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Guo chao Song xue yuan yuan ji
No full textv.1-3. 國朝漢學師承記 -- v.4. 國朝經師經義 -- 國朝宋學淵源記.江藩纂. 國朝宋學淵源記 : [二卷], 附記 / 江藩輯.綫裝, 1函.框13.2x10公分, 9行21字, 小字雙行同. 黑口, 左右雙邊, 無魚尾. 版心中鐫題名及卷次, 下鐫葉次及"掃葉山房"內封背頁有牌記"光緖乙酉孟冬校經成記開雕" ; 下有"上海校經山房成記督造書籍"朱色印記.Library's copy: 鈐有"蕭艾室藏書"印.Jiang Fan zuan. Guo chao Song xue yuan yuan ji : [er juan], fu ji / Jiang Fan ji.Xian zhuang, 1 han.Kuang 13.2 x 10 gong fen, 9 hang 21 zi, xiao zi shuang hang tong. Hei kou, zuo you shuang bian, wu yu wei. Ban xin zhong juan ti ming ji juan ci, xia juan ye ci ji "Sao ye shan fang"Nei feng bei ye you pai ji "Guangxu yi you meng dong Jiao jing cheng ji kai diao" ; xia you "Shanghai Jiao jing shan fang cheng ji du zao shu ji" zhu se yin ji.Library's copy: qian you "Xiao Ai shi cang shu" yin.v.1-3. Guo chao Han xue shi cheng ji -- v.4. Guo chao jing shi jing yi -- Guo chao Song xue yuan yuan ji
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
Liability of Financial statement audit on Chinese CPA
No full text摘要
隨著經濟的日益成長以及全球化的影響，中國的產業發展除了從原先的勞力密集產業逐步向技術產業升級外，對於服務業也更加重視了。尤其是金融服務業，由於其對於吸引外資、活絡經濟及無污染性等特點。將是繼製造業後中國非常重視的一大市場。而因為註冊會計師所提供的財務報表簽證服務將影響到企業法人的集資與投資人的投資策略，在現今經濟社會上扮演很重要的角色。
因為社會大眾和會計師對於審計的性質與目的有不同認知，以及會計師本身的素質、道德和獨立性問題常導致審計失敗的結果，造成彼此糾紛。因而註冊會計師的法律責任，尤其是民事賠償責任更日益受到重視。
本論文採取文獻分析法，對於相關研究範圍，蒐集國內外相關研究機構、政府組織與學者之專案研究報告、書籍、期刊、報紙、網頁相關資料與數據，進行歸納、整理、分析。再將美、台會計師規範責任與中國註冊會計師的規範責任進行比較研究，並嘗試提出個人見解。
法律訴訟是現階段中國會計師所面臨的最大難題，許多註冊會計師事務所為此投入相當大心力與金錢，但是現行中國法律制度的不足造成註冊會計師執業上不可控制之風險，這不是靠會計師業界自身力量就可以解決的。
或許可以考慮建構完備的會計師相關法律規定，改善訴訟制度成立專業法庭，建立專業化獨立審計準則與職業道德規範及導入比例責任制、責任保險等措施，或從根本面成立中介機構介於會計師與公司間以增加獨立性。還是直接將會計師財報簽證此等具有公共財性質之業務回歸政府辦理。以清楚規範會計師財報簽證之法律責任範圍，使法律責任與會計師行業發展取得平衡，進而提高財報品質、促進金融發展。目錄
口試委員審定書••••••••••••••••i
摘要•••••••••••••••••••••ii
第一章 緒論•••••••••••••••••1
第一節 研究動機與目的••••••••••••••1
第二節 研究方法•••••••••••••••••3
第三節 研究範圍與限制••••••••••••••4
第四節 章節安排與研究架構••••••••••••7
第二章 文獻探討與相關理論介紹••••••••9
第一節 文獻探討•••••••••••••••••9
第二節 審計相關原理•••••••••••••12
第三節 註冊會計師法律責任相關理論•••••••22
第三章 註冊會計師制度源由與中國註冊會計師
發展歷程•••••••••••••••32
第一節 註冊會計師制度源由•••••••••••••32
第二節 中國註冊會計師制度發展歷程•••••••••38
第三節 中國註冊會計師法律責任發展歷程•••••••43
第四章 中國註冊會計師相關法律責任••••••48
第一節 註冊會計師的行政責任••••••••••••48
第二節 註冊會計師之民事責任••••••••••••52
第三節 註冊會計師的刑事責任••••••••••••56
第四節 中國註冊會計師法律責任實務案例分析
—以紅光案為例 •••••••••••••• 60
第五章 各國會計師法律責任比較••••••••71
第一節 台灣會計師法律責任•••••••••••••71
第二節 美國會計師法律責任•••••••••••••85
第三節 中國註冊會計師法律責任與他國的比較•••••97
第六章 結論與建議••••••••••••••99
參考文獻及相關書目••••••••••••••104
附錄一：中華人民共和國註冊會計師法 •••••••109
附錄二：關於審理涉及會計師事務所在審計業務活動
中民事侵權賠償案件的若干規定（2007）••122
圖表目錄
圖1. 研究架構圖••••••••••••••••••••8
表1. 簽證種類•••••••••••••••••••••14
表2. 中國註冊會計師的法律責任•••••••••••••5
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