改造我们的教学

进入"双高时代",我们距离新时代高等职业教育"舞龙头"的教学还有问题和"短板",应该改造教学方法和学习与研究制度。在剖析改造教学原因的基础上,厘清看待教学中存在问题的两种互相对立的态度,提出改造教学的革故鼎新路径,如强化"课堂教学为王"的意识,强化学习与专业研究,强化教学的职业素养,强化教师的课堂教学治理。     

A classroom experiment in monetary policy

The authors propose a classroom experiment implementing a simple version of a New Keynesian model suitable for courses in intermediate macroeconomics and money and banking. Students play as either the central bank or members of the private sector. The central banker sets interest rates to meet twin objectives for inflation and the output gap or to meet only an inflation target. In both settings, private sector agents are concerned with correctly forecasting the inflation rate. The authors show that an experiment implementing this setup is feasible and yields results that enhance understanding of the New Keynesian model of monetary policy. They propose alternative versions where the central bank is replaced by a policy rule and provide suggestions for discussing the experimental results with students.     

External regulation,independent director attendance,and governance effects

In this study we examine how the regulation of director attendance disciplines directors’ behavior, and consider the governance effect of such regulations. This examination exploits the differences between the requirements for director attendance at board meetings enacted by the Shanghai Stock Exchange (SHSE) and by the Shenzhen Stock Exchange (SZSE). Using a difference-in-differences model with a sample of A-share listed firms from 2006 to 2017, we document that the rate of meeting attendance by independent directors who serve with firms listed on the SHSE (SHIDs) has increased significantly since the exchange’s enforcement of the regulation on attendance. This positive effect has been more pronounced for independent directors with legal backgrounds. Further investigations find that the regulation of attendance plays a corporate governance role through the mechanism of enhanced monitoring. The attendance regulation increases the SHIDs likelihood of casting dissenting votes, and it leads to both better accounting performance and higher firm value. In addition, SHIDs are more likely to depart from firms listed on the SHSE, and to transfer their directorships to firms listed on the SZSE, which has a less constraining attendance requirement. Our findings provide evidence of how external regulation shapes director attendance and voting behavior in emerging markets.     

One size doesn’t fit all: A project designing small-scale economic development projects

The authors describe an innovative active learning strategy for a course on the economics of developing countries—a project designing a small-scale economic development project. Student teams research issues faced by developing countries and identify a specific problem in a specific locale. Students then create a detailed, feasible plan to alleviate the problem. Student plans include five key components: justification, implementation, budget, funding and evaluation. After having implemented this project for six years, the authors believe it has the potential to enhance learning and improve analytical, creative problem-solving and research skills. Results from a spring 2017 survey, where students respond favorably to the project, are discussed.     

Firms’ performance following the initial resignation of independent directors: evidence from Taiwan

This study investigates the operating performance of firms listed on the Taiwan stock exchange following the initial resignation of independent directors. The results show that the firms’ operating performance following the resignation of these directors has not only deteriorated, but is also significantly below the industry average. In addition, firms with a relatively severe agency problem, including firms that have lower insider or institutional shareholdings, receive audit opinions other than unqualified opinions or change their auditors prior to the resignation of the independent directors, tend to perform more poorly following the resignation.     

“两网融合”背景下贸易经济专业人才培养模式探讨

本文总结梳理了“两网融合”复合型贸易经济专业人才培养的现状和新的要求,分析了“两网融合”复合型贸易经济专业人才培养的发展方向。从建立教学和科研复合型教学团队模式、信息化平台和实验室“多媒介”培养模式、“两网融合”平台全流程内部审计型人才培养模式、“课程思政+专业技能”结合教学模式等四个方面总结模式创新的基本途径。     

Gender equality's impact on female directors’ efficacy: A multi-country study

This paper studies the role of gender equality in female directors’ efficacy and its subsequent effects on firms. Female directors in more gender equal societies should possess greater skills and exert more influence due to better access to educational/professional opportunities and more amicable boardroom dynamics. Therefore, we hypothesize that gender equality serves as an important moderator in the relation between female board representation and firm outcomes. Using a multi-national panel comprising 1986 public firms from 24 countries or areas spanning from 2007 to 2016, we obtain results that firms with higher female board representation exhibit higher overall performance, less earnings management, and less excessive risk taking, in which all three relations are stronger in countries with greater gender equality. Taken together, our paper implies that the impact of female directors on firm outcomes depends on a country's overall level of gender equality.     

Applying the counseling-learning approach to a tourism-related massive open online course

ABSTRACT

This study discusses how to apply counseling-learning (CL) principles to a particular e-learning solution for teaching a tourism-related subject via a massive open online course (MOOC). Several effective caring patterns in achieving learning-related goals and being part of a community according to the CL principles are presented and discussed using the MOOC “eTourism: Communication Perspectives” as a case study. The study underlines how the MOOC platform can act as a place for contents enjoinment and active learning. Moreover, the active role of social media for increasing the engagement of learners in the proposed activities and for developing a sense of the community is identified. In particular, Facebook and Twitter can act as places for community building and informal social interactions among learners that last beyond the completion of the course, which in turn can be a valid aid for continuing the relationships among instructors/learners and learners/learners, and for reaching new ones.     

基于模糊评价模型的物流管理专业实践教学体系研究

考虑物流管理专业实践教学的特性,从实践环节、创新与创业、管理机制、教学团队等方面构建了实践教学指标体系,并运用模糊综合评价法进行评价分析。研究结论表明,毕业实习、毕业论文、学科竞赛、创新与创业项目对物流管理专业实践教学的影响较大。     

高校中级财务会计课程教学改革探讨

中级财务会计是会计学专业的一门主干课程,起着承上启下的重要作用,但在教学过程中还存在许多问题,如重理论轻实践、考核体系单一、教学环节缺乏思政元素等。论文针对这些问题,尝试提出改革教学方式、深化校企合作、多元化考核、强化会计人员职业操守等建议,旨在进一步提升教学质量,突出学生的主人翁地位。