Perceptions of the benefits of the A3 planner in facilitating project-based learning in accounting education

This paper evaluates ways of instilling project management skills into accounting-based learning by the use of an iterative A3 planner to plan, monitor and review assignment progress. The application of an A3 planner to facilitate a project-based learning (PBL) group assignment in undergraduate accounting education has been critically evaluated in terms of both the student and tutor experience. The study uses a mix of qualitative and quantitative data. Quantitative data assisting exploration of perceptions were collected through 100 undergraduate students. A series of focus group discussions were carried out to investigate students’ engagement and tutors’ teaching experiences regarding the adoption of the A3 planner. The results suggest that the A3 planner promotes active planning and effective management of a PBL group assignment. It makes students’ thought processes more visible thereby facilitating and enhancing the tutoring/mentoring process. Moreover a more interactive and transparent approach by doing assignment via the use of an iterative A3 planner has ensured more feedback points and action based efficiency in the doing approach for learners.     

Who gets the job? First-generation college students' perceptions of employer screening methods

What are first-generation college students' (FGCS) perspectives of employment screening methods? The authors investigate which methods FGCS believe are likely to cause an employer to extend a job offer and which methods yield the best pool of job applicants. Survey data were collected from undergraduate business majors. They were analyzed using means comparisons and bivariate correlation t tests. FGCS perceived resumes and interviews as most likely to help applicants get hired. Implications are discussed.     

Value Relevance of Comprehensive Income for the Canadian Market*

The value relevance of comprehensive income (CI) compared to net income (NI) remains unresolved. We look at this issue in the Canadian market, using association methods to determine the value relevance of reporting CI and other comprehensive income (OCI) components for stock prices and returns. The sample consists of all the firms in the S&P/TSX Composite Index that prepared their financial statements according to Canadian standards or International Financial Reporting Standards (IFRS) over the 2008–2016 period. Although we find no evidence that CI is more value relevant than NI for stock prices and returns, we note that some OCI components are incrementally value relevant beyond NI for both amounts. In addition, financial services firms differ from other companies in terms of the relationships between some of their OCI components and prices or returns, with such firms even driving some relationships. Relationships between OCI components and prices or returns are also affected when data from the financial crisis period are excluded, with some relationships even changing after IFRS adoption. These results inform Canadian standard setters and financial statement users that OCI components are decision useful for the Canadian market.     

海关支持综合保税区高水平开放高质量发展研究——以江苏省综合保税区为例

2019年1月12日,国务院印发了《关于促进综合保税区高水平开放高质量发展的若干意见》(国发〔2019〕3号,以下简称《若干意见》),推出21项政策措施加快推进制度创新、促进综合保税区(以下简称“综保区”)升级发展。文件出台后,各地综保区围绕“五大中心”的建设目标,在海关及其他相关职能部门的支持下,加强政策宣传,推动改革创新,强化考核评价,努力推动各项政策落地。为了更好地推进综保区高水平开放高质量发展,课题组对江苏省综保区发展情况开展全方位调研,并且以江苏省综保区为例,对当前制约综保区发展的原因,特别是影响《若干意见》实施效果的原因进行了深入分析,按照制度型开放的要求,从管理机制、发展目标、监管模式等角度提出合理建议,探索新时期海关支持综保区高水平开放高质量发展的路径。     

Early labor market outcomes of university graduates: Does time to degree matter?

Using university administrative and survey data drawn from the AlmaLaurea Consortium, we analyze the effect of time to degree on the early labor market performance of Italian graduates. The empirical strategy allows identifying separately the impact of elapsed time to degree on the transition from university to work and on earnings from other determinants specific to the academic path completed. Findings suggest that delayed graduation reduces the employment probability (0.8% points for each year of delay), and this effect is still persistent five years after graduation. Once employed, graduates not completing their degree within the minimum period are also penalized in their net monthly earnings, even five years after graduation. The most penalized groups are women and graduates in non-scientific fields.     

做好高校招生宣传工作的几点思考

做好招生宣传工作,应准确把握宣传内容,选择宣传渠道和媒介,练好招生宣传队伍的内功。     

高校机关作风建设的思考与实践

高校机关作风建设应以思想建设为本,以制度建设为根,认真落实管理决策,提高工作效率。     

基于胜任力的高校教师评价探究

基于胜任力的高校教师评价,应借鉴工业组织管理的先进技术,采用职位分析、胜任特征模型、模拟测验和模糊综合评判等方法,以科学评价高校教师的知识、技能、能力和特质。     

高校营造良好育人环境的研究

高校培养素质人才,必须从提高思想认识出发,发挥学校各个部门和全校师生的作用,采取切实可行的措施、方法和机制,依靠全社会的力量营造良好育人环境。     

综合英语课程基础阶段的教与学

综合英语课基础阶段的教学直接关系着英语专业的教学质量。营造语言环境,加强语言基本功训练,全面提高学生素质,是保证基础训练教学质量的关键之所在。