论加强高校会计实验教学的有效途径

会计实验教学是会计教学中的重要环节,是培养学生实践能力和创新能力的有效途径。加强会计实验教学,必须确定会计培养目标,注重会计模拟实验,优化会计实验教材,重视师资队伍建设。加强会计实验教学有助于培养学生的操作能力和实践能力,符合培养应用型会计人才的要求。     

关于民办高校会计电算化课程教学的探讨

为了培养符合社会需求的会计电算化人才,必须大力加强会计电算化专业的实践教学。如何更好地培养和提高学生会计电算化操作能力是会计电算化课程面临的重要课题,文章详细探讨了民办高校会计电算化课程教学的方法,希望能对目前会计电算化教学有所帮助。     

基于任务驱动的中职会计电算化教学研究

传统的中职会计电算化教学存在学生操作能力不强的问题,并难以突破和改变。任务驱动法教学是近几年应用比较多的一种教学方法。因此,通过实验教学探讨了任务驱动法在中职会计电算化教学中的应用,结果表明：任务驱动法教学能有效提高学生的成绩和操作水平,是中职会计电算化教学的一种有效方法。     

会计教学浅析

会计模拟实验是高校会计教学中非常重要的一环,对于深化会计理论知识、激发学生的学习兴趣、培养应用型会计人才具有非常重要的作用,但目前高校会计模拟实验教学中存在着若干问题.本文从拓宽会计模拟实验内容、提高实验教学层次、手工实验与电算化实验结合、配备有经验的实验指导教师等四个方面提出了改革措施.     

对会计电算化实验教学的探讨

会计电算化是实践性很强的一门课程,为了强化实践性,提高学生的专业技能、动手能力,各高校普遍都采取了理论与实验课程相结合的教学模式,本文仅就会计电算化中实验教学存在的问题进行分析,并提出相对应的改进措施.     

对会计电算化实验教学的探讨

会计电算化是实践性很强的一门课程，为了强化实践性，提高学生的专业技能、动手能力，各高校普遍都采取了理论与实验课程相结合的教学模式，本文仅就会计电算化中实验教学存在的问题进行分析，并提出相对应的改进措施。     

会计电算化教学中出现的问题及其优化建议

中职学校会计电算化培养目标是把学生培养成为熟练掌握电算化操作的应用型、技能型人才,但现目前中国中职电算化教学中还存在教学目标定位不清晰、实践不足、没有分配好课程中会计内容与计算机内容等众多问题,从而影响会计电算化教学培养目标的实现。为此提出了应重新审视教学目标、加重实践课程设置、与会计电算化考证结合有度、课程内容设置应重新优化等一系列建议,以深化中职会计电算化教学改革。     

面向实践办学理念在高职会计电算化课程中的实施

面向实践就是改造课堂教学,强化教师和学生的实践观念,为更好创业和就业创造条件.高职会计电算化作为现代会计与现代信息技术的融合体,应更注重学生实践和软件操作技能的培养.而现代信息技术飞速发展,对高职会计电算化的影响是十分深远.可以说,会计电算化是伴随现代信息技术的发展而发展的.这给高职会计电算化教学带来困难,无论是教师还是学生都难以适应高速变化的教学内容.     

完善会计专业实验教学的探讨

本文着重分析了高等院校现行会计实验教学存在的主要问题,即对会计实验教学不够重视,实验内容单一,教学层次低;实验教学组织形式简单化;缺乏统一的、高质量的会计实验教学教程;会计手工实验与会计电算化实验严重脱节;会计实验教学教师的业务素质不能适应会计实验教学的需要等等。在此基础上,提出了完善会计实验教学的建议与对策。     

对本科会计学专业电算化会计实验课程体系的探讨

为适应社会对于中高级会计电算化人员的需求,本科会计学专业在现有电算化会计实验课程体系中增加研究型和创新型的综合实验课程,从而构建起以培养学生的电算化会计系统建设实施、日常运作管理与维护、系统应用能力为主线的电算化会计实验课程体系.     

Pleasure and belief in Hume's Decision Process

Abstract

The purpose of this paper is to introduce explicitly pleasure and belief in what aims at being a Humean theory of decision, like the one developed in Diaye and Lapidus (2005a). Although we support the idea that Hume was in some way a hedonist – evidently different from Bentham's or Jevons' way – we lay emphasis less on continuity than on the specific kind of hedonism encountered in Hume's writings (chiefly the Treatise, the second Enquiry, the Dissertation, or some of his Essays). Such hedonism clearly contrasts to its standard modern inheritance, expressed by the relation between preferences and utility.

The reason for such a difference with the usual approach lies in the mental process that Hume puts to the fore in order to explain the way pleasure determines desires and volition. Whereas pleasure is primarily, in Hume's words, an impression of sensation, it takes place in the birth of passions as reflecting an idea of pleasure, whose “force and vivacity” is precisely a “belief”, transferred to the direct passions of desire or volition that come immediately before action. As a result, from a Humean point of view, “belief” deals with decision under risk or uncertainty, as well as with intertemporal decision and indiscrimination problems.

The latter are explored within a formal framework, and it is shown that the relation of pleasure is transformed by belief into a non-empty class of relations of desire, among which at least one is a preorder.     

Globalization,Neoliberalism and the attack on social security

Neoliberal political movements advocate privatization of public pension systems. Globalization imposes pressure on nations to conform to neoliberal policy views with respect to the design and structure of social insurance, including public pension systems. The paper begins with an investigation of the economic, ethical and ideological dimensions of the privatization debates in the U.S.; it argues that privatization advocates may be largely moved by ideology, since the other reasons advanced appear weak or unfounded. The second part discusses the history of Social Security, the purposes for its creation, and some of its economic effects. Differences between public and private pension systems are considered. A brief international comparison of some aspects of public pension system finance and benefit structures is presented. The final section considers the ethical, macroeconomic and distributional implications of privatization, prefunding and payroll tax funding, and argues for a pay as you go system financed with income taxes. In order to promote equity, economic security, community, and social cohesion, public pension systems should be universal in coverage. In order to reduce the inequality, income insecurity, and aged poverty generated by market economies, public pension systems ought to be progressive: benefit/contribution ratios should be inversely proportional to income, and progressive income taxes should finance the system. To promote economic growth, the systems should be financed on a pay-as-you-go basis, and should not be prefunded except for an emergency reserve. The fiscal policy recommendations partially depend upon the theory developed by Abba Lerner in the 1940s, and recently advanced by Wynne Godley and Randy Wray: Lerner's “principle of functional finance.”     

Interest on reserves and inflation

The payment of interest on reserves has been a common practice in inflationary economies. This policy may seem paradoxical since it involves returning part of the seigniorage, generated by the inflation process, with the intention to finance the fiscal deficit. This paper argues that the motivation for this policy can be captured by the discretionary regime, where the policymaker pays interest on reserves because he is concerned with the erosion of real liquidity by inflation, which is in part beyond his control. However, this policy is an unlikely outcome in the commitment regime, where the policymaker is in full control of inflation.     

Bayesian estimation of duration models: An application of the multiperiod probit model

The multiperiod probit model is presented and Bayesian estimation using the Gibbs sampler with data augmentation is described. As an empirical illustration, the multiperiod probit model is then used to estimate a duration model using employment duration data for the Canadian province of New Brunswick. Bayesian estimation with unobserved heterogeneity is shown to be a simple extension of estimation of a duration model with no unobserved heterogeneity. More importantly, perhaps, some numerical problems encountered by other authors using Maximum Likelihood are avoided.I would like to thank M. Baker, G. Koop, A. Melino and D. Poirier for helpful comments and discussions. I would also like to thank M. Baker for providing his data.     

Scenarios and creativity: Thinking in new boxes

To be creative and make change happen, leaders must do more than simply ‘think outside the box’, as the traditional business manuals suggest, using the popular American expression. After all, the space outside the box is infinitely expansive. Moreover, there can be no guarantee that a solution to the problem will be found. The answer: ‘Think in new boxes.’ This requires developing the right new box; in other words, useful new models, a helpful new approach to a problem. That is the real art of practical creativity. This short article outlines the approach (Thinking in New Boxes) and its application to classic scenario planning with a few examples. The authors also present the ‘Expressway to Scenarios’, an approach that wins in impact and practicality what it loses in deep analysis, by having top executives involved in key steps.     

On the Role of Paradigms in Understanding Economic Globalization

Any adequate analysis of economic globalization necessarily requires fundamental understanding of the worldviews underlying the views expressed with respect to the nature and role of economic globalization. This paper is based on the premise that any worldview can be associated with one of the four basic paradigms: functionalist, interpretive, radical humanist, and radical structuralist. It argues that any view expressed with respect to economic globalization is based on one of the four paradigms or worldviews. It, therefore, discusses four views with respect to the nature and role of economic globalization which correspond to the four broad worldviews. The paper emphasizes that the four views expressed are equally scientific and informative; they look at the nature and role of economic globalization from a certain paradigmatic viewpoint. Emphasizing this example in the area of economic globalization, the paper concludes that there are opportunities for each paradigm to benefit from contributions coming from the other three paradigms.     

A Humean theory of choice of which rationality may be one consequence

For the reader who considers economic theory of choice as a special case of a more general theory of action, Hume's discussion of the determinants of action in the Treatise of Human Nature (1739?–?40), in the Enquiry on Human Understanding (1748) and in the Dissertation on Passions (1757) deserves attention. However, according to some modern commentators, Hume does not seem to have given any evidence that would favour what nowadays we would consider as the kind of rationality involved in modern theories of rational choice. On the contrary, this paper arrives at the conclusion that consistency between preferences and choice, like the usual properties of completeness and transitivity, may be considered as outcomes of a mental process, described by means of a decision algorithm that aims to represent Hume's theory of choice.     

The concept of freedom and its relation to economic development--a critical appreciation of the work of Amartya Sen

Following a brief review of the conception of freedom as employedin economic discourse, this paper focuses on the evolution ofthe concept of freedom in the work of Amartya Sen. It tracesthe development of Sen's thought from the capability analysisof the late 1970s to his more recent separation of freedom intoits opportunity and process aspects. While broadly appreciativeof Sen's development of the concept of positive freedom, thepaper identifies some difficulties arising from his definitionof capability as a set of options as well as from his separationof the opportunity and process aspects of freedom. Aspects ofthe relationship between Sen's conception of freedom and thatof Marx are discussed briefly in the context of Sen's recentdiscussion of the market as a source of freedom.     

How chaebol restructuring after the 1997 crisis has affected corporate decision and performance in Korea: debt financing,ownership structure,and investment

ABSTRACT

Korean chaebol firms, characterized by excessive debt financing and overinvestment, experienced restructuring after the 1997 crisis. By reducing debt financing and thus overinvestment, they tried to reorganize financing structure and ownership structure. Chaebols’ debt reduction turns out to have improved performance. However, polarization between chaebol and non-chaebol firms has become more significant. Even after the crisis, firms that give higher cash flows to a controlling shareholder take more capital investment, indicating that agency problems still exist within chaebols. Chaebol-affiliated firms continue to be more active in R&D than non-chaebol firms. However, the pattern is limited to the group of top 10 chaebols after the crisis.

Abbreviations: KFTC: Korea Fair Trade Commission     

Types of technology

Technology is a concept rife with confusion. Here, I argue that technologies can be distinguished as a combination of type of producer and an idealized artefact life history. Using this definition, a number of technologies are identified. The first technology historically, in the Protostomes, was the production of individual or family dwellings. Next came objects such as spider webs for trapping prey. Stigmergy followed, with the social insects, as a collective endeavour to construct a mega-structure using simple rules of accretion. Some birds and primates began to make tools, or simple technological objects whose function is closely related to their form. Humans are distinguished by their ability to make machines. Traditional technology took place once people voluntarily organised into groups with specialised knowledge to produce more complex objects and structures. Monumental objects like ceremonial pyramids came with the command economies of the early agrarian societies, which also resulted in a new category of artefact, the network. Finally, with modern civilizations came ad hoc accretion, or population-level adding-on, to make truly complex technological systems. Developing a theoretical framework within which artefacts, production processes and ways of interacting with them are identified should help the study of technology to become more scientific.