眾賞文庫
全部分類
  • 抗擊疫情 >
    抗擊疫情
    病毒認(rèn)知 防護(hù)手冊(cè) 復(fù)工復(fù)產(chǎn) 應(yīng)急預(yù)案 防控方案 英雄事跡 院務(wù)工作
  • 成品畢設(shè) >
    成品畢設(shè)
    外文翻譯 畢業(yè)設(shè)計(jì) 畢業(yè)論文 開題報(bào)告 文獻(xiàn)綜述 任務(wù)書 課程設(shè)計(jì) 相關(guān)資料 大學(xué)生活 期刊論文 實(shí)習(xí)報(bào)告
  • 項(xiàng)目策劃 >
    項(xiàng)目策劃
    土地準(zhǔn)備 規(guī)劃設(shè)計(jì) 開工開盤 項(xiàng)目綜合 竣工移交 售后移交 智慧方案 安全專項(xiàng) 環(huán)境影響評(píng)估報(bào)告 可行性研究報(bào)告 項(xiàng)目建議書 商業(yè)計(jì)劃書 危害評(píng)估防治 招投標(biāo)文件
  • 專業(yè)資料 >
    專業(yè)資料
    人文法律 環(huán)境安全 食品科學(xué) 基礎(chǔ)建設(shè) 能源化工 農(nóng)林牧畜 綜合待分類 教育經(jīng)驗(yàn) 行政人力 企業(yè)管理 醫(yī)學(xué)衛(wèi)生 IT技術(shù) 土木建筑 考研專題 財(cái)會(huì)稅務(wù) 公路隧道 紡織服裝
  • 共享辦公 >
    共享辦公
    總結(jié)匯報(bào) 調(diào)研報(bào)告 工作計(jì)劃 述職報(bào)告 講話發(fā)言 心得體會(huì) 思想?yún)R報(bào) 事務(wù)文書 合同協(xié)議 活動(dòng)策劃 代理加盟 技術(shù)服務(wù) 求職簡歷 辦公軟件 ppt模板 表格模板 融資協(xié)議 發(fā)言演講 黨團(tuán)工作 民主生活
  • 學(xué)術(shù)文檔 >
    學(xué)術(shù)文檔
    自然科學(xué) 生物科學(xué) 天文科學(xué) 醫(yī)學(xué)衛(wèi)生 工業(yè)技術(shù) 航空、航天 環(huán)境科學(xué)、安全科學(xué) 軍事 政學(xué) 文化、科學(xué)、教育、 交通運(yùn)輸 經(jīng)濟(jì) 語言、文字 文學(xué) 農(nóng)業(yè)科學(xué) 社會(huì)科學(xué)總論 藝術(shù) 歷史、地理 哲學(xué) 數(shù)理科學(xué)和化學(xué) 綜合性圖書 哲學(xué)宗教
  • 經(jīng)營營銷 >
    經(jīng)營營銷
    綜合文檔 經(jīng)濟(jì)財(cái)稅 人力資源 運(yùn)營管理 企業(yè)管理 內(nèi)控風(fēng)控 地產(chǎn)策劃
  • 教學(xué)課件 >
    教學(xué)課件
    幼兒教育 小學(xué)教育 初中教育 高中教育 職業(yè)教育 成人教育 高等教育 考研資源 試題真題 作業(yè)習(xí)題 課后答案 綜合教學(xué)
  • 土木建筑 >
    土木建筑
    專項(xiàng)施工 應(yīng)急預(yù)案 建筑規(guī)范 工藝方案 技術(shù)交底 施工表格 圖片圖集
  • 課程導(dǎo)學(xué) >
    課程導(dǎo)學(xué)
    醫(yī)學(xué)綜合 中醫(yī)養(yǎng)生 醫(yī)學(xué)研究 身心發(fā)展 醫(yī)學(xué)試題 影像醫(yī)學(xué) 醫(yī)院辦公 外科醫(yī)學(xué) 老年醫(yī)學(xué) 內(nèi)科醫(yī)學(xué) 婦產(chǎn)科 神經(jīng)科 醫(yī)學(xué)課件 眼鼻喉科 皮膚病科 腫瘤科 兒科醫(yī)學(xué) 康復(fù)醫(yī)學(xué) 全科醫(yī)學(xué) 護(hù)理學(xué)科 針灸學(xué)科 重癥學(xué)科 病毒學(xué)科 獸醫(yī) 藥學(xué)
    • 下載積分: 13 賞幣
      上傳時(shí)間:2024-01-07
      大?。?0.58(MB)
      子文件數(shù):
      6人已閱讀
      ( 4 星級(jí))
    • 下載積分: 14 賞幣
      上傳時(shí)間:2024-01-07
      大?。?4.69(MB)
      子文件數(shù):
      12人已閱讀
      ( 4 星級(jí))
    • 下載積分: 14 賞幣
      上傳時(shí)間:2024-01-07
      大?。?1.07(MB)
      子文件數(shù):
      9人已閱讀
      ( 4 星級(jí))
    • 下載積分: 13 賞幣
      上傳時(shí)間:2024-01-07
      大?。?0.31(MB)
      子文件數(shù):
      16人已閱讀
      ( 4 星級(jí))
    • 下載積分: 14 賞幣
      上傳時(shí)間:2024-01-07
      大?。?1.21(MB)
      子文件數(shù):
      16人已閱讀
      ( 4 星級(jí))
    • 下載積分: 13 賞幣
      上傳時(shí)間:2024-01-07
      大?。?0.52(MB)
      子文件數(shù):
      18人已閱讀
      ( 4 星級(jí))
    • 下載積分: 14 賞幣
      上傳時(shí)間:2024-01-07
      大小: 0.97(MB)
      子文件數(shù):
      11人已閱讀
      ( 4 星級(jí))
    • 下載積分: 13 賞幣
      上傳時(shí)間:2024-01-07
      大?。?0.08(MB)
      子文件數(shù):
      8人已閱讀
      ( 4 星級(jí))
    • 簡介:字?jǐn)?shù)英文字?jǐn)?shù)英文22322232單詞,單詞,1217612176字符;中文字符;中文38013801漢字漢字出處出處SáNCHEZNCHEZHHG,G,ALEJANDROALEJANDROKAC,C,SáENZENZABM,M,ETETALALEFFECTEFFECTOFOFINFORMATIONINFORMATIONQUALITYQUALITYDUEDUEACCOUNTINGACCOUNTINGREGULATORYREGULATORYCHANGESCHANGESAPPLIEDAPPLIEDCASECASETOTOMEXICANMEXICANREALREALSECTORJSECTORJCONTADURCONTADURíAYADMINISTRACIADMINISTRACIóN,N,201762761774201762761774外文文獻(xiàn)外文文獻(xiàn)EFFECTOFINFORMATIONQUALITYDUEACCOUNTINGREGULATORYCHANGESAPPLIEDCASETOMEXICANREALSECTORABSTRACTTHEPURPOSEOFTHISPAPERISTOEXAMINEWHETHERCHANGESINACCOUNTINGSTANDARDSIMPROVEVALUERELEVANCEOFFINANCIALINFORMATIONONLISTEDCOMPANIESINMEXICOTHERESEARCHWASCONDUCTEDFORTHEPERIOD2000–2013USINGASAMPLEOF141COMPANIESTHATREPORTTOTHEMEXICANSTOCKEXCHANGEUSINGTHEMETHODOLOGYOFPANELDATAOURFINDINGSSHOWTHATCHANGESINLOCALREGULATIONSGENERALLYACCEPTEDACCOUNTINGPRINCIPLESTOINTERNATIONALLYAPPROVEDSTANDARDSFINANCIALREPORTINGSTANDARDSANDINTERNATIONALFINANCIALREPORTINGSTANDARDSINCREASETHEVALUERELEVANCEANDTHEREFORETHEQUALITYOFINFORMATIONTHESTUDYSHOWSTHATTHEACCOUNTINGINFORMATIONWITHINTERNATIONALFINANCIALREPORTINGSTANDARDSISMORETRUSTWORTHYFORFOREIGNANDNATIONALINVESTORSKEYWORDSQUALITYOFACCOUNTINGINFORMATIONFINANCIALREPORTINGSTANDARDSINTERNATIONALFINANCIALREPORTINGSTANDARDSACCOUNTINGPRINCIPLESINTRODUCTIONTHERESEARCHDONEREGARDINGTHEQUALITYOFTHEACCOUNTINGINFORMATIONISOFINTERESTTODIFFERENTAGENTSSUCHASTHEINSTITUTIONSTHATISSUESTANDARDS,EG,THEFASBFINANCIALACCOUNTINGSTANDARDSBOARDORTHEIASBINTERNATIONALACCOUNTINGSCHRAND2010,WHODEFINEHIGHQUALITYTHROUGHTHEPREDICTIVEEFFECTOFTHEACCOUNTINGINCOMEONTHEFUTUREVALUATIONOFTHECOMPANYONTHEOTHERHAND,BARTHETAL2008STATETHATTHEREISQUALITYINTHERESULTWHENTHEACCOUNTINGINFORMATIONISLESSMANIPULATED,AMOREOPPORTUNEACKNOWLEDGMENTOFTHELOSSESISPRESENT,ANDANINCREASEINTHEPREDICTIVECAPABILITYISGIVENBYTHEREGRESSIONBETWEENTHEFUNDAMENTALANDMARKETVARIABLESDECHOWETAL2010MENTIONTHATTHEREISNOMEASUREOFQUALITYFORALLDECISIONMODELSOTHERAUTHORSSUCHASBALL,ROBIN,ANDWU2003,BALLANDSHIVAKUMAR2005ANDBURGSTAHLER,HAIL,ANDLEUZ2006STATETHATTHEQUALITYOFTHEACCOUNTINGINFORMATIONVARIESACCORDINGTOINCREASEINTHENUMBEROFUSERSTHATHAVEACCESSTOPRIVILEGEDINFORMATION,ASTHISISHOWTHEASYMMETRYOFTHEINFORMATIONISRESOLVEDINPRIVATECOMPANIESDESPITETHELACKOFACLEARDEFINITIONOFTHEACCOUNTINGQUALITY,SEVERALSTUDIESUSEMEASURESTHATARECONSIDEREDSUBSTITUTESOFACCOUNTINGQUALITY,FOREXAMPLE,THEADMINISTRATIONOFPROFITS,THEOPPORTUNEACKNOWLEDGMENTOFLOSSESANDTHEEVALUATIVERELEVANCEBARTHETAL,2008INOURRESEARCH,WECONSIDEREDTHEEVALUATIVERELEVANCETOMEASURETHEQUALITYOFTHEINFORMATIONASINFRANCIS,LAFOND,OLSSON,ANDSCHIPPER2004ANDAGOSTINOETAL2011THEINVESTIGATIONINEVALUATIVERELEVANCEHASBEENFUNDAMENTALLYCARRIEDOUTINDEVELOPEDCOUNTRIESHOWEVER,THEREISALACKOFEVIDENCEINDEVELOPINGCOUNTRIES,LIKEINLATINAMERICAANDMEXICOINTERNATIONALFINANCIALREPORTINGSTANDARDSTHEIFRSAREACCOUNTINGSTANDARDSISSUEDBYTHEFINANCIALACCOUNTINGSTANDARDSBOARDIASB,ANINDEPENDENTORGANIZATIONWITHHEADQUARTERSINLONDON,UNITEDKINGDOMTHEYPRETENDTOBEASETOFRULESTHAT,IDEALLY,WOULDBEAPPLIEDINTHESAMEMANNERTOTHEFINANCIALREPORTSBYTHEPUBLICCOMPANIESOFTHEWORLDBETWEEN1973AND2000,THEINTERNATIONALSTANDARDSWEREISSUEDBYTHEORGANIZATIONTHATPRECEDEDTHEIASB,THEINTERNATIONALACCOUNTINGSTANDARDSCOMMITTEEIASCTHISORGANIZATIONWASCREATEDIN1973BYPROFESSIONALASSOCIATIONSOFACCOUNTANTSIN
      下載積分: 10 賞幣
      上傳時(shí)間:2024-03-16
      頁數(shù): 13
      9人已閱讀
      ( 4 星級(jí))
    • 簡介:字?jǐn)?shù)英文字?jǐn)?shù)英文25412541單詞,單詞,1511015110字符;中文字符;中文43774377漢字漢字出處出處SUNEETHASUNEETHAGTHEGTHENEEDNEEDOFOFFINANCIALFINANCIALSTATEMENTSTATEMENTANALYSISANALYSISININAFIRM/ANFIRM/ANORGNIZATIONJINTERNATIONALORGNIZATIONJINTERNATIONALJOURNALJOURNALOFOFSCIENCESCIENCEENGINEERINGENGINEERINGANDANDADVANCEIADVANCEITECHNOLOGYJSEAT2017,56731735TECHNOLOGYJSEAT2017,56731735外文文獻(xiàn)外文文獻(xiàn)THENEEDOFFINANCIALSTATEMENTANALYSISINAFIRM/ANORGNIZATIONABSTRACTFINANCIALSTATEMENTANALYSISPLAYADOMINATEROLEINSETTINGTHEFRAMEWATTOFMANAGERIALDECISIONSTHROUGHANALYSISANDINTERPRETATIONOFFINANCIALSTATEMENTTHISPAPERDISCUSSESABOUTFINANCIAL?STRENGTHANDWEAKNESSOFTHECOMPANYBYPROPERLYESTABLISHINGRELATIONSHIPBETWEENTHEITEMSOFBALANCESHEDANDPROFITANDLOSSACCOUNTINORDERTOJUDGETHEPROFITABILITYANDFINANCIALSOUNDNESSOFTHECOMPANYHORIZONTAL,ANDVERTICALANALYZEORDONETHEVARIOUSTECHNIQUEUSEDINANALYZINGFINANCIALSTATEMENTINCLUDEDCOMPARATIVESTATEMENT,COMMONSIZESTATEMENT,TRENDANALYSISANDRATIOANALYSISTHERESULTSSUGGESTTHATTHERATIOAPPROACHISAHIGHLYUSEFULTOOLINFINANCIALSTATEMENTANALYSIS,ESPECIALLYWHENASETOFRATIOSISUSEDTOEVALUATEAFIRMSPERFORMANCEKEYWORDSFINANCIALSTATEMENTANALYSIS,TOEVALUATEAFIRMSPERFORMANCECOMPARATIVESTATEMENTCOMMONSIZESTATEMENT,TRENDANALYSISANDRATIOANALYSIS1INTRODUCTIONTHEBASISFORFINANCIALANALYSIS,PLANNINGANDDECISIONMAKINGISFINANCIALINFORMATION/ABUSINESSFIRMHASTOPREPARESITSFINANCIALACCOUNTSVIZ,BALANCESHEET,FROMTHEAVAILABLEACCOUNTINGDATAANDFINANCIALSTATEMENTSTHEANALYSISISDONEBYPROPERLYESTABLISHINGTHERELATIONSHIPBETWEENTHEITEMSOFBALANCESHEETANDPROFITANDLOSSACCOUNTTHEFIRSTTASKOFTHEFINANCIALANALYSTISTODETERMINETHEINFORMATIONRELEVANTTHEDECISIONUNDERCONSIDERATIONFROMTHETOTALINFORMATIONCONTAINEDINFINANCIALSTATEMENTTHESECONDSTEPISTOARRANGEINFORMATIONINAWAYTOHIGHLIGHTSIGNIFICANTRELATIONSHIPSTHEFINALSTEPISINTERPRETATIONANDDRAWINGOFINFERENCESANDCONCLUSIONSTHUSFINANCIALANALYSISISTHEPROCESSOFSELECTION,RELATINGANDEVALUATIONOFTHEACCOUNTINGDATAORINFORMATIONPURPOSEOFFINANCIALSTATEMENTSANALYSISFINANCIALSTATEMENTSANALYSISISTHEMEANINGFULINTERPRETATIONOFFINANCIALSTATEMENTSFORPANICSDEMANDINGFINANCIALINFORMATIONITISNOTNECESSARYFORTHEPROPRIETORSALONEINGENERAL,THEPURPOSEOFFINANCIALSTATEMENTSANALYSISISTOAIDDECISIONMAKINGBETWEENTHEUSERSOFACCOUNTSTOEVALUATEPASTPERFORMANCEANDFINANCIALPOSITIONTOPREDICTFUTUREPERFORMANCETOOLSANDTECHNIQUESOFFINANCIALANALYSISCOMPARATIVEBALANCESHEETCOMMONSIZEBALANCESHEETTRENDANALYSISRATIOANALYSISCOMPARATIVEBALANCESHEETCOMPARATIVEFINANCIALSTATEMENTSISASTATEMENTOFTHEFINANCIALPOSITIONOFABUSINESSSODESIGNEDASTOFACILITATECOMPARISONOFDIFFERENTACCOUNTINGVARIABLESFORDRAWINGUSEFULINFERENCESFINANCIALSTATEMENTSOFTWOORMOREBUSINESSENTERPRICESMAYBECOMPAREDOVERPERIODOFYEARSTHISISKNOWNASINTERFIRMCOMPARISON
      下載積分: 10 賞幣
      上傳時(shí)間:2024-03-15
      頁數(shù): 17
      21人已閱讀
      ( 4 星級(jí))
    • 簡介:INTERNATIONALJOURNALOFSCIENCESBASICANDAPPLIEDRESEARCHIJSBARISSN23074531PRINTACCOUNTSRECEIVABLEMANAGEMENTFINANCIALREPORTSLIQUIDITYCORRESPONDINGAUTHORINTERNATIONALJOURNALOFSCIENCESBASICANDAPPLIEDRESEARCHIJSBAR2016VOLUME27,NO1,PP889490PROFITABLE,ALTHOUGHITSREALIZATIONSEEMSSUCCESSFUL,ITWILLBEBADLYREFLECTEDINPERFORMANCESOFTHEENTERPRISETHEENTERPRISEOFHIGHPERFORMANCESFOCUSESITSTEAM,INTERDEPENDENCEOFITSMEMBERS,ASWELLASTHECONTINUITYOFBUSINESSADVANCEMENT3THEHUMANFACTORSHOULDBEINCREASINGLYEXPRESSEDTHEFOCUSMUSTBEBROUGHTTOTHECONSUMERANDALLMUSTBEADAPTEDTOHISNEEDSINTHEENTERPRISEBUSINESSITISNOTAMATTEROFDEADCAPITALORPRODUCTSANYMORE,BUTOFCONSUMERSINCONTEMPORARYCONDITIONS,FASTREACTIONTOCHANGESINTHEENVIRONMENTDISREGARDINGTHATTHEYCOMEFROMCONSUMERS,COMPETITIONORANYOTHERFACTOR,AREAVERYIMPORTANTFACTOROFCOMPETITIVENESSTODAY,THEENTERPRISESMUSTUNDERSTANDANDDIFFERENTLYTREAT,THANTHEYUSEDTODOIT,THECHANGESINTECHNOLOGYDEVELOPMENTBECAUSEOFTHECHANGESOFBUSINESSCONCEPTS4TODAY,TOSURVIVEITISENOUGHTODOWHATYESTERDAYWASACONDITIONFORSUCCESSFULBUSINESSCHANGESAREACONSEQUENCEOFGLOBALIZATION,NEWTECHNOLOGIES,RESTRUCTURINGTHEEMPLOYEDANDTHENCHANGESATTHANLABORMARKETSUCCESSFULENTERPRISESARETHOSETHATARECAPABLETOMAKECHANGESINTHEENVIRONMENTBYTHEIRINNOVATIONSTHEENTERPRISES,THESOCALLEDLEANLINESARECHARACTERIZEDBYMARKETORIENTATION,ORIENTATIONTOTHECONSUMER,FASTINTRODUCTIONOFINNOVATIONS,IMPORTANCEOFBUSINESSRESULTSANDINTEGRALQUALITYCONTROLTHEINTEGRALBUSINESSPROCESSCANBEREALIZEDONLYWITHCAPABLEANDTARGETORIENTEDASSOCIATEDANDRATIONALWORKORGANIZATIONANDAPPROPRIATETECHNOLOGY5INLEANMANAGEMENT,THEORGANIZATIONSEGMENTATIONCREATESORGANIZATIONALSTRUCTURES,WHICHSHOWTHECOMPLETEPROFILESOFRESPONSIBILITIESANDTASKSINTEGRATIONOFFUNCTIONSANDSELFCONTROLLEDWORKFIELDSSELFORGANIZATION,ANDWHICHAREDECENTRALIZED,CLEAR,ANDORIENTEDTOTHECONSUMERTHESTRATEGYOFSEGMENTATIONHASRELATIVELYAUTONOMOUSUNITSINESSENCETHEAIMISTOGETCLOSERTOTHECONSUMER,ASWELLASTOFULFILLTHECONSUMER’SNEEDSASMUCHASPOSSIBLEANDTOOPTIMIZETHEUSEOFRESOURCESTHEJAPANESECOMPANIESFOLLOWESPECIALLYINRESEARCHANDDEVELOPMENTTHESTRATEGIESOFSHARINGRISKANDCOSTSTHROUGHCOOPERATIVEANDPARTNERRELATIONSHIPWITHTHEIRCONSUMERSANDSUPPLIERSTHECONTINUALPROCESSOFIMPROVEMENT“KAIZEN”,IETHECULTUREOFQUALITY,ISTHESTRICTPROCESSORIENTATIONOFTHEJAPANESEPRODUCTIONSYSTEM,ORIENTATIONTOTHECONSUMER,IETHESTRICTORIENTATIONTOTHECONSUMERS’NEEDS,NEWORIENTATIONOFCOSTACCOUNTINGTHROUGHTARGETCOSTINGANDTHEPROCESSCOSTACCOUNTINGARE,AMONGOTHERTHINGS,THEIMPORTANTCOMPONENTSOFLEANMANAGEMENT6THETERM“KAIZEN”INJAPANESEMEANSACHANGETOTHEBETTERAND,INTHEBROADERSENSE,ACONTINUALPROCESSOFIMPROVEMENTUNDERSTANDINGTHEQUALITYISFOCUSEDTOTHEENTERPRISESHAVINGINMINDTHEWORLDOFCONSUMERSANDTHEIRNEEDS,MAKESEXPECTEDBENEFITSBIGGERINTHISCENTURYACONTINUALIMPROVEMENTOFTHEUNIVERSALQUALITYLEADSTOANINCREASINGCAPABILITYOFTHEENTERPRISESTHEMOSTIMPORTANTCRITERIONOFTHEWHOLEWORKINGQUALITYANDTHECENTRALELEMENTOFTHEJAPANESEMANAGEMENTISANORIENTATIONTOTHECONSUMERANDTHECONSUMERSATISFACTIONTHEPROCESSORIENTATIONLEADSTOTHECONCENTRATIONTOTHECONSUMER’SNEEDSBOTHINTERNALANDEXTERNALINTHEKAIZENENTERPRISE,THEENERGYISINVESTEDINTHEBESTPOSSIBLESATISFACTIONOFTHECONSUMER’S
      下載積分: 10 賞幣
      上傳時(shí)間:2024-03-13
      頁數(shù): 7
      19人已閱讀
      ( 4 星級(jí))
    • 簡介:INTERNATIONALJOURNALOFSCIENCEENGINEERINGANDADVANCETECHNOLOGY,IJSEAT,VOL5,ISSUE6ISSN23216905JUNE2017WWWIJSEATCOMPAGE731THENEEDOFFINANCIALSTATEMENTANALYSISINAFIRM/ANORGNIZATIONDRGSUNEETHAMBAPHDPROFESSORTHEMODELSTATESTHREEIMPACTSWHICHCIRCULARSEGMENTANASSOCIATIONSINTERIORIMPACT,EXPANSIVEIMPACT,ANDKEYADMINISTRATIONITENCOURAGESUSTOCLARIFYITHATACOMPANYSBUDGETARYPROPORTIONSREFLECTUNFORESEENCHANGESINTHEBUSINESS2ACTIVEENDEAVORSTOACCOMPLISHTHECOVETEDFOCUSBYADMINISTRATIONAND
      下載積分: 10 賞幣
      上傳時(shí)間:2024-03-13
      頁數(shù): 5
      13人已閱讀
      ( 4 星級(jí))
    • 簡介:CONTADURíAYADMINISTRACIóN622017761–774WWWCONTADURIAYADMINISTRACIONUNAMMX/AVAILABLEONLINEATWWWSCIENCEDIRECTCOMWWWCYAUNAMMX/INDEXPHP/CYAEFFECTOFINFORMATIONQUALITYDUEACCOUNTINGREGULATORYCHANGESAPPLIEDCASETOMEXICANREALSECTOREFECTOENLACALIDADDELAINFORMACIóNANTECAMBIOSENLANORMATIVIDADCONTABLECASOAPLICADOALSECTORREALMEXICANOHéCTORHORACIOGARZASáNCHEZ?,KLENDERAIMERCORTEZALEJANDRO,ALMABERENICEMéNDEZSáENZ,MARTHADELPILARRODRíGUEZGARCíAUNIVERSIDADAUTóNOMADENUEVOLEóN,MEXICORECEIVED17MARCH2015ACCEPTED3NOVEMBER2015AVAILABLEONLINE29MAY2017ABSTRACTTHEPURPOSEOFTHISPAPERISTOEXAMINEWHETHERCHANGESINACCOUNTINGSTANDARDSIMPROVEVALUERELEVANCEOFFINANCIALINFORMATIONONLISTEDCOMPANIESINMEXICOTHERESEARCHWASCONDUCTEDFORTHEPERIOD2000–2013USINGASAMPLEOF141COMPANIESTHATREPORTTOTHEMEXICANSTOCKEXCHANGEUSINGTHEMETHODOLOGYOFPANELDATAOURFINDINGSSHOWTHATCHANGESINLOCALREGULATIONSGENERALLYACCEPTEDACCOUNTINGPRINCIPLESTOINTERNATIONALLYAPPROVEDSTANDARDSFINANCIALREPORTINGSTANDARDSANDINTERNATIONALFINANCIALREPORTINGSTANDARDSINCREASETHEVALUERELEVANCEANDTHEREFORETHEQUALITYOFINFORMATIONTHESTUDYSHOWSTHATTHEACCOUNTINGINFORMATIONWITHINTERNATIONALFINANCIALREPORTINGSTANDARDSISMORETRUSTWORTHYFORFOREIGNANDNATIONALINVESTORS?2017UNIVERSIDADNACIONALAUTóNOMADEMéXICO,FACULTADDECONTADURíAYADMINISTRACIóNTHISISANOPENACCESSARTICLEUNDERTHECCBYNCNDLICENSEHTTP//CREATIVECOMMONSORG/LICENSES/BYNCND/40/KEYWORDSQUALITYOFACCOUNTINGINFORMATIONFINANCIALREPORTINGSTANDARDSINTERNATIONALFINANCIALREPORTINGSTANDARDSACCOUNTINGPRINCIPLESJELCLASSIFICATIONB52C45K11L24?CORRESPONDINGAUTHOREMAILADDRESSHFACPYAHOTMAILCOMHHGARZASáNCHEZPEERREVIEWUNDERTHERESPONSIBILITYOFUNIVERSIDADNACIONALAUTóNOMADEMéXICOHTTP//DXDOIORG/101016/JCYA20151101301861042/?2017UNIVERSIDADNACIONALAUTóNOMADEMéXICO,FACULTADDECONTADURíAYADMINISTRACIóNTHISISANOPENACCESSARTICLEUNDERTHECCBYNCNDLICENSEHTTP//CREATIVECOMMONSORG/LICENSES/BYNCND/40/HHGARZASáNCHEZETAL/CONTADURíAYADMINISTRACIóN622017761–774763REVIEWOFTHELITERATUREBACKGROUNDOFTHEACCOUNTINGSTANDARDSNAIRANDFRANK1980STATETHATINMEXICO,THEACCOUNTINGPRACTICESANDAUDITSHAVEBEENINFLUENCEDBYTHEGENERALLYACCEPTEDPRINCIPLESINTHEUNITEDSTATESOFAMERICA,WITHANAPPROACHORIENTEDTOWARDTHEESTABLISHMENTOFRULESMORETHANSTANDARDS,HOWEVER,THEGENERALLYACCEPTEDACCOUNTINGPRINCIPLESGAAPANDTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRSHAVESOMEINFLUENCEDEPENDINGONTHEIRCONTEXTOFIMPLEMENTATIONSCHIPPER,2003THEPRINCIPLESSPECIFYAGUIDEBUTREQUIREMOREJUDGMENTINTHEIRIMPLEMENTATIONINTURN,THERULESCONTEMPLATEMOREREQUIREMENTSBUTLEAVELESSROOMFORDISCRETIONBARTH,LANDSMAN,LANG,INTHISSENSE,ITINDICATESTHATTHEISSUINGENTITIESWILLHAVETHEOBLIGATIONTOELABORATEANDDIVULGETHEIRFINANCIALINFORMATIONBASEDONTHEIFRS,ANDTHEFINANCIALSTATEMENTSOFISSUINGENTITIES,TRUSTFOUNDERSORFOREIGNGUARANTORS,SHALLBEELABORATEDACCORDINGTOSOMEOFTHEFOLLOWINGOPTIONSFIRSTOFALL,BASEDONTHEIFRSTHATTHEIASBISSUESSECONDLY,BASEDONUSGAAPS,HAVINGTOINCORPORATEINTHECORRESPONDINGCOMPLIMENTARYNOTESANEXPLICATIVEDOCUMENTONTHERELEVANTDIFFERENCESBETWEENTHEACCOUNTINGSTANDARDSANDTHEMETHODSUSEDTOELABORATETHEIRFINANCIALSTATEMENTSHOWEVER,EVENTHOUGHTHEMANDATORYDATEISJANUARY1ST,2012,THEISSUINGENTITIESCANADOPTTHEMINADVANCEFORTHEEXERCISESOF2008AND2011DUETOTHEFOREGOING,WECANSTRESSTHATTHEREARETHREEIMPORTANTPERIODSINTHEIMPLEMENTATIONOFTHEACCOUNTINGSTANDARDS1GAAPUNTIL2005,2FRS2006–2011ANDIFRS2012TOTHETHIRDQUARTEROF2013WITHTHESEPERIODS,WEWILLANALYZETHEEFFECTTHATEACHONEOFTHEMHASONTHEEVALUATIVERELEVANCEANDINTHISSAMEWAY,ONTHEQUALITYOFTHEACCOUNTINGINFORMATION
      下載積分: 10 賞幣
      上傳時(shí)間:2024-03-14
      頁數(shù): 14
      16人已閱讀
      ( 4 星級(jí))
    • 簡介:2100單詞,單詞,11000英文字符,英文字符,3450漢字漢字文獻(xiàn)文獻(xiàn)出處出處VáZQUEZDELATORRE,GENOVEVAMILLáN,HIDALGOLA,ARJONAFUENTESJMRURALTOURISMINTHESOUTHOFSPAINANOPPORTUNITYFORRURALDEVELOPMENTJMODERNECONOMY,2014,52152160RURALTOURISMINTHESOUTHOFSPAINANOPPORTUNITYFORRURALDEVELOPMENTGENOVEVAMILLáNVáZQUEZDELATORRE,LUISAMADORHIDALGO,JUANMANUELARJONAFUENTESABSTRACTTOURISMISONEOFTHEMOSTENRICHINGEXPERIENCES,ANDEVENMORESOIFITINVOLVESARURALHABITAT,INCONTACTWITHTHEENVIRONMENTTHISKINDOFTOURISM,ONEOFTHEMOSTREQUESTEDBYSOCIETYCURRENTLY,OFFERSAGREATCHANCEFORDEVELOPINGRURALAREASRURALTOURISMHASBECOMETHESOLUTIONFORSOMEPROBLEMSTHATHAVEBECOMEEVIDENTINTHOSEAREASTHEHIGHRATEOFUNEMPLOYMENT,RURALEXODUSANDPRIMARYSECTORDEPENDENCESOTHEPRACTICEOFTHISACTIVITYWILLGENERATEANDDIVERSIFYINCOME,ANDCREATEEMPLOYMENTFORTHISREASONITISNECESSARYTOOFFERAPRODUCTADAPTEDTOCONSUMERTOURISTDEMAND,ANDTHEREFOREITISESSENTIALTOKNOWPROFILEOFTHETOURISTTHEANDALUSIANREGION,INTHESOUTHOFSPAIN,ISFAMOUSFORBEINGATOURISTAREAOFGREATSINGULARITYEXHIBITINGDIFFERENTDEGREESOFDEVELOPMENTANDMODELSOFTOURISTICEXPLOITATION,STRONGLYCHARACTERIZEDBYITSOFFEROFSUNANDBEACHTODAY,THISCOMMUNITYDOESNOTLIMITITSELFTOOFFERINGONLYASUNANDBEACHEXPERIENCESINCENOTALLTOURISTSTHATCHOOSEITASTHEIRDESTINATIONHAVEEXCLUSIVEPREFERENCEFORTHISSECTORAMONGALLTHENEWPROPOSALS,ONEMODALITYISRURALTOURISM,WHICHISTHEFOCALPOINTOFTHISSTUDY,ESPECIALLYTHOSEINITIATIVESFORRURALTOURISMINNATURALPARKSRURALTOURISMISADEVELOPMENTFACTORTHATWILLHELPTOCORRECTREGIONALIMBALANCESDEVELOPMENTALPOLITICSRELATEDDIRECTLYTOWEALTHGENERATIONINTHESERURALAREASCANBEBOLSTEREDBYTHISACTIVITYTHISSTUDYWILLESTIMATEAFORECASTTOMODELMONTHLYRURALTOURISTDEMANDINANDALUSIAFOR2014ITSAIMISTOREVEALITSEVOLUTIONINTHEIMMEDIATEFUTUREINORDERTOPROPOSEMEASURESTOENCOURAGEACTIVITYINSAIDTOURISMSECTOR,BYMAKINGUSEOFTHE24NATURALPARKSANDPROTECTEDAREASLOCATEDINTHISREGIONKEYWORDSRURALTOURISMRURALDEVELOPMENTNATURALPARKSANDALUSIADEMANDFORECAST1INTRODUCTIONRURALTOURISMISATOOLTOFURTHERREGIONALDEVELOPMENTWHERETHEREISASOCIOECONOMICIMBALANCEINSPAIN,RURALAREASWITHLOWLEVELSOFINCOMEANDPRODUCTIVITYSTILLPREVAILGENERALLY,THEYFOCUSTHEIRPRODUCTIONONECONOMICACTIVITIESDIRECTLYRELATEDTOTHEPRIMARYSECTORANDSUFFERHIGHRATESOFUNEMPLOYMENTTHEYNEEDTODIVERSIFYTHEIRINCOMETHESEREGIONSNEEDSUSTAINABLEGROWTHTHROUGHANECONOMICCULTUREBASEDONTHEEFFICIENTADMINISTRATIONOFRURALRESOURCES,INVOLVINGTHEPOPULATIONWHOSEMAINAIMISTOACHIEVEASOCIOECONOMICANDENVIRONMENTALBALANCEACCORDINGTOETXANO1,RURALTOURISMWILLPROVIDEADDITIONALINCOMETOWHATTHEYALREADYRECEIVEANDSTABLEEMPLOYMENTALLINALL,ITWILLCONTRIBUTETOREDUCINGPOVERTYANDREDISTRIBUTINGINCOMEWEDONOTPROPOSEMAKINGTOURISMTHEMAINSOURCEOFINCOMEINTHESEREGIONS,BUTWEFEELITCOULDBEANADDITIONALINCOMECONTRIBUTIONFORTHEINHABITANTMEDIANO2ANDBUCKLEY3POINTOUTTHATWHENTOURISTSWISHTOENJOYTHENATURALENVIRONMENT,THEYAREINCLINEDTOOPTFORRURALTOURISMINCONTACTWITHTHATNATURALENVIRONMENTTOGETAWAYFROMTRADITIONALSUNANDSEATOURISM,BECAUSETHELATTERTOURISMNOLONGERSATISFIESNEWINCLINATIONSTHATHAVEBEENAPPEARINGINOURSOCIETYINRECENTYEARSWHATMAKESRURALTOURISMAMOREPOPULAREMERGINGTOURISMISTHATTHEENVIRONMENTISACAUSEFORCONCERNINSOCIETY,INVOLVINGRURALANDALUSIAHASALARGEPOPULATIONWORKINGINTHEAGRICULTURALSECTORSTATISTICALSTUDIESSHOWTHATINOVER50OFANDALUSIANTOWNS,THEREAREMORETHAN25OFTHEPOPULATIONWORKINGINTHEPRIMARYSECTOR,THUSDEMONSTRATINGANURGENTNEEDTODIVERSIFYINCOMERURALTOURISMREPRESENTSAKEYCOMPONENTINTHESOCIOECONOMICDEVELOPMENTINTHEREGION,MAKINGITPOSSIBLETODIVERSIFYTHEINCOMEOFTHERURALPOPULATIONTOGUARANTEEPROSPEROUSDEVELOPMENTOFTHEZONEASITPROPOSESANACTIVITYTHATWILLGENERATEADDITIONALINCOMEANDANELEMENTTHATDISTRIBUTESTHATINCOMESOTERIADESCONSIDERS9INDOORAREASHAVETOBETAKENINTOCONSIDERATIONTOMAKETHEMOSTOFTHEOPPORTUNITYTHATHASEMERGEDTHEYCANFILLAGAPINTHEMARKETBECAUSEOFTHENEWINTERESTINTHISTYPEOFTOURISMINRECENTDECADESWITHRESPECTTOSPORTIVE,CULTURAL,ANDGASTRONOMICACTIVITIESINARURALENVIRONMENTMULTIPLEFACTORSHAVEHADABEARINGONTHECHANGEINTOURISTCONSUMER’SHABITSANDVALUESITISESSENTIALTODEFINETHEPROFILEOFTHISTOURISMCONSUMERTOOFFERASPECIALISEDPRODUCTADAPTEDTOTHENEEDSOFTHISTOURISMACCORDINGTOMILLáNITDECREASESDEPENDENCEONTHEPRIMARYSECTORANDREDUCESTHEECONOMICRISKWHICHCHARACTERISESITPARADAONTHECONTRARY,ITISACONTRIBUTIONOFADDITIONALINCOMEFORINHABITANTSBECAUSEIFTHEOPPOSITETOOKPLACE,ITWOULDENTAILAHIGHPROBABILITYOFSATURATIONINTHERURALAREAMILLERETAL14PROPOSESTHEPROMOTIONOFASUSTAINABLEENVIRONMENTTOGENERATEWEALTHANDEMPLOYMENTINTHECOURSEOFTIMESO,MAINTENANCEANDCONSERVATIONOFTHEENVIRONMENTWILLLEADTOATOURISTDEVELOPMENTTHATISRESPECTFULOFTHENATURALANDCULTURALENVIRONMENTWHATAREEQUALLYESSENTIALARECOOPERATION,DIALOGUEANDTHECOORDINATIONOFSOCIOECONOMICFACTORSANDINSTITUTIONSLOCAL,REGIONALANDSUPRANATIONALFURTHERMORE,ITISNECESSARYTOIMPLICATESOCIETYANDTOEDUCATEITOFCOURSE,THEPARTICIPATIONOFTHEPEOPLEISAMOMENTOUSFACTORINRAISINGTHELEVELOFASSOCIATIONBETWEENTOWNSANDONEOFTHEMAINWEAKNESSESISTHEINCREASINGPUBLICAWARENESSOFTHISPOTENTIALBOONTOBEEXPLOITEDINTHEREGIONITISNECESSARYTORAISETHEREGION’SINHABITANTS’DEGREEOFCOMMITMENTTOWARDTOURISMMATTERS,BECAUSETHEYWILLBETHEMOSTBENEFITEDEQUALLY,PUBLICBODIESSHOULDPROMOTEDEVELOPMENTPLANSTOMAKETOURISMACTIVITYEASIERINTHESEZONESALTHOUGHTHEGROWTHOFEVERYREGIONHASTOCOMEFROMWITHINTHEREGIONITSELF,WESHOULDCONSIDERTHERESOURCESANDPOSSIBILITIESOFTHEAREATOENCOURAGETHEMTOOFFERAPRODUCTWHICHSATISFIESTOURISTCONSUMERS’NEEDSFULLYANTON,NELOORELLANA15ARGUETHATTOURISTACTIVITYWILLNOTCANCELOUTTHATOFAGRICULTUREBUTWILLHELPTOCORRECTREGIONALIMBALANCESSMALLGROWERSANDFAMILYFARMSWILLBEABLETOBENEFITFROMTHEGREATERINVOLVEMENTOFSOCIETYINTHISSECTORBUT,ACCORDINGTOBUCKEY16AND
      下載積分: 10 賞幣
      上傳時(shí)間:2024-03-16
      頁數(shù): 10
      12人已閱讀
      ( 4 星級(jí))
    • 簡介:2250單詞,單詞,12000英文字符,英文字符,3600漢字漢字出處出處MICHAELSCTSE,MALEENZGONGONLINECOMMUNITIESANDCOMMERCIALIZATIONOFCHINESEINTERNETLITERATUREJJOURNALOFINTERNETCOMMERCE,2012,1121001161.外文資料翻譯譯文ONLINECOMMUNITIESANDCOMMERCIALIZATIONOFCHINESEINTERNETLITERATUREMICHAELSCTSE,MALEENZGONGTHISARTICLEPRESENTSACASESTUDYONROLESOFONLINECOMMUNITIESINDEVELOPMENTANDCOMMERCIALIZATIONOFCHINESEINTERNETLITERATURECILONLINECOMMUNITIESAREWIDELYUSEDINETHNICCHINESECOMMUNITIESFORPUBLICATIONOFCILWORKSUSESOFONLINECOMMUNITIESINPUBLICATIONOFCILWORKSENHANCEAUTHORS’ANDREADERS’EXPERIENCEANDFACILITATETHEGROWTHOFTHECILMARKETINTURN,THEGROWTHOFTHECILMARKETCREATESNEWBUSINESSOPPORTUNITIESTHATEVENTUALLYLEADTOCILCOMMERCIALIZATIONEVIDENCESFROMTHECASESHOWTHATTHEROLESOFONLINECOMMUNITIESONCILCOMMERCIALIZATIONAREMUCHLARGERTHANSIMPLYBEINGANEWPRODUCTDEVELOPMENTPLATFORMKEYWORDSECOMMERCE,EPUBLISHING,INTERNETLITERATURE,INTERNETUSERS,ONLINECOMMUNITYINTRODUCTIONTHEDEVELOPMENTOFTHEWORLDWIDEWEBWWWANDTHERAPIDGROWTHOFTHEINTERNETPOPULATIONINTHE1990SOPENEDUPNEWWINDOWSOFOPPORTUNITIESFORINTERNETUSERSMANYINDIVIDUALSANDBUSINESSORGANIZATIONSSEIZEDTHESEOPPORTUNITIESANDUTILIZEDTHEINTERNETINTHEIRBUSINESSOPERATIONSAMITANDZOTT2001ZHUANG2005ATTHESAMETIME,NONCOMMERCIALUSESOFTHEINTERNETWEREALSOBOOMINGONLINECOMMUNITIES,ASACOMPUTERNETWORKAPPLICATIONORIGINATEDFROMTHEPREINTERNETAGE,ENJOYEDANEWLEASEOFLIFEONLINECOMMUNITIESAREGROUPSOFINDIVIDUALSWHOENGAGEINMANYTOMANYONLINEINTERACTIONSWITHOTHERSWHOSHARECOMMONINTERESTSINSPECIFICSUBJECTDOMAINSBISHOP2007CHEN,WU,ANDCHUNG2008FU¨LLER,JAWECKI,ANDMU¨HLBACHER2007GALOZ,GRINSHPOUNANDGUDES2010MADUPUANDCOOLEY2010WILLIAMSANDCOTHREL2000DRIVENBYSHAREDENTHUSIASMFORANISSUEORANACTIVITY,INDIVIDUALSUSEONLINECOMMUNITIESTOEXCHANGEKNOWLEDGEANDIDEASCONCERNINGTHESUBJECTDOMAINSARMSTRONGANDHAGEL1996BUTLER2001FU¨LLERETAL2006GREENFIELDANDCAMPBELL2006ZHANGANDWATTS2008THEMIGRATIONOFONLINECOMMUNITIESFROMPROPRIETARYNETWORKSLIKECOMPUSERVEANDAMERICAONLINETOTHEINTERNETANDTHEPROLIFERATIONOFWWWBASEDCOMMUNITIESEXTENDTHEREACHOFONLINECOMMUNITIESANDENABLEMOREUSERSTOPARTICIPATEONEAPPLICATIONOFONLINECOMMUNITIESISPUBLICATIONOFORIGINALLITERARYWORKSTHEOPENNATUREOFONLINECOMMUNITIESGIVESAMATEURAUTHORSOPPORTUNITIESTOPUBLISHTHEIRWORKSANDRECEIVEFEEDBACKFROMREADERSWITHMINIMALEFFORTINCHINESEONLINECOMMUNITIES,ALLTYPESOFLITERARYWORKSAREPUBLISHEDHOWEVER,THEVASTMAJORITYOFPUBLISHEDWORKSAREFICTIONCOLLECTIVELY,THESEWORKSAREKNOWNASCHINESEINTERNETLITERATURECILCILCAMEUNDERTHESPOTLIGHTINTHEGREATERCHINAREGIONCHINA,HONGKONG,MACAU,TAIWAN,ANDSINGAPOREAFTERTHEPUBLICATIONOFTHESEMINALWORK,THEFIRSTINTIMATECONTACT,IN1998EWEN2007LI2007AFTERITSINITIALSUCCESSATTHEINTERNET,THEFIRSTINTIMATECONTACTWASSUBSEQUENTLYPUBLISHEDINPRINTEDFORMTSAI1998,ANDAFILMADAPTATIONOFTHESTORYWASMADEIN2000THEHUGESUCCESSOFTHEFIRSTINTIMATECONTACTPROVIDEDSTRONGENCOURAGEMENTTOINDIVIDUALSWHOPUBLISHORIGINALLITERARYWORKSATONLINECOMMUNITIESANDDREWTHEGENERALPUBLIC’SATTENTIONTOTHEGROWINGBODYOFCILWORKSFORCOMMERCIALPUBLISHERSANDVENTURERS,LITERARYWORKSAREMOSTLYPROFESSIONALAUTHORSWHOCONSIDERWRITINGASANOCCUPATIONINCONTRAST,MOSTCILAUTHORSDONOTCONSIDERTHEMSELVESASPROFESSIONALAUTHORSMOSTOFTHEMAREINTHEIREARLYTWENTIESANDHAVEOTHERCOMMITMENTS,SUCHASWORKANDSTUDYEWEN2007FOREXAMPLE,ROSON,THEAUTHOROFTALESOFTHEWINDANDSTORYOFEASTERNCLOUDANDDREAM,WASAPOSTGRADUATESTUDENTWHENHEPUBLISHEDPREQUELSOFTALESOFTHEWINDSASIGNOFTHEIRAMATEURISHATTITUDETOWARDSPUBLISHINGISTHEIRCHOICEOFNICKNAMESMOSTCILAUTHORSUSETHEIRNICKNAMESRATHERTHANREALNAMESWHENTHEYPUBLISHTHEIRWORKSANDTHENICKNAMESTHEYUSEGENERALLYSOUNDLESSSERIOUSTHANTHEONESUSEDBYPROFESSIONALAUTHORSFOREXAMPLE,JHIHSINTSAI,THEAUTHOROFTHEFIRSTINTIMATECONTACT,ISKNOWNBYHISNICKNAMEPIZITSAILITERALLYTSAITHEHOOLIGANTABLE1DISTINCTIVECHARACTERISTICSOFCILAUTHORSMOSTLYNONPROFESSIONALMOTIVATEDBYDESIREFORSELFEXPRESSIONGENRESINCLUDEGENRESTHATARENOTPOPULARINTRADITIONALLITERATUREEG,ALTERNATEHISTORY,CONTEMPORARYFANTASY,ANDXIANXIATHEINITIALMOTIVATIONOFMOSTCILAUTHORSTOPUBLISHTHEIRWORKSONTHEINTERNETISTHEDESIREFORSELFEXPRESSIONBISHOP2007EWEN2007LIU2005MADUPUANDCOOLEY2010INTHEFOREWORDOFNEWSONG,THEAUTHOR,AHYUE,STATESTHATTHEORIGINALMOTIVATIONOFTHEWORKISHISDISSATISFACTIONWITHHISOWNPERFORMANCEINANSWERINGAQUESTIONONSONGDYNASTYINTHEPOSTGRADUATEENTRYEXAMINATIONAHYUE2005DUETODIFFERENCESINAUTHORS’PROFILES,THEVARIATIONINQUALITYOFCILWORKSISSIGNIFICANTLYLARGERTHANTHOSEOFTRADITIONALLITERACYWORKSWHILESOMECILWORKSLIKETHEFIRSTINTIMATECONTACTAREVIEWEDBYMANYASSEMINALWORKS,ALARGENUMBEROFTHEMARECONSIDEREDTOBEOFLOWQUALITYLUO2007YIN2005INADDITION,QUALITIESOFDIFFERENTPARTSOFCILWORKSMAYVARYSIGNIFICANTLYASMANYCILAUTHORSLETTHEIRWORKANDPERSONALLIVESAFFECTTHEIRWRITINGACTIVITIESFOREXAMPLE,INTHECOURSEOFWRITINGHEAVENLYKING,THEAUTHOR,DANCING,BROKEUPWITHHISGIRLFRIENDCONSEQUENTLY,THEQUALITYOFLATERPARTSOFTHEWORKDROPPEDSIGNIFICANTLYASPOINTEDOUTINTHEINTRODUCTION,MOSTCILWORKSAREFICTIONTHEGENRESOFCILWORKSARENOTDISSIMILARTOTHOSEOFTRADITIONALLITERARYWORKSHOWEVER,GENRESTHATAREPOPULARINTHECILARENAAREQUITEDIFFERENTFROMTHEONESTHATAREPOPULARINTRADITIONALLITERARYWORKSINPARTICULAR,ALTERNATEHISTORY,CONTEMPORARYFANTASY,ANDXIANXIAARETHREEGENRESTHATAREVERYPOPULARINCILBUTNOTINTRADITIONALLITERARYWORKSTHERISEOFTHEALTERNATEHISTORYGENREINCILISLARGELYSTIMULATEDBYTHEPOPULARITYOFHISTORICALSIMULATIONGAMESLIKEROMANCEOFTHETHREEKINGDOMSSERIESANDTAIKOURISSHIDENSERIESINTHEGREATERCHINAREGIONINFLUENCEDBYEMPHASISOFINDIVIDUALS’ROLESINHISTORYINTHISTYPEOFGAMES,THEPOINTOFDIVERGENCEINMOSTCHINESEINTERNETALTERNATEHISTORYFICTIONSISPROTAGONISTS’APPEARANCEINASPECIFICPOINTOFTIMEINHISTORYRATHERTHANACHANGEINTHEOUTCOMEOFAPARTICULARHISTORICALEVENTTHEPROTAGONISTS,EQUIPPEDWITHKNOWLEDGEINHISTORY,SOCIETY,AND/ORTECHNOLOGY,CHANGETHECOURSESOFHISTORYTHROUGHTHEIREFFORTSNEWSONGISATYPICALEXAMPLEOFCHINESEINTERNETALTERNATEHISTORYFICTIONSTHEPROTAGONISTOFTHESTORYISAPOSTGRADUATESTUDENTINHISTORYWHOMYSTERIOUSLYAPPEARSINTHESONGDYNASTYBYUTILIZINGHISKNOWLEDGEINHISTORY,CULTURE,ANDSOCIETY,HEESTABLISHESHISOWNSCHOOLOFTHOUGHTANDBECOMESANEMINENTSTATESMANOFTHEDYNASTYHETHENUSESHISINFLUENCEINTHEACADEMICCOMMUNITYANDGOVERNMENTTOCORRECTMISTAKESINWANGANSHI’SNEWPOLICIESANDTOIMPLEMENTHISOWNSERIESOFREFORMSHISSCHOOLOFTHOUGHTANDREFORMSEVENTUALLYTURNTHESONGDYNASTYINTOACOLONIALSUPERPOWER
      下載積分: 10 賞幣
      上傳時(shí)間:2024-03-17
      頁數(shù): 9
      22人已閱讀
      ( 4 星級(jí))
    關(guān)于我們 - 網(wǎng)站聲明 - 網(wǎng)站地圖 - 資源地圖 - 友情鏈接 - 網(wǎng)站客服客服 - 聯(lián)系我們

    機(jī)械圖紙?jiān)创a,實(shí)習(xí)報(bào)告等文檔下載

    備案號(hào):浙ICP備20018660號(hào)