现代远程开放教育中“开放专科”教学模式

“开放专科”教学模式是现代远程开放教育中的一种形式,开放是教育的必然,本文从教师、媒体、信息、学习者四要素浅谈了“开放专科”的几个特征。     

Local tourism governance: a comparison of three network approaches

There is an absence of knowledge about the advantages and disadvantages of different local tourism governance approaches. Consequently, experimenting with different modes of local tourism governance is increasingly common. This paper addresses this knowledge gap by investigating the ways in which three different local tourism governance networks operate, and the effects of this governance on local tourism policy. The three local tourism networks examined are a council-led network governance structure, a participant-led community network governance structure and a local tourism organisation (LTO)-led industry network governance structure. The study found that these governance arrangements were underpinned by four key trade-offs and that these tended to shape the effectiveness of local tourism governance. The significance of this paper is that it opens up discussion about local tourism governance, highlights the advantages and disadvantages of different approaches and reflects on their relevance to sustainable tourism management. The findings can inform local councils interested in improving their local organisation of tourism, and spur further research.     

An Investigation of Ethics Officer Independence

In this paper, we examine whether ethics officers are able to perform their assigned duties independently of organizational management. Specifically, we investigate whether inherent conflicts of interest with company management potentially hinder the ability of ethics officers to serve as an effective monitor and deterrent of unethical activity throughout the organization. As part of our analysis, we conducted 10 detailed phone interviews with current and retired ethics officers in order to determine whether practicing ethics officers feel the need for additional independence protection from management. We propose that the current system in which ethics officers report to management must be changed in order for ethics officers to effectively perform their jobs. Specifically, we maintain that ethics officers should (1) be hired by, (2) be fired by, and (3) report directly to the corporate board of directors rather than company management. Such a change in the reporting environment would greatly enhance the independence of ethics officers. W. Michael Hoffman, Ph.D., is the founding Executive Director of the Center for Business Ethics at Bentley College. He received his Ph.D. in Philosophy at the University of Massachusetts/Amherst, has authored or edited 16 books, and has published over 70 articles. In addition, Dr. Hoffman was the first Executive Director of the Ethics Officer Association and currently is the advisor to its board of directors. John D. Neill, Ph.D., CPA, is a professor of accounting at Abilene Christian University and has previously published articles in numerous journals including the Journal of Business Ethics, Journal of Accounting Literature, Accounting Horizons, Journal of Applied Business Research, the Financial Analysts Journal, and the Journal of Accounting, Ethics, and Public Policy. O. Scott Stovall, Ph.D., is an assistant professor of accounting at Abilene Christian University and has published articles in the Journal of Business Ethics, Journal of Applied Business Research, Management Accounting Quarterly, and The Journal of Accounting Case Research.     

Contemporary drivers of global tourism: evidence from terrorism and peace factors

This study examines the effect of terrorism and peace on tourist destination arrivals using a panel of 163 countries with data for the period 2010–2015. The empirical evidence is based on Generalised Method of Moments and Negative Binomial (NB) regressions. Our best estimators are from NB regressions from which the following main findings are established. First, political instability, violent demonstrations, and number of homicides negatively affect tourist arrivals, while the number of incarcerations positively influences the outcome variable. Second, the effects of military expenditure, “armed service personnel,” and “security officers and polices” are not positively significant. Managerial implications are discussed.     

Officers’ fiduciary duties and acquisition outcomes

Using a Delaware case law that recognized officers’ distinct fiduciary duties for the first time in 2009, I examine the effect of officers' fiduciary duties (OFDs) on corporate acquisitions. I find that firms with entrenched officers prior to 2009 experienced increased announcement-period abnormal stock returns, mainly because their acquisitions created more synergies and reduced officers’ incentives to preserve control. These firms increased liability insurance premium expenditures, but reduced value-decreasing acquisition frequencies. Furthermore, the effect of OFDs is more pronounced in firms where officers are not directors, have wealth risk, face less product market competition, are insulated from the market for corporate control, or are able to avoid board monitoring. Overall, OFDs are a critical corporate governance mechanism that works in tandem with other disciplinary mechanisms.     

就业与深造:高职专升本学生群体的职业生涯规划研究——以杭州科技职业技术学院为例

如何坚持以就业为导向的根本性质,又要满足学生希望继续深造的需求是当前高职专升本群体职业生涯规划面临的一个亟待解决的问题。论文介绍了当前高职专升本群体在职业生涯规划上的问题,分析产生这些问题的原因,从而就专升本群体的职业生涯规划提出意见与建议。     

董事高管责任保险与审计费用增加:监督、激励还是纵容?——基于中国A股经验数据的实证研究

董事高管责任保险的引入引起审计费用显著增加,既可能是监督、激励效应所致,也可能是机会主义行为所致,研究清楚到底是哪一种原因导致审计费用增加,对认识董事高管责任保险的治理职能、加强公司治理机制建设等均具有重要意义。基于沪深交易所上市公司2003—2017年的数据,实证检验了董事高管责任保险对审计费用的影响。研究发现,董事高管责任保险的引入将显著增加上市公司的审计费用支出,且审计费用支出的增加是因为保险人积极履行监督行为、追求更高的审计质量所引起的,而非是其引致的机会主义行为所导致的。进一步研究发现,董事高管责任保险与审计费用之间存在显著的正向交互效应,即在较差的外部治理环境中董事高管责任保险的监督激励效应更为显著。这一研究对董事高管责任保险与审计费用的关系有了全新的认识,也为董事高管责任保险的推广提供了经验支持。     

“三位一体”促进学校体育教育工作发展

我国学生体质下降已是芥争的事实,体育中考、《国家学生体质健康标准》（以下简称《标准》）、阳光体育运动将成为有力的、必要的解决我国学生体质下降问题措施。体育教育工作者应深刻认识这些措施,理清它们之间的关系,在实施的过程中明确引领方向务重新认识体育教育观;加强体育生命教育;有效开发利用体育资源;强化教育过程管理;有力监督,促进学校体育教育工作发展。     

大专院校学生管理工作中存在的问题及对策研究

本文主要是对大专院校学生现存的特点方面进行分析,阐述大专院校学生管理工作中存在的问题,进而提出提高学生管理工作的建议与措施。     

Chief strategy officers: Contingency analysis of their presence in top management teams

Drawing upon contingency theory, we analyze the antecedents and performance consequences of chief strategy officer (CSO) presence in top management teams (TMTs). We argue that strategic and structural complexity affects the decision to have a CSO in the TMT and its effect on firm performance. The results of a sample of S&P 500 firms over a five‐year period reveal that diversification, acquisition activity, and TMT role interdependence are positively associated with CSO presence. However, we also find that the structural choice to have a CSO in the TMT does not significantly affect a firm's financial performance. This first systematic analysis of CSO presence informs research on CSOs and contributes to the emerging literature on TMT structure. Copyright © 2013 John Wiley & Sons, Ltd.