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.     

宅基地使用权转让合同效力探究--基于30个宅基地使用权转让纠纷的实证研究

近年宅基地使用权转让合同效力纠纷案件大量发生,其中不乏当事人"恶意"起诉的案件。但因宅基地使用权制度规定与法院对宅基地相关法条强制性规定分类的不同理解,导致案例判决结果差异较大。对比学说且结合实际案例,提出将公法权益与私法权益的对比权衡作为强制性规定分类的主要标准,赋予法官在此类案件中的自由裁量权,即依据实际情况认定转让合同效力。     

Ex-post incentive compatible and individually rational assignments in housing markets with interdependent values

This paper presents a model for housing markets with interdependent values. We introduce private information on the quality of a house (i.e., high or low), which is known only to the initial owner. Interdependency means that the ex-post preference of an agent depends on the private information of the other agents with regard to the quality of houses. We prove that on a domain satisfying a richness condition, the no-trade rule is the only rule that satisfies ex-post incentive compatibility and ex-post individual rationality.     

基于人工免疫算法的多无人机分布式任务分配方法

对多无人机任务分配问题进行了研究,在重量和路径负载均衡的基础上建立了带有攻击顺序的01决策变量的模型,运用分布式的人工免疫算法对该模型进行仿真实验,最终得到每个无人机攻击的目标顺序以及目标函数值,实验证明该方法在得到不劣于遗传算法结果的同时,提高了寻找最优解的收敛速度。     

指派问题的改进算法

指派问题是管理技术中的重要内容,指派问题的经典算法就是经典的匈牙利法。针对匈牙利法在处理有诸多指派问题的模型不能进行有效求解的情形,本文提出了匈牙利法的改进算法,并应用改进算法在人员任务分派等实例中进行了有效的求解,得到了优化分配的方案,说明模型算法的有效性和实用性。     

In the Bear’s Shadow? Russia’s International Image and Its Influence on Investments of Russian Companies in Post-Socialist Europe

The paper examines Russia’s international image and its influence on investment by Russian companies in post-socialist Europe. Findings are based on the cases of Gazprom’s South Stream Pipeline project, and Sberbank’s acquisition of Volksbank’s Central and Eastern European assets in Hungary and Serbia. The paper demonstrates that international positions and economic interests of two countries determinate decisions regarding investments of Russian companies, while Russia’s image to some extent accelerates these decisions in Serbia. The paper is based on the results of interviews with representatives of business communities conducted in Hungary and Serbia in 2012–2017, professional reports, and official documents.     

休闲农业资源效益评价与利用途径

随着我国产业结构的不断调整,休闲农业将农业与旅游业相互结合,为农业现代化发展提供一种新型农业发展模式。文章采用赋值分析法对休闲农业资源的影响因素进行细致分类,并采用定性及定量标准对休闲农业资源进行系统评价。研究发现,目前我国休闲农业资源有待进一步提升的影响因素有:农业资源种类、空气质量、文化底蕴等自然因素;生态环境对农业资源影响较大的有住宿条件、购物条件以及交通运输条件等客观因素。同时,该文还提出加大科技投入、进行农业产业结构调整、注重生态环境保护等具体措施,以期在一定程度上促进我国休闲农业资源的合理开发并最终促进我国休闲农业资源产业的可持续发展。     

On the test score gap between Roma and non‐Roma students in Hungary and its potential causes

Using unique data from Hungary, the gap in reading and mathematics test scores between Roma and non‐Roma 8th grade students is assessed and a substantial gap between them revealed. Standardized test scores as well as the fraction of students with competences considered inadequate are examined. Regardless of measurement and subject area, the bulk of the gap is explained by social differences in income, wealth and parental education. Using reduced‐form regressions, two major mediating mechanisms are identified: first, on average the home environment of Roma children is less favourable for cognitive development; second, the educational environment of the average Roma student is different from the average non‐Roma student. Comparing students with similar home environments from the same school and class, the ethnic gap in test scores is found to be insignificant. Ethnic differences in the home environment are explained by social disparity, and ethnicity seems to play no additional role in that regard. The unequal distribution of Roma students in schools and classes is found to be explained predominantly by social difference, too, with a significant residual portion, indicating the effect of ethnic segregation.     

An application of network analysis on tourist attractions: The case of Xinjiang,China

This study constitutes a novel application of network analysis to explore the underlying mechanisms of tourist attraction network informed by tourist flows. Using survey data collected from a sample of 456 tourists visiting Xinjiang, China, the study applies the Quadratic Assignment Procedure (QAP) to test the relationships between region proximity, grade proximity, and tenure proximity, and the attraction network determined by tourists' free choice movements. Results show that while region proximity and tenure proximity among major attractions in a destination were positively related to attraction network, grade proximity was negatively related to the attraction network, indicating that same grade attractions were mostly competing with one another for tourists. The study contributes to the methodological development of social network analysis in tourism and advances understanding of demand-driven network relationships among tourist attractions in a destination. Destination management implications are discussed.     

From goulash communism to goulash populism: the unwanted legacy of Hungarian reform socialism

The systemic change of 1989/1990 is usually identified as the critical juncture in the modern economic history of post-communist economies. While the change itself was indeed a remarkable moment in time, a branching point from which a multitude of new paths originated in most of the countries in Central and Eastern Europe, this was only partially true in the case of Hungary. If a critical juncture is sought for Hungary, it is more likely to be 1968, the year the New Economic Mechanism was launched. By applying the conceptual framework of historical institutionalism, the article argues that what made Hungary unique during the communist era and what rendered its position as a (one-time) frontrunner proved to be a serious constraint after the systemic change. The legacy of a pre-born welfare state, the constant need for compensating potential losers of any economic reform, along with short-sighted decision-making, have together generated specific path dependencies in the Hungarian trajectory of economic development.