| 2 | 末次冰消期南大洋深部流通性增强的罗斯海沉积记录显示文摘南大洋因其面积广阔等优势,能够存储更多的热量和二氧化碳(CO_(2)),因此在全球碳循环及气候变化中的地位十分重要。罗斯海作为南大洋第二大边缘海,是研究古海洋演化的理想海域。本研究采用罗斯海陆坡和海盆区的3根插管沉积物岩芯——BC008(水深1063 m,长27 cm,年龄6.0~14.8 ka B.P.)、BC010(水深2055 m,长44 cm,年龄0~15.5 ka B.P.)和BC006(水深2120 m,长54 cm,年龄0~22.3 ka B.P.),通过分析其生物硅含量及浮游有孔虫碳同位素比值(Nps-δ^(13)C)的变化发现,生物硅含量在末次冰消期较高,在约16 ka B.P.达到极大值,这指示了冰消期罗斯海海域深层水上涌增强并在约16 ka B.P.最为剧烈。与此同时,Nps-δ^(13)C的负偏,指示了南大洋上涌的水团将溶解的硅酸盐传递至海洋表层的同时,也将碳同位素等化学信号传递至表层海水。深层水上涌在末次冰消期显著增强的趋势,与大气CO_(2)浓度在冰消期之后的急剧上升十分吻合,这进一步验证了冰消期南大洋深层水上涌的假说及其对大气CO_(2)浓度上升的贡献。此外,本研究进一步讨论了引起末次冰消期南大洋深层水上涌的可能触发机制,主要可能因南北两极热量分布不均,导致南半球西风带位置和强度以及大西洋经向翻转流强度发生变化,进而驱动南大洋深层水上涌。 | 崔超 唐正 M.Rebesco L.De Santis 李朝新 王湘芹 孙书文 刘焱光 | 2021 | 第四纪研究2021，41，3： | 4 |
| 17 | Competencies of Accounting Graduates at Catanduanes State University显示文摘This is a benchmark study that evaluates the competencies of Catanduanes State University(CSU)Accounting Graduates prior to the implementation of ASEAN Integration in 2015.The evaluation was based on CMO No.3,issued in 2007.Then,the subjects were mapped from the prescribed subjects in the BS Curriculum to the CPA Licensure Examination subjects to spot the congruentcy;lastly,this paper identified the areas of competency of the Accounting Graduates using the rating obtained in the licensure examination as a standard,this is based on RA 9298,the Philippine Accountancy Law,Section 16.The relevance of the study in the present time,is to come up with a better strategic action plan based on the findings and provide practical recommendations that can enhance the capabilities of the next batches of accounting graduates of the University.Descriptive Content Analysis was used in generating and examining qualitative and quantitative data through secondary resources.Based on the CMO No.3,series of 2017,results revealed that General Education develops competencies in intellectual skills,personal,interpersonal,and communication skills.Business Education develops competencies on economic,quantitative methods,business statistics,organization behavior,marketing,and operations management,professional values,and ethics.Information Technology Education System develops competencies on internal control in computer-based systems,development standards,and practices for business systems,management of the adoption,implementation and use of IT,evaluation of computer business systems,and managing the security of information.Accounting and Finance develops competencies on business law and taxation,financial management,financial management,financial accounting theory and practice,cost determination,analysis and control,management accounting and consultancy services,advanced accounting,auditing,and assurance services.After mapping the BSA Curriculum and CPA Licensure Examination subjects,it was found that BSA Curriculum General and Business Education are integrated in all subjects given in the CPA Licensure Examination.The Information Technology Education is integrated in the CPA Licensure Examination subjects such as integrated in Theory of Accounts,Management Services,and Auditing Theory.The Accounting and Finance Education is integrated in Business Law and Taxation,Theory of Accounts,Practical Accounting Problems I,Practical Accounting Problems II,Management Services,Auditing Theory,and Auditing Problems.It was ascertained also that majority of CSU Accounting Graduates from 2013-2015 have strong competencies in financial accounting,management accounting,financial management related services,capital budgeting and techniques,project feasibility studies,and application of the concepts,standards,techniques,and methodology applicable to management/consultancy services or problems likely to be encountered in the real practice.However,accounting graduates have weak competencies in assurance and related services,applying audit standards,techniques,procedures of independent audit of medium-sized service,trading,or manufacturing concern,financial accounting techniques and methodologies to problems,and legal implications of business transactions,business associations,and negotiable instruments related to accounting and auditing and practical application of basic principles of taxation.Majority of the accounting graduates have failed in the subjects such as Auditing Theory,Auditing Problems I,and Business Law and Taxation.Given these findings,it is recommended:(1)reviewing the current competencies of the CSU accounting students against the target through a competency plan and track learning activities in Auditing and Assurance Services,Assurance Principles,Professional Ethics,and Good Governance,Advanced Financial Accounting,Part I,Advanced Financial Accounting and Reporting,Part II,Accounting for Governmental,Not-for-Profit entities,and Specialized Industries,Law on Business Organization,Law on Negotiable Instruments,Sales Agency,Labour and Other Commercial Laws,and Business Transfer Taxes where majority of the students failed in the CPA Licensure Examination;(2)enhancing or improving teaching methodologies on the subjects in BSA curriculum such as Management Accounting and Consultancy Services,Auditing and Assurance Services,Business Law and Taxation,and Financial Accounting Practice where majority of Accounting graduates showed weak competencies;(3)conducting a thorough investigation of the factors that caused the failure of the students in the said subjects,then,strengthening the admission and retention policy;(4)instructor/professor should enhance their syllabi to include recent developments,trends,and innovations in teaching materials,and methodologies to avoid obsolescence. | Maria Isabel L.de la Hostria Lily P.Custodio | 2020 | Journal of Modern Accounting and Auditing2020，16，4： | 0 |
您所在的机构暂未开通此部分的功能，请联系管理员