电子商务环境下的内部控制与风险管理

会计职业人员对评估内部控制并实施风险管理的技能已熟知多年。这种经过时间检验并证明行之有效的经验和专业技能是会计职业产业独特影响的知识基础。随着电子商业的发展，尽管目前尚没有统一且标准的定义，但其发展对会计职业却提出了挑战。从某种意义上讲，企业的风险评估增加了很多新的内容，而与之相对应的内部控制也需要进行必要的调整，从而实行风险管理。本文拟就电子商务环境下的内容控制和风险 管理及其手段进行分析。     

在会计专业学历教育中应重视职业道德教育

会计职业道德建设关键在教育,而教育的基础在学校。大中专院校会计学历教育,不仅要对学生进行专业知识教育,而且要对学生进行职业道德教育。会计专业的教育者应该认识到,在我们开始给学生传授会计专业知识时就应该引入会计职业道德教育。     

小企业经营专业的课程设置

小企业在我国尤其在珠江三角洲地区发展迅猛,培养家族企业主、合伙企业经营者 等组织形式的小企业经营者,已成为各类职业院校不可忽视的领域。小企业经营专业的设计也已 成为必须考虑的问题。新型专业的设计和课程的研制,决不能沿用以往的模式。小企业经营专业 的设置和课程的研制以体现能力本位的DACUM方法,构建了该专业的课程体系。     

党员先进性教育必须以提升师德水准为长效机制

结合高等院校“保持共产党员先进性教育”活动,提出了建立高校先进性教育的长效机制的关键是提升师德水准。要从办学理念、服务育人理念及大学生德育工作入手,在先进性教育活动实践及制度建设中提高师德认识、培养师德素质、提高师德信念、保障师德建设。     

Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum

The global digital revolution has irrevocably transformed societies and industries. The accounting profession is predicted to experience a significant change in the future, due to technological developments. Practices will be automated and related positions obsolete, thus accounting graduates need to be educated for new and different tasks and positions. The current study focussed on these expected changes and how accounting profession, practice and, consequently, education will be affected and adjusted to these new technologies in an evaluation approach. A qualitative methodology was employed, investigating accounting educators’ perceptions of these developments. Semi-structured interview data and online accessible empirical data, such as podcasts, were analysed in two coding cycles. The findings illustrate that while significant changes are expected, participants’ opinions vary regarding the necessity of adjusting the accounting curriculum. Supportive changes include amending respective courses to emphasise classic skills, such as problem-solving, and contemporary skills, such as new technologies, to illustrate developments practically.     

Classical meets modern in the IDEA protocol for structured expert judgement

Expert judgement is pervasive in all forms of risk analysis, yet the development of tools to deal with such judgements in a repeatable and transparent fashion is relatively recent. This work outlines new findings related to an approach to expert elicitation termed the IDEA protocol. IDEA combines psychologically robust interactions among experts with mathematical aggregation of individual estimates. In particular, this research explores whether communication among experts adversely effects the reliability of group estimates. Using data from estimates of the outcomes of geopolitical events, we find that loss of independence is relatively modest and it is compensated by improvements in group accuracy.     

Research bias in judgement bias studies – a systematic review of valuation judgement literature

Valuation judgement bias has been a research topic for several years due to its proclaimed effect on valuation accuracy. However, little is known on the emphasis of literature on judgement bias, with regard to, for instance, research methodologies, research context and robustness of research evidence. A synthesis of available research will establish consistency in the current knowledge base on valuer judgement, identify future research opportunities and support decision-making policy by educational and regulatory stakeholders how to cope with judgement bias. This article therefore, provides a systematic review of empirical research on real estate valuer judgement over the last 30 years. Based on a number of inclusion and exclusion criteria, we have systematically analysed 32 relevant papers on valuation judgement bias. Although we find some consistency in evidence, we also find the underlying research to be biased; the methodology adopted is dominated by a quantitative approach; research context is skewed by timing and origination; and research evidence seems fragmented and needs replication. In order to obtain a deeper understanding of valuation judgement processes and thus extend the current knowledge base, we advocate more use of qualitative research methods and scholars to adopt an interpretative paradigm when studying judgement behaviour.     

高职高专护理专业基础医学课程设置中存在的问题

目的:探讨基础医学课程在护理专业的中存在的相关问题;方法:对其开设的合适与否以及后期临床课程的学习及临床工作的直接关系进行分析;结果:现阶段我校护理专业基础医学课程存在学时的分配、教材的选择、教师的教育背景及教学方法等不尽人意之处;结论:护理专业医学基础课程设置与安排有待进一步改进。     

产品生命周期的研究

产品生命周期是指一代产品进入市场后需求存续变化的周期,而不是指需求量、销量波动变化的周期。我们应当研究细分市场的产品生命周期,根据市场某种特性质变的界面来划分产品生命周期的阶段,才更具有营销意义。现行流行的划分产品周期阶段的四种方法。缺乏理论依据,在应用中有较大的随意性。为此,提出了综合判断法,根据多个判据的组合,定位了产品生命周期阶段之间的界面,并提出了对应的营销策略。     

浅谈科技英语翻译的特点

由于科学技术的发展,英语科技词汇不断增加,使得英语翻译显得越来越重要。着重探讨了科技英语翻译的专业性、精确性,科技英语的句法特征及其翻译技巧,常用标志用语的翻译,并对大量实例翻译进行分析与研究,从中归纳出科技对英语翻译的特点。