Essay代写：American college tutorial education

下面为大家整理一篇优秀的essay代写范文- American college tutorial education，供大家参考学习，这篇论文讨论了美国大学补习教育。在美国，大学和学院向大学新生提供读、写、算的补习教育是一种极其普遍的现象。美国补习教育可以追溯到17世纪，当时哈佛学院就指派老师帮助学习上准备不足的学生学习拉丁语。美国补习教育兴起的原因是多方面的，其中一个原因就是初级学院的兴起和发展，另一个是国家对它的重视。

American tutorial education dates back to the 17th century, when harvard college assigned teachers to help underprepared students learn Latin. There are many reasons for the rise of American cram school education, one of which is the rise and development of "junior colleges". In addition to offering students a slightly wider range of knowledge about education and career education than in high school, junior colleges offer a variety of remedial education to nearby adults and on-campus students to enable them to better adapt to social development. To some extent, the development of American junior colleges promotes the development of remedial education, which provides a place for the implementation of remedial education, and becomes an important institution in the higher education institution of the United States to provide students with remedial courses.

Another important reason for education's rise and development in the United States is the country's attention to it. Back in the first world war, one or two American states introduced the habeas corpus. After the war, the United States was inspired by the reason that Germany could remain undefeated in the first world war for three years -- Germany attached importance to military mobilization in addition to its extensive practice of remedial education, which made the United States realize the importance of remedial education. Another motivation for education tuition in the United States was the discovery of a large and heterogeneous population and a growing number of people who did not receive education or did not speak English. At this time, the proposal of Smith and Hugh to carry out tutorial education in the United States and the regulation of tutorial education made by the two senators further promote the application of tutorial education in the United States.

Based on the results of the orientation test, the school decides which students need remedial study in reading, writing and calculation of these basic skills, and provides such remedial study to students. The remedial courses offered by the school are not only to cultivate the abilities that students lack, but also to lay the foundation for students to register for the higher level courses. At Norman community college, the number of remedial courses offered by the school is 000 to 999, and they are called developmental courses. For students to choose some courses, they must first complete some remedial courses. For example, the writing foundation of ENGC0800 requires students to complete the two developmental courses of EAP0760 and READ0860 before they can register for this course. At this level, the remedial course is a transitional learning stage for students to gradually transition to the study of university courses, and helps students to adapt to the study of university as soon as possible.

In addition to passing exams to determine whether students need to take remedial courses education to facilitate students' adaptation to university study, the school also provides high school students with some courses similar to university courses, so that students can prepare in advance for entering the university study.

The Ozark technology readiness association of the Ozark community college is the organization that provides pre-college courses to high school students. Students typically start taking these courses in the eleventh grade, and continue at technical community college for two years after high school without having to repeat high school in college. This technical preparation course is designed to connect the last two years of high school with at least two years of study after high school education. Courses that students sign up for will provide technical preparation for their chosen career area, and students will receive credit for the course, which is called free credit.

In addition to offering high school students this kind of college-like preparation for a future career, the Ozark technical community college offers capable high school seniors the opportunity to take college courses. Students can complete these courses in local schools and during normal study hours without teacher guidance, but students can earn credits from both the Ozark technical community college and the high school. Through the above two courses, high school students can not only prepare for their career development direction in advance, experience and adapt to the study life in college in advance, but also lay a foundation for them to enter college after graduation and successfully adapt to college life, so that high school and university can connect each other.

Although American universities provide remedial learning education for students, it plays an important role in reducing students' dropout rate, improving the retention rate of universities, helping students adapt to college life and expanding their admission opportunities. But the tutoring programs offered by American universities to freshmen, education, have faced criticism and criticism from all walks of life. Parents and students complain about the delay in students' graduation by attending a refresher course. Legislators complain that remedial courses should not be provided by universities, and that schools should not be required to pay twice to teach the same content; Many lawmakers and university administrators argue that remedial education should be provided by community colleges. The debate over remedial education is not just a education issue, it is a political issue, a social justice issue and an economic issue. In the face of some criticism from society, some states and universities have also taken measures to deal with the pressure brought by such criticism. In 1999, the city university of New York passed a resolution that would phase out education in four-year schools and transfer education to community colleges. Other states, such as California, also encourage students to complete remedial classes at community colleges before entering a four-year school.

While state policies on remedial education vary from state to state, so do school programs. However, all schools are faced with the same problems, such as what methods are adopted to decide whether students need to learn education, how to determine the standards of education, how to implement the remedial courses, and how to evaluate the education, etc., which are also the important reasons for the doubt of education.

Although our country student passes through layer upon layer selection and enters the university study of different level, but the freshman of different level school is different actually in the study adaptation ability. One of the important reasons is the arrival of education popularization stage in China, and students become increasingly diversified. Education provided by American universities for students provides some inspirations for solving the problem of learning adaptation of Chinese college students:

The problem of freshman learning adaptation is not a process completed in a short period of time, but a process of gradual transformation. So how to help freshmen adapt to college study as soon as possible, which requires the joint efforts of both students and the school. As a school, it should provide all kinds of guidance for freshmen to help them adapt to the study life in university from the aspects of psychology, learning method, learning attitude, learning motivation and interpersonal communication. This requires the school not only to do a good job in pre-school orientation guidance for freshmen, but also to do a good job in various preventive education, providing students with various adaptive education and psychological counseling on a regular and long-term basis, so as to enable freshmen to adapt to the study and life in university as soon as possible. For students in higher vocational colleges, schools need to help them enhance their confidence and reduce psychological pressure.

There are many factors influencing freshmen to adapt to college study, but the main factors are learning method, learning motivation, basic skills, learning foundation and psychology. The reason why some freshmen fail to adapt to the study of college courses is not entirely due to incorrect learning methods and lack of learning motivation, but because they lack the basic knowledge and basic skills to learn some courses. Therefore, the freshman, especially the higher vocational college students have to learn some knowledge level of the course and learning the basic skills to some necessary test, and the basis of the judgment for school students learning basic skills and learning ability, make the school to understand the student's strengths and weaknesses, and to provide guidance and take remedial measures aiming at the shortcomings of the students, help students will learn basic knowledge and skills of a particular field, prompting students to adapt to the course plays an important role in the future.

One of the reasons why freshmen encounter various difficulties in adapting to college study is that there is a big difference between college study and middle school study. The complexity of the content, the way of learning, the way of teaching and the way of thinking in university are all different from that in middle school. Studies have shown that the learning adaptation of college freshmen is a process of "breaking and reconstructing self and self-concept". The learning adaptation of freshmen is not only a personal problem, but also closely related to basic education and higher education. Therefore, how to make high school and university education connect each other will have a positive effect on freshmen to adapt to college study. Therefore, in addition to changing the current teaching method, examination method and learning concept of middle school education and focusing on cultivating students' ability of independent learning and thinking, the school can also provide students with some transitional courses from middle school to university according to their actual situation and ability. This basic, introductory course not only enables students to understand the basic situation of college study, but also enables students to master some basic skills of college study, which lays a foundation for their future study in colleges and universities. It will be of great help for them to adapt to college study as soon as possible.

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Assignment代写：British publishing history

下面为大家整理一篇优秀的assignment代写范文- British publishing history，供大家参考学习，这篇论文讨论了英国出版史。在西方学术界，书籍史和出版史的研究是一个学术热点，英国出版史的研究也是如此。英国出版史的研究呈现出多元化的发展趋向，既重视传统文献学方面的研究，也强调出版史的社会史和文化史方面的研究。在谷腾堡改进印刷术以后，欧洲出版业发生了巨大的变化，但出版文化的飞跃式发展当时并不是只在英国发生，它与启蒙思想的支持和传播有着紧密的联系，出版业的发展在某种程度上是整个欧洲启蒙运动共有特征。

In western academic circles, the study of the history of books and publishing is an academic hot spot, as is the study of the British publishing history. In general, the research on the history of publishing in the UK shows a diversified trend of development. It not only pays attention to the research on traditional philology, such as book form and edition catalogue, but also emphasizes the research on the social history and cultural history of publishing history. After Gutenberg's improvement of printing, European publishing industry underwent great changes. However, "the leaps and bounds of publishing culture did not occur only in Britain at that time. It was closely related to the support and dissemination of enlightenment ideas. Why were the world's first modern publishers born in Britain? This has become a hot topic for many scholars interested in the history of British publishing, which is in line with the current orientation of Business history research in the history of British publishing.

The research on the British publishing history, especially the publishers, is analyzed from the bibliography of the George times publishers, such as William Strahan and his ledgers. The research on publishing institutions and publishing figures, such as The research on famous publishers Joseph Johnson, The Noble brothers, John Newbery in The late 18th century, James Aikman Cochrane, Gerald Tyson, Leslie Chard, etc., has produced many research results. As many as 37 studies have been conducted on the 14 largest publishers in the George era, including the longman family and the Nichols family, according to Dr Yu's "appendix: research index of major British publishers in the George era", which follows his book. Taking a look at these achievements of western academic circles, we can say that they have a solid research foundation and a wide range of perspectives, which provide us with references to many aspects of British history. It is regrettable that, apart from the few copies of "enlightenment and publishing: Scottish writers and publishers in the United Kingdom, Ireland and the United States in the 18th century" which have been translated into Chinese, almost none of them have appeared in the database system of Chinese libraries, making it even more difficult for Chinese scholars to study them.

In addition to the introduction of foreign scholars' works, the importance of foreign publishing history is far less than that of Chinese publishing history, with only a few textbooks and a few translations. It may be an effective way to promote the study of the history of publication. It is gratifying to note that scholars such as zhang zhiqiang, he zhaohui, he daokuan and yu wen are now advocating and urging this matter in China. With time, there may be more Chinese translations in the study of the history of foreign publishing, and the breadth and depth of the research on the history of Chinese publishing.

It is undeniable that in the current academic context, the research paradigm of Chinese and foreign publishing history is different. The study of the history of books in the west focuses on the awareness of problems, such as the history of the heart, the research orientation of the history of reading, and the study of readers. In fact, the author yu wen has published several research papers on the history of western books, such as the conception and birth of "book history" and the social history turn in the study of the history of western books. It can be seen that he is deeply familiar with the research paradigm and writing mode of the history of western books.

Author shows that the publishers of the birth of influenced by the history of western books, problem consciousness in the works is very obvious, using a large amount of raw materials, through deep narrative means, such as the book discusses the problems such as cost, financing and profit, this is a commonly used in western history books and publishing research paradigm. Specifically speaking, the main performance in the following aspects.

One theme: modern British publishers. The birth of modern publishers is an important event of modern western culture industry, because "modern publishing industry is the first industry category of modern culture industry". 18th century British publishing industry developing rapidly, the birth of a number of family, why in 18 th-century Britain as a number of modern publishers, some scholars pointed out that "cannot be summarized into a sudden outbreak of author's creativity, nor the bookseller committed to the production and spread good outline map of commodity business development. In the second half of the 18th century, the publication of new books was almost always the result of a collaboration or collaboration between authors and publishers. Therefore, surrounding the formation of modern publishers, the author divides it into three propositions, "why does modern publishing need an independent publisher?" "What led to the emergence of modern British publishers in the late 18th century, and not at any other time?" "What are the signature characteristics of the formation of publishers?" These problems can be further subdivided into several problems. The layered emergence of these problems involves such professional topics as the evolution of the publishing industry, the particularity of the discipline, etc. However, these problems are finally solved, and the theme of "the birth of modern publishers" becomes very clear.

In terms of narrative strategy, in view of the relatively broad concept in the study of the history of western books, the author consciously defines his own research, which is conducive to the highlighting of the theme and the precise answer to the self-established proposition. The first is to define the research scope, including the research time and space. In terms of the research time, for the need of elaboration, the research time is divided into two parts: one is "the formation time of modern publishers"; the other is "the time range of this book". In terms of the spatial scope of the research, it is identified as "modern British publishers", and the scope of its research "publishing" is defined as "commercial publishing activities for the purpose of profit, excluding publishing and communication activities funded by the government, institutions or individuals". In this way, it echoes the "publishing industry" which is one of the categories of "cultural industry" and the "special risk of new book publishing" and other related thoughts repeatedly emphasized in the works. Secondly, it defines several core concepts involved in the book, such as publisher, printer, bookseller, and related concepts such as "uncertainty" and "cultural middleman". As mentioned before, there are many books on the history of British publishing published in the academic circle, but the concepts involved are not completely unified, and the definition of concepts is particularly necessary, which can not only echo the theme but also facilitate the discussion. Two main themes: uncertainty and cultural middlemen. "Uncertainty" and "cultural broker" is the study of culture industry related problems frequently used two kinds of theoretical assumptions and analysis framework, the publisher of the birth of the two propositions as discussed the main line, on the one hand, avoids the book became a pure "modern British publisher" history, achieve the result of a combination; On the other hand, the paper also links the two main lines together with the evolution of publishing industry, and probes into the "uncertainty and the evolution of publishing industry, the nature of modern publishers and modern publishing industry".

According to existing research, "demand uncertainty" is widely used in the fields of economics, statistics and other disciplines, and this problem exists in almost all industries in the modern sense. "Uncertainty" in "the birth of publishers" refers to the uncertainty of "demand", more and more prominent the author demand uncertainty in "book", it can reveal in part how the unity of material and spiritual attributes as set "books" in the process of production may face the problem, as modern publishers have to face the problem. As a result, modern publishers must be "modern author" and "modern readers" linked to the activities of the "human", properly handle the relationship between the two, to establish a system for proper choice, clever design good books about, make sure good business model, etc., and properly solve a series of problems of modern publishing industry, and it explained by a series of problems of history, is the history of the birth of modern publishers system.

Cultural intermediaries is to use an academic concept in the field of culture. Pierre Bourdieu as "cultural middleman" refers to the social class formed by intermediary actors in modern cultural production, including critics, producers, publishers, advertisers and writers. Scholars such as Richard Peterson and Lewis Coser have enriched and perfected this theory. Scholars in Chinese culture have a similar definition. For example, he shengsui, President of the Shanghai editing society, once said that "cultural middlemen in publishing tend to attach importance to the career significance of their work first, and they are also good at management and have enterprise brains". The author applies the concept of "cultural middleman" to the birth of modern publishers, which can well explain the diversity of the form of the main body of publishing industry, and systematically sort out and study its functions and historical evolution. Because "as the individual cultural middlemen, the most concentrated expression of the cultural production of the organizers of their own complexity and contradictions, and individual behavior and ideological changes are better suited to the historical analysis to find".

Three core levels. The spread of book reading and writing in Britain in the 18th century, the change of the form of the book publishing industry in Britain in the 18th century and the birth of modern publishers in Britain in the 18th century have been carried out at the three core levels, so that the theme and main line of the discourse can be better expressed, forming a crisscross mode of discourse and making the treatise more scientific and reasonable.

In the 18th century, Britain "experienced a transition from a relatively stable pre-industrial society to an increasingly expanding industrial society, which was also a period of social structure differentiation and integration". Due to the changes in the internal structure of British society at this time, the modes of social communication, including books, as well as the mode of information dissemination, have also undergone fundamental changes. As far as the book field is concerned, both the producers and consumers of books have undergone tremendous changes, which is reflected in the emergence and substantial increase of modern authors. The successful writers, female authors and professional writers in all walks of life have gradually diversified their composition. The content of the book is also gradually showing the characteristics of The Times. In the field of literature, novel and other new books have appeared. Scientific knowledge, including natural science knowledge, has been better spread. Readers, with the demand of different knowledge, show a trend of expansion and diversification. "The birth of the publisher" is a masterly application of 17th-18th century personal library records and British reading databases to prove that "the fundamental market environment for publishing has changed substantially" in 18th-century Britain.

Due to the changes of authors and readers in Britain in the 18th century, the industrial pattern of book publishing industry must also change with the change of book production. However, for this new market, booksellers still wander in the fields of manuscript, grammar textbooks and reference books, and new books do not have a sudden "blowout". The reason is that the demand for new books is uncertain, which makes the publication of new books a high-risk behavior. The author discusses from the aspects of "the uniqueness of content", "the instability of book value" and "the factor of piracy", and proves that the uncertainty makes British booksellers face a "market environment of modern publishers" at the end of the 18th century.

The birth of modern publishers is firstly based on the old-fashioned booksellers. The birth of publishers recognizes this problem, and the author makes a specific analysis of the traditional business model of the old-style booksellers, including "publishing in a certain world" and "joint publishing system". Since 1774, the united publishing system has declined, and the development strategy of booksellers has undergone a great transformation, from the united monopoly to independent competition. In order to cope with the uncertainty of book production, publishers allied with authors through "topic selection" and "draft selection", and went on to professional publishing, until the combination of capital and the great differentiation of booksellers, finally gave birth to modern publishers. Therefore, it shows that the formation of modern publishers in Britain is the result of the comprehensive effect of multiple factors, and the process involves "cultural characteristics of books, changes of social and communication systems, field structure of publishing production, capital circulation, cost composition and profit mechanism, etc.

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Visual Essay是什么,Visual Essay怎么写

如今，很多知识都设计到Visual方面，但只有很少的人对视觉现实有理论的认识，所以国外大学会有意识地培养大家的Visual，有的学校甚至要求学生写作Visual Essay。那么Visual Essay是什么呢？又该怎么写呢？下面就给大家讲解一下。

如何写一篇视觉分析文章 Visual Essay？

通常，视觉散文中的图像呈现是由这些元素引导的：

• 一系列图像以及它们是如何相互关联的，图像是如何包含在集合中的。

• 一组显示图像的页面以及之前和之后的页面。

• 简短的分析、引文、关键词、挑衅性问题和陈述。

• 图像上显示的文本。

• 简短的开头和结论。

不同类型的视觉呈现可以作为学生论文创作的刺激、视觉、语义支持。绘画、照片、图表和表格的复制有助于不同类型的写作活动的发展，表达技巧的提高，演讲与艺术的融合，学生文化能力的形成。与图片、照片和方案相关的作业激发说话者的言语活动，并支持和指导他或她的演讲活动。检查图片、照片、表格和方案触发的思维过程，促进学生观察的发展和对语言现象的关注。

visual essay不是论文写作的常用方法。然而，创作一个好的visual essay就像写一篇好的学术文章，在大多数情况下，它写visual essay更难。不要因为你认为写visual essay比“普通”文章容易而选择写一篇visual essay，这样会导致糟糕的工作。在任何情况下，如果你不知道如何写一个visual essay，最好是阅读你能找到的尽可能多的guides。

如何在写作中运用Visual Elements

visual elements的使用有助于写作，保证其逻辑性、完整性和词汇语法多样性，将话语组织成语义块，孤立细节，形成话语的主旨，刺激某些词汇的使用，并对词语的意义进行注释。

visual essay通常具有连接序列的形式，但如果想要更好地贴合你的想法，则应该是一组未相连接的卡片。它可以以PS图象处理软件幻灯片的形式自动呈现，根据文章风格将图像和文本结合起来。请记住，visual essay的例子是成功的关键，因为它们可以帮助你了解如何处理自己的论文。

visual essay的一个有趣的选择是把它写在漫画书上。当你写这样一篇文章时，你应该把你的个人态度呈现在你为你的论文选择的漫画里。漫画书可以由你的老师提供，或者你可以使用你想展示的。在写漫画书视觉散文时，应该考虑以下问题和任务：哪些一连串的事件，高潮是什么，结局怎么样？如果你不知道如何在漫画上写一篇视觉文章，你需要阅读至少一个视觉散文的例子。

visual essay应该等同于传统学术论文。这意味着你需要做一些研究，适当地组织信息，并且在创作你的文章之前制定一个计划。例如，如果书面论文包含1500个单词，那么visual essay应该包括10-12个图像和将近500-700个单词的文本。

visual essay应该包括annotated bibliography。annotated bibliography是学术论文的重要组成部分。有一些有效的提示可以帮助你创建一个没有任何问题的visual essay：

• 浏览网页和为你的论文收集所需的所有有用信息。

• 文章里面应当包括合适的图像和想法。

• 为了让你的陈述更加有趣，使用不同的图形，diagrams和图表。

• 所有你使用的数据必须是最新的。

• 不要忘记在捍卫你的文章的同时，要有多种可视化手段。

在交论文前，让你的亲戚或朋友浏览一下你的论文。他们可以给你很好的建议。

什么工具可以帮助我们留学生写一篇Visual Essay？

向听众展示你的想法是获得高分最重要的时刻之一。为了使你的演示更吸引人，你可以使用以下工具：

• PowerPoint

• Photoshop

• Adobe Flash

• Microsoft Word

• Windows Movie Maker

当你做Visual Essay时，丢弃现成的模板。他们对每个人都毫无灵魂，枯燥乏味。最好是自己创造一些东西。此外，没有必要为此设计技巧。不要把你的演示变成色彩斑斓的，即使你的Visual Essay是专门为儿童的主题。

以上就是关于Visual Essay写作的讲解，希望可以帮到同学们的写作。

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Paper代写：Accounting treatment of goodwill

本篇paper代写- Accounting treatment of goodwill讨论了商誉会计处理。商誉是市场经济的产物，是企业拥有或控制的、能为企业带来超额利益却无法具体辨认的一种无形资源。在商誉会计的确认是计量、记录、告的前提与基础，有关商誉会计处理的很多问题是由确认问题引起的。本篇paper代写由51due代写平台整理，供大家参考阅读。

As a product of market economy, goodwill is an intangible resource owned or controlled by enterprises, which can bring excessive benefits to enterprises but cannot be identified. Study on problems existing in several methods of accounting for goodwill.

As a product of market economy, goodwill is an intangible resource owned or controlled by enterprises, which can bring excessive benefits to enterprises but cannot be identified. In the recognition of goodwill accounting is the premise and basis of measurement, recording and reporting, many problems related to the accounting treatment of goodwill are caused by recognition problems. Therefore, the recognition of goodwill is extremely important. The recognition of goodwill includes the recognition of self-generated goodwill and the recognition of consolidated goodwill.

First, the recognition of self-generated goodwill. It is all kinds of superior conditions and intangible resources accumulated step by step in the long process of production and operation. Self-generated goodwill cannot be confirmed and measured for various reasons.

Secondly, the recognition of the combined goodwill is the only recognition of the purchased goodwill according to the difference between the acquisition cost and the fair value of the acquired enterprise's net assets. A business merger under a different control, in which one business purchases equity or net assets from another business without the control of one or more parties. Its main feature is the parties involved in the merger, before and after the merger do not belong to the same party or multi-final control. The purchase method is used in the business combination that is not under the same control, that is, the enterprise that carries out the merger USES cash or other non-cash assets as the cost of the merger, and purchases the net assets of the merged enterprise and realizes the accounting treatment of the business combination. On the date of the merger, the company that carries out the merger records the fair value of the identifiable net assets purchased by the merged enterprise into the assets and liabilities of the merged enterprise.

Direct write-off method refers to an accounting treatment that, after obtaining and confirming the business consolidated goodwill, immediately writes off all its value and simultaneously reduces the owner's equity. The goodwill is directly written off on the date of the acquisition with the capital reserves of the buying enterprise or consolidated statement. Goodwill is the value difference of a particular capital transaction of a business. Its essence is the net amount of the acquisition price higher than the fair value of the acquired enterprise's net assets, and it is an intangible expense incurred in the enterprise merger and acquisition. The balance formed by the asset exchange essentially represents the capital loss of the acquired enterprise, which is caused by the fact that the price paid by the acquired enterprise is higher than the fair value of the net assets of the acquired enterprise. Therefore, it should be written off immediately after the acquisition and completion of the enterprise.

Amortization refers to the accounting of the combined goodwill separately as an asset and amortization during the expected earnings period, matching the excess economic benefits obtained in the future. The combined goodwill represents the expenditure incurred by the acquired enterprise during the acquisition in order to obtain the excess profitability of the acquired enterprise in the future. This asset is timely like other assets, and its value will be continuously reduced with the change of market competition conditions. However, it has certain non-objectivity in the fixed period, and it is difficult to reflect the increased value of the combined goodwill.

Permanent retention means that the combined goodwill is deposited in the enterprise as a permanent asset, and the historical cost of the goodwill is reflected in the balance sheet. The value of the asset does not increase or decrease during the period of the enterprise's existence.

The impairment test method is based on the new standards in China. The goodwill formed by a business combination shall be tested for impairment at the end of each year. This practice can reflect the final price of the business merger goodwill more truly, and guarantee the authenticity of accounting information.

Direct write-off method is a kind of treatment method which can be cancelled immediately after the initial recognition of the combined goodwill. In fact, it is considered that the merged goodwill is not the assets of the enterprise, while in fact the consolidated goodwill is a valuable asset of the enterprise. Good goodwill can bring huge excess profits to the enterprise. Users will be skeptical about whether the accounting information generated by this method is authentic and useful for decision-making.

Although this approach to goodwill is supported by most countries, it does have some problems in actual implementation. First, sustained amortization of goodwill is not consistent with the character of goodwill. Goodwill is a kind of sustainable processing and its value will change in uncertain direction. Second, sustained amortization of goodwill is likely to inflate assets and profits, resulting in accounting information distortion. Under the method of continuing amortization, the decrease in goodwill is a fixed annual amount. If some major events lead to the substantial impairment of goodwill, but the accounting statements do not show, so that the assets and profits of the enterprise are inflated, thus leading to the accounting information distortion. Finally, periodic amortization of goodwill leads information users to think that the goodwill of a business is declining year by year and its operating capacity is declining year by year, but this may not be the case.

The permanent retention method takes goodwill as a permanent asset, but it may falsely increase or reduce the assets of the enterprise, especially when the value of goodwill is greatly reduced, which will result in false accounting information. This method is not practical.

The impairment test reflects the characteristics of goodwill, that is, goodwill is a non-recursive asset, which makes accounting information more relevant and contributes to the disclosure of accounting information with higher authenticity in accounting statements. As a permanent asset, the purchased goodwill is not amortized over a limited period of time, but is subject to impairment tests each year to ensure the reliability of the measurement. The impairment test method is a feasible treatment method, but due to human factors, it may be inaccurate in the measurement of fair value, and the annual impairment test will increase cost consumption.

After the purchase of goodwill into the accounting system after confirmation, in addition to the established amortization scheme system amortization, but also to devalue revaluation. This is mainly because goodwill belongs to the long-term assets of the enterprise in terms of element classification, and its value can easily fluctuate greatly in a short period of time. Therefore, the amortization based on the straight-line method is not sufficient to reflect the decrease of its value.

The recognition of goodwill is objective and should be confirmed and disclosed by both outsourcing and self-generated goodwill. For self-generated goodwill, it should be confirmed when it is formed. Specifically, it can adopt capital method of excess earnings in asset evaluation without amortization, and conduct value test at the end of the term to determine its increase or decrease value. For the negative goodwill in the purchased goodwill, the sum of the fair value of all net assets of the purchased enterprise exceeds the purchase price of the purchased enterprise and all of them shall be recognized as negative goodwill, which shall be recorded under other comprehensive income items in the comprehensive income to fully reflect all the performance of the enterprise.

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Essay代写：The international monetary system

下面为大家整理一篇优秀的essay代写范文- The international monetary system，供大家参考学习，这篇论文讨论了国际货币体系。国际货币体系的变迁史也是霸权主义形成的兴衰史，它不仅影响到体系的建立，更在某种范围内决定着体系的运行和变迁，充分体现了时代的特征。在新的国际货币体系中，美元仍然占据着中心货币的地位，同时美元不再与黄金挂钩，这就意味着美元从一种由黄金支撑的货币变成了不受任何货币约束的不可兑现的国际货币，储备货币变成了以美元为中心的多种货币，因此这一段时期的国际货币体系也称之为美元本位制。

New institutional economics argues that institutional rigidity is the beginning of institutional change. "Institutional change may be driven by the need for more effective institutional performance linked to economic growth." When countries' economies develop to a certain extent, international trade and capital liquidity are constantly expanding, and the issue of international currency settlement also arises. This requires the emergence of an international rule, a system that allows it to freely govern the monetary relations of countries and to become a set of arrangements and practices on which payments for various international transactions are based. Such arrangements and practices are the international monetary system, which is constantly changing with the changes in the international economic environment, namely the changes in the international monetary system.

The basic experience of the international monetary system from spontaneous to the evolution of human design, to some extent, we can think so, history of the international monetary system also form of hegemonism and fall, not only does it affect the system's establishment, more in a certain range determines the system's operation and change, fully embodies the characteristics of The Times.

In the late bretton woods system, the international inflation caused by the massive issuance of dollars and excess liquidity became more and more serious. $1971 announced that the gold standard, bretton woods, the international monetary system into a state of confusion, snapping up the German mark appeared on the foreign exchange market and the situation of the Japanese yen, exacerbated by the devaluation of the dollar, the international gold prices rise further, rising oil prices, a new system needs to maintain the international financial market stability appears imminent.

In January 1976, members of the international monetary organization (imf) met in Jamaica to discuss the international financial order and reach the Jamaica agreement. The main content includes: one is the non-monetization of gold. Countries no longer have to tie their currencies to gold, and international settlement can be done without it. Second, diversification of international reserves. The us dollar is no longer the only means of international settlement. Sterling, franc, mark, yen and SDR were all used as international currencies. Third, fixed and floating exchange rates coexist. Countries can peg their exchange rates up and down.

The Jamaica agreement is mainly an official recognition of the international monetary system from chaos to spontaneous formation. Due to the continuation of the dollar hegemony, in the new international monetary system, the dollar currency still dominate the center, at the same time, the dollar is no longer tied to gold, this means that the dollar from a supported by gold currency into not subject to any monetary constraints do not meet international currency, becoming the reserve currency, the dollar as the center of a basket of currencies so that a period of the international monetary system is called a dollar standard.

In the process of the ascendance of the dollar standard system, due to the development of global economy and the strength of many currencies, the dollar experienced several stages from weak to strong, and finally faced many threats. In the 1970s, when the Middle East oil war broke out, the United States gained the right to price oil in dollars, which to some extent ensured the strong position of the dollar. After the plaza agreement, the dollar standard became operational. From the mid and late 1980s to the early 1990s, the third scientific and technological revolution represented by the computer rose in the United States, and the United States became the country with the highest global competitiveness. With the rapid economic expansion, coupled with the implementation of the policy of "strong dollar" by the Clinton administration, the American economy was on a brilliant track.

In the early 21st century, the euro performed well on the international monetary stage, posing a threat to the dollar standard system to some extent. The rise of the euro gradually shook up and even dismantled the dollar standard system. In the first quarter of 2007, another disaster of the United States -- the subprime mortgage crisis began to break out, which became more and more serious. It soon spread to the global financial markets, causing global turmoil. Many countries were caught in the debt crisis, which affected the growth of the real economy. In this crisis, the United States suffered a painful blow, its financial system was close to collapse, and the real economy was plunged into a deep recession. As the crisis deepened, many scholars began to think about the relationship between the dollar standard and the financial crisis, and once again called for an end to the dollar monopoly.

The reason why the system keeps changing or changing is that it cannot adapt to the changing environment. The root cause of the repeated changes in the international monetary system is the new requirement that monetary and financial arrangements cannot be made with the continuous growth of the world economy. Therefore, the fundamental goal of reforming the us dollar standard system is to make the new international monetary system change the world economic imbalance and achieve a virtuous circle of economic order. The direct goal is to get rid of the shadow of dollar hegemony and effectively restrain the irrational policy behavior of the United States. It not only reflects the flexibility of the exchange rate system, but also keeps the exchange rate system stable. It shows timeliness and soundness in the adjustment mechanism of international balance of payments. We will strengthen international monetary cooperation and strengthen the resilience of the international monetary system to risks. The possibility of the world's major currency serving as a reserve currency. The sustainability and ductility of the us dollar standard determines that the us dollar will not withdraw from the international market in the short term. However, from the analysis, we can see that the international monetary system has reached the point of reform. Can the strong currency in the world replace the us dollar as the reserve currency? Although the euro has been running smoothly since its launch, the interests of countries within the euro are not exactly the same. The inherent instability of a multinational group makes people doubt about its future development. Although Japan is an economic power with remarkable speed of development, its political subordination, coupled with the disaster in 2011, makes it difficult to make great achievements in the international arena for a certain period. At present, the RMB is on the upward trend. Many countries and regions have begun to use RMB for settlement, and some large international transactions also accept RMB presettlement. Along with China's economic strength, its influence and discourse power in the world are also increasing. In the near future, China and the United States will keep abreast with each other and even replace the United States as the dominant country. However, we should also clearly see that China has four currencies in circulation within its borders, and the RMB has not yet been internationalized, China's capital account has not been fully open to the world, the implementation of fixed exchange rate has become the target of the United States, and the internationalization of RMB is still a long way off.

On the eve of the 2009 G20 financial summit in London, zhou xiaochuan, governor of the people's bank of China, published a paper on the central bank's website entitled "thoughts on reforming the international monetary system", which caused international repercussions. He suggested that the creation of an international reserve currency that is decoupled from sovereign countries and can maintain long-term stability of its value, so as to avoid the inherent defects of sovereign credit currency as a reserve currency, which is the ideal goal of international monetary system reform.

The idea of a super-sovereign currency has a long history. But so far no real progress has been made. Many scholars have questioned zhou's proposal: the super-sovereign currency itself has no value, it only represents a monetary symbol, there is no economic entity affiliated to it, how to guarantee its circulation? Who will manage the super-sovereign currency today?

In fact, theoretically, the value of the international reserve currency should, first of all, have a stable benchmark and clear issuance rules to ensure an orderly supply. Secondly, the total supply can be timely and flexibly adjusted according to the change of demand. Third, such adjustment must be detached from the economic situation and interests of any country. Super-sovereign currency can use such a system arrangement: by a trusted global institutions to design the issue of super-sovereign currency, establishing super-sovereign currency clearing relationship with other currencies, and actively promote the international trade, commodities pricing, investment and using super-sovereign currency of an enterprise, at the same time by the agency to be responsible for the global financial supervision and coordination. The reserve shares of each country in the institution can be distributed in proportion according to the size of the capital shock in the financial crisis and the specific characteristics of the liquidity demand of relevant countries, and according to the proportion of GDP, trade volume or other economic indicators in the world.

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