The current audit expectation gap growing trend has been a threat to the development of the audit profession, in-depth study of the audit expectation gap causes, and its effective control is imminent. This article from the three aspects, analyzes the audit expectation gap causes, and some suggestions...

This study aims to explore the student engagement and learning development in higher education based on social economic status. The data were collected by using the student engagement questionnaire in Taiwan. There are 2,651 valid cases were analyzed in this study. Both t-test and one-way ANOVA were...

Being the future and the hope of the nation, college students has always been valuable talents, and also because of this, the ideological and political education of the college students has become a challenge and significant task of the contemporary era. Try our best to find the problems exists in the...

Psychological stability of an athlete is an important factor of achievement high results in sports. To solve this problem the mental training has been used. Its weakness consists of limitation of the regulation process by mechanisms of physiological level only. The perspectives for the development of...

Different from the two kinds of audit requirements proposed by agency theory, the practical audit mode needs to guarantee the audit independence. But the stakeholders of the audit business make current protection measures for the independence of the audit from their own view. From the systems perspective,...

Fair value measurement model is a difficult point of the academic research topic at home and abroad. The current research in China is still in the exploratory stage, so the audit under the fair value measurement model will have a lot of uncertainty. This paper is on the basis of interpretation of the...

Through analysis of the challenges in current universities’ ideological and political work——the international ideological discourse power is in disadvantageous position; the informational society is in formation and the top-level design is still missing in universities’ ideological and political work,...

Based on the actual situation of the ideological and political work in enterprises, this paper studies the common problems in analyzing the staff’s ideological situation, and specifically puts forward the solution from the six aspects, including the early goal setting, topics selection, investigation...

Colleges and universities are important platforms to promote Mandarin. However, due to many constraints, Mandarin teaching hasn’t yielded a good result. And some of its problems have been identified by the author through research. Therefore, it’s imperative to explore new approaches of teaching reform...

By analyzing 2 pro-poor tourism projects from South Africa ,the main aim of this paper is to obtain similarities and draw experiences to identify key issues which can be adopted in practices for others. Although the type of pro-poor tourism project is impossible to be restricted to a single model, key...

College teachers have making a key impact on students. In the process of evaluating college teachers’ teaching quality, we have designed a questionnaire survey to evaluate unquantifiable indexes. By the analysis of those indexes, we can provide reference for the evaluation of college teachers’ teaching...

This paper have choose the university graduate student as the main body of the 53 samples of the teaching quality and moral quality evaluation index selection, and every questionnaire is valid . The process and result have proved that graduate students paid much concern about our research, and expressed...

Used to reflect the concept of computer-based teaching, the teaching body to explore a conversion, that is possible to provide students with active development of space, students have continued the development of student ability, problem-solving teaching practical skills.

Punctuation, as an essential component in language, should be attached great attention in Chinese teaching. However, due to the utilitarianism in Chinese teaching, the lack of punctuation knowledge, the deviation of teaching content position, etc, resulting in the absence of punctuation during the Chinese...

First it analyses whether the Mundell- Fleming model is adapted to China and considers that the slope of balance line of international payment of China should be negative. Then it analyses and compares the advantage and disadvantage between the fixed exchange rate system and the floating one by using...

In this paper, the brand ecosystems at three levels and their brand synergies from the perspective of globalization was studied. Also, this paper roughly introduces the planning of brand strategy ecosystem and conducts an illuminative thought on the construction of brand strategy ecosystem.

The paper systematically analyzes potential factors influencing learning interest of university students. The sample is recruited from a survey on learning interest on students of the Grade 2013 of Institute of Tourism, Convention and Exhibition Economics and Management at Inner Mongolia University of...

As there are many differences between Chinese culture and the Western cultures, such as history, religion, tradition, philosophy and geography, there are significant factors in the aspects of language and words. As for this, people start to learn about the languages of each other and understand the meanings...

Based on domestic and overseas nurses core difference in scale for each dimension can be compared through their national conditions and cultural factors to identify suitable, can be indicators of nursing core competencies for the future development and use for reference.

Massive Open Online Course (MOOC) has a huge impact on the traditional mode of education. This paper analyzes the teaching characteristics of MOOC, combines with the current situation, discusses the inspiration of MOOC to the cultural industry management teaching reform, and puts forward ideas and suggestions...

Entrepreneurship is the intrinsic quality of the entrepreneurs and the important requirement for college students to develop entrepreneurship education. To understand and grasp the entrepreneurship has important theoretical and practical significance on cultivating the entrepreneurial spirit and entrepreneurial...

Kafka is one of the most outstanding writers in the 20th century modern literary world. Castle was not only Kafka's life experience and the summary of his philosophy thought, but also the mature symbol of Kafka's works. In order to help readers understand the work better, the three main types of female...

Environmental issues have become a hot topic of social concern, and the social responsibility of enterprise is also increasing people's attention. This paper selected annual report of 43 domestic power industry listed companies from 2012 - 2014 as sample data, and used earning per share (EPS) to measure...

In the current accounting standards which was implemented in 2007, with respect to traditional accounting standards, there are some major breakthroughs in the income statement, but there are still some defects such as imperfect statement indicators, arrangement problems and so on. Based on the current...

The goal of financial management is one of the basic theoretical issues of financial management. It is also an issue of great concern among finance circles home and abroad. The purpose of this paper is to study stakeholder wealth maximization and the choice of financial management target in China. This...

In recent years, equity incentive have appeared some problems such as that earnings fail to offset incentive costs in its process of rapid development. Panel data from 2010 to 2014 of 48 listing enterprises in Chinese energy industry was chosen in this paper, and used to research the influence of equity...

Research status of orienteering at home and abroad, including teaching, training, sport injury and map composition, is discussed through literature review. According to literature review, China is in its initial stage in studying orienteering, but foreign countries have reported deep researches, especially...

The income statement is an important part of the financial statements, playing an important role in guiding people to make investment decisions, but the inherent limitations of the income statement has misled people a lot. This paper studies the current situation and puts forward improved methods in...

Virginia Woolf (1882-1941) was born in London . She is one of the greatest modernist writer, essayist and critic. Woolf is a productive writer.Women are always at the center of Viginia’s works. She is in favor of women’s independence, and she is one of the forerunners of female literature. Her well-known...

As a synthetic art, movie integrates our multifarious real life into a short but essential section. People will see a certain subject of narrative art in film, which can be said that film is a window for looking at the world. We can see that the differences in culture and views are in every aspect of...

Project stakeholders are individuals or organizations that are closely related to the project. In agricultural development projects, there are multiple stakeholders that have complex interests. It is necessary to recognition the key stakeholders correctly and understand the role and power of the key...

Mathematical Modeling can be widely used in the graph displaying and solve many mathematical problems in an easy, visual and even dynamic way. Using Matlab software in the teaching of mathematics and other subjects makes teaching and learning interesting and easier. This paper presents the concept, method...

The paper discusses the new physical education teaching pattern, that is the integration of in-and-out of physical education class. This new teaching pattern integrates the physical education excellent course, elite class, physical education quality and sports ability tests with the sports competition...

strategic planning exerts great importance upon the development of Chinese universities. Through detailed analysis of strategic planning procedures in University of Minnesota, this paper concludes basic methods, experiences and inspirations from American universities’ strategic planning. By utilizing...

Currently MOOC models of distance education based on internet are widely used in the international education fields, but MOOC education model mainly cover fields with developed internet environment. In the poor internet environment, MOOC education model can not effectively be carried out. So a MOOC education...

As everyone knows, accounting is a very practical subject.  It’s important to cultivating the  practice ability of students in higher education . The paper discussed the problems existed in the current  accounting practice . Combined with the practical course system in author's college, suggested a few solutions...

with the rapid development of economy, the past decades have witnessed the booming of information technology, communication technology and multimedia technology, which have contributed to a plenty of new teaching modes in China’s higher education, such as distant education and web-based education. It...

The dragon boat sport, a folk sport item, is an emerging game with strong ethnic characteristics featuring body building, entertainment and competition. In teaching practice, folk sports courses embrace highly practical and participatory teaching activities. The athletic actions are easy to be demonstrated...

This paper takes the method of historical documents and mathematical statistics as main research methods. After analyzed the current situation about the public sports infrastructures development and financing methods, main reasons hinder the development of public sports infrastructures in Gansu province...

Basic sports infrastructures are important material basis to support the sports developments. Due to the lack of construction funds, the current basic sports infrastructures in China cannot meet the growing fitness needs from citizens. The ABS financing mode is not only attract investments from overseas,...

As a result of specific cultural and historical environment,preference of thinking mode may vary from nation to nation and individual to individual.It is reflected by the preference of divergent thinking or convergent thinking, image thinking or abstract thinking, intuitive thinking or logical thinking,...

The Korean Hanja comes from Chinese and many of them preserve their original Chinese word meaning. Because of the historical development and different culture background, a lot of differences are produced between the Korean Hanja and their corresponding Chinese. Based on an investigation of the new HSK...

The Wellness Tourism of Traditional Chinese Medicine has a good prospects for it goes in accordance with people's life concept of “nature respecting and green consumption”. Bozhou , a city of cultural and historical interest, as one of the four famous cities of Traditional Chinese Medicine, has Chinese...

In accordance with types of cross-border M&A,integration patterns can be classified as follows:“dot integration”, “chainintegration”,“unit integration”.Based on the differences of integration patterns,integration performance measure function is constructed.The results show that integration performance...

The computer talents cultivate program was designed based on the basic knowledge- application ability - synthesis quality main line. According to the focus-practice, non-stop, the new professional course system was designed. Design main line and a specific curriculum system were given at the same time....

Based on the problems existing on teaching materials, students, teachers and teaching methods of applied undergraduate math teaching, the study proposed to integrate the mathematical modeling ideas into the applied undergraduate teaching, so as to solve the problems existing on teaching materials, students,...

With the further advancement of economic globalization, there have been increasingly constant contacts between nations in the field of business, travel, culture, politics, etc. As a temporary home of foreign travelers in China, hotels and the bilingual services provided by them are increasingly important....

In recent years, the Massive Open Online Courses (MOOC) increasingly raised people’s wide concern. MOOC provides students a new approach to acquire knowledge and a new model to learn It becomes important learning method in Internet times and brings great impact to college education especially to computer...

Grain reserve system is an important material basis of national control of grain. Grain reserve system is still a lot of problems in the system, mechanism, structure and layout. We should solve the way of making clear the starting point of the operating reserve grain, optimizing the size of the National...