Goals versus institutions: the development of performance measurement in the Swedish university sector

This paper contrasts goal-directed and institutional approaches to the development of performance measurement (PM) in the Swedish university sector, which has been subject to increasing emphasis on management by objectives since the early 1990s. We adopt a macro perspective, focusing on recent changes in PM related to governmental control of universities and colleges and combine an extensive review of archival data with interviews in our empirical analysis. It is concluded that although the goal-directed model cannot be completely rejected as a heuristic informing recent changes in PM, a process-orientated institutional perspective considerably enriches the analysis by making it less static and more contextually informed. In particular, the latter perspective better explains the evolution of loose couplings between formally stated goals and performance indicators and between different systems for PM by directing attention to the complex interplay between conflicting constituent interests in the evolution of resource and cost allocation practices and quality control procedures. However, our empirical analysis also leads us to reconsider the conceptions of loose coupling as either a “given” feature of institutionalised organizations or an outcome of more pro-active resistance at the micro level prevailing in much earlier work in institutional theory.     

Minority Protection and Dividend Policy in Finland

This paper highlights some theoretical arguments and empirical results on whether legal‐based minority protection affects corporate cash dividends in Finland. The Company Act in Finland states that shareholders having one tenth of all shares can demand a so‐called minority dividend, which is half of the profit of the fiscal year, yet not more than 8% of the equity. Minority dividend, as in Finland, is rarely used in EU countries. I find, that minority protection is a better influence over managerial control than controlling shareholders having absolute voting power. When there is no controlling shareholder and coalition costs are lowest, minority protection in Finland is better than minority protection in mandatory dividend countries. Combining strong shareholder rights (as in the USA) and minority dividend (as in Finland) could decrease agency costs both vertically and horizontally.     

《农业经济学》在财经类院校素质教育中的地位与作用

本文从素质教育的角度出发,分析了《农业经济学》在财经类院校素质教育中的地位与作用.通过新形势下对经济管理人才的素质要求以及《农业经济学》在经济管理人才培养中的作用,结合自身的教学实际,根据农业和农村发展的新要求,改进《农业经济学》的教学内容与方法,提高财经类院校学生的综合素质.     

高校资金结构特征及其优化--以教育部直属高校为例

本文以信息公开中的财务数据为依据,对教育部直属高校的资金结构现状进行分析,并按地域将其区分四个地区进行比较。分析结果表明,我国教育部直属高校资金来源呈现多元化格局,且不同地区间,高校的资金结构差异较为明显。这种差异的背后,隐含着筹资多元化对财务管理提出了新要求、地区间教育质量不均衡日益显著等突出问题。本文针对这些问题,提出应探寻优化高校资金结构的有效途径,树立以多元化筹资为视角的财务管理新观念,以开放的视角拓展筹资渠道,注重绩效,促进教育部直属高校的内涵式发展等一系列建议。     

对高校教学质量监控的思考

随着我国经济的飞速发展,人们的教育观念也发生着深刻的变化,这无疑对高校的进一步发展提出了更高的要求.学校的根本任务是育人,教学质量及人才培养质量是学校的核心问题,全面提高教学质量,关系着学校的生存与发展.本文通过对我国高校教育质量发展现状的分析以及对高校教学质量监控意义的探讨,提出对我国高校教学质量进行有效监控的相关举措,目的在于更好的促进我国教育质量的提高.完善人才教育体系.     

高校创新型内部控制体系研究

创新型内部控制体系建设是推进高校制度改革的重要环节,它的实施将会有效降低高校管理风险,提高高校管理水平和教学质量。论文首先对高校内部控制现状进行了分析,指出了内控体系建设的不足和薄弱环节;其次详细阐述了创新型内部控制体系的内涵及构建思路;最后文章进一步就如何加强创新型内部控制体系在高校的贯彻实施提供了政策建议。     

Does workload and institutional pressure on accounting educators affect academia at Australian universities?

This paper examines accounting academics’ perceptions as to whether institutional pressure has increased in the previous 5–10 years subsequent to changes in the higher education environment, encouraging universities to adopt private sector managerialism. Results from 87 respondents indicated that workload pressures have increased and they experienced pressure to perform acts related to a student-as-customer model, which have negatively affected their well-being and work quality. The majority are not actively seeking to leave academia, but believe it is not a good time for others to aspire to such a career. This paper contributes to the debate about the sustainability of accounting academia at Australian universities.     

A Panel Data Analysis of the Relationship Between Air Pollutant Emissions,Economics, and Industrial Structure of China

The purpose of this article is to investigate the relationship between China’s industrial structure, economic position, and air quality. The PM2.5 emission is used as the air pollution indicator, the gross regional product (GRP) and the proportion of secondary industry as the local economic indicators, and the power generation and the freight volume as the developmental indicators of important industries. Using the panel data model, this article provided evidence that the GRP has positive effect on the PM2.5 emission and the power generation has a significant impact as well in several cities. But freight volume could not increase the PM2.5 emission significantly in most regions of China.     

关于财经类高校非统计学专业《统计学》教学改革的思考

《统计学》是高等财经院校经济管理类专业的核心基础课程.本文针对目前非统计学专业统计学教学中存在的问题,提出一些建议和看法,进而促进统计学课程教学质量的提高.     

大学英语精品课建设的审视与思考

在高校教学改革的背景下,加强大学英语精品课建设对于提高教学质量、提升学生素质、增强高校竞争力具有非常重要的意义。本文通过介绍大学英语精品课建设的构成内容以及建设过程中需要把握的问题,阐释笔者对大学英语精品课建设的认识,以期在提高高校教学质量、深化大学英语教学改革方面,为一线英语教师提供可以参考借鉴的思路。     

我国高等教育资源配置均衡性实证分析——基于教育部直属高校截面数据

高等教育资源配置的均衡性直接影响着高校教学、科研质量,影响着高等教育培养人才、服务社会、发展科学的功能,进而影响着高等教育的可持续发展。本文运用极差率、变异系数、Gini系数、Mcloon指数、Verstegen指数,从生师比、生均校舍建筑面积、生均拨款收入三个方面,对教育部直属高校2006-2010年的截面数据进行了分析,发现教育部直属高校人力资源、物力资源配置在各省市间和各地区间的均衡性均处于相对理想状态,与前两项相比,财力资源配置均衡性相对弱一些。基于此,本文提出了加强内涵建设、拓展筹资渠道的建议。     

What is in it for us? Network effects and bank payment innovation

The developed world exhibits substantial but poorly understood differences in the efficiency and quality of low value payment services. This paper compares payment arrangements in the UK, Norway, Sweden, and Finland, and discusses the impact of network effects on incentives to adopt new payments technology. A model is presented, in which private benefits for investment in shared inter-bank payments infrastructure are weak. In contrast, due to ‘account externalities’, there are strong incentives for investment in intra-bank payment systems. These two features, distinguishing bank payments from other network industries, can help explain some of the observed cross-country differences in payment arrangements.     

公益性国有土地使用权收回的法律性质与补偿模式

当前金融与科技融合驱动下的新经济浪潮逐渐拉开帷幕,传统的高校金融人才、科技人才培养范式在新形势下都发生着深刻变化,形成了一场由传统教育到实践创新的系统性变革。新时代高校金融科技人才培养的实践创新与体系重构,是中国提升金融科技复合型人才质量的重要突破口。本文从新时代中国高校金融科技人才培养的现状及问题出发,分析高校金融科技人才培养的实践内容,并进一步提出中国高校金融科技人才培养与发展的创新要求及实现路径。本文认为充分发挥金融与科技在高校人才培养上的深度融合作用,着力培养具有国际视野、能够适应时代竞争的金融科技创新人才,成为现阶段中国高校人才培养的重要努力方向。     

高校内部审计质量控制文献研究综述

内部审计在高校的经济管理活动中的作用越来越重要,内部审计质量是内部审计的生命线。内部审计质量的优劣很大程度上影响高校内部审计效用的发挥。因而加强高校内部审计质量控制,是提高高校内部审计质量的关键。文章首先对国内外关于内部审计质量控制的文献进行了回顾。之后系统性的综述了针对高校的内部审计质量控制文献,进行总结并指出其未来的研究方向。     

Electronic banking in Finland: Consumer beliefs and reactions to a new delivery channel

The increasing turbulence in the financial service industry sector since the mid-1990s has created a whole new delivery channel for banking: Internet banking. The purpose of this paper is to describe the current state of Internet banking in Finland and to study consumer perceptions, beliefs and reactions to electronic banking in general and Internet banking in particular. The results of this study indicate that bank managers can, by knowing the basic beliefs consumers hold about Internet banking, create more effective customer communication, improve software and target prospects better concerning Internet banking. There is wide agreement that Internet banking will on the one hand have a great impact on the whole bank market, and on the other hand will be considered the most important retail banking delivery channel in the near future. A total of 3,000 questionnaires was prepared and sent to MeritaNordbanken customers in Finland. Using a mailed questionnaire with a response rate of 38.9 per cent, it was found that 40 per cent of the Finnish consumers who responded to this survey were already using Internet banking services. The results of this study provide interesting additions to knowledge of electronic banking and consumer behaviour.     

高校生态文明素质教育研究综述

纵观学者们从各个视角对高校生态文明教育的研究,尤其是从德育的视角,对于我们进一步研究高校生态文明素质教育具有重要的意义。通过对近几年来学者们对高校生态文明教育的研究综述,进而从德育的视角深入探讨高校生态文明素质教育,有利于实现生态文明素质教育的实效性;同时促进学校德育的发展。     

多模态大学英语教师合作模式研究

本文从多模态教师合作教学和科研两个方面入手,逐层深入地探讨了如何把多模态手段融入到诸如集体备课、充实教材、观摩教学、公开课点评以及教学评价与反思等教师合作教学的环节中去。同时,针对教师合作科研的问题制定了一系列多模态学习和研究方案。经过一学期的实践,证实了多模态教师合作科研模式的可行性以及创建优秀多模态教师合作科研团队对提高教学质量和科研水平的积极意义。     

高等学校预算管理中的预算松弛问题研究

预算管理作为高等学校内部管理的重要组成部分,越来越受到人们的重视.然而预算管理在高等学校普遍认同并加以实施的过程中,其效果并非尽如人意,还存在许多问题.预算松弛问题就是高等学校预算管理中的一个主要问题,它是高等学校预算管理中的一种常见现象.预算松弛的存在对高等学校的预算管理既有积极的一面,也有负面的影响,预算松弛积极作...     

新时期高校教学档案的科学化管理

高校教学档案是高校档案的重要组成部分,也是高校教学管理最直接、最基础的工作。它既是教学安排、教学管理的原始资料,也是教学检查与教学评估的客观依据,更是体现学校教学质量和管理水平的重要标志。在科学技术飞速发展的时代,在高校教学管理工作中居于核心地位的教学档案,有着特有的属性,但随着信息技术应用的不断深入,传统的教学档案管理方式面临新的挑战。只有加强教学档案的科学化管理,才能适应新时期高校教学管理与教学改革工作的需要。     

A hybrid profession—the acquisition of management accounting expertise by medical professionals

This paper argues that medical expertise in Finland was “hybridised” in the first half of the 1990s. It examines the willing adoption of management accounting techniques by medical professionals in the context of the New Public Management reforms in Finland. It documents this process of adoption, charts some of its effects for the set of practices and legitimated competencies that make up the domain of medical expertise, and seeks to understand these by reference to the position of management accounting within the Finnish pedagogic and institutional setting. As a counterpoint, it notes the contrast with the UK, where medical professionals have been seen to resist the intrusion of accounting practices into the medical domain.