A critical theory and postmodernist approach to the teaching of accounting theory

[Abstract]: This paper outlines my teaching philosophy for the Accounting Theory subject. A Critical Theory and Postmodernist approach is recommended, which makes full use of non-accounting 'tangential material' (Boyce, 2004) and material from popular culture (Kell, 2004; Nilan, 2004). The paper discusses some classroom interactive activities, as well as interview results from interviews conducted with eleven international students and one Australian student at Charles Sturt University. The teaching approach proposed in this paper is to conduct classroom interactive activities which study theories and research results from a range of disciplines in order to illustrate key points that apply equally as much to accounting theories and the accounting research process, e.g. the Positive/Normative dichotomy. Classroom interactive activities are discussed in class using the 'dialogical approach' to education recommended by Freire (1996), Kaidonis (2004), Boyce (2004), and Thomson and Bebbington (2004). Once students gain experience in studying material from outside accounting, the interview results suggest that they are then better motivated (Wynder, 2006) and better equipped to study and evaluate accounting theories

Emerging from Anonymity: The First Generation of Writers of Songs and Drama in Mid-Ming Nanjing

This article traces the first generation of writers of songs and drama in Nanjing who emerged from the anonymous context of early Ming court entertainment and established their name and reputation in the second half of the fifteenth century. These writers—Shi Zhong (1437-after 1516), Chen Duo (1454?-1507?), and Xu Lin (1462-1538)—represented a different mode of writing songs and drama. For them it was no longer a professional occupation, as in the case of the court performers, but became part of their cultural and social life. The extent to which our knowledge of these first generation qu writers depends on local sources and on acts of remembrance by later Nanjing authors is also examined

Current Challenges and Visions in Music Recommender Systems Research

Music recommender systems (MRS) have experienced a boom in recent years, thanks to the emergence and success of online streaming services, which nowadays make available almost all music in the world at the user's fingertip. While today's MRS considerably help users to find interesting music in these huge catalogs, MRS research is still facing substantial challenges. In particular when it comes to build, incorporate, and evaluate recommendation strategies that integrate information beyond simple user--item interactions or content-based descriptors, but dig deep into the very essence of listener needs, preferences, and intentions, MRS research becomes a big endeavor and related publications quite sparse. The purpose of this trends and survey article is twofold. We first identify and shed light on what we believe are the most pressing challenges MRS research is facing, from both academic and industry perspectives. We review the state of the art towards solving these challenges and discuss its limitations. Second, we detail possible future directions and visions we contemplate for the further evolution of the field. The article should therefore serve two purposes: giving the interested reader an overview of current challenges in MRS research and providing guidance for young researchers by identifying interesting, yet under-researched, directions in the field

CHINA’S MUSICAL REVOLUTION: FROM BEIJING OPERA TO YANGBANXI

This study seeks to investigate the modern derivative of Beijing opera, known as yangbanxi, through macro and micro approaches. The first part of the thesis surveys the development of Beijing opera under the historical context and in its social, political, and cultural perspectives. The second part, taking a microscopic perspective, undertakes an in-depth analysis of the compositions that were solely created by composer Yu Huiyong. First, it assays the application of Yu’s theory to his compositions of various Beijing opera arias. Second, it analyzes Yu’s instrumental music in compositional dimensions such as material, structure, and techniques, considering the larger implications of Yu’s approach. Third, it explores the highly acclaimed opera Azalea Mountain as a case study, integrating compositional analysis and sociopolitical perspective in order to give a relatively full picture of Yu’s final work as sole composer. The analysis also focuses on three aspects of the yangbanxi. The first aspect is the role of composers, in which Yu Huiyong was largely responsible for shaping the musical language and influencing the direction of Beijing opera. The second aspect is the role of politics, focusing on Jiang Qing, who had a clear vision to transform Beijing opera along revolutionary lines and the artistic and political wherewithal to implement that transformation. The third aspect is the role of culture in shaping society, with an emphasis on yangbanxi, as the artistic centerpiece of the Cultural Revolution, and special consideration is given to its role in creating a new mass culture. Beijing opera, as a living art form, had been undergoing a process of modernization throughout the first half of the twentieth century, but it was Yu Huiyong who clearly articulated what needed to be done to make the traditional art form relevant to modern audiences. In particular, the most significant achievement of yangbanxi was its music development, which achieved a new height in artistic development thanks to Yu Huiyong’s fully constructed music theory and newly established music and performance system. As the main composer, designer, theorist, and organizer of yangbanxi, Yu Huiyong made the greatest contribution to these developments. His academic research laid the theoretical framework of the further development of opera music, and his hands-on practice and music innovation provided valuable experience for the younger generation

Money, Money, Money – How do Attitudes Toward Money Impact Vanity and Materialism? – the Case of Young Chinese Consumers

Purpose – China is undergoing a radical change as the forces of industrialization and modernization transform its society. Money is taking on an increasingly important role, particularly among young Chinese, as the Western ideals of individualism and hedonism thrive. The goal of this research is to understand attitudes towards money in China and how these attitudes affect elements of consumer behavior such as materialism and vanity. Design/methodology/approach – The paper uses a well-accepted scale (with several dimensions) to explore attitudes towards money. Research questions examine how the dimensions of attitudes towards money affect materialism and achievement vanity. The sample comprises 127 young Chinese consumers. Statistical results based on confirmatory factor analysis as well as path analysis are reported. Findings – The findings clearly show that attitudes towards money in China are not monolithic; instead there are variations among young Chinese. Materialism is affected by the power-prestige and anxiety dimensions, but unaffected by the distrust dimension of money attitudes. Achievement vanity is affected by the power-prestige dimension of money attitudes. Research limitations/implications – Future research could examine other developing countries and other generational consumer segments. Another future research topic is to develop a comprehensive model of money attitudes, materialism, vanity, compulsive buying, and their possible antecedents or moderators. Practical implications – These findings offer insight into the mindset of young Chinese. Beliefs that money permits one to attain not only status and possessions, but also power and control over others are contributing to increased materialism and expressions of vanity among young Chinese. For marketers, the results imply that positioning products based on the possession of money and the use of this money to indulge hedonism may resonate well with young Chinese consumers. However, some of the relationships we found may cause concern to ethicists and consumer watchdogs because of the associated problems of compulsive buying and other problems which are prevalent in consumer societies. Originality/value – So far, no study has examined whether money attitudes drive materialism and achievement vanity, especially among younger consumers in developing countries such as China

CONFORMITY TOWARDS LOCAL WISDOM AMONG THE SAME INDIGENOUS LANGUAGE SPEAKERS

Speakers of same indigenous language usually share the same values and norms among them. This phenomenon can be searched in Indonesian Chinese society, who is divided in several groups based on their indigenous languages. They try to act and adjust their beliefs and behaviors to the group’s norms and values. The need to conform occurs in order to be accepted by the group. The norms and values, as unsaid rules and attitudes which have been conformed, are considered as the way to support the local wisdom.This paper will focus on the conformity among Indonesian Chinese society, who speak in their own indigenous languages and its roles in supporting their local wisdom

Translate the Beauty in Songs: Jointly Learning to Align Melody and Translate Lyrics

Song translation requires both translation of lyrics and alignment of music notes so that the resulting verse can be sung to the accompanying melody, which is a challenging problem that has attracted some interests in different aspects of the translation process. In this paper, we propose Lyrics-Melody Translation with Adaptive Grouping (LTAG), a holistic solution to automatic song translation by jointly modeling lyrics translation and lyrics-melody alignment. It is a novel encoder-decoder framework that can simultaneously translate the source lyrics and determine the number of aligned notes at each decoding step through an adaptive note grouping module. To address data scarcity, we commissioned a small amount of training data annotated specifically for this task and used large amounts of augmented data through back-translation. Experiments conducted on an English-Chinese song translation data set show the effectiveness of our model in both automatic and human evaluation.Comment: 13 page