Upper‐echelon executive human capital and compensation: Generalist vs specialist skills

This study extends current knowledge of upper echelon executive compensation beyond the CEO, specifically CFO compensation, based on whether they possess generalist or specialist skills. We find that “strategic” CFOs with an elite MBA (generalist) consistently command a compensation premium, while “accounting” CFOs (specialist) and CFOs with a non‐MBA master's degree, even from an elite institution, do not. Further, scarce “strategic” CFOs are awarded both higher salaries and higher equity‐based compensation. Our findings support the view that unique complementarities between scarce CFOs and firms increase these executives' bargaining power leading to pay premium. Our results are robust to post‐hiring years, firm sizes, board characteristics, and CFO's insider/outsider status. We contribute at the confluence of upper‐echelon compensation, executive human capital, resource‐based view, and assortative matching literatures. Copyright © 2014 John Wiley & Sons, Ltd.     

Publishing characteristics,geographic dispersion and research traditions of recent international accounting education research

This paper describes, analyses and critiques accounting education research over the period 2005–2009. In doing so, it compares and contrasts the distinctive North American research tradition with that of Europe and the rest of the world. Six journals and 446 publications by 963 authors were included in the sample frame, along with a further 70 publications in other journals. The findings identify distinguishing characteristics among these publications that range from the composition of their editorial teams to the nature and type of output they publish. Evidence was found of geographic dominance and divergent research traditions which has mitigated against the development of a genuinely international accounting education research community. Possibilities for further research are identified and guidance for researchers publishing in this field is presented.     

A comparative study on the effectiveness of English-medium and Turkish-medium accounting education: Gazi University case

The authors explore the effect of medium of instruction on students' attainments at a large state university in Turkey in the Department of Business Administration. The findings indicate no statistically significant difference in grades of 386 students with respect to medium of instruction. As for entry rankings however, those in the English-medium program who had higher scores on the university entrance exam appeared to be more successful. It may be concluded that English-medium instruction is not a disadvantage in attaining learning objectives.     

"赛课结合"在中职《服装陈列设计》课程中的实践探讨

为提高中职服装设计专业学生综合素质和就业能力,在《服装陈列设计》课程中提出了一种“赛课结合”的教学模式。理论课堂以项目驱动形式,采用参与式教学法引导学生在课堂中主动参与学习讨论;通过“服装陈列创新工作室”第二课堂,带领学生参加相关学科竞赛,以“课堂+比赛”的方式达到教学相长的目的。     

新型军人养老保险制度的构建及其转轨成本测算

我国现行军人养老保险是军队统筹,且保障范围狭窄、制度衔接不畅、实际养老待遇较低、财政负担过重、基金管理效率低下;为实现养老保险制度全民统筹和切实保障军人的养老权益,应构建社会统筹与个人账户相结合、辅以年金账户的新型军人养老保险制度。军人养老保险制度的转轨成本来源于当前军人养老保险制度下隐性债务的显性化,采用系统动力学模型对军人养老保险制度的转轨成本进行模拟测算,结果表明：截至2090年底转轨成本将全部显性化,“老人”和“中人”的转轨成本都呈先增后减的趋势,2035—2065年的转轨成本最高;借助社会统筹账户资金积累的缓冲和人口年龄与人口结构的变化,能够分散制度转轨带来的财务支付风险,改革不会对政府财政带来巨大压力。因此,应坚持养老保险社会统筹的改革方向,积极推进军人养老保险制度改革。     

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。     

我国地方综合性旅游法规立法体例比较研究

近年来我国地方综合性旅游法规蓬勃发展，并在发展中凸现出一些新的趋势。本文以对地方综合性旅游法规立法体例的决定因素——旅游产业基本关系和旅游产业发展模式的考察为基础，芘较分析了现有地方综合性旅游法规之立法体例，得出若干基本结论，以资为我国旅游基本法的制定提供借鉴。     

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。     

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。