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.

One of the most problematic areas for foreign language learning is collocation. It is often seen as a seemingly insurmountable obstacle to the attainment of native like fluency. The following study takes an approach as a linguistic one by analyzing semantic features of the English collocations with „make‟, which is widely used in the international criminal documents. The thesis analyzing their semantic features according to the categorization of the English collocations with „make‟ used in the international criminal documents in order to find out the difficulties for learners and translators in dealing with these collocations as well as to impose the suggestions for these difficulties.

In 2014, Binh Duong has 2.885 the Khmer people, being the second largest ethnic minority compared to the Hoa people. They have contributed to the multi-ethnic culture of Binh Duong. Hundreds of works on the Khmer in the Mekong Delta considered their culture as a typical of Theravada Buddhist culture in Vietnam but this proposition is not suitable for the Khmer community in An Binh, Phu giao district who is this object of this study. By qualitative data sources from in-depth interviews, participant observations and approach to the historical particularism, this study documented the cultural characteristics of the Khmer in An Binh and analyzed the factors that make culture of the Khmer in An Binh different from the culture of the Khmer in the Mekong Delta. Natural conditions and socio-historical context make the cultural practices of the Khmer in An Binh more similar to the culture of the ethnic groups in the Central Highlands than the Khmer culture in the Mekong delta, especially, customs and folk beliefs.