Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization

Since the formation of the Peoples’ Republic of China (PRC) in 1949, the broad field of accounting education in China has undergone many changes in the context of a dramatically changing sociopolitical environment. The institutional mechanisms in Chinese university accounting education are examined in this paper, principally through a re-reading of the historical experience since 1949. We utilize an institutional theory frame to examine how action in the regulative, normative, and cultural-cognitive pillars have shaped accounting education from its heavily political orientation in the early years of the PRC to a more internationalized university accounting education system that has begun to take shape in contemporary China. We seek to contribute a contextualized understanding of contemporary China's accounting education, while adapting and extending the role of institutional theory in explaining education changes more broadly.     

Including audit regulation in the accounting curriculum

Audits and auditors are regulated to uphold audit quality, thus regulation is important to the public interest and clearly impacts firms and CPAs. Moreover, the reach of audit regulation has expanded greatly in the last decade with the establishment of the Public Company Accounting Oversight Board (PCAOB). Recent research and calls from the profession point to enhancing the coverage of audit regulation in the accounting curriculum so that students understand the consequences of failing to adhere to professional standards. In this paper, we propose regulatory content for inclusion in the curriculum, we survey and catalog existing auditing textbooks and other educational materials for regulatory content, and we suggest flexible alternatives for incorporating this topic into the curriculum. It is our hope that, with these resources, faculty can more effectively include audit regulation in the classroom and achieve a high level of student comprehension and learning on the topic.     

中高职三二分段下的学生素质拓展系统的设计与实现

针对高职教育发展的新形势、新政策、新要求，中高职三二分段教育成为高职教育的一部分，传统大学生素质拓展系统均适用于普通高校，设计开发一个适用于高职教育，针对中高职学生特点、职业教育培养目标的学生素质拓展系统非常有必要，有利于职业技能人才的全面培养，也减轻了学校相关工作人员的工作量，为师生带来方便。     

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.     

工程质量监督通报编制的实践与认识

工程质量监督通报是工程质量监督机构履行监督职责的一种重要工具和手段,对规范各方责任主体质量行为,提升工程实体质量,总结监督工作,进一步提高工程质量监督管理水平具有重要的意义。从通报概念、特点、种类等方面入手,结合工程质量监督工作实际,就起草工程质量监督通报浅谈认识与体会。     

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.     

The Interplay of Emotion Regulation and Sales Experience in Salesperson Conflicts: Evidence from an Emerging Economy

ABSTRACT

It is human nature that personal interactions are often charged with emotions and laden with conflicts. Workplace encounters are not immune from this reality. Despite this, few studies have examined ways to reduce interpersonal conflict in the workplace. This study examines the interpersonal impact of emotion regulation on salesperson relationships with stakeholders. Using structural equation modeling, results of the analysis showed that salesperson's regulation of emotions was negatively related to interpersonal conflict with co-workers as well as with customers; and positively impacted customer-oriented sales behaviors. The results also support the moderating role of selling experience in the relationship between emotion regulation and interpersonal conflict with customers. That is, the negative relationship between regulation and conflict with customers is stronger for salespeople with lower sales experience. These findings put forward important managerial implications with regard to the recruitment and training of sales professionals.     

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.     

基于Fluent的波节管内流体流动与传热特性研究

为了深入研究影响波节管传热效果的主要因素,应用CFD软件Fluent对波节管内流体的流动和传热特性进行数值模拟,分别研究了不同入口流速v(0.3,0.5,0.7和0.9 m/s)、波峰直径D_1(28,30,32,34和36 mm)、弧形段长S_1(34,23,17,13和10 mm)下波节管内流体的流动与传热特性。结果表明,不同型号波节管的努塞尔数(Nu)、流体压力损失以及综合性能随着入口流速的增加而增加;随着波峰直径D_1(弧形段长S_1)的增大,波节管的Nu先增大后减小,最后趋于一个相对稳定的值。当波节管的波峰直径D_1=34 mm时,波节管的传热性能最好,流体压力损失最大,综合性能最好;弧形段长S_1=23 mm时,波节管的换热性能最佳,流体压力损失最大,综合性能最好。通过参数正交分析可知,影响波节管传热效果的因素由强到弱依次为入口流速v、波峰直径D_1、弧形段长S_1。研究成果可为工程实际中提高波节管传热性能提供理论指导。     

钻孔咬合桩在复合地层中的应用研究 ——以杭州地铁3号线工业大学站为例

钻孔咬合桩多用于软土地层,采用全套管钻机软切割法施工,但在上软下硬的复合地层中,全套管法成孔困难,无法保证桩体的垂直度,以致于咬合效果达不到设计要求。为了解决此类工程问题,依托杭州地铁3号线一期工程工业大学站基坑工程,研究了钻孔咬合桩在上软下硬复合地层中的适应性及应用情况,并与其他围护方式在可实施性、安全性、经济性、施工效率等方面进行了综合比较。研究结果表明,在复合地层中采用旋挖钻机硬切割法施工咬合桩,成孔效率高,桩体垂直度高,止水效果好,能产生更好的工期效益、社会效益和经济效益。并且钻孔咬合桩能够很好地适应复合地层,经济性好,施工效率高,解决了复合地层中钻孔咬合桩的施工工艺和设备选型问题。研究过程及结果可为复合地层中的基坑工程施工提供借鉴与参考。