新建本科院校广西导游课程教学创新设计——以百色学院为例

文章从新建本科院校特点、学生的现状以及广西导游课程的特点出发,结合新建本科院校教育课程改革的取向,从教学目标、教学内容、教学形式、教学评估四个方面探讨广西导游课程教学的创新设计思路。     

对我国新企业会计准则中公允价值运用相关问题的思考

通过比较、归纳与分析,发现我国2006年新企业会计准则及其应用指南在规范公允价值计量上,未集中地对各具体会计准则共同涉及的公允价值计量的基本问题进行统一的规定,没有对"在不存在活跃市场情况下运用现值等估价技术确定公允价值问题"作出明确与具体的指导;公允价值的概念界定欠完善,确认标准未明确,计量对象的范围欠适当;对以非公允价值进行后续计量的资产,其减值损失转回的会计处理不恰当.对此,应进行相应的改进与完善.     

Misvaluation and Insider Trading Incentives for Accrual‐based and Real Earnings Management

We investigate the incentives that misvaluation creates for: (1) insider trading; and (2) concurrent earnings management through both accruals and real activities. Managers of overvalued firms have an incentive to sustain overvaluation through income increasing earnings management and, at the same time, to sell their shares (Jensen, 2005 ). Managers of undervalued firms benefit from buying their firm's shares, however the negative effects of downward earnings management may offset incentives to enhance trading advantages. The results indicate that managers of both over‐ and under‐valued firms act opportunistically, managing earnings upward (downward) with accruals while selling (buying) shares. The Sarbanes‐Oxley Act of 2002 (SOX) has been largely ineffective in eliminating trading motivated earnings management. Finally, we do not find evidence of a relationship between managerial trading and real earnings management.     

An Empirical Identification of Project Management Toolsets and a Comparison Among Project Types

This article presents the results of an empirical investigation of project management practice. Practice is investigated through the study of the extent of use of a large number of practices, tools, and techniques specific to project management. A sample of 2,339 practitioners participating in a large‐scale international survey is used for this article. The sample size and the diversity of contexts in which the respondents are working render the analysis feasible and the results reliable. The data is analyzed to identify patterns of practice. More specifically, using principal component analysis, the research identifies patterns that demonstrate that practitioners use project management tools and techniques in groups or “toolsets.” A brief attempt is made to compare results with A Guide to the Project Management Body of Knowledge (PMBOK® Guide) (PMI, 2008 ) Knowledge Areas and Process Groups. The article also shows how practice varies with the management of different types of projects: engineering and construction; business and financial services; information technology (IT) and telecommunications; and software development projects. The identification of these variations has important consequences for practice and for the study of practice.     

浅析当代大学生的人生价值观

作为一个重要的社会群体,大学生的价值观教育是高等教育的重要议题,如何解决这个问题,将直接影响到社会主义事业建设的成败和中华民族的兴衰。     

Investment Guide to Tianjin

With11,919.7 square kilometers areas, Tianjin Municipality is located in the middle of the Golden Seashore in North China. To the north is Yan Mountain and to the east is Bo Sea. It borders Beijing and is the gateway to the sea of the vast northern and northwestern part of China. It has the semi humid continental monsoon climate of the Temperate Zone： 12 Degrees Centigrade of average temperature of the whole year, and 602.9 mm annual average precipitation.     

论社会导游薪酬保障机制的宏观架构

自上世纪80年代末导游社会化改革以来,社会导游已发展成为导游队伍的主体力量,但是,导游管理体制的改革并没有为社会导游带来福音,反而使他们处于一种尴尬境地。根本原因在于导游薪酬保障机制不完善,即社会导游缺乏一社会组织来维护其合法权益、社会导游薪酬的形成缺乏社会对话协商机制、社会导游的薪酬缺乏法律保护。因此,我们应从上述三个方面进行系统改革,完善社会导游的薪酬保障机制。     

Scale and scope economies in Korean accounting firms around Sarbanes-Oxley regulations

This paper examines how scale and scope economies in accounting firms changed after Sarbanes-Oxley (SOX) regulations. Korea enacted SOX-type legislation to improve financial reporting quality in 2005. Our sample comprises 301 firm-year observations from 2002 to 2008. The sample period is divided into the pre-SOX (2002–2004) and post-SOX (2006–2008) periods. We estimate a multi-product translog cost function to determine whether significant changes occur in scale and scope economies during the pre- and post-SOX periods. Empirical results suggest that overall and product-specific economies of scale prevailed in accounting firms during the full sample, pre- and post-SOX periods. Accounting firms were less able to exploit scale economies in the post-SOX period. The marginal costs of producing Audit and Accounting (A&A) increased, whereas those producing Tax Services (TAX) declined. Cost complementarities existed only in jointly providing TAX and Business Advisory Services (BAS) during the pre-SOX years. In contrast, scope economies occurred in the joint production of A&A and TAX or TAX and BAS during the post-SOX period. Our analysis can be applied to the accounting industry in other countries that have adopted SOX-type regulations.