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British Accounting Review Research Register [9]

论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-06-13编辑:lzm点击率:25377

论文字数:12438论文编号:org201406132228217303语种:英语 English地区:中国价格:免费论文

关键词:British Accounting英国会计论文范文课程作业International Accounting

摘要:Revaluation impairment, starting with the asset had previously been estimated value of owner's equity account, crediting of Health, less than some of the year and then charged to the profit and loss.

ental advantage of content analysis which takes the qualitative research as a
prerequisite to identify the quantative features that reflect the nature of literature content and to transform it into quantitative data. However, quantitative data just transforms the feature confirmed by qualitative analysis into mathematical language. No matter how perfect the data is, it only reflects their understanding of things but not substitutes for qualitative research. So this advantage enables a more profound, accurate and comprehensive understanding of "quality" in the literature to come to scientific, complete and factual conclusions and to obtain relationships and regularities hard to find in general qualitative analysis. e. Revealation of the hidden contents of the literature. Content analysis reveals the nature of the literature content, identifies the objective fact and trends in past few years, traces the trajectory of academic development, describes the course of academic development; and finds out the pros and cons of the literature content based on standard documents. Secondly, it reveals the publication techniques, strategies, measures the readability of the content of documents, finds out the author's personal style, distinguishes different types of literature genre characteristic of the period, reflects the attitude, interests, access to politial, military and economic intelligence of individuals and groups, and reveals the focus of public' attention and so on.
Content analysis can be divided into 3 types: hermeneutic content analysis, empirical content analysis and computer content analysis. First of all, the hermeneutic content analysis is a method which helps to convey the author's intentions through intensive reading, understanding and interpretation of texts. This in-depth approach emphasizes the original meaning of the real, objective, and comprehensive text, being applicable to case studies oriented to facts description. But due to the inevitable subjectivity of researchers and the unicity of research subjects, the results of the analysis is often considered to be random, difficult to prove, and therefore lacks universality. Secondly, the empirical content analysis is the combination of both the quantitative content analysis and the qualitative content analysis. It divides the text into specific categories, and then calculates the frequency of the elements’ appearance in each category and describes the significant content features. This method is objective, systematic and quantitative in characteristic. Finally, the computer content analysis method uses computer technology to conduct content analysis, featuring rapidness and accuracy.

k (1980) believes that the content analysis is of three forms: ① describing communication tendency and characteristics ② describing the trend in changes of communication content③comparing content features of different samples. K (1980) also summarizes three research purposes. The first purpose is to compare the disseminated information with the social reality. The value of content analysis is to describe the content trend, and more importantly to help us understand and explain social reality.

The second objective is to speculate the information disseminators’ attitude. It is assumed by researchers that in most cases, the media information, to a certain degree, naturally reflects the attitude of the media or communicator. The third purpose is to sp论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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