dispersion among respondents about the questions of the hypothesis. Also, the analysis shows that the t-value is 29.922, which is greater than the table critical value of t （1.66）, and the p-value obtained is 0.000 which is less than the value of significance at p 〈 0.05. These results confirm statistically that there is a significant relationship, so the null hypothesis is rejected and the alternative hypothesis is accepted.