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.     

紧致连通李群的极大环面子群

极大环面子群在李群结构及其表示理论中都是十分重要的。每个连通紧李群具有极大环面子群,任二极大环面子群彼此共轭,且连通紧李群中每个元素共轭于极大环面的一个元素。用对称空间的有关知识给出了极大子环群定理的详细证明。     

Correspondence to what? Coherence to what? What is good scenario-based decision making?

This paper provides a framework for the evaluation of scenario planning and other strategic decision making methods or techniques. If scenario planning is useful, we should be teaching it in schools and we as individuals should be using it to cope with the uncertainty inherent in modern life. A prerequisite to this is the need to identify why, where and how (in what way) scenario planning and other methods or techniques are useful. Here, I review evaluations of scenario planning. Taking a Brunswikian perspective, I highlight the issues that have failed to be addressed in this evaluation. I demonstrate that there are many ways in which scenario planning could be useful other than those that have appeared in previous discussions. These multiple routes are dependent upon the interaction between the individual organisation, the environment in which they are operating and the method being followed.     

Testing Rival Theories of Budgetary Decision–making in the US States

This article tests three common budgetary decision–making theories in the US states. Pooled time series cross–section analysis is used from 1960 to 1996 to test the garbage can theory and incrementalism, and from 1989 to 1996 to test various theories of rational budgeting. The results demonstrate that there was some support for all three theories in terms of their impact on reducing state budget outputs. Rational budgeting reduces expenditures in aggregate, incrementalism has relatively low explanatory power below the aggregates, and garbage can budgeting is more prevalent in functional areas than for government as a whole. These findings imply that the future research agenda on budgetary decision–making theories should focus more on a system–wide approach, which takes into account many of the characteristics of all three rival models of decision–making, rather than exclusively focusing on each one singly.     

我国报业集团跨媒体经营研究

报业跨媒体经营是指报业企业为了充分利用自身的资源,开发并涉足其他诸如图书、杂志、广播电视、网络等媒体市场。随着我国报业集团化进程的快速发展,报业集团跨媒体经营的步伐也在加快。跨媒体经营既可以通过单体繁殖实现,也可以通过资本运作实现,但无论哪种方式都不能理所当然地被认为,跨媒体经营是传统媒体实现可持续发展的万金油。文章利用经济学原理分析了我国报业集团跨媒体经营的动因以及目前报业集团跨媒体经营存在的问题,并提出了针对性的政策建议。     

基于粗糙集理论的决策树方法在贷款客户信用评估中的应用

决策树是数据挖掘中常用的分类技术，其生成的规则便于决策者理解和应用。然而面对较多的属性且含有冗余和噪声属性的记录集生成的决策树时，无法删除冗余属性，造成运算过程复杂。本文旨在通过应用粗糙集理论，将其与决策树方法进行结合，对属性进行约简，降低运算复杂度，并生成相对简化的规则形式，并将其应用到银行个人贷款客户信用评估之中。     

A conceptual framework of anonymity in Group Support Systems

As the development and use of automated systems for collaborative work grows, the need for a better understanding of these systems becomes more important. Our focus is on one type of system, a Group Support System (GSS) and, in particular, on one important aspect of a GSS—anonymity. A conceptual framework for the study of anonymity in a GSS is presented, which describes the general classes of variables and their relationships. These variables include the factors that influence anonymity in a GSS, types of anonymity, and the effects of anonymity on a message sender, receiver, group process, and outcome. Each of these variables is discussed with working propositions presented for important group process and outcome measures. The objectives of this article are to highlight the importance and complexity of anonymity, to act as a guide for empirical investigations of anonymity, and to influence future GSS development and use.     

Factors affecting households’ seafood purchasing decisions in Auckland,New Zealand: an empirical analysis

This paper uses the binary choice model to identify the factors that are significantly influencing the household purchase decisions of seafood products for home consumption in Auckland, New Zealand. It is found that ‘quality’ and ‘cooking easiness’ are the main product attributes that significantly influence households’ choices of seafood in Auckland. Also, the representative household has shown a strong preference for fresh and other alternative seafood products, including processed, smoked and canned, over frozen products. Retail outlets are found to be more attractive to the household purchasing seafood for home consumption. The New Zealand seafood industry may find this baseline study useful as a guide to developing future research structure on the domestic market.