高校创业教育课程设置的目标及体系构建

实施创业教育,是我国高等教育的内在要求,也是我国高等教育可持续发展的大势所趋.首先阐述了高校创业教育课程设置的目标,然后从学科课程、活动课程、实践课程、环境课程四个方面分析了高校创业教育课程体系的构成,最后给出了高校创业教育课程体系构建的保障机制.     

Management by objectives – an effective tool for teamwork?

In recent years many companies have introduced self-regulatory teamwork requiring changes in leadership behaviour and systems as well. Consequently a renewed interest has arisen in management by objectives (MBO) as a means for leading self-regulating teams. But how do MBO systems work and how effective are they? The MBO system of a company in the construction supply industry was analysed. This company had implemented MBO at team level five years ago. In order to explore the mechanisms and effects of MBO at team level a model for group goal setting was tested. One hundred and seventy-six employees in twenty-six teams participated in the study, but only twenty-one groups having objective productivity data were included in the analyses at team level. Group goal commitment and group goals moderated by task interdependence are supposed to influence group processes as a mediating variable for group effectiveness. Results do not consistently support this model. Group goals and goal commitment predict group productivity and job satisfaction but group processes mediate only the relationship to job satisfaction. The moderating effect of task interdependence could not be supported. The consequences for developing a model for MBO at team level and implementing effective MBO systems are discussed.     

基于循岗导教的《客房部运行与管理》课程设计

依据学生职业发展规律,按照循岗导教原则,以就业为导向,以职业能力培养和职业素养与职业情商养成为重点,兼顾对学生可持续发展能力的培养,与企业合作设计开发课程,使工作内容与学习内容对接,实现课程培养目标。     

The role of internal corporate governance mechanisms on default risk: A systematic review for different institutional settings

Recent financial downturns, characterized by the significant failures of firms, have revealed the need to control credit risk. Latest literature has shown that weak corporate governance structures are related to high levels of default risk, leading to financial instability. In this context, we aim to summarize the literature that focuses on the role that internal corporate governance plays in the credit risk of firms, specifically considering three corporate governance components: ownership structure, board structure and financial stakeholders’ rights and relations. Additionally, we analyse whether the effectiveness of the internal mechanisms depends on particular key factors, especially the institutional setting and the type of mechanisms considered. Finally, new lines of research are identified for future research.     

Exploring the creation of systemic value for the customer in Advanced Multi-Play

This paper explores the creation of systemic value for the customer as it emerges in Advanced Multi-Play. An anomaly found in customer surveys suggested the possibility of systemic value creation at the offering level. In order to build a theoretical explanation for this anomaly, the role of intrinsic, user network and complement-network attributes is discussed, along with the concepts of complementarities, value of time and goal achievement. More daily communication goals are proposed to form a time boundary condition for an individual, which is relieved by integration providing systemic consistency, experienced as increased efficiency and convenience. As a result, one theoretical model is presented to describe the creation of customer value in the case of integrated offerings. Two propositions are derived from the model, followed by two hypotheses, which are tested. Results indicate customer value creation at the general offering level as a result of integration. The reliability and validity of cross-tabulation is concluded. Finally, suggestions for future research are presented.     

应用型本科院校消费心理学课程教学改革及课程设置建议

文章阐述了当前消费心理学课程教学中普遍存在的问题,并通过全面剖析这些问题,总结出适合应用型本科院校培养计划的教学改革方案.针对消费心理学课程设置的不合理性,提出新的建议,以期达到更好的教学效果及培养目的.     

对于e型电子枪扫描极值位置的设定研究

通过对e型电子枪扫描极值位置的设定，来调整e型电子枪的光斑的均匀性及聚焦性，以便获得良好的靶材的蒸镀情况和膜层的形成及膜层的表面情况。     

创业型员工内部市场进入:低壁垒设置与策略引导

企业中的创业型员工市场进入较之于团队进入的可能性比较小;以核心创业型员工为代表＂粘结＂较多人力资本的外部市场进入成为可能。基于这种推断,文章主要从企业视角,通过建立相关模型,在创业型员工市场进入低壁垒设置层面上提出若干策略引导,进而对创业型员工及团队内部市场进入作出贴近现实讨论。     

转让定价税制的比较研究

通过分析国际转让定价税制发展的特点和趋势，全面评价了国际转让定价税制的共同点和差异，并在分析我国转让定价立法发展的基础上，提出完善我国转让定价税制的思路和政策建议。     

计提或有环境成本准备金的可行性分析

本文在对计提或有环境成本准备金认识的基础上,根据我国有关污染索赔的法庭判例和现有的环境法规,结合现行企业征收排污费、矿产资源补偿费等做法,从会计方法论与会计技术方面进行论证与分析,提出计提或有环境成本准备金在目前不仅必要而且是可行的观点。