British Accounting Review Research Register [6]
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:25280
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.
stimulate personal motivation and promote stduents’ active learning and active participation with a full sense of responsibility. Then the result of learing activities is presented to the learner. Only in these ways can learning activities will be true and meaningful. Moreover, reflection is a determining factor in sustainable learning. Last but not least, emotion changes are closely linked with the trainees themselves, as well as the present and future of their respective groups. Therefore, learners should maintain a good relationship with other members.
Pod, Cohen and Wu Falk (D. Boud, Cohen & D. Walker, 1993) put forward a five-point basic propositions about experiential learning:
The first experience is the basis for the stimulation of learning. Learning and experience are inseparable as all learning is built on the experience. Learning activities do not commence until the learner’s experience mechanism is initiated no matter what the external forces are. Experience plays both positive and negative roles in learning. On the one hand, past experience promotes new learning and even stimulates learners to explore new environment. On the other hand, it may also hinder new learning. But as long as there is any meaningful experience, there will be motivation to learn. So the experience is the basis to stimulate students to learn. Secondly, learners take the initiative to construct their own experience. Due to the individual learner's unique past experience, each experience may have different interpretations, i.e. when a group of people are doing the same work, the learner may have the intention to share with others his experience, and the vice versa. But different individuals when engaged in the same activity of learning may construct experience differently, because learners will fuse their own expectations, knowledge, attitudes and emotions into the incident, thus affecting the interpretation of the incident and experience in construction. Third, learning is a holistic process. Learning involves the transformation of experience, which is carried out as a whole. For learners, experience is a holistic approach in work. Fourth, learning is a social and cultural construction of experience, i.e. learners construct the value of their experience in the particular social context and cultural norms, being unable to leave the environment and to remove the influence of social context and cultural norms. The social and cultural access is a kinds of learning, in other words, learning is the process of social and cultural experience construction, and the greatest impact of society and culture on learning is fulfilled by languages. Fifth, the influcence of emotions in learning. There are two important factors affecting the learning activities, namely, "past experience" and " whether one gets support or not." As the past experience would affect the current expectations, learners will bring these experience into their emotions. If they get timely support and trust, they will be able to overcome the negative effects with the courage to make a difference from the past behavior and thinking. On the contrary, the motivation to learn will be suppresses in the lack-of-trust environment.
Another two factors affecting learning is “confidence” and “self-esteem”. It is of vital importance to let learners have confidence in themselves so that they will engage in learning activities, or in other words, it is only in the e
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