Perceptions of the benefits of the A3 planner in facilitating project-based learning in accounting education

This paper evaluates ways of instilling project management skills into accounting-based learning by the use of an iterative A3 planner to plan, monitor and review assignment progress. The application of an A3 planner to facilitate a project-based learning (PBL) group assignment in undergraduate accounting education has been critically evaluated in terms of both the student and tutor experience. The study uses a mix of qualitative and quantitative data. Quantitative data assisting exploration of perceptions were collected through 100 undergraduate students. A series of focus group discussions were carried out to investigate students’ engagement and tutors’ teaching experiences regarding the adoption of the A3 planner. The results suggest that the A3 planner promotes active planning and effective management of a PBL group assignment. It makes students’ thought processes more visible thereby facilitating and enhancing the tutoring/mentoring process. Moreover a more interactive and transparent approach by doing assignment via the use of an iterative A3 planner has ensured more feedback points and action based efficiency in the doing approach for learners.     

基于农业发展方式转变的江苏省农业产业升级发展研究

[目的]从定量方面对江苏省农业发展方式转变对农业产业升级贡献结果进行研究,以准确把握江苏省农业发展方式转变进程。[方法]构建基于农业发展方式转变的江苏省农业产业升级评价指标体系,以2007—2016年江苏省10年的年度数据为研究对象,采用熵值法计算各年度每个指标权重以及各准则层和农业发展方式转变综合得分值。[结果](1) 2007—2016年江苏省农业产业方式转变取得了一定成效,处于良好的发展势头;(2) 2012和2014年江苏省基于农业发展方式转变的农业产业升级增长最快,2016年出现大幅下跌,导致该下跌的原因是同时期农业集约型效益的大幅下降;(3)集约型升级和高效型升级对基于农业发展方式转变的江苏省农业产业升级带动作用最大;结构合理型升级发展滞后。[结论]江苏省基于农业发展方式转变的农业产业升级还处于不断探索阶段,加速农业产业结构升级对于江苏省加快转变农业发展方式尤为重要。     

甘孜州农牧区县域发展水平综合评价与特征分析

[目的]对甘孜州各县市的发展状况进行研究探讨,为区域可持续发展策略的制定实施提供科学依据,对提升县域发展水平和发展质量具有重要意义。[方法]建立涵盖经济、社会、资源环境三大模块共计24项指标的评价体系,选取发展较快的2007—2014年为研究时段,运用极差法、改进熵值法、耦合协调度模型与GIS工具,对甘孜州各县市的发展水平进行综合评价与分析。[结果](1)全州综合发展水平指数平均值为0. 500 8,发展水平整体较低,其中康定市得分最高,石渠县最低,县市之间呈现两级分化。(2) 2007—2014年全州综合发展指数平均增幅0. 262 6,年均增速13. 77%,所有县市均处于上升过程,但县市之间增速不一,发展差距逐步扩大。(3)全州发展协调度平均值为0. 390 5,协调度较低,各县市均处于轻度失调或濒临失调水平。(4)发展水平、活力、协调度较高县市均集聚于州东部和南部,尤以东路片区最为典型。[结论]下一阶段需依据各县市实际,立足优势,制定实施合理的发展规划,缩小区域差异,提升综合发展水平。     

地方技能型高水平大学视角下的校内实训室建设与管理--以六安职业技术学院旅游管理实训中心为例

以六安职业技术学院旅游管理实训中心为例，探讨在建设地方技能型高水平大学的过程中，如何来建设与管理校内实训室。     

Can professional skepticism be learned? Evidence from China

The purpose of the present study was to explore whether professional skepticism can be learned in a classroom setting, an issue that has received scant attention in the prior literature. A questionnaire was administered to students enrolled either in the accounting program or in the business administration program of a large college in China. The author finds that participation in ethics education is positively related to students’ professional skepticism, whereas participation in auditing education is not related to accounting students’ professional skepticism. The author also finds that accounting and nonaccounting business students exhibit no significant difference in their scores of professional skepticism.     

金融素养、家庭财富与家庭创业决策

本文利用2015年中国家庭金融调查(CHFS)数据,分析了金融素养、家庭财富与家庭创业决策三者之间的关系。整体上,金融素养的提高显著增加了家庭参与创业的可能性,但家庭参与创业面临着"财富约束效应";而金融素养对家庭财富具有替代作用,提高金融素养有效缓解了家庭的"财富约束效应",促进家庭参与创业。同时,研究发现家庭财富对家庭创业决策的影响并不存在明显的城乡差异,但金融素养更能缓解农村家庭创业所面临的"财富约束效应"。另外,提高金融素养能有效缓解家庭的信贷约束,增加其风险偏好,间接地促进创业。     

COMPARING PPP WITH TRADITIONAL PROCUREMENT: THE CASE OF SCHOOLS PROCUREMENT IN IRELAND

Advocates of public‐private partnerships (PPPs) argue that they can deliver public infrastructure more efficiently than traditional procurement through timelier completion and superior value for money. Despite these claims comparative analysis of the performance of both procurement methods has received scant attention in the PPP literature to date. This paper addresses this issue by providing an in‐depth, case‐based comparison of PPP versus traditional procurement in the schools sector in Ireland. Through detailed semi‐structured interviews with key stakeholders and an examination of the available documentation, we assess whether the key objectives of using PPP have been achieved. Overall, we find no evidence that PPP leads to faster delivery of infrastructure when the overall procurement process from contract notice to delivery is accounted for. In addition, we find only limited evidence to suggest that PPP results in better value for money.     

基于县统筹财政分权视角下的地方义务教育公平研究 ——来自山东省的实例

由于基层政府长期存在财力事权上的不均衡,我国基层地区义务教育供给存在着差距。2001年的"以县为主"的县统筹财政制度开始实行,义务教育的负责主体变成了县级政府。借助2002年到2016年的山东省县级数据,运用泰尔指数作为分析工具,结合此期间山东省出台的教育改革措施,分析其对于缩小义务教育差异的影响。研究发现,政策制度仅仅改善了中等收入县级地区之间的差距,对于高收入和低收入地区并没有太好的效果,就目标而言,由于县级各地区上经济实力和义务教育规模的固有差距,导致无法取得理想中的效果。     

河南省中牟县低碳农业发展评价研究

[目的]以河南省中牟县为研究对象,通过评价中牟县低碳农业发展水平,试图探索适合中牟县低碳农业的发展道路,并为当地低碳农业发展提供参考依据。[方法]文章采用统计数据分析法、调查统计分析法以及层次分析法。搜集分析2005~2015年中牟县低碳农业相关数据,构建低碳农业系统发展评价指标体系,得出中牟县低碳农业历年综合得分。[结果]中牟县低碳农业发展呈逐年上升趋势,2005~2015年年均增长率14.50%。其中,农业社会因素、农业经济因素发展得分高于低碳农业综合得分,年均增长率分别为23.90%、25.20%,但农业资源和环境方面发展缓慢,年增长率分别为2.30%、-1.40%。[结论]中牟县低碳农业呈现稳固上升发展态势。2005~2015年中牟县低碳农业数据分析表明,农业社会和经济系统的发展是中牟县低碳农业发展的重要推动力;而农业资源的投入、农业环境问题已成为中牟县低碳农业发展的主要阻碍制约因素。     

The impact of climate change on labour demand in the plantation sector: the case of tea production in Sri Lanka

Limited opportunities for crop switching and lengthy preharvesting periods make the plantation sector particularly vulnerable to climate change. Surprisingly, however, the economic consequences of climate change on plantation crops are seldom analysed. Drawing on a unique primary panel data set from a representative cross section of 35 tea estates in Sri Lanka over the period 2002–2014, this study implements a structural model of estate profit maximisation to estimate the elasticity of labour demand with respect to different components of weather. Results indicate a negative relationship between labour demand and rainfall in the south‐west monsoon, the north‐east monsoon and the second inter‐monsoon. A positive relationship is found between labour demand and rainfall in the first inter‐monsoon. Overall, predicted changes in rainfall by 2050 are anticipated to reduce labour demand by approximately 1,175,000 person‐days per year across Sri Lanka's tea plantation sector. This is likely to have considerable social and welfare implications, particularly for the Indian Tamil women who comprise the majority of the sector's workforce.