The role and impact of professional accountancy associations on accounting education research: An international study

This paper explores the relative influence of the accounting academy and accountancy professional associations in the debate concerning the profile and quality of accounting education research. This research analyses 13 semi-structured interviews undertaken with members of key accounting professional associations in Australia, New Zealand (ANZ) and the United Kingdom and Ireland (UKI). The paper makes a theoretical contribution by the novel application of the institutional logics theory to the literature concerning professional accounting associations (PAAs) demonstrating the dominant commercial logic of the education function and the more traditional fiduciary logic of the technical function. The research finds that the primary stakeholders in the professional accounting curriculum development model are the PAAs and employers, whilst the accounting academy is relatively absent. The relative independence of the education and research and technical functions within PAAs is also identified: academic research and technical activity has little influence on professional education and vice versa. However, PAAs’ funding of academic research is common across all four countries for brand recognition and in some instances to influence policy rather than informing the professional curriculum.     

Understanding the travel motivation and patterns of international students in Korea: using the theory of travel career pattern

This study examined the travel motivation of international students in Korea using the theory of travel career pattern (TCP). In particular, latent profile analysis (LPA) was applied to identify latent classes within international students. Based on the results, four latent profiles were derived and named “Core,” “Longing,” “Middle,” and “Veteran.” The results described the travel motivation and patterns across these four profiles to enhance the understanding of international students in the context of tourism. There were significant differences in travel patterns (i.e. travel companion and information sources) among the profiles segmented by motivation. This study has expanded travel motivation research by (a) applying TCP to an understudied population (i.e. international students in a non-English-speaking country); (b) comparing travel careers between the home country, Korea (i.e. a study abroad destination), and the third countries; and (c) highlighting LPA as a clustering tool to understand travel motivation.     

重大疫情下高校辅导员开展思想政治工作的五个着力点

新型冠状病毒感染的肺炎疫情防控过程中,高校大学生是一个不容被忽视的群体。抗疫是近期大学生思想政治教育工作的重中之重,事关大学生身心健康成长的根本利益,事关立德树人教育根本任务的实现。     

新形势下高校创新型学生社团建设与创新人才培养

在我国高等学校面对教育新形势的背景下,学生社团的建设与管理要求人们做好教育和引导工作。创新型社团的建设应该因势利导,解决当前面临的问题,与指导教师加强联系,共同制定明确的建设和管理目标,建立合理的管理模式,并创建具有特色的活动与品牌文化。在人才培养方面,应为学生提供更多受教育和实践锻炼的机会,开展学术性交流和培训活动,以培养具有专业素养的创新型人才。     

中国区域农业科技资源配置能力及比较优势研究*——基于省级农业科学院视角

[目的]通过测算各地区农业科技资源的配置能力,分析其比较优势并找出不足以便弥补差距,促进各区域农业科技配置能力的提高,为各地区农业经济的发展提供支持。省级农业科学院作为各省市规模最大、综合实力最强的农业科研机构,是农业科技创新的重要主体之一,分析其科技资源配置能力具有重要的现实意义。[方法]基于2009—2016年相关数据,遴选了有代表性的评价指标体系,运用突变级数法计算农业科技资源配置能力,运用NRCA模型定量分析农业科技资源配置效益的比较优势。[结果]山东农业科学院科技资源配置能力位居全国第一,甘肃、江苏、青海农业科学院分别在农业科技人力、物力、财力资源方面具有明显的比较优势。[结论]省级农业科学院科技资源配置能力区域差异十分明显,但区域格局变化不大,且大致与各地区经济实力相吻合;农业科技资源配置能力较高的农业科学院大多在农业科技物力资源配置效益方面具有比较优势,在农业科技人力、财力资源配置效益方面不具备比较优势。     

War and economy. Rediscovering the eighteenth-century military entrepreneur

Abstract

The detrimental effects traditionally assigned to warfare in the development of pre-industrial economies have obscured the prominent role that military entrepreneurs played in economic development in this period. Historiography minimises the extent to which war and the concomitant strengthening of the central state provided a whole new range of opportunities for capital investment, a tendency that has been strengthened by the paradigm of Redlich’s ‘decline of the soldier-entrepreneur’ and the technological determinism of the debate on the Military Revolution among others. The aim of this introduction is to look into the background of this relative lack of interest and to reaffirm the mutual dependence of eighteenth-century state-formation and the business of war.     

Comparing Compliance Behaviour of Students and Farmers. An Extra-laboratory Experiment in the Context of Agri-environmental Nudges in Germany

Increasing popularity of economic experiments for policy impact analysis has led to an on-going debate about the suitability of students to substitute professionals as experimental subjects. To date, subject pool effects in agricultural and resource economics experiments have not been sufficiently studied. In order to identify differences and similarities between students and non-students, we carry out an experiment in the form of a multi-period business management game that is adapted to an agri-environmental context. We compare the compliance behaviour of German agricultural students and German farmers with regard to water protection rules and analyse their responses to two different green nudge interventions. The experimental results reveal that the direction of the response to the policy treatments is similar. Even unexpected behaviour could be reproduced by the student sample. Nevertheless, the magnitude of the treatment effects differed between the two samples. This implies that experimenters in the field of agricultural and resource economics could use the subject pool of students to analyse the direction of nudge policies. If predictions should be made about the magnitude effects, we suggest using a professional subject pool.     

军工研究所薪酬体系优化研究

军工研究所在国家经济和国防建设中占有重要地位,对军工研究所的薪酬体系进行完善至关重要。通过分析发现,该薪酬体系存在薪酬结构简单、低激励、薪酬体系考核和监督脱节等问题。论文在现有文献和军工研究所"三元"薪酬结构的基础上,针对具体问题建立"五元"薪酬体系方案。"五元"薪酬体系方案分别从明确优化方向、宽带薪酬策略、确定优化的目标和方法、制定方案以及考核与保障策略进行设计,为改革提供科学、合理、有效的解决建议。     

军事遗产旅游资源分类与价值评估

军事遗产是重要的历史资源,尤其在历史教育、知识输出、国情教育等方面具有重要价值,因而可被视为独特的旅游资源。本文在国内外军事遗产研究综述的基础上,提出军事遗产的分类方法,共计2个大类、7个亚类、28个子类。在梳理国内外研究的基础上结合专家评价,提出军事遗产的旅游价值评估指标体系,包含要素价值、存续特征2个一级指标及游憩价值、历史价值、审美价值、社会价值、独特程度、规模程度、知名度、完整性、适游性、承载力和安全性11个二级指标,并进一步划分为可观赏性等23个三级指标。采用基于专家打分的层次分析法对指标权重赋值,形成军事遗产旅游价值评价的方法体系,并构建军事遗产旅游价值评价对比关系图,以指导资源群中的单体开发梯次。     

浅谈学习中心向动态中心的转移

“教师中心论”、“学生中心论”以及“学习中心论”教学法有其各自的理论基础及不足,动态学习中心的观点认为,学生的角色与教师的角色是动态的,二者相互促进、相互作用。