思想政治教育与心理健康教育契合的可行性和必要性

思想政治教育在高校具体实践过程中,往往容易忽视学生的心理需求和个性的发展,很难形成接受主流价值观的健康心理基础;而心理健康教育容易浮于形式,难以真正起到培养大学生正确思想观念的作用。只有使思想政治教育与心理健康教育相互借鉴,共同进步,发挥教育合力,才能培养出符合社会需要的人才。     

充分利用WTO教育服务贸易大力推进高等教育国际化

为了顺应中国加入WTO形势，充分利用WT0教育服务贸易，大力推进高等教育国际化，我们必须学习WT0教育服务贸易知识，分析入世后给我国高等教育带来的机遇和挑战，研究我国高等教育应对WT0的措施。     

Ethical Orientation and Awareness of Tourism Students

The tourism industry is one of the largest industries in the world, and despite recent events that have made its operating environment more complex, the industry continues to grow [Theobald, 2005, Global Tourism, 3rd edn., Butterworth-Heinemann/Elsevier]. Commensurate to the size of the industry is a growth in the number of students pursuing degree courses in tourism around the world. Despite an increasingly sophisticated literature, the relative recency of the industry and its study has meant little attention has been paid in the ethics literature to the dilemmas facing tourism managers and its students. Based on interviews with senior members of the tourism industry six scenarios are developed with pertinence to the challenges faced by industry practitioners today. This paper then applies the Multidimensional Ethics Scale [Reidenbach and Robin, 1990, Journal of Business Ethics, 9, 639–653] to tourism students at three prominent universities in the U.K., Canada and Australia. In total, 438 responses are achieved. The results have importance for the instruction of tourism students for the future, but also in informing decisions about the tools tourism destinations can effectively employ to control the future direction of the industry     

Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions

This research applies the impression management theory of exemplification in an accounting study by identifying and measuring differences in both auditor and public perceptions of exemplary behaviors. The auditors were divided into two groups, one of which reported self-perceptions (A-S) while the other group reported their perceptions of a typical auditor (A-O). There were two separate public groups, which gave their perceptions of a typical auditor and were divided based on their levels of accounting sophistication. The more sophisticated public group was comprised of bank loan officers (LO) while the less sophisticated public group consisted of investment club members (IC). Comparisons were made on 30 behaviors contained in the AICPA Code of Professional Conduct, which served as the basis for the research instrument. Profile analysis, a special form of MANOVA technique, was used to analyze the results. A-S perceptions were the highest of the four treatment levels and were significantly higher (i.e., more exemplary) than the perceptions of both the A-O and LO groups. The more sophisticated user group (LO) provided the lowest perceptions of the four treatment levels. For at least four of the six measures, the LO treatment group perceived the typical auditor to be less exemplary than both the IC and A-O treatments. There were no differences in perceptions between the A-O group and IC. Additional analysis revealed that auditors overrated the degree to which the public relied on financial statements. However, both public groups reported a reasonably high level of reliance on financial statements when making decisions. Philip A. Brown is an Associate Professor and Directtor of the Accounting Program at Harding University in Searcy, Arkansas. He has a bachelor's degree from Harding University, an MBA from West Virginia University and a Ph.D. from the University of Mississippi. His research interests are in accounting ethics and in accounting education. He has published in Advances in Accounting, The Journal of Accounting and Finance Research, and others. He is a CPA in the State of Arkansas. Morris H. Stocks serves as the Dean of the Patterson School of Accountancy at the Universtiy of Mississippi. He received his undergraduate degree in accounting from Trevecca Nazarene University, his Masters degree from Middle Tennessee State University and his Ph.D. from the University of South Carolina. He is a Certified Public Accountant in the State of Mississippi. He is a behavioral accounting researcher and has published in Accounting, Organizations and Society, Accounting Horizons, Behavioural Research in Accounting, Decision Sciences Journal, Advances in Accounting, Advances in Accounting Information Systems, Advances in Behavioral Accounting Research, Accounting, Auditing and Accountability Journal, Advances in Taxation and others. W. Mark Wilder is KPMG Lecturer and Associate Professor of Accountancy at The University of Mississippi. His educational background includes a bachelor's degree in mathematics from The University of Alabama, an MBA from the University of South Alabama, and a Ph.D. in Accounting from Florida State University. He is a CPA in the State of Mississippi. Mark has published in Accounting Horizons, Advances in Taxation, the Journal of Applied Corporate Finance, the Journal of Computer and Information Systems, the CPA Journal, and others. In the past 2 years he has received several awards, including the top two campus-wide faculty awards at Ole Miss and also the MSCPA Outstanding Educator Award. In 2004 he was inducted into the Alabama Tennis Hall of Fame.     

Accounting and Medicine: An Exploratory Investigation into Physicians’ Attitudes Toward the Use of Standard Cost-Accounting Methods in Medicine

Research studies demonstrate wide variation in how physicians diagnose and treat patients with similar medical conditions and suggest that at least some of the variation reflects inefficiencies and unnecessary medical costs. Health care researchers are actively examining ways to reduce variations in practice through standardization of medicine to reduce the cost of treatment and ensure the quality of outcomes. The most widely accepted form of this standardization is Evidence Based Best Practices (EBBP). Furthermore, financial health care providers such as hospitals and managed care organizations are investigating methods to tie resource usage to medical protocols in their efforts to monitor and control health care costs. Such proposals are contentious because they report on physicians’ medical practice behaviors (such as the number of tests ordered, use of specific therapies, etc.) and such reports could potentially be used to influence their clinical behaviors. The intent of this exploratory study was to examine physicians’ perceptions about linking a standard costing system to EBBP guidelines. The authors interviewed nine practicing physicians asking each physician to respond to the question, ‘As a physician working in a hospital environment, what are your reactions to and concerns with combining standard costing techniques with EBBP?’ The interviews were in-depth and free form in nature. The physicians’ responses were recorded and analyzed using Grounded Theory Methodology. Using this methodology the field data was categorized into two major themes. The most important theme centered on ethics and the second theme was concerned with the implementation and use of a standard cost system in regard to EBBP. If physicians’ worries about ethical dilemmas and implementation issues are not resolved, then it is likely that doctors would be unwilling to participate in any efforts to develop or use a standard cost-reporting system in medicine. While this study was exploratory in nature, it should provide future guidance to accountants, health care researchers and health care providers about physicians’ issues with the use of standard costing methods in medicine.     

职业教育的基本特征对旅游高等教育的启示

旅游高等教育是面向和服务于旅游产业 ,具有鲜明职业特征的专业教育 ;职业教育是相对独立的教育类型 ,具有不同于普通教育的人才培养模式。本文通过分析职业教育在教育目标、教育内容、教育方式、教育媒体等教育四元素上的特征、与学科教育的异同点 ,试图从新的角度来看待旅游高等教育中亟待解决的问题 ,并针对问题提出若干看法 ,希望能为旅游高等教育的创新和发展抛砖引玉     

对美国LNT(Leave No Trace)游客教育项目的探讨

美国不留痕迹教育项目(LNT)的目标是避免或减少对自然区域的资源影响，并帮助所有游客获得愉悦的旅游经历，本文介绍了美国不留痕迹项目(LNT)的发展。LNT项目作为一种重要的机制被用于把科学研究成果应用于持续改善低影响技术。通过科研，LNT能够为管理者开发适当的培训资料，并为游客提供“怎样做”的出版物。另外，在美国联邦土地机构、国家户外学校之间的伙伴关系，以及零售商的支持合作使这种模式获得极大成功，并能使项目持续良好运转。     

台湾旅游专业大学生实习的期望与评估研究

本文以台湾真理大学旅游学院为例,采用问卷方法,研究学生从事旅游实习的期望与成效。研究表明:(1)学生在选择实习单位时自主性高,不易受外界环境影响因素左右;(2)学生对从实习获得实际操作技术经验及专业知识有高度期望;(3)实习的最大收获为实质的知识与专业技能的获得;性别、实习的找寻方式、业者提供的实习方式(例如工作轮调,沟通管道和职前培训)和企业的规模均对学生实习期望和成效有一定显著影响;学生实习期望越高时,所获得的实习成效将相对提高。     

The impacts of student and life satisfaction on tourism students’ perceived sense of belonging

This study explores how tourism students’ satisfaction with their lives and academics affect their sense of belonging within their school communities. The primary supporting research was conducted using a questionnaire, which 285 students in Akdeniz University’s Faculty of Tourism answered. The mean scores of the two scales (life satisfaction and sense of belonging) and the dimensions of student satisfaction were used to conduct multiple regression analysis. The results suggest that two aspects of student life (teaching staff and school management vs. student support and counseling) and life satisfaction had a direct correlation with students’ sense of belonging.     

高等旅游教育的国际化与属地化——对比中日旅游教育

旅游教育要国际化已经成为业界人士的共识 ,与国际接轨的呼声此起彼伏 ,然而在现行的旅游教育中还存在一些有悖于国际旅游教育发展趋势的东西 ;同时 ,旅游教育的属地化却处于低调。本文在罗列问题的前提下 ,围绕着旅游教育的“国际化”与“属地化”这一耦合主题关系进行讨论 ,力图明晰一些论点。