浅谈语境设置在英美概况课中的应用

本文通过了解语境这一概念以及语境设置的意义来分析语境的设置在大学英美概况课程中的应用,说明了语境的设置对英美概况教学中学生能力的培养具有非常重要的作用。     

浅析如何提高配电网功率因数

文中集中探讨了配电网功率因数对线损的影响,及影响电网功率因数的主要因素以及配电网无功补偿的设置原则及方法,和其它提高功率因数的办法,从而达到降低配电网线损的目的。     

我国物流产业发展趋势与高职物流专业课程体系的探讨

随着我国经济的发展,我国物流业必然向现代物流业转变,而现代物流业的发展对物流人才提出了更高的要求。高职物流专业课程的设置必须要体现这种变化和要求。本文通过对物流产业发展趋势和现代物流业对高职物流人才要求的分析,提出了高职物流专业课程设置目标、原则及思路。     

江苏省高职高专院校专业设置现状分析与对策研＊究

专业设置是学校连接社会的桥梁与纽带,也是学校培养符合社会所需人才的前提条件,对学校本身、社会经济等各方面都有深刻的影响。通过对江苏省高职高专院校专业设置情况的调查分析,提出了加强专业结构调整的对策,以便使专业设置结构与江苏省的产业结构建立良好的匹配性。     

Green banking disclosure,firm value and the moderating role of a contextual factor: Evidence from a distinctive regulatory setting

The idea that green banking disclosure leads to increased firm value has been rightly considered as over-simplistic. This paper builds on key prior insights by investigating whether combining green disclosure with other contextual factor, such as non-performing loans, provides additional insight into the complex green disclosure–firm value relationship in a regulatory setting where green law has recently been enacted for the banking industry. We present an analysis of seven years of data sourced from listed banks in Bangladesh (2008–2014), with data analysed using multiple regression. Our findings indicate that, while green disclosure has a positive effect on the overall firm value of banks, this positive effect is negatively moderated by banks' non-performing loans. This research contributes to the knowledge by showing that green disclosure alone is insufficient for creating market value for banks. Additional contextual matters need attention to understand the impact of green disclosure in contributing to increased market value for banks.     

Special issue: Australian Accounting Standards Board Research Forum

The Australian Accounting Standards Board (AASB) engages with academics and encourages them to make practical recommendations for the standard‐setter across three sectors: for‐profit, public and other not‐for‐profit sectors. In doing so, the AASB organised Research Forums in 2016 and 2017 that were of great value to researchers, practitioners and the standard‐setters. Four papers from the Forums in 2016 and 2017 were submitted and accepted for publication in this special issue. This paper provides an overview of the Forum, discusses the impact of conducting research and how the findings of the researchers informed the AASB’s standard‐setting process.     

Integrated reporting and capital markets in an international setting: The role of financial analysts

This study investigates the interplay between integrated reporting (IR) and capital markets. In particular, building on voluntary disclosure and information processing theories, we hypothesize and empirically find that IR adoption improves analysts' ability to make accurate earnings forecasts. Whereas previous studies focus on the South African context, we rely on an international sample that also allows us to study the moderating effect of the corporate governance regime (shareholder or stakeholder oriented). The results suggest that IR improves analysts' ability to make accurate predictions to a larger extent in North America than in Europe, and we derive interesting insights on the much‐debated nature of IR. This study offers valuable insights to policy makers interested in improving disclosure practices in the financial market.     

Can green behaviors really be increased for all employees? Trade‐offs for “deep greens” in a goal‐oriented green human resource management intervention

This study explores the complex interaction between psychological and goal‐relevant boundary conditions that influence levels of individual engagement in a green human resource management (HRM) intervention designed to encourage employee green behavior (EGB). Data were collected from 1,112 employees in an automobile manufacturing plant. Consistent with goal‐setting theory, the level of feedback received predicts EGB. However, a three‐way interaction demonstrates how employees with high levels of autonomous motivation do not gain the expected benefits of high feedback and high goal commitment in the enactment of EGB. Instead, only those with weak autonomous motivation are affected by these goal‐related constructs. Findings suggest that both goal‐setting and self‐determination theories are relevant to green HRM interventions. Managers should consider that interventions that are effective for employees who do not have strong autonomous motivation towards the environment may not be effective for those who do.     

广东高职院校食品类专业设置与区域酒类产业对接研究

广东省是我国酒类消费第一大省,酒类产业是广东食品产业的新兴经济增长点。为主动适应区域内酒类产业发展对人才的需求,优化专业布局,本文以广东省高职院校食品类专业为例,分析专业设置中存在的问题,探讨专业结构调整和优化动态机制的构建路径,为广东省高职院校食品类专业设置与酒类产业发展的有效对接提供参考。     

事业单位岗位设置实施后存在的问题及对策

对事业单位进行岗位设置,就是要打破传统的用人模式,通过采用合同聘用制等方式,引入竞争机制,逐步形成规范、合理、高效的用人机制,激发广大事业单位的工作积极性,主动投入事业单位高效便民服务中,将事业单位的职能充分发挥出来。这是深化事业单位人事改革的重要举措,是事业单位全面有效改革实现的关键和重点。因此,分析和研究事业单位岗位设置实施后存在的问题,以及进一步解决出现的问题非常重要。