Accounting Education in France and its Comparison with Chinese One

The paper tries to provide a synthetic view of accounting education in France and to compare it with the Chinese one. The comparison shows that the main similarities exist between two countries concerning the development trends of this education for the last twenty years and the uniformity of the education. However, major differences are found in the specialisation of diplomas, in the importance of secondary accounting education, in the education programmes and in the pedagogy. All these similarities and differences comply with political, economic and cultural characteristics of the two countries.Accounting education; France; China

Further Results on Permutation Polynomials over Finite Fields

Permutation polynomials are an interesting subject of mathematics and have applications in other areas of mathematics and engineering. In this paper, we develop general theorems on permutation polynomials over finite fields. As a demonstration of the theorems, we present a number of classes of explicit permutation polynomials on \gf_q

Abnormal oscillation modes in a waning light bridge

A sunspot acts as a waveguide in response to the dynamics of the solar interior; the trapped waves and oscillations could reveal its thermal and magnetic structures. We study the oscillations in a sunspot intruded by a light bridge, the details of the oscillations could reveal the fine structure of the magnetic topology. We use the Solar Dynamics Observatory/Atmospheric Imaging Assembly data to analyse the oscillations in the emission intensity of light bridge plasma at different temperatures and investigate their spatial distributions. The extreme ultraviolet emission intensity exhibits two persistent oscillations at five-minute and sub-minute ranges. The spatial distribution of the five-minute oscillation follows the spine of the bridge; whereas the sub-minute oscillations overlap with two flanks of the bridge. Moreover, the sub-minute oscillations are highly correlated in spatial domain, however, the oscillations at the eastern and western flanks are asymmetric with regard to the lag time. In the meanwhile, jet-like activities are only found at the eastern flank. Asymmetries in forms of oscillatory pattern and jet-like activities \textbf{are} found between two flanks of a granular light bridge. Based on our study and recent findings, we propose a new model of twisted magnetic field for a light bridge and its dynamic interactions with the magnetic field of a sunspot.Comment: 5 figures, Accepted version in A&

Searching for the accounting features of capitalism: an illustration with the economic transition process in China

In this paper, the authors show that capitalism and double-entry bookkeeping are not indissociably interconnected as Sombart argued in his book in 1916. Indeed, the double-entry bookkeeping accounting system was also adopted by anti-capitalist countries where a new economic system was set up. A study of how accounting has changed with the economic transition in China helps us identify those "accounting features" required for a capitalist economy that clearly differ from those needed for the planned and centralized economy.capitalism; communism; accounting; China; reform; transitional economy