Across the world, the first accounting course provides serious challenges for teaching. These arise from powerful negative perceptions which include the anxiety associated with tertiary-level study and the differing backgrounds or majors of students required to take the course. This paper outlines some examples of nontraditional teaching techniques and highlights how the course could be best structured to overcome such negative views while at the same time responding to the changes in the industry. The design and content of the proposed course emphasizes the USER approach and is directed to English as second language learners. This is a case study in an Australian offshore campus and is the end result of the progressive improvement in the structure and delivery of the course.

This study investigated grammatical difficulties encountered by students of the People’s Police University while learning grammar in ESP courses. The design included questionnaires to teachers and students, and classroom participant observations. The findings indicated that the student respondents only perceived four target features to be difficult to learn. The results also showed that the students’ perceptions of grammatical difficulty were influenced by several factors including the inherent complexity of rules, L1 transfer, students’ differences in language aptitude, students’ infrequency of practice, and teaching methodology. The findings will hopefully be useful for teachers and researchers with an interest in this line of research.

This article introduces the general issues and benefits of simulation in teaching and scientific research. Thereby, the author illustrates by making 3D drawings, assemblies, videos simulating machine structures for teaching Theoretical mechanics, Construction machine subjects and the author's studies in the mechanical field. The application of simulation in teaching is to create videos by using Solidworks software, simulating the operating principle of machine structures. After that, show the videos to the students, excite them and make the lesson lively. And the simulation application in scientific research is mentioned as the way to use 3D drawings and simulation videos to preview the research results, promptly fix the wrong places. Since then, the research is quick, cost reduction is not worth it. The results of this paper are to point out the unique benefits that contribute positively to simulation in teaching and in scientific research.