全球化语境中的英语文化圈及其语言教学

英语全球化致使出现了更多的英语变体,并蕴涵各自的文化.探讨文化教育的内涵,旨在使英语教育适应英语的演变和实现提高学生综合运用英语能力的总体目标.英语文化教育既涵盖"内圈"文化又必须涉及"外圈"和"扩张圈"文化;文化教育不仅为了提高学生的英语交际能力和批评性文化意识,而且注重培育学生的世界胸怀;教材内容应该国际化,包含"内圈"、"外圈"和"扩张圈"文化.     

International financial reporting standards convergence in the Indian context: Insights from practitioners

The purpose of this paper is to first, understand the existing status of Indian Accounting Standards (Ind-AS) and its convergence from the perspective of accounting practitioners in India; and second, to elucidate the benefits and challenges while implementing Ind-AS. The paper exemplifies the Ind-AS convergence to International Financial Reporting Standards (IFRS) thereon cited as Ind-AS. The study considers exploratory research design and uses an in-depth interview approach, a qualitative research method of 32 practitioners in India from a heterogeneous group of 6 regulating institutions, 8 conglomerate companies and 18 audit firms including the Big four. The preparedness of the Ind-AS transition was studied from the perspective of accounting practitioners interviewed revealing three critical perspectives. First, the respondents believed that a greater understanding of the benefits of IFRS convergence can be built by professional education and proper training. Second, the main challenges reflected by the respondents on the implementation of Ind-AS can be summarised in two key areas: the complexity and interpretation of the accounting standards, since there are fundamental differences between IFRS and the converged Ind-AS. Third, by strengthening the regulatory framework for monitoring, enforcing accounting and auditing requirements concerning listed companies.