Junjun's Home – Page 15 – Simple and Fantastic

Happy Teacher’s Day: A Belated Wish

It has been approximately 20 years since my first step into the kindergarten as a young student, and many teachers have come and go, who taught me piles of knowledge, ranging from elementary ABCs to advanced skills, from fundamentally ethical principles to professional trainings. It is the teachers that bring me to my present situation. Thanks for their kindness and hard-working. Wish they happy Teacher’s Day!

Some teachers in my primary school, among the ones that taught me, changed my life greatly. The first one is an old math teacher, Mr.Zhou, who was the headmaster of my primary school. It is him that draw me the interest on mathematics. It is the old time when the Olympic Contest on Mathematics are still for interesting and involves no commence, which differs from that of today. I did participate some contests but gained nothing. The only thing i get is the experience on exams. I don’t know why there are so many parents and children are mad to this contest, and spending great money on that. In my opinion, mathematics can, and only can be depended on interest, but not on training.

And, Ms Luo and Mr.Xu, my headteacher in primary school, also bring me great influence on my education. Unlike who I am today that seems to be more bright, I was only a shamed boy in primary school that don’t speak much to others. Mr.Xu paid much attention on my diet and study during her spare time, and, it was her that firstly taught me how to husk the apple. Meanwhile, I got adequate scold as well due to my dishonesty, which follows the nature of the boys. But Mr.Xu apparently taught me on how to be a man, to be encouraged and bright. But unfortunately I have lost the contact to him.

Mr. Liu, a computer teacher in Children’s Palace of Jinchang Distinct, brought me the very first touch to the computer in 1996, when computer in China is still quite a precious toy. Occasionally I got a recommendation from my primary school that promoted my first education on computer, though the skills that I learned is quite rough, nothing except typing English letters. While it is the typing skills that learned when I was a boy that bring me great convenience today, such as taking online tests of GRE and TOEFL as well as writing papers and programs. Later I got the training on fundamental theories, operating system, word processing and data management from him and obtained my first certificate of computer skills in 1997, when I graduated from primary school. But I can hardly contact to him as well.

In my past study of years, I came across great number of good teachers including my present professor, but it is all these teachers in my primary school changed my life greatly. I appreciate the kindness and honesty of my teachers heartedly. As a final of this post, wish all the teachers, no matter if you are mine or not, a happy Teachers’ Day!

Back to Wuhan: My New Start

终于完成了这个被我舍友成为神经病的活动，挑了武汉最热的日子回来。呵呵，不过天公总是很眷顾我，这不，武汉开始降温了，呵呵。

终于没有发生航班延误，我所乘坐的厦门航空公司的航班很准时的降落在了武汉天河机场，可喜可贺啊。唯一美中不足的就是武汉的路实在是太堵了。

其实萧山机场也是个不错的机场，尽管规模不能同浦东国际机场同日而语，但是现代感也很强烈。

这是机场的一角，怎么样？还是很赋有现代感的吧？不知道为什么，我总是很喜欢这种金属的质感。

这就是我坐的飞机啦，呵呵，普通的波音737，没啥好说，不过呢，厦航的飞机还是很新的，不像南航和东航的比较破，呵呵

正如一些网友所言，厦航提供的餐饮是不错的，相比较南航的饼干和东航的面条，厦航提供的还算丰富，呵呵，另外，他们实时提供飞行高度方面的数据，这点，我只在去年的国际航班上见到过，国内的么，大姑娘上轿——头一回。

今天一路上的经过的地区都是多云的天气，不过漫天的云朵还是很好看的哦

空中鸟瞰武汉，也别有一种感觉，无奈是多云天气，感觉雾蒙蒙的，不太清楚

最后几张是降落时候拍的，本来以为不能用，不过看空姐没管我，应该没事儿

终于回到了阔别三个月的学校，同时也搬进了7楼的新宿舍，尽管爬楼比较累，但总是会适应的吧，呵呵

Wal-Mart in Suzhou: A New Branch

今天下午去了趟现代大道新开的沃尔玛分店。该店实在是新，新到了连沃尔玛中国的官方网站上都查不到它的踪迹。随着这家沃尔玛的开张，这个区域内大型超市已经形成了。其中有世界排名第一的Wal-Mart，有排名世界第二的Carrefour，以及法国超市欧尚和一家本土超市。真不知道这些经营者为何去如此选址，显然这不是一个很好的经营策略。因为这种选址会导致产权外化（Externals of Property Rights）会非常严重，当然，从一个整体来看，这些Externals可以相互write off，但是对每一个经营者而言，这种外化显然会带来经营的风险。

我与Wal-Mart的第一次接触是在2005年。期间我在南京上学。当时每每去新街口，Wal-Mart总是我们的最后一站。我们会在那里采购大量我们的日用品，然后带回仙林。其实现在想来，我很是佩服当年的勇气，如果现在，我难保会不会有那个勇气带着一大包东西转公交车。况且经历过的人都知道，70路公交车的拥挤程度永远是一场噩梦。

至于第二次的接触，则是在Honolulu。当时是我从购物中心出来，却跑错了方向，而误打误幢遇到了一家山姆会员店和Wal-Mart广场。后来带给朋友们的礼物多来源于此。其实数年前在南京Wal-Mart的感觉并没有让我对这个世界第一大超市有什么感想，毕竟他的货物，服务，价格等等与其他超市，比如金润发（苏州叫做大润发）并没有实质性差异。但是这次却大大的改变了我的看法。美国Wal-Mart，的确如其网站所展示的那样，货物玲琅满目，而且很多商品都是1，2美元的小东西。同时，货物涵盖很全面，从钥匙扣，CD一直到笔记本电脑一应俱全。而且人气非常高，在Wal-Mart绝对可以看到在美国难以见到的排队景象。

今天的苏州Wal-Mart之行，则是我第三次接触这家超市。步入园区的这个超市，崭新的货架，以及Wal-Mart那具有标志性的蓝色色调给我留下了很深的影响。但是我实在是搞不懂这个店的店长为何如此急匆匆的开业，在外部装修和内部装修都没有彻底结束的情况下。不知道谁来为顾客所可能遭受的慢性笨中毒来负责呢？其实这家店应该目前是试营业状态，经营问题还是很突出的。主要有：

物价偏高。相比较与周边的Carrefour, 大润发，欧尚和家乐福，目前他们的物价实在是没有什么让人心动的地方。据我的观察，面包，糕点的价格都不低，日用品的价格也并没有优势。不过曾有文章表示中国的落后的物流系统很大程度上制约了Wal-Mart的发展。或许正是这个原因削弱了他们的低价吧。
货物并不充足。我很容易注意到很多货架有售罄的情况。事实上，在Wal-Mart今天的人流情况下，这种情况不该出现，或者说，他们后勤人员并没有及时把货物补充到货架上，而且货架的服务员和导购员设置混乱，过秤处长队现象明显。或许这也是他们试营业所需要发现的问题吧。
收银员素质低下。注意这里我不是说收银员的人品，而是讨论其业务能力。说实话，我实在难以把世界第一大超市同一名动作缓慢，容易出错，且不会使用顾客信用卡的收银员联系起来。真不知这种工作效率如何面对中国春节之前的购物狂潮，呵呵

俗话说，千里之行，始于足下，希望苏州的这家Wal-Mart一路走好，给苏州市民提供更多的实惠和帮助吧。

Flight Change: An Alternative Choice

There are only 3 days left for my summer vacation due to my schedule of going back to Wuhan to continue my preparation for GRE and my admission to the graduate school. Everything seems quite okay and I am just wondering what to do as my plan when back. But everything changed when I get a short message from the China Southern Airline that my scheduled flight has been delayed due to some reason to 9 p.m. And two choices are offered: I can either accept the change, quite arbitrary, or to cancel that seat.

If there is nothing urgent as my classmates, such as GRE exams, I would directly postpone this flight but continue to stay at home. But now I have to go back on time, since I don’t want to suffer the same situation as that happened in June. A direct consideration on train directly draw me to a check on the timing schedule, but unfortunately, the only train to Wuhan would be arrived at 10:30 p.m in Hankou, no earlier than my flight.

While fortunately I get the flight from qunar.com, a famous search engine in China for hotels and air tickets, that there is a 300-yuan ticket from Xiamen Airline to Wuhan. Though it is a bit expensive and I have to go to Hangzhou to take that flight, it is acceptable, comparing to the price that can be twice of much from other airlines. Wish this flight would not be cancelled. I really don’t want to stay in a bar at the airport for hours.

So I firstly asked the refund from the China Southern Airline.

And then make an new order from Xiamen Airlines, frankly speaking, their website and ordering system needs to be improved.

Comparing to the delay that I suffered, the informing in advance is a progress on their service, but in fact, some compensation to the customers should be offered as well according to the conventions of airlines overseas. For this, the companies in China needs to be improved. And, why not send me an email but a short message to my cell phone?

Accounting Theory: Some Books I Read

时间过得还是很快的，转眼间，研究生生涯的三分之二时间已然逝去。借着今日的凉风习习，反思我过去两年所读过的书，其实还是不少的。尽管我并没有从头到尾完整的读过其中任何一本（我觉得读书更多的是选择），但是我还是打算就我读过的书来做一个总结。今天我们先做的主要涉及会计理论方面。

会计理论，不同于本科阶段所学的会计实务知识，是一种更多的讨论会计底层的学科，比如准则制定的导向问题，目标问题，以及投资者与经营者之间的委托代理关系等等。这是大多数学校都会给研究生开设的基础课，我所在的学校也不例外。同时，在我的学校，本科似乎也有类似的课程。对本科生而言，这类课程有助于他们去考研，而对研究生而言，这是他们学习如何做研究的启航点。而我的梳理就从最狭隘的传统会计理论开始。由于我水平有限，错误在所难免，望见谅。

我第一次接触会计理论，并不是始于研究生阶段，而是始于本科时代所读的这本由孙玉甫等人所作，由盖地作序的《广义财务会计理论》。尽管在今天看来，这本教材多少有点肤浅，但是他的确是第一次让我了解到了除了会计分录和财务报告外会计学科的广阔的天地。通过这本书，我第一次听说了财务会计的准则制定目标，原则等等的理论解释，同时也第一次知道了美国，英国ASB（现为IASB）等机构的简单情况。由于我以前所学的内容多为实务性知识，而有悖于中国准则的名词和知识都较少听到。如利得，全面收益等等。尽管当时只是一知半解，但是无意中，这本书却让我萌发了对会计理论的兴趣，进而促使我做出了考会计研究生的决定。

而进入研究生阶段以后，开始接触的第一本会计理论方面的书籍则是林志军和葛家樹教授所作的《现代西方会计理论》。我想很多人知道这本研究生教材。这本教材几乎是我们当时上课时候的范本。该教材很好的解释了很多与准则制定与应用相关的理论基础。考虑到葛家樹教授所作的研究，这本书详细介绍了美国FASB的各项准则中的大量内容，如物价变动，全面收益，以及资产负债表观下的所得税会计处理（我国已采用）等。更加难能可贵的是，这本书也同时简单介绍了Ball and Brown (1968)所开始的，由Watts和Zimmerman人提出的实证会计理论，尽管限于作者的理解，这本书对该内容并没有做到客观评价，但也表现了老一辈学者对当代研究的关注，实已难能可贵。相比较于《广义财务会计理论》，这本书显然更具有内涵，难度也更大些。但考虑到此书为研究生教材，而前者为本科教材，这种差异也就可以理解了。

受我恩师的影响，进入研究生阶段以后，我就开始不再关注这些传统理论，转而开始对罗切斯特学派所倡导的实证研究（其实这是国内的误传，更准确的，这是经验研究）。这种转换促使我开始去拜读Watts和Zimmerman的大作——《实证会计理论》。这是一本经典的英文教材，但我最早阅读的是中文版。这本教材主要讲解了EMH，CAPM，盈余公告的信息含量，竞争性假说，薪酬计划等问题。与其说这本书是教材，还不如说该书是一本论文的综述。个人感觉，作为一个会计研究生，这本书是不可不读的。当然也有一个问题，就是我觉得这本书的中文译本的翻译比较生硬，有些句子艰涩难懂。而最近人大出版的英文原版则读起来会轻松很多。如果诸位愿意一堵此书风采的话，我建议诸位直接读原版。如果与Watts和Zimmerman于1990年在Accounting Review上所发表的十年回顾一同阅读，则效果会更好。尽管很多国内学者，尤其是老一辈学者并不认可，但是这的确是会计理论的一个进步。经济学，统计学等数理方法的引入，可以很大程度上提高会计研究的严谨性。

但是《实证会计理论》也有一个致命的缺点，那就是，该书并不适合没有研究经历的人阅读。因为这书的内容相对零散，而且写作风格类似于文献回顾，却不提供必要的理论链接。所以在读此书遇到困难之后，在我姐的指导下，我接触了另一本著名教材——《财务会计理论》。该书由加拿大滑铁卢大学William Scott所著，更新频繁，该书涉及了几乎所有的国际顶级期刊上的重要研究，并且用通俗而朴实的语言进行了诠释，而去掉了原论文中大量的数理模型和推论。尽管该书的立足点只是在于给本科生和不立志于做研究的学生提供理论的介绍，但是该书却为我们提供了一个不错的视野和过度平台。唯一的缺憾是，该书的中文版翻译并不好，而国内却没有影印版。我手头的英文版则是通过大哥从新加坡国立图书馆复印而来。细读之下，感觉非常棒。英文原版可以从Amazon购得，但是价格非常贵。

先写这么多吧，等过几天再把其他的书补上来。水平有限，如有不实之处，还请多多见谅。

Staying at Home: A Review of My Summer Vacation

It is getting more difficult to remind myself of the old times when I was still a boy that was interested in wandering around the garden in my grandma‘s house and playing some tricks with my friends. In fact, I am getting more and more preferred of staying at home or the dorm, spending the whole day on writing, reading and PC games. The summer vacation this time follows this ‘tradition’ thoroughly that I spent quite little time of going outside.

The mere reason for this staying comes from the GRE failure. That is, I would have to spend more time that I firstly anticipated to prepare for that exam in October. Memorizing the words and phrases in a glossary for GRE is not an easy job since you have to revisit the words from time to time to avoid them from being forgotten. In fact I doubt myself sometimes why I made the choice on pursuing my PhD program overseas, which lead me to the dilemma at present. But once it is determined, okay, just go forward. The exam in October is to be my last chance in Wuhan. I do admire the atmosphere overseas since my visit to Hawaii last year.

The rearrangement on time for the GRE exams totally abandoned the plans that I made previously which involves reading classical literatures and visiting some parks. I even prepared an annual card for my travelling. While, what a pity, the card was used for only once when Jiang and his wife came in July. The books I ordered from the Amazon are also put aside. In fact, I was just willing to take some study on economics and accounting theory in this summer originally, aiming at preparing for the PhD entrance exams in China. However, the fact is quite apparent: they are all substituted and occupied by the GRE again.

I am scheduled to be back to Wuhan in September 7^th, too many affairs are waiting for me. Perhaps, it is also the time for my change of the living style.

Liquor: Can they mean everything?

Quite occasionally I earned a chance to talk to Yin, a staff working in Ernst & Young. After the accomplishment of the talk on some professional issues, we turn to the capability for liquors. In fact, in the past few years, quite a lot of my friends and colleagues have tried to persuade me to improve my capability for this, while, I did very little improvement in this.

I don’t know if it is the influence from my families that provokes my situation today. My daddy is quite a good drinker and he can drink quite much wine during some banquets, including the birthday ceremony for my relatives and wedding ceremony for my friends. Perhaps I have seen too much occurrence on the unconsciousness from the persons who have drunk too much, including my daddy that I hate the drinking from my heart. Thus I keep the record of taking no wine since my birth, and it lasted to the graduation from Nanjing Normal University and my admission to the Zhongnan University of Economics and Law.

I don’t know if it is the tradition and convention in Hubei that breaks my recording of this. I started to take some wine following the suggestions from my friends. Though my capability for that today evens shows to be embarrassed and even a girl can beat me undoubtedly on a battlefield of drinking, I suppose no further improvement on my capability on this. Perhaps it is my chillness on alcohol, a special attitude that renders my limitation on this. And such limitation definitely drove me to the rejection of the wines, even champagne during my last trip to Hawaii, but only the acceptance for juice, which, under most occasions, are prepared for girls.

But the limitation can definitely bring me quite a lot of trouble on my job seeking, as many friends suggests. Given China as an example of the Eastern Asia where people pay adequate attention the relationships among the individuals and banquet are taken as a main communication channel for both family and commerce, drinking is undoubtedly to be a good and sufficient way to get closer between persons, no matter whether you are a custom or a manufacturer. Mr. Li, a friend who is working in Eastern Airline of China,, showed me the importance of drinking if a willing to be a manager is considered. And Yin also provides the similar conclusion to me tonight. More importantly, she showed me the importance also applied to the girls, but not only the boys as I initially suggested.

However, the healthy problem and disease that are accompanied by excess drinking cannot be omitted. Too much input of alcohol can lead to problems on lungs and several surveys shows the significant relationship between the drinking and the lung cancer. But why do so many people keep on drinking even if they are fully aware of this potential threat to their health? The reason can be simple: they want succeed. In a competent world nowadays, succeeding on career means too much, good income, better housing condition, and excellent medical care and so on.

While, can drink be the only sufficient way of communication? The answer is definitely negative. There are some other ways, including Golf, tennis, and others. And why not choose some other activities that can reduce the threat to our health? We are considering the success to our career, its okay, but at the same time, pay attention to your health.

A Great Move on My Blogs

I eventually finished the whole works to move my blogs into this new site. It is a great job, since I have to do plenty of works to reset all the links to the cited images in every post.

The main contents, and the most important ones, are from QQ Zone. Most of my posts that can reflect my life and thoughts are stored there, including the travelling to Hawaii. According to the suggestions from the internet, firstly I use Blogbus to transfer all the posts into a XML document, and then import that ino the WordPress. Here I use the filter that can directly read the XML document from the Blogbus without any converting needed.

But the most great problem is the links to the image. Traditionally, the external links from QQ Albums are not supported. That is, all the links will be broken once the posts are moved. However, the Blogbus draws the encrypted links to the image as well when the posts are drawn, and most images are correctly displayed. While I am still worried about the links, since when even a tiny adjustment was adapted by QQ Zone, all the links would be broken and dropped. But I do find no suffiient way to solve this but only download the images to my local computer and update that again.

The move from Blogger.com is much easier. It is quite an old blogger service provider (BSP) that I started to use in1995. But following the traditions here that the service was also soon GFWed when there are more and more Chinese users involved. A direct WordPress XML document was firstly exported from WordPress.com where the blogs from Blogger.com can be directly imported. Then the document is imported into my site and some categories and tags are added manually. The only problem is that the service from WordPress.com is also GFWed and some special actions are adapted.

Till now, all the works are completed, and you have access to all my posts from this site directly since 2005. But do care that I deleted some very short posts since they are really too short to deliver adequate information to the readers. In fact, they are more fit to the Twitter though there was no such service at that time.

Thanks for the technical supports from my friend Bill Wung. It is his suggestion and help that brings me great convenience in this accomplishment.

New Working Paper Available: Link From SSRN

An E-mail from SSRN shows that my new working paper co-oporated with Prof. Wang Xiongyuan, my tutor, has been qualified as a new submission to the working paper archive, sharing it with the colleagues all over the world. Occasionally I saw my last submissiion last year, a sentence-to-sentence translation, which reminds me of my old days when I firstly learn to write a paper in English. Though the work is not a writen one, but only a translation. The one that I submitted this time is a fully written one.

The paper is also submitted to Prof. Li, as a submission of revised work to APJAE, but the result is unknown yet. I will update the progress here.

The working paper can be downloaded here, but please keep the rules from SSRN and basic academic ethics.

Click here to link to that paper

It maight be my last paper to be accomplished in ZNUFE, many factors promote this decision. I need more time to work for some other personal affairs that can decide my future. What’s more, I need more time to learn more, building up solid foundation before doing my next research.

GFW: What are you doing indeed?

本来不想发表什么言论，只是今天实在忍不住了，因为我发现GFW的流氓行径已经上升到了一定的水准了。

事情的缘由很简单，那就是我突发奇想想跑到Youtube上去看视频。于是我就故伎重演，修改了本地的hosts文件，结果打开发现页面严重错乱。

最近玩博客让我知道了更多的专业知识，猜想这种页面错乱估计是两种可能，要么JavaScript没有加载，要么就是CSS的框架出错。但是想想不可能啊，毕竟我的有线通网络怎么的也有2M的带宽，浏览器端的ActiveScript工作也正常，怎么回事儿呢？本地hosts添加的IP地址也可以访问，直接显示Google页面，没有问题啊。

上网检索发现，原来是GFW使用了秘密武器，它并没有去ban掉那些IP地址，也不再玩DNS域名劫持，可恶的是，他直接ban掉了一个yting.com的域名。咋一看似乎这个域名跟youtube并没有多大关联，然而事实上youtube页面的两个重要css文件就在此域名下。不得不佩服GFW们的天才水平。

VOA中文主页无法访问，哥们忍了，BBC中文主页打不开，我忍了，因为我可以去看英文页面，但是这次的youtube行为，实在是做的有些水准，呵呵

突然想起来了某国的光明网了，呵呵，似乎此网络还是免费的。。。

我无语了，干活吧，呵呵。。。