Engaging with indigital geographic information networks

Digital technologies like geographic information systems (GIS) pose new problems for indigenous people on a global scale. Some American Indian tribes see GIS as beneficial and a method of modernizing and gaining real or perceived technical legitimacy. Thus, institutions using the technology simultaneously shape and are shaped by GIS [E. Sheppard, GIS and society: Towards a research agenda, Cartography and Geographic Information Systems. 22 (1) (1995) 5-16]. Such impacts have prompted advocates of American Indian communities to raise concerns about the development of GIS in Indian Country [M. Palmer, Cut from the same cloth: The United States Bureau of Indian Affairs, geographic information systems, and cultural assimilation, in: L.E. Dyson, M. Hendriks, S. Grant (Eds.) Information technology and indigenous people, Idea Group Publishing, Hershey, PA., 2007; M. Nantel, So as to hold many sheep: towards a culturally appropriate GIS, Unpublished Masters Thesis, McGill University, 1999]. In this paper, I will discuss some advantages and disadvantages of engaging with GIS networks emanating from federal government agencies and North American Indian communities. However, in both cases there are concerns among American Indians about the security of proprietary knowledge and information held in digital repositories. Digital technologies like GIS must be considered in relation to the future of indigenous knowledge systems. Indigital is a neologism that describes the emerging relationship between indigenous knowledges and digital technologies.     

Reconciling conflict: The role of accounting in the American Indian Trust Fund debacle

In 1887, the United States Congress broke American Indian Tribal lands into allotments which it held and controlled “on behalf” of individual American Indians in trust funds. The following century has been marked by allegations of fraud, mismanagement and accounting failures prompting repeated calls for reform, none very successful. As a result, neither the federal government nor trust holders themselves are sure whether the account balances are $7 or $100 billion currently.In 1994, Congress passed yet another attempt to reconcile the American Indian Trusts. This time, legislation spelled out the responsibility of the Secretary of the Interior (the department in charge of the trust accounts) to provide a complete “historical” accounting including accurate reports of balances, and to ensure that future payments of principal and interest were accurate and timely. More than 10 years later, the Interior reported its progress in a 24-page brochure that defended the Interior's narrowed definition of “historical” and its decision to limit its reconciliation to accounts that were open on 1994 or later. In the brochure, the Interior argued that its limited definition of historical and any other shortcoming in the Interior's efforts were acceptable given the cost of a more complete accounting. Finally, the brochure argued that the Interior Department had fulfilled its role as trustee and, as such, is the good guy in the conflict over these accounts. It is the Interior's American Indian Trust holders who are unreasonable troublemakers.In this paper, we examine the Interior's brochure and locate it within the larger conflicted relations between American Indians and the federal government. We are interested in the Interior's narrow vision of historical accounting, and the role this narrowness might play in deepening or resolving centuries long conflicts. We argue that the brochure provides an example of how parties in dispute over economic resources may attempt to frame or control the accounting process itself as a way to control those conflicts and limit the possible meanings that could be accorded to accountability within a particular set of relations. This episode illustrates how the ability to frame accounting definitions, formulations, and boundaries becomes a powerful means of controlling the final allocation of both dollars and political privilege. We conclude by accentuating the limitations of accounting in restoring a sense of justice and “balance” to relationships that embody uneven access to power and long-standing conflicts over economic claims.     

外国农业发展的金融支持——经验及启示

近年来,农业支持问题成为一个热门话题。如何支持农业的发展,尤其在金融方面如何支持农业的发展,是一个值得思考的问题。本文通过对美国、日本、印度等国家金融支持农业发展的情况的介绍及其比较,得出了对我国金融支持农业发展的几点启示。     

Foreign capital raising by Indian firms: An examination of domestic stock price response

We examine the domestic stock price response to foreign capital issuance by Indian firms. Firms have extensively used foreign equity and convertible foreign debt sources since 1994. The role of foreign investment bankers, size of the issue, firm's growth opportunities, and other factors are examined in the cross-sectional analysis of domestic stock price response. We find that firms experience positive stock price response to both equity and debt issues abroad, with greater response to issuance of American Depositary Receipts (ADRs), and financing high corporate growth.     

The core competency framework: a new element in the continuing call for accounting education change in the United States

Professional accounting organizations and academicians in the United States have developed numerous frameworks and reports to address changes in the profession and to provide guidance for accounting educators in the implementation of curriculum change. In 1998, the American Institute of Certified Public Accountants (AICPA) released the Core Competency Framework for Entry into the Accounting Profession as an educational component of its CPA Vision Project. The online resource provides direct assistance to educators around the world in the implementation and assessment of the framework's recommendations. The purpose of this paper and the accompanying matrix, Comparison of US Accounting Education Frameworks with the Core Competencies, is to survey the history of contemporary American accounting education frameworks and compare earlier works with the most recent effort by the profession to recommend and institute accounting education change in the United States.     

COMMUNICATION SKILLS OF ACCOUNTANTS IN AUSTRALIA

This paper reports a study that adapted an American communications skills inventory to determine the extent to which new graduates in the accounting profession are perceived to have adequate communications skills. Senior practitioners' and educators' perceptions were surveyed to reach conclusions regarding the future directions of communications in accounting education in Australia.     

美国学前教师职前培训体系演进之路省思与启示

美国是世界上学前教育最发达的国家之一,非常重视学前教育师资的培训和质量的提高,高素质的幼教师资主要通过职前培训这个途径来实现。本研究对美国学前教师职前培训体系发展历程进行了梳理,分为学徒制时期、培训学校时期、师范学校时期、师范学院时期和综合大学的教育学院和文理学院的教育系时期。反思不同时期美国学前教师职前培训的经验与教训,结合我国国情,在培训目标、课程设置、质量保障机制、教育实践等几个方面对我国学前师资的职前培训体系进行展望。     

The use of microcomputers in accounting education

Developments in the microcomputer industry promise to revolutionize American business. Recent projections show 1983 retail sales to be almost 8 billion dollars.Four years ago Brigham Young University began using microcomputers to assist in accounting education. This article explains how the micro is used in a variety of undergraduate and graduate classes and for administrative purposes.The micro is a very powerful tool that has many future uses in accounting education. Examples include: accounting and data base packages and as an auditing or research tool.The use of the micro, however, is not without problems. For example: funding, training, student assistance, and quality teaching materials.Accounting educators must train their students in the use of the microcomputer since failure to do so would result in their missing one of the most significant trends in American business.     

中美教育文化之对比(英文)

本文主要论述了中美两国文化中不同教育阶段的各个方面的不同,从小学,初中,高中一直到大学整个教育体系中,两国文化的不同。如班级的人数,学生或者老师对学习的态度。目的让大家对中美两国的教育体制有个大概的认识。     

Accounting Education: The Impact of Globalization

This report investigates the impact of globalization on accounting education as set forth by members of a panel at the annual meeting of the American Accounting Association held in New York in August 2009. It addresses the work of the International Federation of Accountants (IFAC) and the International Accounting Education Standards Board (IAESB) in coordinating accounting education globally, research by the International Association for Accounting Education and Research (IAAER) in support of the IAESB, the work of the International Accounting Standards Committee Foundation (IASC Foundation) and its impact on accounting education, and the impact of globalization on accounting education in Japan.     

An examination of the impact of India's performance in one-day cricket internationals on the Indian stock market

This study examines the impact of the Indian cricket team's performance in one day international cricket matches on returns on the Indian stock market. The main conclusion of the study is that there exists an asymmetric relationship between the performance of the Indian cricket team and stock returns on the Indian stock market. While a win by the Indian cricket team has no statistically significant upward impact on stock market returns, a loss generates a significant downward movement in the stock market. When Sachin Tendulker, India's most popular cricketer, plays the size of the downward movement in returns is larger.     

Brand India—Where Next? A Panel Discussion

Three large‐company top executives, a prominent journalist, and a representative of India's Ministry of Tourism discuss the country's recent transformation into “the world's fastest‐growing, free‐market democracy.” Much of the discussion concerns the recent accomplishments of Indian companies and executives, both those working inside the country and the many who have risen to prominence outside it. But the recent rise of India is more than a matter of economic success. Brand India is also, in the words of one panelist, “a soft brand as well as a hard brand… It is not only about efficiency, but about democracy and reverence for learning and the past, about art and architecture, and Bollywood and yoga, all of which have a cultural and even a spiritual dimension.” As for India's material progress, journalist Vir Sanghvi traces the origins of India's recent economic growth back to 1991, the year the country launched its ambitious program of economic liberalization. In this view, the Indian success story is one that begins with the opening up of markets, a gradual (though uneven) privatization of industry, and increased foreign investment. These are the main contributors to India's recent burst of economic growth, which in turn has generated the tax revenues necessary to fund large‐scale spending on education and healthcare. But whether the rate of economic growth and social progress accomplished by this combination of private‐sector growth and public spending can be maintained will depend heavily on a political process that has often been hostile to the ideas of free markets, privatization, and foreign investment.     

Dialectical possibilities of thwarted responsibilities

The university’s responsibility in the new world dominated by global organizations is to articulate the contemporary socio-economic challenges brought about by the globalization of capital and capitalistic enterprises, enlighten society to the implications, and formulate and disseminate means for responding in an informed and just manner to the challenges. The paper argues that the colonization of the lifeworld of the university, especially schools and departments of accounting, has, and continues to, inhibit, indeed actively thwarts, the academy in carrying out its social responsibility. In a previous work (Dillard & Tinker, 1996), the authors argue that the international management system is directly implicated in dictating process and content within business schools by, among other things, influencing the accreditation standards of the American Assembly of Collegiate Schools of Business (AACSB).The current paper evaluates the developments subsequent to the total quality management (TQM) based accreditation standards implemented in the early 1990s. The focus is primarily on accounting education, accounting department/schools, and the accounting academic. A case is made for the position that the new Baldridge Award criteria for education performance excellence, the new AACSB accounting accreditation guidelines approved in 2000, the revolutionary changes in the constitution and by-laws of Beta Alpha Psi (the US professional accounting fraternity), and the current position of the American Accounting Association (AAA) as articulated in AAA monograph (Accounting Education Series, No. 16) by Albrecht and Sack are manifestations of the managerialist influence continuing to at best neutralize the academy’s responsibilities to any constituencies other than global capitalism primarily articulated in the demands of the Big 5 professional service (formally accounting) firms. The discussion evaluates the recommendations of each of the four regulative documents in terms of the underlying ideology and concludes with a discussion of the dialectic possibilities confronting accounting education.     

美国会计博士生培养方式及其启示

优秀的会计师资是世界各国院校稀缺的人力资源,而高质量的会计博士教育是达到这一目标的首要前提。本文详细阐述美国会计博士的招生、培养、去向,为我国会计博士的培养方式提供借鉴。本文提出,我国应实行独立的博士生与导师关系,大力提高会计教师职业的市场竞争力,以期实现高质量的博士生教育,并提高我国会计研究水平。     

Impact of exchange rate movements on exports: An analysis of Indian non-financial sector firms

We explore the real effective exchange rate (REER) effects on the share of exports of Indian non-financial sector firms for the period 2000–2010. Our empirical analysis reveals that, on average, there has been a strong and significant negative impact from currency appreciation and currency volatility on Indian firms' export shares. Labor costs are found to intensify the exchange rate effects on trade. Further, there is evidence that the Indian firms considered here respond asymmetrically to exchange rates. For instance, the REER change effect is more likely to be driven by a negative appreciation effect than a depreciation effect. Also, Indian firms that have smaller export shares tend to have a stronger response to both REER change and volatility. Compared with those exporting goods, firms that export services are more affected by exchange rate fluctuations. The findings, especially those on asymmetric responses, have important policy implications.     

中原经济区建设背景下的创新型复合人才培养

随着市场经济的飞速发展、经济全球化规模的不断扩大,传统的劳动密集型产业已经不能满足日益增长的国内和国际化竞争的需求.在日趋激烈的竞争环境中,发展创新型企业必然将成为经济发展的战略重点.因此,如何培养具有创新型复合型人才,成为高校教育改革的核心内容.纵观世界,美国创新型教育体系发展较早,在创新型人才培养实践方面也有着很多成功经验,有着很好的借鉴意义.     

高等院校金融学应用型研究生培养模式初探

在我国高等院校研究生教育已经从高等教育阶段转变到了大众教育,和现今金融体系对应用型、复合型金融人才需求的两大背景下,目前普遍实行的单一学术型、研究型金融研究生培养模式已不能适应时代的要求。文章通过对英美金融学研究培养模式先进经验的介绍,提出我国高等院校金融学应用型研究生培养模式的必要性及其的问题与不足;并对此提出相应改革和创新。     

Productivity Growth and Sustainability in Post-Green Revolution Agriculture: The Case of the Indian and Pakistan Punjabs

This article attempts to determine the long-term productivityand sustainability of irrigated agriculture in the Indian andPakistan Punjabs by measuring trends in total factor productivityfor production systems in both states since the advent of theGreen Revolution. These measurements over time and across systemshave resulted in three major findings. First, there were widespatial and temporal variations between the two Punjabs. Althoughoutput growth and crop yields were much higher in the IndianPunjab, productivity growth was higher by only a small margin.Moreover, the lowest growth in productivity took place duringthe initial Green Revolution period (as opposed to the laterintensification and post–Green Revolution periods) andin the wheat-rice system in both states. The time lag betweenadoption of Green Revolution technologies and realization ofproductivity gains is related to learning-induced efficiencygains, better utilization of capital investments over time,and problems with the standard methods of productivity measurementthat downwardly bias estimates, particularly during the GreenRevolution period. Second, input growth accounted for most ofthe output growth in both Punjabs during the period under study.Third, intensification, especially in the wheat-rice system,resulted in resource degradation in both Punjabs. Data fromPakistan show that resource degradation reduced overall productivitygrowth from technical change and from education and infrastructureinvestment by one-third. These findings imply the need for policiesthat promote agricultural productivity and sustainability throughpublic investments in education, roads, and research and extension;and that reduce resource degradation by decreasing or eliminatingsubsidies that encourage intensification of inputs.      

Challenges to teaching evolution: What's a head?

This article draws upon the history of challenges to the teaching of evolutionary science in the United States to determine what the future may hold for American evolution education. Scenarios considered include: anti-evolution activists will continue to attempt legal maneuvers to leverage creationism into public science classrooms, creationists will concede to secular instruction in public schools and focus their attentions on informal mis-education, and that the teaching of evolution will improve despite challenges. Also, noting that tactics employed by American creationists are being exported to other countries, international challenges to the teaching of evolution are discussed with special attention paid to potential futures regarding evolutionary science within Islamic cultures.     

Half a Century of Development Economics: A Review Based on the Handbook of Development Economics

The Handbook of Development Economics provides an unmatchedperspective on the past half century of research in the field.This article reviews some of the significant findings of theHandbook and identifies areas of development economics not coveredthere. It describes the evolution of the field, beginning withthe postwar Indian Congress consensus, which emphasized stateplanning. That paradigm was complemented in the 1970s by thedual economy paradigm and the work of the Latin American structuralists.As the costs of protectionism came to be recognized, many economiesadopted an outward orientation with respect to both trade andforeign investment. This outward orientation later formed partof a new consensus on macroeconomic management, sometimes referredto as the Washington consensus. This consensus— more accuratelydubbed the One World consensus— is now widely acceptedthroughout the world, as developing and industrial countriesalike have embraced its emphasis on fiscal discipline, tax reform,outward orientation, privatization of state enterprises, deregulation,and the safeguarding of property rights. Despite SO years ofresearch, large gaps in the understanding of development remain.Adopting Sen's framework of beings and doings and focusing oncollective action and the roles played by individuals may helpto fill some of these gaps.