Smart work and hard work: explicating a learning orientation in strategic management accounting

This paper examines the skills and aptitudes necessary to undertake a strategic management accounting project. It argues that individuals involved in such projects are required to work both smart and hard. This argument is developed theoretically by reference to the work of educational psychologists who have identified two different types of goal orientation which people pursue in achievement situations: the learning orientation and the performance orientation. Evidence that strategic management accounting requires a learning orientation is provided by means of a case study which describes its use in a competitive tendering situation. This is followed by a discussion of the potentially symbiotic relationship of strategic management accounting and organizational learning. The discussion leads to the specification of a research agenda that may have significant implications for the practice and learning of management accounting.     

Rural traffic management: The Burrator Reservoir experiment

The introduction of traffic management schemes has been one response of the National Parks to the problem of ever-increasing car-borne visitors and the consequent damage caused to the rural environment. By reviewing these schemes and by determining and explaining attitudes towards one particular traffic management experiment, the paper aims to deduce lessons for future policy. The analysis, based on two visitor surveys, suggests that the likelihood of success is improved when schemes are integrated, containing both ‘carrot’ and ‘stick’ elements. Since public perceptions are also found to be pivotal to its success, appropriate marketing of a scheme is vital. The paper concludes, however, that to achieve the fundamental objective of greater accessibility with less mobility, a more wide-ranging marketing effort is required intended to engender a sea change in attitude towards both the car and public transport.     

Generating Enhanced Fishery Rents by Internalizing Product Quality Characteristics

This paper demonstrates howadditional rents are generated in a fisherycharacterized by intraseasonal variation infish characteristics, including size,condition, and composition. Based on anexpanded conceptual model of the optimalharvest rule, fish characteristics affect preand post harvest production yields and outputprices. A dynamic empirical model, which uses asystem of quality characteristics and anhedonic equation, illustrates the complexrelationships and management choices associatedwith internalizing seafood qualitycharacteristics in a hake fishery. The modelretains the regulated open access managementsystem, but controls intertemporal andintersectoral quotas, production portfolios,and total allowable catch. Results demonstratethat including revenue-side effects frominternalizing fish quality can generatesignificantly greater rents and reduce therelative benefits of increased productionyields. If excluded, bioeconomic models canunderestimate the level of regulatory rentdissipation and overemphasize managementobjectives such as full utilization, whichcould misdirect processing decisions and resultin a suboptimal resource management plan.Implications for data collection,multidisciplinary analysis, and improvements inmarine resource management are discussed.     

电网企业产权制度改革研究

目前,电网企业产权单一,阻碍了电网企业现代企业制度的建立,文中重点就电网企业产权制度模式的选择及其理论依据,以及实现电网企业产权多元化的相关对策和方法进行了讨论。     

论中小企业对管理胜任力的基本要求和培育途径

文章指出,管理胜任力是企业核心竞争能力的一个重要方面,中小企业的健康成长取决于其竞争能力的提高,竞争能力的关键是提高企业的管理胜任力,文章还分析了中小企业对管理胜任力要求的主要方面。     

The Research on the Enterprise Management System Integration

The enterprise management informatization construction is complex system engineering. The paper begins with the information management integration idea, and adopts the method of enterprise management system integration. The integration of SCM, ERP and CRM can solve the defects of ＂information flooding＂ and ＂information separate island＂. Firstly, the paper explains the concept of integration. Secondly, it analyses the three levels of the enterprise management system integration. Thirdly, the composition of the enterprise management system integration is discussed. Finally, it puts forward the integration mode of SCM, ERP and CRM under the E-commerce environment.     

试论二元经济形态下的会计模式

本文分析了在知识经济兴起的环境下我国现行会计模式存在的缺陷,并根据知识经济发展的历程以及我国目前工业经济与知识经济并存的现状,提出了一种能适应两种经济形态的兼容性会计模式,最后指出了目前实施该模式尚存在的制约因素。     

关于旅游管理专业双语教学的实践与思考

以桂林旅游高等专科学校旅游管理专业专业课程《旅游企业人力资源管理》实施双语教学的实践为个案，分析了该专业实施双语教学所面临的困难，提出了加强双语教学实践的对策和建议。     

重庆市城市土地经济效益评价

从产出和投入两方面构建城市土地经济效益评价的指标体系,采用层次分析法对重庆城市土地的经济效益进行评价,可知:重庆城市土地的经济效益总体水平较低、波动较大,重庆城市近年来投入偏高影响了土地经济效益,而且重庆城市土地利用的集约化水平不高.     

基础力学课程教学改革的研究与实践

该文在深入分析基础力学各相关课程相互关系的基础上，认为基础力学课程的改革，应该优化组合备相关课程内容，减少重复内容，形成新的教学体系；应该在教学手段上注意现代化教学手段与传统教学手段的结合，激发学生的学习兴趣，提高课堂的效率；也强调实验环节的重要性，要注重学生动手能力的培养。