多元智能理论视野下高中政治课堂教学策略研究

随着社会与经济的不断发展和进步,人们对于学生的教育发展越来越重视,对其中的存在问题也进行了细致的研究.其中以多元智能理论与教学相互结合比较科学可取.对此,笔者通过自身多年的教学经验及其对多元智能理论的细致研究,理清了当前高中政治教学中存在的实际问题,并结合多元智能理论的精神核心,提出了切实可行的创新策略,希望能够推动我国高中政治教学的进一步发展,提升学生的实际生活知识运用能力,让教学从质上“脱胎换骨”.     

刍议多元智能理论对高职英语教学的启示

美国著名心理学家霍华德?加德纳提出的多元智能理论对高职教育的改革提供了新的思路。本文在分析多元智能理论内涵的基础上,阐释了多元智能理论对于高职英语教学的几点启示,以期提高高职英语教学的质量以及高职人才综合能力的培养。     

高管背景特征、产品市场竞争与智力资本信息披露——来自我国A股高科技行业的经验证据

以沪深两市高科技上市公司为样本,依据高层梯队理论,实证考察高管背景特征与公司智力资本信息披露行为间的相关性以及产品市场竞争对这一关系的调节效应。结果表明：高管年龄与智力资本信息披露水平显著负相关,而高管学历、任职时间与智力资本信息披露显著正相关;产品市场竞争不仅直接对智力资本信息披露行为产生显著的负面影响,而且强化了高管年龄与智力资本信息披露间的负相关程度,弱化了高管学历、任职时间与智力资本信息披露间的正相关程度。     

多元智能理论基础上的中国大学英语教育反思

中国的大学英语教学虽然取得了一定的成就,但也存在着巨大的问题。大学生在校各门课程中投入英语的学习时间最长、下的功夫最大,但是英语作为语言交流工具最后所收到的效果却很差。多元智能理论在当今世界的教育教学改革中有重要的理论指导作用。本论文将在多元智能理论的基础上,针对中国大学英语教学中出现的问题,总结出多元智能理论对中国大学英语教学的启示。     

多元智能理论在高职院校英语教学中的应用

多元智能理论认为,人的智能是多元的,每个人至少拥有八种智能,因个体不同存在一定的差异。对学校及教师而言,充分开发学生多方面的智能潜力,改进教学理念和教学方法,促进学生全面又有个性的发展,充分挖掘每个人的智能潜力、发挥优势智能、弥补劣势智能,分层教学,因材施教,这是高职院校今后的发展方向。本文通过对多元智能理论的内涵及特点的分析,就多元智能理论在高职院校英语教学中的应用发表自己的见解。     

试论智力资本会计

研究表明 ,企业制度变迁的过程 ,也就是实体资本与人力资本逐渐分离的过程 ,知识经济下智力资源的稀缺更是加快了智力资本作为独立资本形式的进程 ,财富与智力合作成为现代企业发展的必然结果。因此 ,作为人力资源会计自然升华的智力资本会计应运而生。为能在现有财务会计体系下合理计量、核算和报告智力资本 ,我们可以运用“评估 +讨价还价”的智力资本计量模式和与传统财务会计既相对独立又融为一体的智力资本核算与报告体系。     

多元智能理论在高职院校英语教学中的应用

多元智能理论认为,人的智能是多元的,每个人至少拥有八种智能,因个体不同存在一定的差异.对学校及教师而言,充分开发学生多方面的智能潜力,改进教学理念和教学方法,促进学生全面又有个性的发展,充分挖掘每个人的智能潜力、发挥优势智能、弥补劣势智能,分层教学,因材施教,这是高职院校今后的发展方向.本文通过对多元智能理论的内涵及特点的分析,就多元智能理论在高职院校英语教学中的应用发表自己的见解.     

国外典型企业智力资本报告模式的比较及启示

在知识经济时代,企业需要中介机构提供的财务咨询服务相当的多。自1994年Skandia公司公布第一份企业智力资本报告以来,智力资本评价的理论与实践发展很快。本刊此次刊登上海东华大学两位老师关于智力资本报告的介绍与分析,希望能对评估机构拓展新的服务领域有所助益。智力资本报告是衡量企业竞争优势的重要方式,到目前为止,国外已有250多个公司每年公布智力资本报告。而我国在智力资本理论方面的研究刚刚起步,对智力资本报告的实际应用还未涉及。为此,本文拟以国外五种典型的企业智力资本报告模式为例,说明企业智力资本报告的要求和内容,并提出我国企业智力资本报告编制的设想。     

制造业智力资本开发与管理研究

本论文通过对智力资本开发与管理必要性的阐述,论证了在知识经济全球化和一体化的今天,我国制造业面对世界跨国公司激烈竞争的压力,自主创新成了生存还是被吞并的关键这一主题,而自主创新不是空穴来风,必须要有一定程度的知识积累,而知识的积累又来源于智力资本的开发与管理。本论文对我国制造业现阶段知识管理具有一定的指导意义。     

智力资本信息披露的困境

目前各国企业的智力资本信息披露都严重不足,这主要是由"物质资本至上"的财务会计模式、产品市场竞争、信息披露政治动机和不成熟的智力资本理论所共同造成的,应加强智力资本理论研究,积极构建利益相关者会计,以促进智力资本信息的有效披露,政府部门也应该积极介入智力资本信息披露的协调与规范工作.     

Emotional Intelligence in Undergraduate Accounting Students: Preliminary Assessment

Abstract

There is a growing recognition among researchers and practitioners that the workplace is not the strictly cognitively-managed environment it was once assumed to be. Emotions play a large role in organizational life, and emotional intelligence (the ability to recognize, use and manage emotions) has become a skill that may allow accountants to perform better in a variety of areas such as leadership, client relations, and perhaps even decision-making. In addition, it is a skill that employers seem to value and that may be important to personal development as well. Thus, accounting education must attempt to inculcate emotional intelligence in its graduates in addition to technical knowledge. This paper investigates the level of emotional intelligence of accounting students using the MSCEIT, an instrument that measures ability rather than acquired competencies. The results show that the level of emotional intelligence of the students in the sample could be a concern. There is no evidence that one term of traditional accounting education can be expected to provide an opportunity for improvement. Thus, attempts to increase the emotional intelligence of the students may require targeted educational interventions.     

Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements

This paper presents evidence of employer and graduate attitudes on the skill set requirements for professional accountants, and whether university accounting programs develop these skills, and in particular emotional intelligence (EI) skills. We use priority indices and strategic mapping to evaluate the positioning of 31 skills. This analysis suggests that university accounting programs could consider increasing the emphasis placed on particular EI and non-emotional intelligence (non-EI) skills while other skills could be de-emphasised. While non-EI skills were ranked higher than EI skills, some non-EI skills are considered well developed in graduates and others are viewed as important but not well developed. While employers expect correspondence between the skills seen as important in the workplace and their expected development in university, there was also reverse correspondence in that employers do not expect universities to develop skills considered less important in the workplace.     

BUILDING AND EVOLVING DATA WAREHOUSING AND BUSINESS INTELLIGENCE ARTEFACTS: THE CASE OF SYSCO

This paper investigates use of data warehouse and business intelligence capabilities to integrate with customers in the supply chain and improve insights into customer sales. By making internal data warehouse sales information available to customers, additional value to those customers is created, eliminating asymmetries of information in the supply chain. In addition, the evolution of data warehousing into business intelligence is investigated, expanding sales information to include marketing associate performance analysis generated for internal use. Further, a methodology that was used for building a business intelligence system is also examined. Finally, what appears to be a business‐intelligence‐driven focus on enterprise resource planning systems is analyzed. These issues are illustrated using real‐world data warehousing and business intelligence artefacts developed at SYSCO. Copyright © 2012 John Wiley & Sons, Ltd.     

Does emotional intelligence matter to academic work performance? Evidence from business faculties in Australia

Using data collected through survey questionnaire across 15 universities, we examine the effect of emotional intelligence on academic work performance (in research, teaching and service) in Australian business faculties. We find academics’ ability to use emotion enhances performance across research, teaching and service, while ability to regulate emotion enhances performance for teaching and service only. We also find support for a process‐based model of emotional intelligence in which appraisal of emotion is a necessary antecedent to emotion’s use and regulation. The results have implications for management in appointment decisions and professional development programmes in business/accounting faculties.     

以人为本是情报信息业发展的必然趋势

本文对现阶段图书情报业的现状进行了探讨,指出以"书"为本的图书情报一体化是图书情报工作停滞不前的主要原因,提出以"人"为本才是图书情报业面向科研,面向经济,面向市场发展的必然趋势。     

授信额度核定的逻辑:一个共生理论的视角

现有研究授信额度问题的文献,或是从理论研究角度分析授信额度在银企关系中的角色与作用,或是从实证分析角度对授信额度的各种影响因素进行实证分析.对定量模型的研究依赖客户信用等级的先行确定,存在影响因素的多重共线性不能得到有效解决的方法论缺陷.本文从共生理论这一新的视角审视授信额度的核定模型,从理论上解决了影响因素的多重共线性问题.在归纳研究文献的基础上,本文提出了基于共生度主参量与共生度特征分析逻辑的授信额度核定的逻辑框架,并通过一个简单的实证模型验证了共生理论对授信额度核定具有较强的解释能力.     

Corporate Financing Decisions: UK Survey Evidence

Abstract:  Despite theoretical developments in recent years, our understanding of corporate capital structure remains incomplete. Prior empirical research has been dominated by archival regression studies which are limited in their ability to fully reflect the diversity found in practice. The present paper reports on a comprehensive survey of corporate financing decision-making in UK listed companies. A key finding is that firms are heterogeneous in their capital structure policies. About half of the firms seek to maintain a target debt level, consistent with trade-off theory , but 60% claim to follow a financing hierarchy, consistent with pecking order theory . These two theories are not viewed by respondents as either mutually exclusive or exhaustive. Many of the theoretical determinants of debt levels are widely accepted by respondents, in particular the importance of interest tax shield, financial distress, agency costs and also, at least implicitly, information asymmetry. Results also indicate that cross-country institutional differences have a significant impact on financial decisions.     

Decoupled earnings: An institutional perspective of the consequences of maximizing shareholder value

Recent accounting scandals have brought focus on the role of management in financial statement manipulation. This focus on micro-behavior does not capture the complexities of earnings management. Taking an institutional rather than agency theory approach, earnings management is posited as a decoupled behavior. A behavior that results from not only agency-based motivations of self-interests, but also regulative, normative, and cultural-cognitive legitimacy pressures. Conformity to the central logic of “maximizing shareholder value” found in the “US financial market” institutional field provides the context in which to explore earnings management as a decoupled behavior. Insights for earnings management include the blending of agency and institutional theory perspectives to gain a more complete understanding of the behavior and the positing of a continuum of earnings management conducive to this merger. Institutional theory benefits from exploring the nesting in multiple institutional fields.     

The Competitive Intelligence Unit at Deloitte

The goal of competitive intelligence is to acquire information that can be used to make strategic decisions that further the objectives of the firm. Using publicly available information, this case describes the Competitive Intelligence Unit at the Big 4 accounting firm Deloitte and the techniques that the unit used to obtain strategic information about the plight of the consulting firm BearingPoint, a firm that Deloitte subsequently purchased in March 2009. This case can be used in an advanced undergraduate accounting theory, assurance, or capstone accounting course. It raises several interesting questions: What are acceptable and unacceptable competitive intelligence gathering techniques? Does competitive intelligence gathering by accounting firms serve the public interest?