产业升级进程中职业技术技能的发展趋势及学习提升分析——以制造业为例

分析了产业升级与技术技能升级关系,产业升级进程中企业一线员工职业技术技能的发展趋势,探讨了如何促进职业技术技能的学习提升。     

Empowerment and resident support for tourism in rural Central and Eastern Europe (CEE): the case of Pomerania,Poland

Despite empowerment being a crucial component of sustainable tourism, few scholars have quantitatively operationalized empowerment and looked at how it applies to rural societies within the post-communist European Union (EU) member states. Knowing the high priority of sustainable rural development goals within the EU, empowering residents within these post-communist societies has become a pertinent issue especially where those societies appear more reluctant to engaging in democratic ways of decision-making. In response to this gap, this study tests the cross-cultural validity of the Resident Empowerment through Tourism Scale, and then evaluates how empowerment predicts residents’ support for tourism within the municipality of Choczewo, Pomerania, Poland. Using a theoretical perspective that blends Social Exchange Theory with Weber's Theory of Formal and Substantive Rationality, these non-economic empowerment dimensions are coupled with a measure of resident perceptions of economically benefiting from tourism to see if rural residents in Choczewo, Poland, are more swayed by the economic or non-economic benefits of tourism. Results show that residents within this Central and Eastern Europe setting are more influenced by the pride and self-esteem boost associated with psychological empowerment and the perceptions of increased community cohesion (i.e. social empowerment) than the economic promises of tourism.     

From a System of National Accounts to a Process of National Wellbeing Accounting

There are repeated calls to go ‘Beyond GDP’, for measures of wellbeing and progress in addition to those that the System of National Accounts (SNA) is designed to provide. We identify key issues that can help build on the rigour of SNA whilst fitting the measurement of economic performance within a broader assessment of national wellbeing and progress. Such drivers are already leading to a proliferation of indicators and accounts, for example in the development of non‐monetary measures of natural resources, but there are significant measurement challenges, not least the question of whether a single, overall measure or index of wellbeing is valid. But the challenge of measurement, per se, is one thing: in our view, a more critical issue is whether the measures will actually be used. We propose a dynamic and multi‐staged approach for developing SNA, embracing the production and use of measures. This would start by identifying user requirements for wider measures, to provide the basis for national and cross‐national developments in well‐being accounting. We envisage greater branding and marketing of national well‐being concepts to promote measures and support their use. We call for outreach by producers, so that there is dialogue about the development and use of measures.     

基于工作过程的“冲压模具设计与制造”课程学习领域开发

基于工作过程的培养模式为主线,研究开发一种全新的冲压模具设计与制造课程学习模式。开发过程以学生获得职业能力为目标,结合当地制造业特色,选取典型岗位任务,分析职业能力,设计学习情境,进而设计教学活动。     

四川省生态旅游资源评价及开发对策研究

作为一种新型旅游发展模式,生态旅游越来越受到人们的青睐。文章通过文献分析及实地调研相结合的方法对四川省生态旅游资源进行有效评价,研究结果显示,九寨沟景区的生态旅游资源得分最高,生态旅游资源要素为9分;而产品附加值最高的景区为熊猫基地。同时对四川省生态旅游资源中存在的生态环境破坏严重、生态旅游模式不合理、监管效能缺失等问题进行详细阐述,并根据评价结果和现存问题提出了加强政府监管、创新旅游模式等开发对策,以期对四川省生态旅游可持续发展提供一定的理论及实践指导。     

After work shopping? Employment effects of a deregulation of shop opening hours in the German retail sector

This study investigates the impact of a deregulation of shop opening laws on employment in the German retail sector. Exploiting the gradual change in the opening times of shops across states and using data from the German Socio-Economic Panel, difference-in-differences estimates indicate an average increase in the employment probability, driven by a rise in the likelihood of working marginal part-time hours. Workers in small firms are likely to experience a reduction of their propensity to work. For individuals facing high family-related, supply-side constraints, the change in shop opening hours has opposing effects on employment — positive on lower and negative on upper parts of the hours distribution. Overall, the deregulation is estimated to have raised the likelihood of working fewer hours than desired by the workers.     

以马斯洛需求层次理论指导会计职业道德教育

本文提出基于马斯洛需求层次理论,以＂需求实现＂保障会计职业道德教育实效,结合学生的职业生涯发展,以＂需求愿景＂构建会计职业道德约束,并提出系统重构与实施会计专业人才培养方案,为会计职业道德教育提供了新的思路与实践方向。     

低碳经济下企业环境会计研究

以低碳经济为切入点,分析低碳经济下我国企业环境会计的现状和问题,探讨实施环境会计的必要性和我国企业环境会计核算面临的新问题,并在此基础上,阐述了低碳经济下实施企业环境会计的意义,提出完善我国企业环境会计的相关对策。     

上海市第三方文付业务发展趋势分析

第三方支付作为互联网金融业态的重要形式，不受时间和空间的限制．低廉的操作成本，也越来越得到互联网企业青睐，箕支付范围已经由电子商务领域向其他消费范畴发展。上海作为华东地区的核心城市，电子商务规模庞大，与之相关的衍生业务，如第三方支付等发展迅速。其支付内容、工具、范围也在不断变化，使得管理制度也需要不断调整。分析第三方支付业务的发展趋势，对于相关管理政策的制定，提高管理效率，降低管理成本，具有一定的积极意义。本文通过对上海地区第三方支付企业的调研，从业务类型、业务领域、业务形式、支付范畴、支付工具等内容出发，以消费者需求为基础，对第三方支付业务的发展趋势进行了分析，并且对第三方支付企业与银行的竞争与合作关系进行预测。     

基于Granger理论展开的物流发展研究

通过指标确定、数据收集、数据处理、平稳性分析、Granger分析、最佳滞后期分析等一系列分析研究，探讨了我国物流产业与宏观经济之间的相互作用。最后，结合实证模型为我国物流发展提出了具体的对策与建议。