对电子商务课程多元学习评价的探索与实践

在分析电子商务课程特点的基础上,论证了电子商务课程开展多元学习评价的必要性,并结合笔者教学实践,对电子商务课程如何开展多元学习评价进行了探讨。     

浅谈作业成本法在中国的应用

作业成本法是一种全新的成本计算方法。作业成本法的提出最初是为了成本计算,但它有着两类更为广阔的用途:一是通过利用产品和服务成本的信息进行存货估价、商品定价和产品决策;二是通过利用作业成本信息进行业绩计量和考核、预算制定、作业管理、生产工序管理及顾客和市场盈利分析等。作业成本法的采用可以帮助企业加强内部管理,但企业是否采用作业成本法还要看作业成本法是否与企业所处的环境相适应,要考虑成本——效益原则。     

融资理论的实践效应及其验证——基于中国上市公司的数据分析

融资理论是企业制订融资政策的理论基础.不同的融资理论及管理思想将会导致企业采用不同的资金管理策略与政策.因此,融资理论及其实践效应又是预测企业资金管理政策的重要参数.本文以中国上市公司为基础,重点探讨优序融资理论和权衡融资理论在中国企业管理实践中的应用情况.研究表明,这两种理论在中国企业管理实践中都得到了不同程度的应用,但是比较而言,优序融资理论的受支持程度要高于权衡理论的受支持程度.     

物流实践教学体系“3D虚拟+校企共建”

基于我国物流业的迅速发展,根据物流企业所需物流专业人才的情况下,我国高等教育物流实践教学体系尚处于发展的阶段,吉林大学珠海学院率先在国内创新性地进行了实践教学改革,建设成了以"3D虚拟+校企共建"为核心的物流实践教学体系经验。     

Formal and Informal Practices of Knowledge Sharing Between Project Teams and Enacted Cultural Characteristics

This article investigates the process of knowledge sharing between project teams and uses a case study approach. This is especially relevant, as organizations face both the needs for separating work into projects and integrating knowledge created in projects into the organization. The results provided by the analysis technique of GABEK^® indicate that, although projects create boundaries, employees and project team leaders use formal mechanisms and develop informal practices for knowledge sharing between project teams. Furthermore, the article identifies organizational cultural characteristics enacted in these practices that can stimulate the discussion in “knowledge culture research” regarding the relationship of organizational cultural characteristics and (specific) knowledge processes.     

隆化县水土保持宣传实践与探索

本文首先介绍了隆化县水土保持法制宣传取得的成效,分析了隆化县水土保持宣传工作中存在的问题,最后针对隆化县水土保持宣传教育工作提出了一些思考。     

实习实训基地市场化运行模式的探索与实践

重庆文理学院涂铭旌院士团队针对材料类专业人才培养的要求以及实习实训基地的实际,对实习实训基地市场化运行模式进行了探索与实践,建成了4个实习实训基地,并形成了市场化运作模式、打造了一支校企一体化教师团队,并为学生提供了一定数量的就业岗位。     

Measurement in Financial Reporting: Half a Century of Research and Practice

The paper explores developments in the choice of measurement method in financial reporting over the half century that has elapsed since the foundation of Abacus in 1965. The discussion is confined to the specific problem of measuring individual assets and liabilities, rather than the wider problems of the choice of measurement unit (as in inflation accounting) or capital maintenance (as in income measurement). Changes in financial reporting practice and standards are considered in relation to developments in academic research. This has been a two‐way process: research has been stimulated by problems of practice, and practice, particularly as embodied in standards, has been influenced by the results of research. Both have been influenced by significant events in the world economy, notably the inflation of the 1970s and the global financial crisis that started in 2007. Historical cost has retained its position as the predominant measurement technique in practice, but considerable progress has been made in the implementation and understanding of current value measurements, although the principles for choosing between alternative current values (particularly ‘entry’ values as opposed to ‘exit’ values) require further exploration by standard setters, assisted by academic research.     

地热井钻井的实践及研究

通过对萨热1井和萨热2井两口地热井的施工、运动特点及规律的研究，提出了地热井的钻进及完井工序的要求，并针对地热资源即将进一步丌发的实际情况，确定了两口地热井的总结和分析，找出存在或发生的问题及解决办法，为将来的大规模开发地热资源提供技术支持，为地热田内寻找、开发地热总结了经验，丰富了地热井找水的理论。     

多个教学环节、多门课程互动的实践教学机制探索

社会工作及相关专业的本科教育中,集中或分散进行的实践教学如果没有形成统一的主题和形式,就难以达到调动学生积极性和主动性的效果。采用多门课程、多个教学环节互动的形式,在课程与教学环节之间进行衔接和协调,并使之机制化,可以有效地提高学生的社会调查研究实践水平。