米尔恩精选(九篇)
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第1篇：米尔恩范文
一.米切尔·恩德的作品： 《小图钉吉姆和司机鲁斯卡》、《毛毛》、《永远讲不完的故事》。
二.人物简介：
米切尔·恩德是德国当代最优秀的幻想文学作家 。原名为安德烈亚斯·赫尔穆特。1929年11月12日生于巴伐利亚风景如画的山城加米什·帕腾基尔辛 。他在一个充满文化气息的家庭中长大，他曾活跃于南方的戏剧舞台。然而他真正的志趣却在于幻想文学的创作；他的成名作《小纽扣吉姆和火车司机卢卡斯》，荣获了1961年德意志青少年图书奖。他最杰出的代表作当属《毛毛》和《永远讲不完的故事》，也因此成为德国最优秀的幻想文学作家，在欧洲乃至全世界都产生了深远的影响。
（来源：文章屋网 ）
第2篇：米尔恩范文
【Key words】similarity； difference； onomatopoeia
Onomatopoeia originates from a word of Greek onomatopoeia， which means that the appearance of words comes from the imitation of the sound given out from some object or movement， or at least has some connection with it. There are some differences in applied scope between English and Chinese onomatopoeia， and they each have their common usage.
On the one hand， there are similarities of English and Chinese onomatopoeia. In the first place， they have similar rhetorical function. No matter English or Chinese onomatopoeia， it is a means of word-building as well as an important rhetorical means， making people feel as if they are participating and hearing. In the second place， the characteristics of absolute structure are similar. The same things in nature and human’s common feeling make different nation’s language have same onomatopoeia. Some of them are very obvious such as baba （papa）， mama （mamma）， ping pang （ping pong）， pipa （pitpat）， dingdong （dingdong）， and ha-ha （ha-ha）. In addition， they often appear in over lapping sound. In mutual translation of English and Chinese， we only need to translate the onomatopoeia which is used as independent component in original sentence into the corresponding one in target language. For example：
（1）妈妈， 我回来了！Mamma！ I’m home now.
（2）叮咚！叮咚！泉水在不停得流淌着。Dingdong！ Dingdong！ The spring is flowing.
On the other hand， there are differences of English and Chinese onomatopoeia. Firstly， we can see the differences in syntactic function. English onomatopoeia is much more active than Chinese onomatopoeia， and it is used more widely. The most obvious aspect is that it has more syntactic functions than Chinese onomatopoeia. Most of them are verb and noun， and used as subject， predicate and object， while most Chinese onomatopoeia only has the nature of adjective， and it is mostly used as attribute and adverbial， sometimes predicate. For example （Leki 117）， The beam sinks earthwards， taut and protesting， its creaks blending with the squeaking and rumbling of the grinding-wheels and the occasional grunts and signs of the camels. 大梁压向地面， 绞紧了绳子， 发出吱吱嘎嘎与磨滚的轧轧隆隆声， 以及骆驼偶尔发出的呼噜叹息声响成了一片。
Secondly， the motivation of using onomatopoeia is also different. From the point of the inner organization of it， language is a kind of sign system. Every sign has two aspects： use what to show and to show what， which are style and content of sign. We have two kinds of it： direct onomatopoeia and indirect onomatopoeia. The former one can arise the association between sound and meaning because they are quite similar. Chinese onomatopoeia often copy sounds directly， which belongs to direct onomatopoeia while English onomatopoeia usually use some verbs and nouns to describe sounds belongs to indirect onomatopoeia. For Example：
（1）雨吧哒吧哒地落在屋顶上。The rain patters on the roof.
（2）她们叽叽喳喳地说话。They spoke in whispers.
Thirdly， there are also some changes in usage. Dog’s signified meanings in English and Chinese language do not have substantial difference， but they are very different in the intensive meaning. In western countries， dogs are people’s pets. They take dogs as companion and friends. While in China， the treatment the dogs receive is quite different. They are usually kept for watching the house， and they are human’s servants. From the English idiom “Love me， love my dog.” And the Chinese one “gou ji tiao qiang” （a cornered dog will do something desperate）， we can get a hint of different cultures. In addition， in English the same word for expressing animals’ sound can be used for different animals. For example， “howl” can be used for lions， tigers， jackals and wolves at the same time； while in Chinese animals’ sound is basically one for one. For example， gou fei， lang hao， he li， que zao， ma si， hu xiao， shi hou， niao zhuan， ji ti. Certainly it does not mean that there is no situation of one for two， but very few.
To sum up， in order to taste refined literature works and appreciate different poems， understand the greatest delight of the diction， enjoy aesthetic perception， mole the sentiment， and guarantee the accuracy of the accuracy of the poetry translation practice and examination， it is very necessary for us to pay attention to contrastive study on Chinese and English onomatopoeia.
References：
第3篇：米尔恩范文
To enhance plugging performance of microgels， a series of microgels with varied cationic degrees was synthesized by inverse microemulsion polymerization with acrylamide and methylacryloxylethyl trimethyl ammonium chloride as monomers. The properties and performance of cationic microgels were examined by transmission electron microscope， dynamic light scattering analysis， viscosity measurement and plugging test. The results show that cationic microgel exhibits better ability in water adsorption and viscosity enhancement than nonionic microgels. It can efficiently plug formation with permeability lower than 1200×10-3 μm2 （mD）， compared to 800 mD of nonionic microgels. The optimal cationic degree is 10%.
Key words： Cationic microgel； Polyacrylamide； Profile control
INTRODUCTION
With water-flooding reserviors matured， serious vertical and lateral heterogeneity gives rise to channeling of injection water along high permeable streaks. This results into water bypass and poor swept volume. Thus facile profile modification treatment is badly needed now than ever before.
Recently considerable attention has been paid to gel technology with varied formulations for different reservoir condition， usually including bulk injection[1]， double fluid cross-linked gel[2]， colloidal dispersion gel[3]， and pre-performed gel[4]. From these applications and the feedback of field practice， it comes out the state of art of these techniques described as follows. （1） Bulk injection has robust gel chemistry and is highly insensitive to petroleum reservoir environments and interferences， however， great efforts should be devoted to ensure indepth placement. （2） With double fluid crosslinked gel， crosslinkers like chromium acetate are apt to be adsorbed， dispersed or diluted in advance front. Consequently these adverse behaviors render that the strength of formed gel is questionable. （3） Colloidal dispersion gel treatments are economic and effective due to low polymer concentration and comparable size of polymer coil with pore scale， but its application is restricted by salt effect and fragile temperature resistence. （4） Pre-performed gel， to some extent， wins out from these four gel technique for getting rid of the other three’s shortcoming listed above. However， its complex production process including drying， grounding and meshing， multiply the cost of its applicable promotion； furthermore， the mixing of drying gel particle and injection water needs elaborated control of particle swellability.
In the 1997， the industry consortium （BP， Chevron Texaco and Nalco company） developed a novel， time delayed， and highly expanded particle system， named“Bright Water”[5]. This system composed of microgels with diameter around 0.1-3 μm synthesized by emulsion polymerization. It has been practiced for more than 85 treatments since the first application in Minas Field， Indonesia. Several successful cases have been reported in these years[6]. According to the profile-control mechanism raised by Chauveteau et al.[7]， microgels act by its swellability， viscosification and retention. Introducing cationic group in microgel can improve swellability by electrostatic repulsion between polymer chains and thus increasing viscosity of microgel solution. However， cationic microgels are seldom reported in profile control.
Based on above analysis， a series of microgels with cationic degree 0-50% （defined by the molar percentage of cationic monomer in total monomer） was synthesized by inverse microemulsion polymerization. The microgel properties including swellability and viscosity were determined. The corresponding performance in plugging test was compared with nonionic polyacrylamide microgels.
1. EXPERIMENTAL
1.1 Materials
Acrylamide （AM） and 78wt% water solution of methylacryloxylethyl trimethyl ammonium chloride（DMC） were used as monomers. Methylene bisacrylamide（MBA） as crosslinker， ammonium persulfate （APS） and sodium sulfite （SDS） as redox initiator， Span80（Sorbitan monooleate， chemically pure） and Tween60（Polyoxyethylene （20） sorbitan monostearate， chemically pure） as emulsifier were used without purification. Industrial white oil was chosen as the continuous phase.
1.2 Microgel Synthesis by Inverse Microemulsion Polymerization
The surfactant and oil with predetermined amount were mixed in a three-neck round-bottom flask equipped with stirrer， thermometer and nitrogen inlet. The reactor was placed in the 30 ℃ water bath. Then the water phase composed of DMC， AM and MBA was added. This mixture was stirred at 300rpm for 10 min to prepare microemulsion. Following 15 min nitrogen purge， the mixture was initiated with 0.01g APS/SDS. After reacting for 1h， a translucent emulsion was obtained for the below use.
1 . 3 M i c r o g e l M o r p h o l o g y a n d S i z e Characterization
Microgel morphology was observed by transmission electron microscopy （TEM， JEM-2100UHR）. Particle size and distribution were measured at 30℃ by dynamic light scattering method using Mastersizer 3000 high-speed intelligent particle size analyzer. For each sample， three tests were performed.
1.4 Viscosity Measurement
The viscosity of microgel solution was measured by Brookfield Viscometer LVDVII plus pro with ULA and SC4 spindles at 20 ℃.
1.5 Plugging Test
Sand packs were prepared by wet method described by Ding et al.[8] with 120-140 mesh quartz sand in the middle part and 80-100 mesh at both ends to prevent fine sand from leaking. After packing， three procedures were performed， as listed below： （1） inject water to get the initial pressure P0； （2） inject 0.5wt% microgel solution with slug size 0.5 pore volume （PV） and record maximum pressure P1； （3） inject water continuously and record balance pressure P2. The resistance factor （Fr） and the residual resistance factor （Frr） are calculated by P1/P0 and P2/P0， respectively. The injection rate is constantly 0.5mL/min.
2. RESULTS AND DISCUSSION
2.1 Microgel Morphology and Size
The morphology of 10%DMC original microgel in inverse emulsion is shown in Figure 1， where the particles are spherical and relatively uniform. The TEM photo of swollen microgels is shown in Figure 2. It can be seen from Figure 2 that the swollen microgels are a kind of particles with a tightly holden core and lightly crosslinked shell.
2.2 Viscosity
Here， relative zero shear viscosity （ηr0） is used to represent viscosity of microgel solution. To obtain ηr0， curves of solution viscosity versus mass concentrations （0.1%-1%） were determined for four type microgels. These microgels are seperately 0%， 5%， 10%， 50% cationic degree. These viscosity-shear rate curves are fitted to the Cross model[11]， which is known to provide a good description of the viscosity of colloidal suspension. The calculated ηr0 versus mass concentration （c） is shown in Figure 4. In Figure 4， ηr0 increases with the increasing cationic degree of microgels at the same concentration. The ηr0 of 0% DMC ranges from 1 to 5， while for 50% DMC it ranges from 15 to 290. The viscosity of cationic microgel is ten times that of nonionic microgels at the same concentration. And with c increasing， ηr0 sharply increases for 50% DMC while only moderately increases for 0% DMC. The increasing viscosity for higher cationic degree is attributed to electroviscous effect[12].
If plugging rate of 50% （Frr=2） is taken as the criterion for selecting microgels， the nonionic microgels are limited for use at formation permeability lower than 800 mD. The cationic microgels extend this limitation to 1200 mD. And 10% DMC microgel is the best fit for use because of its lower cost than 50% DMC microgel.
CONCLUSION
Microgels with different cationic degrees are synthesized by inverse microemulsion polymerization with AM and DMC as monomers. These microgels have a size range 50-100 nm in inverse emulsion and expand to 700 nm to 1700 nm after swollen by water. The maximum swellability is achieved at 10% DMC. The viscosity of cationic microgels is about ten times of nonionic microgels at the same concentration. In plugging test， the cationic microgels extend the permeability limitation for effective use to 1200 mD from 800 mD of nonionic microgels. 10% DMC microgel is the best fit for use because of its low cost.
REFERENCES
[1] Dai， C. L.， You， Q.， Xie， Y. H.， He， L.， Cui， Y.， & Zhao， F. L.（2011）. Case Study on Polymer Gel to Control Water Coning for Horizontal Well in Offshore Oilfield. Offshore Technology Conference， 2-5 May 2011， Houston， Texas， USA.
[2] Nanda， S.， Kumar， R.， Sindhwani， K.， & Goyal， K. （1987）. Characterization of Polyacrylamine-Cr+ 6 Gels Used for Reducing Water/Oil Ratio. SPE International Symposium on Oilfield Chemistry， 1987， San Antonio， Texas.
[3] Chang H.， Sui， X. G.， Xiao， L.， et al. （2004）. Successful Field Pilot of in-Depth Colloidal Dispersion Gel （Cdg） Technology in Daqing Oil Field. SPE/DOE Symposium on Improved Oil Recovery， 2004， Tulsa， Oklahoma， USA.
[4] Coste， J.-P.， Liu， Y.， Bai， B.， Li， Y.， Shen， P.， Wang， Z.， & Zhu， G. （2000）. In-Depth Fluid Diversion by Pre-Gelled Particles. Laboratory Study and Pilot Testing. SPE/DOE Improved Oil Recovery Symposium， 3-5 April 2000， Tulsa， Oklahoma.
[5] Frampton， H.， Morgan， J.， Cheung， S.， Munson， L.， Chang， K.， & Williams， D. （2004）. Development of a Novel Waterflood Conformance Control System. SPE/ DOE Symposium on Improved Oil Recovery Tulsa， 2004， Oklahoma， USA，.
[6] Garmeh， G.， Izadi， M.， Salehi， M.， Romero， J.， Thomas， C.， & Manrique， E. （2012）.Thermally Active Polymer to Improve Sweep Efficiency of Waterfloods： Simulation and Pilot Design Approaches. SPE Reservoir Evaluation & Engineering， 15（1）， 86-97.
[7] Chauveteau， G.， Tabary， R.， Blin， N.， et al. （2004）. Disproportionate Permeability Reduction by Soft Preformed Microgels. SPE/DOE Symposium on Improved Oil Recovery， 17-21 April 2004， Tulsa， Oklahoma.
[8] Ding， B.， Zhang， G.， Ge， J.， & Liu， X. （2010）. Research on Mechanisms of Alkaline Flooding for Heavy Oil. Energy & Fuels， 24（12）， 6346-6352.
[9] Hoare， T.， & Pelton， R. （2007）. Functionalized Microgel Swelling： Comparing Theory and Experiment. The Journal of Physical Chemistry B， 111（41）， 11895-11906.
[10] Kiatkamjornwong， S.， & Phunchareon， P. （1999）.Influence of Reaction Parameters on Water Absorption of Neutralized Poly （Acrylic Acid-Co-Acrylamide） Synthesized by Inverse Suspension Polymerization. Journal Of Applied Polymer Science， 72（10）， 1349-1366.
第4篇：米尔恩范文
Received 24 February 2013； accepted 30 April 2013.
Abstract
The switch from United States Generally Accepted Accounting Principles to IFRS is an extremely large undertaking which will have far reaching effects. Many studies have focused on the effect of possible adoption of IFRS from the perspectives of companies， accountants， or other business stakeholders. This paper attempts to obtain feedback regarding possible IFRS adoption from different angles， particularly from student perspective. Specifically， this paper surveys student comfort level on IFRS new standards as well as their opinions on how well the current curriculum teaches IFRS.
Key words： International Financial Reporting Standards （IFRS）； US GAAP； Accounting curriculum
INTRODUCTION
The advent of all these technologies has created many new opportunities for businesses to expand abroad. It has opened the door to new markets from business’ perspectives and provided more opportunity for investors to look across borders and overseas for places to put their money. This has been the trend for a while now and， as technology improves complete globalization becomes more imminent. This is one of the primary reasons that International Accounting Standards Board （IASB） developed the International Financial Reporting Standards （IFRS）. IFRS as a set of accounting， principle-based standards that are intended to be a common accounting language used throughout the world so that financial statements can be transparent and comparable across nations.
However， in the United States there has been resistance. The problem is that US Generally Accepted Accounting Principles has been around for decades and greatly refined over the years to account for many changes and revisions. Certain industries have certain rules for disclosures or exceptions that have been developed from problems that have arisen in the past. Given this fact， the US is trying to work toward IFRS convergence， even if it may seem to be dragging the process. This has caused trepidation from students， professors， higher learning institutions， accountants， publishers， and governing bodies. Each of these groups has their own set of worries and concerns regarding the switch. The purpose of this paper is to enlighten the reader on the various views encompassing this issue. It will also begin to fill a void in related literature of students’ perspectives on the matter.
1. WHO WILL THIS SWITCH PRESENT THE MOST TROUBLE TO？
It is debatable as to who will have a harder time learning IFRS： students or practicing accountants. One could make the argument that the latter should have a much easier time learning the new standards because they already have experience under US GAAP or because they have real experience preparing financial statements. There is some clout behind this argument. Undergraduate students still most likely only have experience with textbook problems. They will learn all the basic theory behind balance sheets and income statements， but it is tough to truly cover all of the materials that really go into preparing them and it would be impossible to completely educate students on them in just a few accounting courses.
Although IFRS and US GAAP have some similarities， there are still major differences that can have a huge impact if not properly handled. Students still in school or who have just graduated will have a clean slate. They will have no preconceptions about how to prepare statements. They will not have to battle with remembering which rules are the same and which have changed through the IFRS. It is comparable to the idea that children have a much easier time learning new languages than adults. Obviously there are biological reasons for this as well， but it is similar in the sense that they are both learning something new for the first time. As a person does something more and more it becomes solidified in their mind. There is a saying that“practice makes perfect”， but a more accurate version of that could be “practice makes permanent”. When students get their first accounting job there is a lot of training involved to learn a specific company’s software and procedures. This is why many companies hire their interns， so that they do not have to train a completely new employee. Moreover， an accountant’s first job will probably shape the way they do things for the rest of their career.
Regardless of who will have a tougher time with the switch， it is going to be a challenge for accounting students and accountants alike. It is a whole new set of standards that both will have to learn. Even if the United States decides not to converge to IFRS other countries already have or are in the process. In order to conduct business internationally， it will be imperative to be able to read and prepare statements under these global standards. It is going to be very important for colleges to really start implementing IFRS extensively into the curriculum.
2. REGULATOR’S PERSPECTIVE Canada is a great place for the US to look toward when deciding how to go about the change. The Accounting Standards Board （AcSB） is Canada’s primary governing body for financial and accounting standards. While US GAAP and Canadian GAAP are not identical they are very similar. As director of the AcSB， Peter Martin （Martin，& Mezzon （2008） commented that the first step in the process is to determine exactly who with need to converge and comply with the new standards and to set a date. From their perspective， they could not identify “any reason why IFRS could not be implemented in Canada…but we want to give people the opportunity to identify any compelling reasons…if they have them.” Obviously IFRS ‘could’be implemented in Canada or anywhere， but there will inevitably be issues that arise where there are conflicting standards that cannot be effortlessly fixed.
Switching to IFRS will have implications on taxes， capital， and technology. In regards to taxes， new standards of reporting may change certain numbers and ratios resulting in more or less taxable income. Moreover， new technology will have to be developed and bought to deal with the new standards. This could pose some problems though because it will be tough to make software until all the standards are set in stone otherwise companies will have to keep buying updated versions of the software to comply as the convergence date draws nearer. Firms are going to need to hire new employees that understand IFRS and the accompanying software or at least spend money to train the current employees. Either way it is going to be expensive for firms to handle and will especially put a large burden on smaller companies.
3. EDUCATOR’S PERSPECTIVE It is probably easier for educator if the date of convergence is set exactly. Once firms realize that this standard will be changed in ‘X’ number of years then they will take the steps necessary to learn and implement the new standard. Once a timeline is in place then it will be easier to determine exactly how and when to start teaching about IFRS. Obviously going about teaching students and seasoned accountants should be handles differently but how to do so is still yet to be determined.
Educators will be learning from the exact same materials that students are. At least at first， very few will have any hands-on experience. Leballe （2008） stated that“teaching of IFRS at the college level will experience the same problem that forensic accounting has. College professors with no field experience in the topic will try to teach it. That’s doing a huge disservice to the students， but professors will no doubt fail to recognize or admit this”. Leballe also commented that first year courses will not be affected， but he suggests a possible change in the sequence of courses. He does see an opportunity in this for professors in the form of research. If they do keep up on how firms are handling the change and how other countries are managing implementation issues that the research will be able to provide feedback to their own country with possible problems or suggestions that they come across. Kroll （2009） poses the question：“Are professors there to teach every rule， or to develop graduates who can think？ Most academics not surprisingly come down on the side of developing students who can think…Firms need students who can apply …the rules be they GAAP or IFRS.”
This is understandable considering the magnitude of any set of standards whether it be US GAAP or IFRS. Gaa （2008） suggested that IFRS is a chance to make some changes in the way accounting is taught by injecting cultural and regulation dimensions. Since IFRS is meant to aide in globalization， teachers could discuss views on accounting matters from other cultures views. Discussing regulation and why it is necessary could also be another good tool for students.
It is important to understand how different universities are handling the switch. Many accounting educators have incorporated the topic with their curriculums. But their approaches and the extent which they’re delving into the content vary widely （Kroll， 2009）. KPMG did a survey of 535 accounting professors and only about 118 of them said they could incorporate IFRS significantly into their curriculum in the coming school year （KPMG 2008）. However， the survey does not specify exactly how much incorporation these professors had in mind. However， a November 2009 article from Accounting Today points out that， “three quarters of the…accounting professors polled…think that International Financial Reporting Standards need to be immediately incorporated into U.S. accounting curricula， and nearly half believe that the U.S. should transition to IFRS to remain competitive”. Colleges are really all over the map in regards to geography and how much IFRS is in their curriculum. It ranges from some universities have a course solely for teaching IFRS that it offers to undergraduate or graduate students to some schools are leaving IFRS on the back-burner and waiting to see what the government does. Most education institutions realize that accounting firms are looking more and more for graduates who have some understanding of IFRS.
While most schools believe it is in their （and their students’） best interest to incorporate IFRS into the curriculum， it is a rather daunting task. Accounting classes are already a full load and to add new material would put a strain on both professors and students. Another issue related to resources available for professors to obtain education of IFRS before they deliver the materials in the classroom. Nilsen （2008） reviewed the KPMG study mentioned earlier， and noticed teachers were pretty much split down to middle in regards to who is responsible for preparing the teachers； the school or the individual professors. Another statistic taken from this survey is that only 16% of the professors questioned said that their institutions would provide the capital for them to attend seminars and training sessions.
While some universities offer courses on IFRS， most are only for graduate students. When dealing with undergraduates， some think that it must be incorporated into existing courses and not offered as a stand-alone course. It might be that IFRS and US GAAP are actually very similar and it would be counterintuitive to separate them. Eventually， if IFRS does completely take over， it is likely that a separate， optional course in US GAAP would be offered to students interested in the private sector. As for right now， in this transition period students need to have a basic framework in both and understand the similarities and differences.
US GAAP is probably going to stay around for a while since IFRS in the US currently only planned to be required by public companies. This means that many accountants will need to be fluent in both sets of standards. This is not a simple task. Eventually there will probably be less and less emphasis on US GAAP， but for the time being there is still a heavy weight on it while the weight on IFRS is ever-growing. Especially during the transition， knowing both sets of standards will be crucial.
There is increasing demand for graduates who are able to take financial data and be able to critically analyze it. This means having the ability to apply the numbers to the business and decipher exactly what they mean for the company. The presentation of IFRS material will need to take a stronger critical-thinking approach than is practiced today due to the nature of principle-based. To deal with these changes， teaching methodologies may require the use of case studies that provide for real uncertainty in finding solutions. What all this is saying is that accountants cannot just be the stereotypical “pencil pushers” anymore； they need communication skills and must be able to elucidate the financial data in layman’s terms to non-accountants. This is an extremely useful skill in any profession. However， helping students to develop these skills are always challenging in education regardless which discipline. Since there may be the IFRS convergence in the future， the transition is going to create a lot of confusion so accountants will need to possess the ability to explain to management why certain ratios and such are suddenly different. Upper management may have a basic idea of US GAAP， but they most likely will not be well-versed in it unless they have an accounting background. Most likely， they may have significantly less of IFRS.
4. STUDENT PERSPECTIVE
In order to obtain perspectives from students about IFRS convergence， a survey was distributed to junior and senior accounting majors at a state college in the northeast region. Students were asked a series of 19 questions： a few general demographic related questions and the rest directly regarding their views on IFRS in the curriculum. They were asked a range of questions such as how prepared they felt using the different standards and how well they felt IFRS was being taught in their classes. Total 184 students including 115 juniors and 69 seniors answered the survey. In general， an accounting major student will have taken Cost Accounting， Accounting Information Systems， and Intermediate Accounting （I and II） along with other base level courses by the end of junior year. By graduation an accounting student will have taken Advanced Accounting， Tax， and Audit in their senior year.
While this change is obviously going to have a huge impact on the accounting world， one group of people that seem to be forgotten in the IFRS education discussion is the students. There are articles upon articles out there that discuss the implications on schools， governments， accounting firms， small businesses， and teachers， but there is little to no literature on IFRS from the student perspective. It is still up in the air as to how soon the IFRS will be fully implemented in the United States. This leaves many students with the question， “why are we learning this？” In this poll taken of 184 accounting juniors and seniors at the college， 6.41% of them do not believe that IFRS is going to be implemented. This statistic， when paired with the 82.05% that think IFRS will start to be implemented within the next one to five years， raises the question as to why more colleges are not pressing harder to implement the new standards.
When asked what percentage of the curriculum they felt taught US GAAP versus IFRS the response averaged an overwhelming 89.51% with no responses under 70%. As the chart shows， the majority of students feel that at least 90% or more of the curriculum is United States GAAP. If students feel that International Financial Reporting Standards are right around the corner but almost nine tenths of curriculum is US GAAP then this should be a wakeup call to educators.
It has quite clearly been established that more IFRS needs to be put into accounting programs’ curriculum， but that still leaves the question as to how. Since accounting majors are the ones who this will really affect and put the most burden on， it only seems logical to find out how they feel this problem should be rectified. In the survey of students， they were asked how they felt IFRS should better be implemented； through a stand-alone course， through integration into existing courses， or both.
37.66% of respondents said that IFRS should have its own stand-alone course. As for integrating IFRS into already existing courses， 38.96% feel that this is the proper way implement it into the curriculum， and the remaining 23.38% believe some sort of conglomerate of both would be best. Currently the accounting at department under study just incorporates IFRS into existing courses showing the differences between it and US GAAP at certain points.
In order to fully understand these three options and whether or not they are plausible， each choice must be analyzed. Considering the amount of material any set of standards has， having a stand-alone seems like a good idea on the surface. One could argue， however， that there is no course in the curriculum that solely teaches US GAAP， so why would they need one specifically of IFRS？ The answer is because US GAAP is already so hardwired into the current material it would be very difficult to just incorporating the new standards into the current curriculum. In many upper-division and graduate financial accounting courses， students might explore the key differences that currently exist between U.S. GAAP and IFRS by utilizing the many Web-based resources. Faculty could also use cases that expose students to international scenarios that provide a measure of hands-on experience with differing regulatory and enforcement frameworks and enhance familiarity with company financial statements prepared using IFRS.
IFRS is a whole new ball game so it needs a whole new course. Universities have been teaching GAAP for decades now and to expect professors to be able to slip some IFRS into their material and give students a proper knowledge base of it is near impossible. Moreover， if a course devoted solely to this it will require colleges to have a professor who is an expert on the subject. This would also reduce the costs of training. Considering that currently 46 states require 150 credits in order to become a Certified Public Accountant and by 2012 that number will be at least 47. Having a course solely on IFRS would aid students in reaching the 150-hour mark while providing them very useful education.
On the other hand integrating IFRS into each related course has its benefits as well. The accounting curriculum is already quite rigorous. To make students have to worry about another course is challenging. It may lead to many students deciding to just stay at college for a fifth year to reach the 150 credit hour mark. If just a little bit of IFRS is integrated into every accounting course， it could easily be spread out over four years. By teaching the basics of the new standards in the introductory accounting course， students will start off their education with a good base that each subsequent course can constantly build on. The survey shows that102 out of 184 respondents felt that they received most of their IFRS knowledge from their Intermediate Accounting courses. This is not taken until junior year. Instead， the curriculum could begin teaching IFRS a whole school year earlier. If students begin to learn about it sooner then they will have an easier time learning the material in the later courses.
As with most anything in the world， the extremes of a spectrum are not usually the best choice， but a balance somewhere in the middle is. Any higher-learning institution could decide to just offer an IFRS course or just integrate IFRS material into existing courses， but an amalgamation of the two would most likely be the best option. If only a stand-alone course were offered， it would be extremely difficult to relate IFRS to all of the topics covered in other accounting courses in just one semester. A solution could be to offer IFRS as two courses much like Intermediate Accounting is but then that poses the problem of fitting it all into students’ schedules. However， it is tough to really delve into detail about IFRS when having to teach the plethora of topics that accounting professors already are responsible for. This is why it would be best to combine the two options. If students had one course that gave them a framework of IFRS concepts and principles， then they could relate what they learned to the material in other courses. This would provide their instructors the opportunity to build on their knowledge without having to spend an inordinate amount of time.
This survey also asked students what percentage of International Financial Reporting Standards material they thought was being taught versus how much they felt was needed to prepare them （i.e. If a student felt that the amount of IFRS in the curriculum completely prepared them， then they would have answered 100%； if they felt that the amount of material was only a quarter of the amount that they felt would be required to prepare them， then they would answer 25%）. The results showed an average of 53.01%. This means students feel that almost twice as much IFRS material should be included in the curriculum to sufficiently prepare them for graduation and their first job. That is a staggering result. Nobody would want to go to their first day of their first job only feeling like they have half the knowledge they feel they should. That must be an extremely scary feeling； similar to going into a test having only studied half of the material.
Moreover， students feel on average that almost 90% of the curriculum is US GAAP centric， but they also feel that the curriculum should be on average US GAAP. This statistic shows that students really want three times as much IFRS in the curriculum than is already there. People may discount students’ opinions because they do not have real world experience or because they do not know what firms really want， but in reality these are the people being taught. Students can recognize that IFRS is inevitable， but they do not feel that they are getting sufficient education on it. If they can see this then why cannot institutions？
To elaborate on students’ feelings on the matter， the survey left an open section for respondents to leave any comments they might have. There were a couple of students who outright responded， “I hate IFRS”. They did not elaborate on their opinion but they may feel this way because of all the uncertainty in the process. Right now no dates are truly set in stone which can understandably frustrate students. Students probably feel like they could be learning all these extra standards for no reason， but the fact of the matter is any company that is conducting business internationally will have to report in IFRS or at the least have the ability to decipher it. Other students elaborated a little more. One commented， “Since firms are just beginning to implement IFRS it isn’t vital for graduates to be experts at this time. In future years as implementation is complete the curriculum will have to convert to IFRS”. This is a good point， but this student also felt that IFRS will begin to be put in place within a year and be the US standards in three years. Once again， as there are no truly set dates， it is easy for an accountant to think he or she has plenty of time to prepare. Three years is not very far away especially for freshman and sophomores. If IFRS were to come in one to three years， they would be graduating into it. This just shows how important it is to start planning sooner rather than later. One student seemed to really have the right idea： “an update is definitely necessary！ Times are changing and curriculums should too”.
If colleges realized that students felt they were only getting half of the education they felt they needed and a third of what they wanted， one would only hope that those in charge would work swiftly to correct this. They may say that they are not too worried as long as job placement rates are good， but colleges should not be sending their graduates out into the world feeling unprepared.
The survey provides even more reinforcement for this point. Students were asked to rate on a scale of 1 to 10（10 being completely prepared） their current preparedness and estimated preparedness upon graduation for IFRS and US GAAP. The overall average for current and future preparedness under US GAAP was 6.79 and 7.94 respectively. The majority of students responded with a seven or eight regarding their current proficiency and the majority answered with eight or nine as their estimate upon graduation. Both questions yielded multiple students answering with a ten. When the same question was posed about IFRS the results showed no students answering with an eight， nine， or ten for current IFRS capability and averaged 3.51. This number increased to only at graduation with no students responding with a ten. If the overwhelming majority （82.05%） of accounting majors feel that these new standards are going to begin to be put in place within the next five years it would behoove universities to take action and responds to students’ needs.
The overall consensus of students was that IFRS education is necessary yet insufficient. They feel that US GAAP is the predominant set of standards in the curriculum but that more needs to be taught in the way of IFRS. Students seem to be more split as to exactly how this should be done which is fine as this is something that should be up to administration and professors.
In order to rectify this situation， first professors must be educated on IFRS. There is a rapidly growing amount of material out there， and a lot of it is free to the public. The United States should follow Canada’s lead in this area. The Canadian Institute of Chartered Accountants brought together a team comprised of The Big Four （Deloitte， Ernst & Young， KPMG， and PricewaterhouseCoopers）， some accounting academics， and its own members to prepare a comprehensive learning package that professors can use to supplement already existing textbooks. In U.S. we may find the similar resources offered by the Big Four， but it would be helpful if the materials be consolidated in one overall leaning package.
The AICPA or another US accounting body should follow suit and request permission to use these materials as well. Canada has taken an active role probably because their timeline is much sooner than that the Unites States’， but it is definitely time for the US to make a stronger effort. Regardless of the timing， U.S. accounting students will have careers where global transactions and interactions are common， so they will need to be familiar with IFRS and sensitive to rapidly changing accounting environment （Larson & Brady， 2009）.
5 . A U T H O R’S / P U B L I S H E R’S PERSPECTIVE
In order to convey this new material， there is going to undoubtedly be a slew of new textbooks and supplements that will be published. Aisbitt （2005， p. 357） commented that “The IASB’s annual book of IFRSs is hard to beat in terms of value for money， but it simply presents the regulations in the order in which they were promulgated.”This is something as mentioned previously that accounting professors could utilize， but students will need material tailored to them. For fairly obvious reasons the global push toward convergence is a “publisher’s dream”because of all the constantly new and constantly changing information. They can easily publish new textbooks every year or more often to keep up with the standards. For these same reasons this is an “author’s nightmare”. Authors must constantly research the changes in IFRS and international standards. With IFRS textbook authors may need to provide more case studies which authors may not be as accustomed to doing under US GAAP because the international standards are principle-based leaving more room for interpretation.
CONCLUSION Going from rules-based United States Generally Accepted Accounting Principles to principle-based International Financial Reporting Standards is not a simple task. Since the basis for each is so different it will require a different style of teaching. This is a really great opportunity for accounting programs to overhaul the entire curriculum.
The United States could decide to completely abandon any plans to use IFRS， but it still needs to be taught. The world is becoming a much smaller place as technology is ever-improving. Businesses are expanding internationally every day. Much of the world is already using IFRS or is planning on it. This combination of factors means these principle-based standards will become commonplace for U.S. firms. Based on a survey conducted for this paper， students recognize that IFRS needs to become an integral part of their education and recognize that IFRS is inevitable， and they prefer more materials incorporated in the accounting curriculum to prepare them more sufficiently before they graduate.
LIMITATION
The discussion on the IFRS implication to education from the student stand point is based on small samples from a college. Survey can be extended to other universities that have both undergraduate and graduate accounting programs to obtain more inputs of student perspective on IFRS education.
REFERENCES
Aisbitt， S. （2005）. International Accounting Books： Publishers’Dream， Authors’ Nightmare and Educators’ Reality. Accounting Education， 14（3）， 349-360.
Anonymous （2008）. Buckle up. Straight Talk， 11， 1-28. Retrieved from http：/// assets/DcomUnitedStates/Local%20Assets/Documents/us_IFRS_ Insights_ Sept2008_20080915.pdf
Anonymous （2008）. IFRS Teaching Supplements Welcomed by Canada’s Academics. CA Magazine， 141（10）， 19.
Anonymous （2008， July 10）. Jurisdictions that have Passed the 150-Hour Education Requirement. Retrieved from http：// /BecomeACPA/Licensure/Downloadable Documents/150_Hour_Education_Requirement.pdf
KPMG & American Accounting Association （2008）. University Professors Weigh in on Building IFRS into Curricula： Small Number of Universities will be Ready for 2008-2009 Academic Year， According to KPMG-AAA Survey. Retrieved from http：///eweb/ upload/FEI/KPMG AAA IFRS Professor Survey Press Release_9.4.08.pdf
Kroll， K. （2009）. Is It U.S. GAAP or IFRS At U.S.， Universities？ Financial Executive， 25（5）， 52-55.
Larson， R. K.， & Brady， T. J. （2009）. Incorporating IFRS into the Accounting Curriculum. Strategic Finance， 90（8）， 23-25.
Martin， P.， Mezon， L.， Forristal， T.， Labelle， R.， Radcliffe， V. S.， & Gaa， J. C. （2008）. International Financial Reporting Standards Are Coming： Are You Ready？ Accounting Perspectives， 7（1）， 41-56.
Miller， P. W.， & Bahnson， P. R. （2010）. Déjà vu all over Again： IFRS Convergence and the 150-Hour Requirement. Accounting Today， 24（2）， 14-17.
Nilsen， K. （2008）. On the Verge of an Academic Revolution. Journal of Accountancy， 206（6）， 82-85.
Professors Urge IFRS Education. （2009）. Accounting Today， 23（16）， 9.
Smith， G.， & Von Bergen， C. W. （2009）. The Human Side of IFRS. CPA Journal， 79（6）， 59-61.
APPENDIX
1. What is your gender？
M F
2. What is your year？
Freshman Sophomore Junior Senior
3. What is your overall GPA？
4. What is your accounting GPA？
5. Do you have any internship experience？ If so， did you work with IFRS at all？
Yes Yes with IFRS exp No
6. In what area do/will you plan to work in as a career？
Public Private Government Non-profit Other
7. Imagine it is your first day at an accounting job， which do you feel more prepared to use？
US GAAP IFRS
8. Do you think that IFRS will be implemented at some point in the future （in the US）？
Yes No
9. If so when do you think it will start to be implemented？
I don’t think it will be 1 year 2 years 3 years 4 years 5 years More than 5 years
10. When do you think it will be completely implemented （same answer as last question if you think it will happen all at once rather than gradually）？
I don’t think it will be 1 year 2 years 3 years 4 years 5 years More than 5 years
11. On a scale of 1 to 10 with 10 being very prepared， how prepared do you feel right now in preparing financials under US GAAP？
1 2 3 4 5 6 7 8 9 10
12. On a scale of 1 to 10 with 10 being very prepared， how prepared do you feel you will be upon graduation in preparing financials under US GAAP？
1 2 3 4 5 6 7 8 9 10
13. On a scale of 1 to 10 with 10 being very prepared， how prepared do you feel right now in preparing financials under IFRS？
1 2 3 4 5 6 7 8 9 10
14. On a scale of 1 to 10 with 10 being very prepared， how prepared do you feel you will be upon graduation in preparing financials under IFRS？
1 2 3 4 5 6 7 8 9 10
15. What % of the curriculum would you say is US GAAP vs IFRS？ （i.e. your answer would be 100% if you think all GAAP and your answer could be 10% if you think it’s most IFRS）
16. What % of the curriculum do you think should be US GAAP vs IFRS？ （i.e. your answer would be 100% if you think it should be all GAAP and your answer could be 10% if you think it should be mostly IFRS）
17. What percentage of material do you believe is being taught about IFRS versus how much you think should be taught to prepare you？ （i.e. If you feel enough is being taught to completely prepare you， you would answer 100%. If you feel that the amount of IFRS being taught has almost completely prepared you， you could answer 85%）
18. Do students think IFRS should be offered in one stand alone course， integrated in each related accounting course， or both？
Stand-alone Integrated Both
第5篇：米尔恩范文
“嗨，哥哥也在这啊”夕雅正在不二家的花园里欣赏着，正碰巧看到了做到草地上的不二“呵呵，夕雅也来了？”依旧微笑，佩服佩服
“哥哥，知道吗？我一直很想要一个跟哥哥一样的BF呢”这点她可没有说谎哦，至少她现在这么认为“是吗？”“恩，恩，唉？哥哥，嘿嘿……我想到了一个不错的恶作剧呢，不过需要哥哥稍稍的配合一下。嗯？好不好嘛”
-——————————————青学————————————————
“谢谢你哦，米尔”“不用客气，为主人带路是应该的”“呵呵”真是多亏了米尔，因为昨天的恶作剧行动，我就没有让不二哥哥送我去青学，可哪知，我根本是个路痴。幸好有米尔给我带路，要不我根本找不到青学，唉！~算了，先去我的新教室吧。说起来好像和龙马一班啊。“铃铃铃……”
“同学们好”
“老师好”
刚刚上课，但貌似老师忽略了一个人，他正在睡觉呢。不说也知道是谁吧，真是的，才早晨就睡着了
“同学们，今天咱们班要转来一个新同学。她叫观丘夕雅”（恶搞之一）等老班说完我走上讲台，在黑板上写下了自己的名字“我叫观丘夕雅，请多多指教”，等我鞠完一个45°的躬后，朝下一看，好多人议论我啊“我一定要把这个女孩追到手”“她好可爱哦”“哇塞，真漂亮耶”…。.
切，什么嘛？一个帅哥也没有，一群草痴，我要是被他们追到手，不就白姓不二了？哼！
“观丘同学，你就坐到龙马旁边吧”老班指着睡得很香的龙马，我轻轻走过去，怕吵醒了他。
——————————-男——子——网——球——部 ————————————
“喂，周助（恶搞之…二吧）我在这，来到男子网球部后（米尔带的路）我一眼就看到了不二“嗨，夕雅”
“我靠，她是谁啊？竟然叫不二学长周助？”
“三八”
“切，不二怎么会看上她啊？”
我没理会那些女花痴愤怒的目光，跑过去抱住了不二的脖子“照计划行事”我在下来的那一瞬间说“你终于来了”
“嘻嘻，”
“不二竟然抱那个女生”
“那女的还想活吧，不怕惹上露琴？”
第6篇：米尔恩范文
【Key words】PPP； TBL； teaching methods
1.Introduction
These days， many different teaching methodologies are applied in English Language Teaching.Teachers have a great numbers of ideas to use in the classroom.However， the time of a class is limited and precious， so teachers should compare and analyze the methodology that they use in the classroom.This essay first focuses on comparing and contrasting two teaching methods， which are PPP and TBL.PPP， according to Thomas （2013）， involves language being presented by the teacher a it in order to accomplish the task that has been set before them. （Larsen-Freeman & Anderson， 2011， p.150）.Then the essay will discuss how PPP and TBL impact upon tnd practiced and produced by the student.In contrast， Task-based Learning （TBL） is a methodology in which students acquire the language that need when they needeachers and learners.It will also look at the strengths and weakness of these two methodologies.
2.The similarities and differences between PPP and TBL
PPP and TBL， as two common teaching methodologies， share some similarities.Firstly， both PPP and TBL teaching methods can activate learners’ language knowledge.Specifically， at the last stage of presentation-practice-production method， “here the students are asked to use the new language in sentences of their own.” （Harmer， 2007， p.65）.Similarly， the teacher will set a task in TBL teaching， “the aim of the task was to encourage students to activate a range of language functions and structures...” （Nunan， 2004， p.21）.Thus， learners’ language knowledge can be activated by using language.Secondly， the context is given in the process of PPP teaching， as well as TBL teaching.In PPP procedure， “the teacher introduces a situation which contextualises the language to be taught.”（Harmer， 2007， p.64）.It means that at the beginning of the PPP teaching， the language is placed in clear situational contexts.This happens in the TBL procedure.Willis （1996） suggests that TBL includes three basic stages：the Pre-task， the Task cycle and the Language focus.It can be seen that the task runs through the TBL teaching process， and the learner has to think about the task in the specific context， so both PPP and TBL give the clear context to learners.
PPP， on the other hand， differs from TBL in significant aspects.According to Harmer （2007）， PPP is teacher-centered and fits uneasily with more humanistic and learner-centered framework.Clearly， the teacher controls the class and the learner is dependent on the teacher to new languages.Conversely， according to Brandon （2013）， TBL is a learner-centered methodology.Learners learn to discover features in language， and they can use language they learn from other lessons and sources.Another difference is that PPP focuses on accuracy while the focus of TBL approach is fluency.Harmer （2007） points out that the teacher corrects any mistakes he or she hears from the learner during PPP procedure.In contrast， in a lesson which use TBL method， “the focus of the lesson is the task， not the structure.”（Harmer， 2007， p.71）.Only when the task has clear outcomes will the teacher discuss the language that the learner uses.Plus， TBL method is more flexible than PPP method， so that the language expose in TBL is rich and varied.“The language comes out of what learners know/ can do / want to do， and out of the task.” （Willis， 1996， p.61）.PPP， conversely， is more controlled and only allows learners to use the language given by the teacher.The language expose， therefore， is limited.
3.The influence on teachers and learners
Turning to the issue that how PPP impacts teachers and learners， preparing a lesson with PPP method is easy for teachers， because the materials used for the lesson are ordered from simple to difficult.The framework of PPP is simple and allows teachers to control the pace of the lesson.It seems that PPP has no negative effect on teachers.As observed at the high school in China （2013）， learners may feel comfortable as they are producing the new language accurately in the class.But after a few lessons， learners will often not be able to produce the language correctly or even will not produce it at all.Besides that， it shows that there are other merits and demerits in PPP procedure.Harmer （2007） considers that PPP is extremely effective in a focus-on-form lesson， especially at lower levels.But he adds that PPP becomes less useful when the learner has already known a lot of language， and therefore may not meet the needs of the learner.Further more， PPP does not motivate learners， because it does not give opportunities to learners to work out the language form by themselves.
The TBL， however， impacts teachers and learners in different ways.It is not easy for teachers to choose a task that is appropriate to the level of learners and based on learners’ needs.In a word， TBL teachers face complex challenges.The greatest influence on learners is that their interests in learning a language is stimulated.They can control the communication and discover the language by themselves.That is also one of the advantages of TBL.“The goal of the task provide the main motivation； students generally want to achieve the task outcomes which involves them in playing games or solving a problem.” （Willis， 1996， p.60）.Larsen-Freeman & Anderson （2011） also demonstrate that students are motivated by doing tasks that related to the real world.Moreover， the skills required in TBL are integrated.Task refers to “activities involving any of the four language skills.” （Ellis， 2003， p.7）.In the process of completing the task， the four language skills， included listening， speaking， reading and writing skills， can be improved.However， Ellis （2003） attempts to analyze how complex is TBL for teachers and learners.It seems likely that the lesson structure is not suitable for low level learners and inexperienced teachers.
4.Conclusion
In conclusion， by comparing and contrasting， PPP and TBL share some similarities， but also the two methodologies differ from each other in significant aspects.In addition， both PPP and TBL have their strengths and weaknesses.PPP may be used more widely by English teachers， whereas it is challenging for teachers to manage the task-based class.Nevertheless， it turns out that TBL is more effective in encouraging learners to work together and acquire language through using it.Teachers can set up different task in TBL teaching in order to let learners improve the four skills， which are listening， reading， writing and speaking.Moreover， “task-based instruction can help to encourage students to use the target language actively and meaningfully.” （Larsen-Freeman & Anderson， 2011， p.160）.Since motivation is one of the vital aspects of education， TBL should be considered an effective method for language teaching and it should be increasingly used in schools.
Reference：
[1]Ellis，R.（2003）.Task-based Language Learning and Teaching.Oxford： Oxford University Press.
[2]Harmer，J.（2007）.The practice of English language teaching.Harlow： Longman.
[3]Larsen-Freeman，D.& Anderson，M.（2011）.Techniques & Principles in Language Teaching.Oxford： Oxford University Press.
第7篇：米尔恩范文
On July 6, 2005, prior to the 58th DPI/NGO Annual Conference, the China NGO for International Exchanges, a newly established coalition composed of all the Chinese NGOs having acquired consultative status with UN ECOSOC and other national Chinese NGOs, held a Chinese NGOs Forum for the 58th DPI/NGO Annual Conference in Beijing. Mr. Ramu Damodaran, Chief of the Civil Society Service in the Outreach Division of the UN/DPI and Sr. Joan Kirby, Chair of the Executive Committee of the 58th DPI/NGO Annual Conference together with more than 70 representatives from over 20 Chinese NGOs participated in this Forum. Officials from the Foreign Affairs Ministry and Civil Affairs Ministry attended the Forum and gave supportive address to the meeting. Revolving around the theme of “Our Challenges: Voices for Peace, Partnerships and Renewal” and closely linking their own practical work, the participants elaborated their views, put forward recommendations and voiced initiatives on how to give full play to their advantages and mobilize resources to accomplish the MDGs in China and throughout the world by 2015. Sr. Joan Kirby and Mr. Ramu Damodaran delivered informative and encouraging speeches extending warm welcome for the Chinese NGOs to participate more in the UN DPI/NGO activities in their own way.
The introduction of MDGs offered a framework for international cooperation for common development and is of vital importance for the realization of a safer and more peaceful world. The international community, especially the developed countries should concretely implement their aid obligations, fulfill their international commitment of gradually increasing the ODA up to 0.7% of their GDP respectively and work hard to eliminate regional disparities. The developing countries should stipulate national development strategies suitable to their own national conditions and realize the development objectives by making the best use of their own resources. The United Nations should intensify cooperation and partnership with the civil society. The NGOs from all over the world should shoulder their historical responsibility to monitor, assist and urge their governments to work harder to fulfill the MDGs. The participants reached the following consensus on poverty relief, environmental protection, medical care and health, science and technology, peace and security, employment and some other issues:
1. Governments, especially those from the developed countries, shall encourage and fund more NGOs to take part in poverty relief actions, turning from material aids only to capacity building so that the impoverished people could pull themselves out of poverty by their own efforts.
2. Governments shall spare no efforts in propelling the strategy of sustainable development. The NGOs shall help and monitor the governments so as to abridge the governments and the general public in achieving the MDGs.
3. Establishing a trans-national and trans-regional MDG Project Management Information System (MDGPMIS) supported by each participating country with the UN as its core, an MDG Project Decision Support System (MDGPDSS), an MDG Project Distance Training System (MDGPDTS), and an MDG Project Resource Monitoring System (MDGPRMS) to facilitate and speed up the implementation of MDGs. Setting up multi-institutional and cross-sector regional technical centres with the aid of the internet. Giving low-income countries the “MDG fast track” status and connecting these countries first with the information system and increasing development aid to them as well.
4. It is necessary to pay attention to and work for development of the family and the society in a coordinated way, to promote harmony and happiness in the family and to encourage the family to make contributions to the society. All social circles and sectors shall attach importance to strengthening dialogue and cooperation with the youth and their organizations, increase input to youth undertakings and care about the physical and psychological health of the younger generation.
5. It’s essential to reinforce vocational education and training as well as vocational guidance and job introduction so that service could be provided to the vulnerable groups of people in the society that earnestly need to find jobs and optimize their employment conditions. Employment of the surplus labour force in urban and rural areas and rational distribution of human resources could be solved.
6. Efforts shall be increased to strengthen the management over cultural heritages and resources, not only be developing, but also protecting them.
7. The international community needs cooperation instead of confrontation. Big powers shall shoulder their obligations to the international community in terms of peace, security and development.
8. Medical professional cooperation and training is essential for reducing maternal and neonatal mortality rate.
9. The Chinese NGOs are willing to make use of their unique advantages in each area and make tangible contributions to the accomplishment of the MDGs in China and throughout the world. We welcome the emerging opportunities for dialogue and partnership among the NGOs, member states and the UN system.
第8篇：米尔恩范文
*Corresponding author.
Received 17 October 2014; accepted 18 December 2014
Published online 26 January 2015
Abstract
Teachers’ corrective feedback has been the focus for some time in SLA. The study， based on the framework of teaching focus， corrective feedback and learner uptake by these researchers， explores how teachers’ corrective feedback is related to focus on instruction. The research method is a corpus-based approach， which relies on computer and corpus tool―Antconc 3.2.0w and Repetition Tool. The findings show that （a） MF Instru. invites the most CFSs， followed by F&M Instru. and FF Instru. respectively; （b）When teachers correct students’ errors， they pay much more attention to form-focused errors （FF errors） than to meaning-focused errors （MF errors）; grammatical errors attract the most attention whichever the instruction it is; in MF Instru. and F&M Instru.， though MF errors occupy a small proportion of all the errors， their number is larger than that of phonological errors and lexical errors; （c） In general， the majority of feedback type after FF errors （phonological， grammatical and lexical errors） is recast， whereas the majority of feedback type after MF errors is Negotia.C; as it is related to instruction types， in FF Instru.， teachers prefer to use Negotia.C to follow phonological and lexical errors， and recast to follow grammatical errors; in MF Instru.， teachers prefer to use recast to follow FF errors （phonological， grammatical and lexical errors）; in F&M Instru.， teachers prefer to use recast to follow phonological errors， Negotia.C to follow grammatical errors， and both Negotia.C and recast are preferred after lexical errors; （d） Negotia.C invites the most learner repair， followed by Expli.C and recast respectively; As it is related to instruction types， Negotia.C brings about the highest repair rate， and recast leads students to produce the lowest rate of repair in FF Instru.， MF Instru. and F& M Instru. as well.
Key words： Corrective Feedback Sequence （CFS）; Instruction focus; Error types; Feedback types; Uptake types
Xu， J. （2015）. A Study on Middle School English Teachers’ Corrective Feedback in Different Instructions. Canadian Social Science， 11（1）， <Page>-0. Available from： http：///index.php/css/article/view/6105
DOI： http：///10.3968/6105
INTRODUCTION
Feedback in L2 classroom lies at the core of research on teacher-student and student-teacher interaction in L2 classroom （Chaudron， 1988）.Corrective feedback and/or learner’s uptake have been hotly studied in the field of SLA classroom in foreign countries. For instance， Lyster （1998） explores the relationship among error types， feedback types and immediate learner repair （uptake） in four French immersion classrooms at the elementary level. It is necessary and meaningful to think about the question―how teacher s’ corrective feedback is related to teaching focus or focus of instruction. According to different teaching focuses， instruction can be divided into three types―form-focused instruction （FF Instru.）， meaning-focused instruction （MF Instru.） and both-form-and-meaning-focused instruction （F&M Instru.）.
Concerning of corrective feedback， a number of terms have been used， including “feedback”， “repair”， and “correction”. “Feedback” serves as a general cover term for the information provided by listeners on the reception and comprehension of the message. “Repair”is a somewhat narrower term used to refer to attempts to deal specially with linguistic errors; it constitutes an attempt to supply “negative evidence” in the form of feedback that draws the attention of the listeners to the errors they have made （Ellis， 1994， pp.583-584）. In this paper， corrective feedback is used as a general cover term to refer to various ways used by teachers to point out how close their attempt at English is to some form of Standard English.
Few empirical classroom researches have been carried out except for Tang （2005）， Shi （2005）， and Zhao （2005）. But all of the above three are carried out in limited English classrooms. Can these research findings apply to general English classrooms？ What is the general picture of teachers’ corrective feedback and its relationship with learner’s uptake in Chinese EFL middle school classrooms？ Will the focus of instruction （form-focused vs. meaning-focused vs. both-form-and-meaning- focused） have any influence on teacher’s corrective feedback？ In order to provide answers to the above questions， the author carries out a study on 155 lessons transcripts with the help of corpus tools.
1. RESEARCH QUESTIONS
As the general direction of the study is to investigate the relationship between teachers’ corrective feedback and the focus of instruction， the research question of the present study may go as follows： How is teachers’ corrective feedback related to focus of instruction？ According to different focuses， instruction is divided into three types： form-focused instruction （FF Instru.）， meaning-focused instruction （MF Instru.） and both-form-and-meaning-focused instruction （F&M Instru.）. The research question can be divided into the following four sub-questions：
（a） How often does corrective feedback occur in the three instructions？
（b） What type of error does corrective feedback aim at in each instruction？
（c） How is feedback type associated with error type in each instruction？
（d） How is feedback type associated with learner’s uptake type in each instruction？
The four sub-questions of the main research question are presented in form of figure as follows：
Figure 1
Framework of the Research Questions
In Figure 1， ① refers to the first sub-question， investigating the relationship between instruction types and corrective feedback in terms of frequency; ② refers to the second sub-question， investigating what type of error teachers correct in each instruction; ③symbolizes the third sub-question， focusing on what types of feedback is likely to go after what type of error in the three instructions respectively; ④ refers to the last sub-question， investigating the association between feedback types and uptakes types in each instruction.
2. RESEARCH METHOD AND TOOL
The corpus of this study contains 155 lessons. Among the 155 lessons， 88 are given by the junior middle school teachers in the years of 1997， 2004， 2006， 2007， 2008 and 2009; 67 are taught by the senior middle school teachers in the years of 1996， 2006， 2009， 2010 and 2011. The 155 lessons of classroom teaching have been included in the Corpora of English Education in China （CEEC）， which is built by the School of Foreign Studies of South China University， under the leadership of Professor He Anping. The 155 lessons in the present study are saved in the computer with the file name as EFLCT. It includes two sub-corpuses： JMSCT （junior middle school classroom teaching） and SMSCT （senior middle school classroom teaching）.
The present study mainly utilizes Antconc 3.2.0w and Repetition Tool as its research tool. The Repetition Tool was designed by the technician， Mr. Yang， in School of Foreign Studies in South China Normal University to extract the repetition segment. Under the title of File， such contents could be found： Choose File， Clear All， Clear Partially， Setting， Confirm and Cancel. Antconc 3.2.0w is a free corpus search tool， which contains seven main programs called Concordance， Concordance plot， File View， Clusters， Collocations， Word List and Keyword List. Concordance can be used to search any word or phrase in context. The distribution of the search word can be shown in Concordance plot in the form of chart. The whole text can be seen in File view. Cluster and Collocation can be used to display the words or phrases that go together with the search word. Wordlist can be used to make a list of words in alphabetical or frequency order. Keyword list can display the keyword of the text by comparing the text with another text. The present study requires the use of the function of concordance and file view.
The main methods are that first， based on the previous studies， establish the framework to analyze CFS; then， randomly choose 20 lessons to do a pilot study to conclude the search words and use corpus tool― Antconc 3.2.0w and Repetition Tool to pick out the CFSs. After picking out the CFSs， further analysis has been done for instruction types―form-focused instruction （FF Instru.）， meaning-focused instruction （MF Instru.） and both-form-and-meaning-focused instruction （F&M Instru.）， error types―phonological error， grammatical error， lexical error and meaning-focused error （MF error）， feedback types―explicit correction （Expli.C）， recast and negotiation of form （Negotia.C）， and uptake types―repair and needs-repair.
3. RESULTS AND DISCUSSION
The research data of corrective feedback sequence （CFS） will be analyzed both quantitatively and qualitatively from different angles so that the present study can objectively reflect the relationship between teachers’ corrective feedback and instruction types. The relationship between teachers’ corrective feedback and instruction types will be reflected in terms of the frequency of CFSs in each instruction， in terms of target of corrective feedback in each instruction， in terms of the relationship between feedback types and error types in each instruction， in terms of the association between feedback types and uptake types in each instruction. Therefore， students’ error types， teachers’ specific ways of feedback and learner’s uptake types respectively in form-focused instruction （FF Instru.）， meaning-focused instruction （MF Instru.） and both-form-and-meaning- focused instruction （F&M Instru.） are accordingly classified and analyzed in the following.
3.1 Frequency of CFS in Three Instruction Types
The present study identifies 596 teacher’s CFSs distributed in the three instructions： FF Instru.， MF Instru. and F&M Instru.. This section will concentrate on the relationship between corrective feedback and instructions in terms of the frequency of CFSs in the three instructions. Of the 596 CFSs， 72 are located in FF Instru.， 344 are spotted in MF Instru.， and the rest 180 lie in F&M Instru.. Table 1 shows the frequency of CFSs in FF Instru.， MF Instru. and F&M Instru..
Table 1
Frequency of CFSs in the Three Instructions
Occurring times Percentage （%）
FF instru. 72 12
MF instru. 344 58
F&M instru. 180 30
Total 596 100
Figure 2
Percentage of CFSs in the Three Instructions
Table 1 and Figure 2 indicate that 58% of the CFSs are found in MF Instru.， 30% are found in F&M Instru.， and 12% are found in FF Instru.. The Chi-square test of Table 2 indicates that the number of CFSs found in the three instructions is significantly different （x?=1.888×102， df=2， p=.000< .05）. The pairwise study of the frequency of the CFSs in the three instructions shows that the number of CFSs found in MF Instru. is significantly larger than that found in FF Instru. （x?=1.778×102， df=1， p=.000< .05）; the number of CFSs found in F&M Instru. is significantly larger than that found in FF Instru. （x?=46.286， df=1， p=.000< .05）; the number of CFSs found in MF Instru. is significantly larger than that found in F&M Instru. （x?=51.328， df=1， p=.000< .05）.
The analysis above reflects that MF Instru. invites the most CFSs， followed by F&M Instru. and FF Instru. respectively. FF Instru. invites the fewest CFSs.
3.2 Error Types of CFS in Three Instruction Types
This section focuses on the target of corrective feedback in FF Instru.， MF Instru. and BF Instru. respectively， that is， what type of error teachers tend to correct in each instruction. As has been mention in Chapter Three， the present study identifies two main types of errors： form-focused error （FF error） and meaning-focused error （MF error）. Table 2 shows the search result in the collected data.
Table 2
Distribution of Error Types
Error types Occurring times Percentage
FF error 488 82 %
MF error 108 18%
Total 596 100%
Table 2 indicates that the teachers usually notice more FF errors （82%） than MF errors （18%） when students’ output contains trouble source. The Chi-square test of Table 2 indicates that the number of FF errors is significantly larger than that of MF errors （x?=2.423×102， df=1， p=.000<.05）. Table 3 shows the search results related to the three instructions.
Table 3
Distribution of Error Types in Each Instruction
FF instru. MF instru. BF instru.
n % n % n %
FF error 72 100 270 78 146 81
MF error 0 0 74 22 34 19
Total 72 100 344 100 180 100
Table 3 indicates that when teachers in different instructions offer corrective feedback， they usually notice more FF errors than MF errors. In FF Instru.， all errors repaired by the teachers are FF errors. In MF Instru.， 78% of the errors corrected by teachers are FF errors and in F&M Instru.， 81% of the errors repaired by teachers are FF errors.
Since FF errors can be subdivided into three types： phonological error， grammatical error， lexical error， further study will be carried out to investigate the difference among phonological， grammatical， lexical and MF errors in each instruction. Tables 4-6 show the distribution of the four error types in FF Instru.， MF Instru. and BF Instru. respectively.
Table 4
Distribution of Error Types in FF Instru.
Occurring times Percentage （%）
Phonological error 29 40
Grammatical error 29 40
Lexical error 14 20
MF error 0 0
Total 72 100
Figure 3
Percentage of Error Types in FF Instru.
Table 4 and Figure 3 indicate that in FF Instru.， no MF errors are found， and of FF errors， grammatical errors occupy as large number as phonological errors， and larger number than lexical errors. A SPSS test is carried out to test the effect. The main effect of the error types in FF Instru. is significant （x?=26.889， df=1， p=.000< .05）. Pairwise analysis of the FF errors reveals that the teachers notice more phonological errors and grammatical errors than Lexical errors （x? =5.233， df=1， p=.022<.05）.
Table 5
Distribution of Error Types in MF Instru.
Occurring times Percentage （%）
Phonological error 40 12
Grammatical error 191 55
Lexical error 39 11
MF error 74 22
Total 344 100
Figure 4
Percentage of Error Types in MF Instru.
Table 5 and Figure 4 indicate that in MF Instru.， grammatical errors occupy a much larger number than phonological errors， lexical errors and MF errors， and MF errors are about twice as many as phonological errors and lexical errors. SPSS test result indicates that the main effect of error types is significant （x? =1.802×102， df=3， p=.000< .05）. Pairwise analysis of the four error types shows that the teachers notice more grammatical errors than phonological errors （x?=98.706， df=1， p=.000< .05）， lexical errors （x? =1.005×102， df=1， p=.000< .05）， and MF errors （x?=51.657， df=1， p=0.000< 0.05）， more MF errors than phonological errors （（x?=10.140， df=1， p=0.001< 0.05） and lexical errors （x?=10.841， df=1， p=.001< .05） ，while the teachers’ notice of phonological errors and lexical errors has no significant difference （x?=0.013， df=1， p=.910> .05）.
Table 6
Distribution of Error Types in F&M Instru.
Occurring times Percentage （%）
Phonological error 10 6
Grammatical error 116 64
Lexical error 20 11
MF error 34 19
Total 180 100
Figure 5
Percentage of Error Types in F&M Instru.
Table 6 and Figure 5 indicate that in F&M Instru.， grammatical errors occupy a much larger number than phonological errors， lexical errors and MF errors， MF errors are about three times as many as phonological errors， and lexical errors are about twice as many as phonological errors. SPSS test result indicates the main effect of the four types of error is significant （x?=1.558×102， df=3， p=.000< .05）. Pairwise analysis of the four error types shows that the teachers notice more grammatical errors than phonological errors （x?=89.175， df=1， p=.000< .05）， lexical errors （x?=67.765， df=1， p=.000< .05） and MF errors （x?=44.827， df=1， p=.000<.05）， more MF errors than phonological errors （x?=13.091， df=1， p=.000< .05）， while the teachers’ notice of phonological errors and lexical errors has no significant difference （x?=3.333， df=1， p=.068>.05）， and the teachers’ notice of MF errors than lexical errors has no significant difference （x?=3.630， df=1， p=.057>.05）.
The analyses above show that when teachers correct students’ errors， they pay much attention to FF errors. Detailed analysis shows that grammatical errors attract the most attention whichever the instruction it is; no MF errors are found in FF Instru.， and in MF Instru. and F&M Instru.， though MF errors occupy a small proportion of all the errors， their number is larger than that of phonological errors and lexical errors. The next part will focus on the relationship between students’ error types and teachers’ feedback types.
3.3 Relationship Between Feedback Types and Error Types
In this section， the relationship between feedback types and error types respectively in FF Instru.， MF Instru. and F&M Instru. will be investigated. Feedback types consist of explicit correction （Expli.C）， recast， and negotiation of form（Negotia.C）， and error types are divided into MF errors and FF errors which can be further divided into the phonological error， grammatical error and lexical error. Therefore， the three feedback types （Expli.C， recast， and Negotia.C） and the four error types （phonological， grammatical， lexical and MF error） are studied in this part. Tables 4-7 shows the distribution of error types across feedback types in the
data.
Table 7
Distribution of Feedback Types across Error Types
Phonological error （n=79） Grammatical error （n=336） Lexical error （n=73） MF error （n=108） Total （n=596）
Expli.C 15 19% 23 7% 6 8% 12 11% 56 9%
Recast 41 52% 184 55% 36 49% 14 13% 275 46%
Negotia.C 23 29% 129 38% 31 43% 82 76% 265 45%
Figure 6
Percentage of Feedback Types Across Error Types
Table 7 and Figure 6 show that the majority of feedback type following phonological errors and grammatical errors are recast （52%， 55% respectively）， the majority of feedback types following lexical errors are recast and Negotia.C （49%， 43% respectively）， and the majority of feedback type following MF errors is Negotia.C （76%）.
In FF Instru.， the teachers offer 72 tokens of corrective feedback to 72 FF errors. The 72 tokens of corrective feedback following initial errors are distributed across the 3 feedback types as follows： 13 tokens are Expli.C， 23 tokens involve recasting and 36 tokens are Negotia.C. The distribution of feedback types across error types in FF Instru. are showed in Table 8 and Figure 7.
Table 8
Distribution of Feedback Types Across Error Types in FF Instru.
Phonological error Grammatical error Lexical error Total
Expli.C 7 24% 4 14% 2 14% 13 18%
Recast 7 24% 15 52% 1 7% 23 32%
Negotia.C 15 52% 10 34% 11 79% 36 50%
Total 29 100% 29 100% 14 100% 72 100%
Figure 7
Percentage of Feedback Types Across Error Types in FF Instru.
Table 8 and Figure 7 show that in FF Instru.， no MF errors are found; 52% of the phonological errors are treated with Negotia.C， and 24% is treated with recast and Expli.C respectively; 52% of grammatical errors are treated with recast， 34% are treated with Negotia.C， and 14% are treated with Expli.C; 79% of the lexical errors are treated with Negotia.C， 14% are treated with Expli.C， and 7% are treated with recast.
The analyses above indicate the following patterns in FF Instru.： The majority of feedback type following phonological errors is Negotia.C， the majority of feedback type following grammatical errors is recast， and the majority of feedback type following lexical errors are Negotia.C.
In MF Instru.， the teachers provide the students with 344 corrective feedback moves. The 344 corrective feedback moves following initial errors are distributed across the three feedback types as follows： 26 tokens are Expli.C， 185 tokens are recast， and 133 tokens are Negotia.C. A comparison of the distribution of these feedback types across different error types is showed in Table 9 and Figure 8.
Table 9
Distribution of Feedback Types Across Error Types in MF Instru.
Phonological error Grammatical error Lexical error MF error Total
Expli.C 7 17% 9 5% 3 8% 7 9% 26
Recast 28 70% 124 65% 26 67% 7 9% 185
Negotia.C 5 13% 58 30% 10 25% 60 82% 133
Total 40 100% 191 100% 39 100% 74 100% 344
Figure 8
Percentage of Feedback Types Across Error Types in MF Instru.
Table 9 and Figure 8 show that in MF Instru.， 70% of phonological errors are treated with recast， and 17% are treated with Expli.C， and 13% are treated with Negotia.C; 65% of grammatical errors are treated with recast， 30% are treated with Negotia.C， and 5% are treated with Expli.C; 67% of lexical errors are treated with recast， 25% are treated with Negotia.C， 8% are treated with Expli.C; 82% of MF errors are treated with Negotia.C， 9% are treated with Expli.C and recast
respectively.
The analyses above indicate the following pattern in MF Instru.： The majority of feedback type following phonological errors， grammatical errors and lexical errors are recast while the majority of feedback type following MF errors is Negotia.C. That is to say in MF Instru.， when correcting FF errors， teachers tend to apply recast， and when MF errors are treated， Negotia.C is much more preferred.
In F&M teachers have provided the students with 180 corrective feedback moves. Among them， 17 tokens are Expli.C， 67 tokens are recast， and 96 tokens are Negotia.C. A comparison of the distribution of theses feedback types across different error types is showed in Table 10 and Figure 9.
Table 10
Distribution of Feedback Types Across Error Types in F&M Instru.
Phonological error Grammatical error Lexical error MF error Total
Expli.C 1 10% 10 9% 1 5% 5 15% 17
Recast 6 60% 45 39% 9 45% 7 20% 67
Negotia.C 3 30% 61 52% 10 50% 22 65% 96
Total 10 100% 116 100% 20 100% 34 100% 180
Figure 9
Percentage of Feedback Types Across Error Types in F&M Instru.
Table 10 and Figure 9 show that in F&M Instru.， 60% of phonological errors are treated with recast， 30% are treated with Negotia.C， and 10% are treated with Expli.C; 52% of grammatical errors are treated with Negotia.C， 39% are treated with recast， and 9% are treated with Expli.C; 50% of lexical errors are treated with Negotia.C， 45% are treated with recast， 5% are treated with Expli.C; 65% of MF errors are treated with Negotia.C， 20% are treated with recast， and 15% are treated with Expli.C.
The analyses above indicate the following pattern in F&M Instru.： The majority of feedback type following phonological errors are recast， the majority of feedback type following grammatical errors and lexical errors is recast and Negotia.C， and the majority of feedback type following MF errors are Negotia.C.
To sum up， the majority of feedback type following phonological errors and grammatical errors are recast， the majority of feedback types following lexical errors are recast and Negotia.C， and the majority of feedback type following MF errors are Negotia.C. As it is related to instruction types， in FF Instru.， teachers like to use Negotia.C to follow phonological errors and lexical errors， and recast to follow grammatical errors. In MF Instru.， teachers like to use recast to follow FF errors （phonological， grammatical and lexical errors） and Negotia.C is such as to follow MF errors. In F&M Instru.， teachers like to use recast to follow phonological errors， Negotia.C to be followed grammatical errors， and both Negotia.C and recast are preferred after lexical errors. When MF errors are handled， Negotia.C is a lot more preferred.
3.4 Relationship Between Feedback Types and Learner’s Uptake Types
4.3 presents a general picture of the relationship between feedback types and error types in FF Instru.， MF Instru. and F&M Instru. respectively. This part will focus on the relationship between feedback types and uptake types respectively in FF Instru.， MF Instru. and F&M Instru.. As the above mentioned， uptake is divided into two types： repair and needs-repair. Tables 4-11 display the results of examining the relationships between feedback types and uptake types.
Table 11
Distribution of Uptake Types Across Feedback Types
Repair Needs-repair Total
Number Percentage （%） Number Percentage （%）
Expli.C 31 55 25 45 56
Recast 92 33 183 67 275
Negotia.C 216 82 49 18 265
Total 339 57 257 43 596
Figure 10
Percentage of Uptake Types Across Feedback Types
Table 11 and Figure 10 demonstrate that recast， the most popular feedback type， brings about the lowest repair rate （33%）. The next one is Expli.C， the percentage of repair is 55%. The feedback type with the highest repair rate is Negotia.C， 82% of learner utterances following this type of feedback moves involved in uptake. In general， 57% of all feedback moves elicit repair， while 43% follow with needs-repair.
Tables 12-14 show the distribution of repair and needs-repair across feedback types in each instruction.
Table 12
Distribution of Uptake Types Across Feedback Types in FF Instru.
Repair Needs-repair Total
Number Percentage （%） Number Percentage （%）
Expli.C 9 70 4 30 13
Recast 12 52 11 48 23
Negotia.C 29 81 7 19 36
Total 50 69 22 31 72
Figure 11
Percentage of Uptake Types Across Feedback Types in FF Instru.
Table 12 and Figure 11 demonstrate that in FF Instru.， Negotia.C， which has been used the most frequently， brings about the highest repair rate （81%） as well. The next one is Expli.C， the percentage of repair is 70%. The feedback type with the lowest repair rate is recast， with the repair rate of 52%. In general， 69% of all feedback moves elicit learner repair， while 31% follow with the
needs-repair.
Table 13
Distribution of Uptake Types Across Feedback Types in MF Instru.
Repair Needs-repair Total
Number Percentage （%） Number Percentage （%）
Expli.C 12 46 14 54 26
Recast 44 24 141 76 185
Negotia.C 110 83 23 17 133
Total 166 48 178 52 344
Figure 12
Percentage of Uptake Types across Feedback Types in MF Instru.
Table 13 and Figure 12 show that in MF Instru.， the repair rates after recast and Expli.C are much lower than Negotia.C. Recast， though used most frequently， brings about the lowest repair rate （24%）. Expli.C， with the repair rate of 46%， comes after Recast. The feedback type with the highest repair rate is Negotia.C， with the repair rate of 83%. In general， 48% of all feedback moves elicit learner repair， while 52% follow with needs-repair.
Table 14
Distribution of Uptake Types across Feedback Types in F&M Instru.
Repair Needs-repair Total
Number Percentage （%） Number Percentage （%）
Expli.C 10 59 7 41 17
Recast 36 54 31 46 67
Negotia.C 77 80 19 20 96
Total 123 68 43 32 180
Figure 13
Percentage of Uptake Types Across Feedback Types in F&M Instru.
Table 14 and Figure 13 display that in general， 68% of all feedback moves in F&M Instru. elicit learner repair， while 32% in F&M Instru. follow with needs-repair. To be more specific， the feedback type with the highest repair rate is Negotia.C， 4/5 of the learner utterances following this type of feedback moves involve repair. The feedback type with the second highest repair rate comes to Expli.C， with the repair rate of 59%. Recast， which has been used much more frequently than Expli.C， brings about the lowest repair rate （54%）.
The analyses above suggest that in general， recast， which has been most frequently used， brings about the lowest repair rate; the feedback type with the highest repair rate is Negotia.C. The repair rate of the three feedback types in each instruction occur in accordance with the repair rate of the three feedback types in general， that is， in the three instructions， Negotia.C brings about the highest repair rate， followed by Expli.C and recast respectively. The total repair rate in MF Instru. （48%） is lower than that in FF Instru. （69%） and F&M Instru. （68%）. Interestingly， the repair rates of Negotia.C in the three instructions are close to one another （81% in FF Instru.， 83% in MF Instru.， 80% in F&M Instru.）， the repair rates of Expli.C （59%） and recast （54%） in F&M Instru. are very close to each other， and the repair rates of Expli.C （46%）， recast （24%） and Negotia.C （83%） are strongly different from one another in both MF Instru..
CONCLUSION
The present study has focused on the issue： how teacher’s corrective feedback is related to the focus of instruction. According to different focuses， instruction can be grouped to three types： form-focused instruction （FF Instru.）， meaning-focused instruction （MF Instru.） and both-form-and-meaning-focused instruction （F&M Instru.）. The following conclusion can be drawn from the results and discussions of the previous chapter.
Firstly， MF Instru. invites the most CFSs， followed by F&M Instru. and FF Instru. respectively. This finding goes against the statement by Jack Richards （1986） that error correction should be avoided in communication unless error hinders communication process. That is， teachers offer feedback without taking instruction focus into consideration.
Secondly， when teachers correct students’ errors， they pay much more attention to FF errors than to MF errors. In MF Instru. and F&M Instru.， though MF errors occupy a small proportion of all the errors， their number is larger than that of phonological and lexical errors. Grammatical errors attract the most attention whichever the instruction it is.
Thirdly， recast and Negotia.C is much more preferred than Expli.C as a whole. When error types are taken into consideration， the majority of corrective feedback type following phonological and grammatical errors is recast， the most feedback types following lexical errors come to recast and Negotia.C， and the majority of feedback type following MF errors are Negotia.C. As it is related to instruction types， in FF Instru.， Negotia.C is more frequently used than Expli.C in general; teachers prefer to use Negotia.C to follow phonological and lexical errors， and recast to follow grammatical errors. In MF Instru.， recast is most frequently utilized， followed by Negotia.C and Expli.C respectively; teachers like to use recast to follow FF errors （grammatical， phonological and lexical errors）， and Negotia.C is such as to follow MF errors. In F&M Instru.， recast and Negotia.C are more frequently used than Expli.C; teachers prefer to use recast to follow phonological errors， Negotia.C to be followed grammatical errors， and both Negotia.C and recast are preferred after lexical errors. When MF errors are handled， Negotia.C is much more preferred than Expli.C and recast.
Fourthly， in general， recast， the most popular feedback type， brings about the lowest repair rate， while the feedback type with the highest repair rate is Negotia.C. The repair rate of Expli.C， recast and Negotia.C in the three instructions ranks in the same order as in the general situation， that is， Negotia.C invites the most repair， followed by Expli.C and recast respectively in FF Instru.， MF Ibstru. and F&M Instru..
PEDAGOGICAL IMPLICATION
The findings of the present study seem to suggest the following two pedagogical implications：
First， when offering corrective feedback， teachers should take focus of instruction into consideration. In meaning-focused instruction （MF Instru.）， teachers should allow certain linguistic deviation to go uncorrected so long as the error does not impede the flow of communication. When teaching focuses on form accuracy， teacher had better use negotiation of form （Negotia.C） to encourage students’ correction in the provision of corrective feedback. It may not be effective for teachers to offer recast after students’ errors. Besides， the learners are capable of correcting themselves if they are given sufficient time and their attention is called upon to the form.
Second， teachers should conduct more activities which aim at accuracy as well as fluency and communication， in which the learner may have more opportunities to speak in the target language and also have more chances to commit errors which inform teachers of their learning stage and help them diagnose learning difficulties， because the analysis in 4.4 have indicated that the errors treated in the instruction focusing on both form and meaning get higher rate of uptake than in the one only focusing on meaning. As we know， communication is the goal of language teaching and at the same time it should be part of the learning process. In doing so， the learners can make formally learnt language more automatically available; they can acquire language subconsciously during meaningful communication， and when they are making effort to communicate， they develop strategies of communication which help them to learn.
REFERENCES
Chaudron， C. （1988）. Second language classrooms： Research on teaching and learning. Cambridge： Cambridge University Press.
Ellis， R. （1994）. The study of second language acquisition. Oxford University Press.
Jack， C. R.， & Rodgers， T. S. （1986）. Approaches and methods in language teaching. Cambridge University Press.
Lyster， R. （1998a）. Recast， repetition and ambiguity in L2 classroom discourse. SSLA， 20， 51-81.
Shi， G. （2005）. Teachers’ error correction and students’ acception in English class. Foreign Language and Literature， 4， 242-248.
Tang， J. Y. （2003）. Teachers’ error correction’s impact on the students’ acquisition uptake in English class （Master’s Thes）. South China Normal University.
Zhao， C. （2005）. Teachers’ corrective feedback of different level of English teaching―A Study based on corpus. Journal of PLA Foreign Languages Institute， 3， 35-44.
第9篇：米尔恩范文
双胞胎兄弟出生隔8天 弟救哥一命化险为夷
一名来自百慕大的孕妇，日前在加拿大哈利法克斯一家医院产下双胞胎兄弟，但两兄弟出生时间相隔8天，被称为“奇迹双胞胎”。据报道，埃多娜怀孕18周时，双胞胎哥哥埃米尔羊膜囊破裂，埃多娜被迅速送往医院。在埃多娜入院2周后，埃米尔出生。接着埃多娜的宫缩减弱了，弟弟埃塞似乎很喜欢待在妈妈的子宫里。医师担心把埃米尔的胎盘留在子宫内会使埃多娜感染，于是进行手术。在哥哥出生后8天，弟弟终于出生了。创造这一奇迹的大功臣是埃塞，很有可能是他挽救了哥哥的生命。埃多娜说：“实际上，是埃塞撑起我的子宫，让埃米尔可以继续成长。”目前，这对双胞胎还在新生儿重症监护室里，状况良好。
点评：这哥儿俩在娘胎里就不离不弃，长大后，肯定更会生死相依吧。
6岁小孩想当宇航员 向白宫请愿增经费
由于自小梦想成为一名宇航员，6岁的康纳・约翰逊目前在“白宫请愿网站”上发起了一项请愿活动，请求白宫为美国宇航局增加经费。康纳解释，之所以有这样的梦想，是因为他觉得太空有太多新奇的东西。直到最近，康纳听说美国国会威胁削减美国宇航局的经费，减少空间探索项目。在他看来，这极有可能威胁他“未来的职业生涯”，于是，他决定帮助美国宇航局，让白宫收回决定。康纳已成功拿到了近15000个签名，但签名要超过10万个，白宫才会回应他的提案。虽然这是个艰巨的任务，但康纳很乐观，认为自己能够完成使命。
点评：孩子的梦想永远令人敬畏，因为它有实现的无限可能。
科技
葡萄牙西边发现海底金字塔 疑似亚特兰提斯遗迹
失落的亚特兰提斯帝国传说一直是个谜团，日前，在葡萄牙西边的亚速群岛，一名渔夫以声呐探测法，在特塞拉岛和萨欧米格岛之间，发现了这座高度有60米、宽达8000米的海底金字塔，它位于海面下40米，四面棱线刚好朝向正东、正西、正南与正北，和吉萨的大金字塔类似，发现者认为这绝对不是自然形成的。这座海底金字塔会不会是所谓“失落的帝国”――亚特兰提斯的遗迹呢？在发现海底金字塔消息传出之后，这里也让考古学家和古文明的研究者更加好奇。
点评：失落的文明古国，永远令人好奇。
手机蓝光能给大脑提神 比咖啡因灵？
蓝光最近得到了一个坏名声，那就是影响睡眠。报道称，入睡前使用智能手机和其他电子设备会影响睡眠，因为它们发出的光会产生一种抑制褪黑激素的化学物质，从而控制人体的生物钟。然而日前披露的一项研究表明，蓝光也有一些优点，那就是在正确的时间里使用，可以使大脑更加清醒。瑞典中部大学的研究人员比较了咖啡因和蓝光对大脑的影响，发现它们都有积极的作用。有趣的是，人们暴露在蓝光下，大脑功能的测试表现更为出色。在相同条件下，使用更多咖啡因的测试人员则表现不佳。研究表明，蓝光可以提高认知能力，如记忆、警觉性和反应时间。这项技术将可以用于医学治疗。
点评：以后玩手机就更有理由了。可是，这靠谱吗？
萌宠
猫头鹰携钻戒“潜逃”险坏新人婚事
结婚戒指随猫头鹰从天而降，这样的婚礼是不是很特别？日前，英国一对新婚夫妇在婚礼上让一只猫头鹰充当拿戒指的“花童”，但就在婚礼当天，这只鸟儿却耍起了“脾气”。这对来自英国兰开夏郡的夫妻名叫克莱尔和安德鲁・波德。为了让婚礼显得“与众不同”，他们租了一只名叫“丽萝”的谷仓猫头鹰，并在婚礼当天让丽萝从空中飞落并献上婚戒。但这只鸟儿在婚礼现场并没有听话地落在红毯上，而是飞到了房梁上不肯下来。幸运的是，在驯鸟人的帮助下，他们最终用小鸡将丽萝哄了下来。丈夫安德鲁说，他的妻子是《哈利・波特》的忠实粉丝，她想将这一点体现在他们的婚礼上，所以想到了猫头鹰。这对夫妻还说，这一插曲让他们的婚礼着实令人难忘。
点评：这猫头鹰是想抢头条的节奏吗？是不是想把戒指送给另一只呢？
台湾猕猴杀鸡儆人？
宜兰一家养鸡场为阻止猕猴侵入鸡舍偷吃饲料，特别加设围篱，未料装设后两天内竟有50多只鸡遭屠杀，鸡脖也被扭断，损失近3万元。养鸡场主人气愤地说：“一定是猴子要报复我！故意虐杀鸡，甚至排成鸡尸堆挑衅。”宜兰冬山乡的养鸡场主人江佩琳说，周日上午与儿子到养鸡场察看时，发现养鸡场角落有20只鸡的尸体，除脖子被扭断，身上还有被咬的伤口，由于养鸡场设有围篱，野狗进不来，当时就怀疑凶手是猴群，但因找不到证据，只能认赔，没想到隔天养鸡场又有30几只鸡在鸡舍遭到集体屠杀。
点评：都说杀鸡给猴看，俺偏要杀鸡给人看。呜呜，谁让你不让俺吃东西来着？
奇趣
新加坡建筑师打造水上全景漂浮屋
日前，新加坡建筑师Myitr Malcew为法国浮动结构开发公司H2ORIZON设计出一种水上全景漂浮屋，为人们带来不一样的海上居住享受。这种漂浮屋是建造在一个有浮力的平台上，有两间卧室、两间浴室、一个大客厅和一个有吧台的厨房，外面有一个大露台。整个房子靠几根柱子支撑，并且全部是玻璃落地窗，这使得屋顶看起来像是漂浮在上面。这种漂浮屋的结构非常灵活，屋主可以根据自己的喜好把房子停靠在任何地点。它最独特的设计点是无论屋主选择在哪里停驻，它都可以让屋主拥有超级美丽的全景视野。但屋外可移动的屏风和木质可滑动的面板又可以保护屋内居民的隐私。
点评：只有想不到，没有做不到。在水上住着，肯定够浪漫。
美国女子追求另类 在眼中植入白金饰物
