Acts 22 : 3 i am a jew, born in tarsus of cilicia but brought up in this city and trained at the feet of gamaliel, according to the strictness of the law of our fathers, being zealous for god, even as you all are today 徒二二3保罗说，我是犹太人，生在基利家的大数，在这城里长大，在迦玛列脚前，按著我们祖宗严紧的律法受教，我为神热心，像你们众人今日一样。
From adam smith's thrift and charles babbage " working efficiency to the method system of tcc, and later on the abc theory and the strategic cost management theory aroused in 1980s, each theory and its related methods had tackled the very most prominent cost problems under its corresponding condition, made some economic success in a certain degree . but due to the ignorance of cost utility and the broad cost control sense, all of them had a fatal deficiency of zealous for short-term i nterests 从亚当?斯密(adamsmith)的成本节约思想和巴贝奇(charlesbabbage)的工效理论到传统成本控制方法体系的形成，以及20世纪80年代才逐渐兴起的作业成本法与战略成本理论，每一种成本理论与成本控制方法都关注了当时经济过程中最突出的成本问题，取得了一定程度的成功和一定时期收益的大幅度增长，但都由于其对成本效用问题的忽视与大成本控制理念的缺位而存在着致命缺陷。
Mrs chan was committed to various educational and charitable organisations, being, for example, council member of evangel seminary, board member of evangel childrens home, board member and lately chairperson of the hong kong cultural exchange service centre, chairperson of alison lam foundation, etc . for years she has been zealous for quality education work and shown much generosity by donating to various primary, secondary schools, hospitals, childcare centres, youth centres, elderly centres etc . she also supported education for orphans and the poor, etc in the mainland, in hopes of helping underprivileged mainlanders become independent and capable of contributing to the society 此外，陈女士亦为多所教育及慈善机构参与承担。计有：播道神学院校董会成员播道会儿童之家董事会成员文化交流服务中心董事会成员，近年更任主席爱礼信基金会主席等。多年来陈女士热衷于素质教育之工作，并慷慨解囊在经济上支持多间中小学医院幼儿中心青年及老人中心等又支持国内孤儿教育扶贫教育等，务求孤贫同胞得以健康成长，立足并贡献社会。
