技工院校PLC课程教学探讨

通过结合电工PLC应用技术专业课的课程特点及技工类院校的学生特点,在PLC专业课的教学上采用一系列教学方法激发学生的学习兴趣,从而提高PLC专业课的教学质量,培养学生动手能力。     

《组织设计》课程启发式教学探讨

启发式教学是一种先进的教学方法,对于提高学生的学习兴趣、学习主动性和学习效果意义重大。本文主要探讨工商管理专业主干课《组织设计》的启发式教学。首先论述启发式教学对《组织设计》课堂教学的意义及传统的《组织设计》课堂教学模式的局限性,然后论述《组织设计》课程启发式教学的主要方法,并提出几点思考。     

协同教学(Team teaching)在《财务会计》课程中的应用——以《委托加工物资》为例

现阶段,我国很多高职院校在积极探索协同教学,本文从协同教学的概念和意义出发,从《财务会计》课程中选取《委托加工物资》部分为例,阐述了协同教学的课程设计,以期使课程达到"1+1>2"的效应.     

高职《运输管理》课程教学实践与探究

《运输管理》是高职院校物流管理专业的一门核心课程。本文以职业需要为导向,根据《运输管理》课程的特点,对课程进行设计,并结合教学实践经验,提出课程实施过程中的教学手段和方法及评价措施,具有一定的借鉴意义。     

混合教学模式下《管理学》课程思政路径研究

全国各大高校正积极落实课程思政建设,深化课程思政改革。以《管理学》课程为研究对象,首先提出传统《管理学》课堂模式存在的问题,指出为了能更好地进行课程思政建设,《管理学》课程可充分利用线上资源,以人为本、润物无声、适度适中、监测效果为原则,挖掘《管理学》章节中蕴含的思政元素,设计混合教学模式下《管理学》课程思政教学的过程。     

《管理沟通》课程多元化教学方法应用与教学效果提升

管理沟通是一门理论和实践并重的技能型课程,课程教学的重点在于使学生了解职场沟通规律和方法,掌握沟通的技巧,培养职业素质,从而提升个人沟通的能力.本科阶段开设该课程采用多元化教学方法的研究和实践尚处于起步阶段.本文通过采用多元化教学方法,利用理论和实践巧妙结合,多种教学方法交替运用,使学生不仅掌握其理论,而且又能在实践中灵活运用,以此调动学生学习和参与课程的积极性,从而提升教学效果.     

管理学课程教学方法探讨

本文从管理学课程的性质出发,对管理学课程教学方法进行了探讨,提出教师应该首先从深度把握管理学课程特点入手,再不断加强理论修养和专业素质,配以现代网络信息技术、管理实验方式以及团队练习和游戏等多种教学方法来提高管理学教学效果。     

提升会计学专业实践教学效果路径的探讨

会计学属于管理学的范畴,作为管理类学科之下的会计学,是实践性很强的一门学科.大学生一旦选学了会计学专业,不仅要求掌握基础会计、成本会计等相关专业知识和理论,.还要求能够将这些理论有机地运用于实践中,通过大量的会计实践不断理解和加深会计理论,并在实践中不断培养大学生的创新意识,提高大学生的创新创业能力.本文认为会计学专业实践教学效果的提升路径有以下几个方面,具体如下:一是加大会计实验室建设力度,二是进一步加大会计实践基地建设力度,三是鼓励学生参加会计技能大赛,四是加大网络会计模拟实践教学平台建设.     

提升会计学专业实践教学效果路径的探讨

会计学属于管理学的范畴,作为管理类学科之下的会计学,是实践性很强的一门学科.大学生一旦选学了会计学专业,不仅要求掌握基础会计、成本会计等相关专业知识和理论,.还要求能够将这些理论有机地运用于实践中,通过大量的会计实践不断理解和加深会计理论,并在实践中不断培养大学生的创新意识,提高大学生的创新创业能力.本文认为会计学专业实践教学效果的提升路径有以下几个方面,具体如下:一是加大会计实验室建设力度,二是进一步加大会计实践基地建设力度,三是鼓励学生参加会计技能大赛,四是加大网络会计模拟实践教学平台建设.     

成本管理：提升IT资产管理的必由之路

IT资产管理水平的高低主要表现为资产的利用率和投入产出比。目前,单靠信息技术部门现行的出入库、账实相符的管理模式已经很难提高资产的利用率和投入产出比。如何将IT资产的管理与财务成本控制相结合并不断提升IT资产的管理水平,有诸多问题需要深入探索。     

就业视角下资环专业实践教学体系优化

实践教学是资源环境与城乡规划管理专业教学体系的重要组成部分,直接决定毕业生质量。基于高校毕业生就业难的问题,以资源环境与城乡规划管理专业为例,分析实践教学体系存在的问题,即专业特色不突出、定位不准确,实践课程薄弱,师资学科背景差异大。提出实践教学体系优化建议,即改革教学体系,突出专业特色,把握专业发展方向,强化技术课程,完善师资引进方案及培训体系,提高师资实践教学能力,加强实践教学研究。     

"大而不倒"救助政策的理论和实证研究

由于大银行倒闭的巨大破坏性,最后贷款人在救助中通常奉行"大而不倒"政策。考虑到救助成本是银行资产规模的增函数,如果救助银行是最优的,那么救助任何一个更大的银行将也是最优的,这也意味着"大而不倒"救助政策在理论上的成立。在"大而不倒"政策下,规模和风险之间存在相互影响的关系。"大而不倒"救助政策影响银行的规模选择和资产风险的组合选择,导致银行追求变得更大且更具风险。     

《电子签名法》对支付结算的影响

2004年8月28日，第十届人大第十一次会议通过了《中华人民共和国电子签名法》，它是继《全国人大常委会关于维护互联网安全的决定》之后的第二部立法层次最高的网络立法。它广泛借鉴了联合国及有关国家和地区的电子签名立法的做法，进一步确定了数据电的合法性，明确了电子签名的法律效力，规定电子签名的安全保障措施，还对电子认证服务市场的准入做出规定，明确了认证机构的法律地位及认证程序。     

Evaluating the effect of industry specialist duration on earnings management

This study examines whether auditor industry specialist duration (i.e., the cumulative number of years an audit firm can be deemed an industry specialist) affects earnings management. Using a sample of 17,546 observations during the period of 2006 to 2014, we find that audits performed by firms with longer industry specialist durations are associated with lower levels of earnings management, as proxied by the absolute value of discretionary accruals. This finding enhances the industry specialization literature by showing that, in the long run, specialist auditors constrain the accrual management activities of their clients. However, we also find that audits performed by firms with longer industry specialist durations are associated with greater levels of real earnings management. In turn, this is consistent with real earnings management surfacing as an unintended consequence of specialist auditors being able to better constrain the accrual management activities of their clients (Chi, Lisic, & Pevzner, 2011).     

The effect of Regulation FD on the properties of management earnings forecasts

We investigate Regulation FD’s (FD) effect on management earnings forecast properties. We posit FD’s prohibition on private manager-analyst communication reduces (increases) optimism (pessimism) in management earnings forecasts. Prior to FD, managers could avoid publicly retracting prior optimistic forecasts by privately communicating with analysts, who could lower investor expectations with a new analyst forecast. After FD, managers with optimistic forecasts must either publicly admit their optimism by issuing a new management forecast or they must negatively surprise investors at the earnings announcement. Further, FD forces managers to use public forecasts instead of private communications to establish beatable expectations. Our evidence suggests FD reduced optimism in management forecasts. This reduction in optimistic bias is not offset by an increase in pessimistic bias. Consistent with this, we further find post-FD improvements in forecast accuracy and informativeness. We find no such changes around several potentially confounding events or for foreign firms surrounding FD. Overall, our evidence suggests FD improved firms’ forecast properties (less bias, greater accuracy, and greater informativeness).     

The effect of owner versus management control on the choice of accounting methods

This paper examines the relationship between the ownership control status of firms and the accounting methods they adopt. The arguments of Watts and Zimmerman's positive theory are integrated with those of managerial economists to generate the prediction that management controlled firms are more likely than owner controlled firms to adopt accounting methods which increase reported earnings. This prediction is inconsistent with Fama's hypothesis that the market for managerial talent will prevent management controlled firms from acting differently than owner controlled firms. This paper compares the depreciation methods used by a sample of management and owner controlled firms for financial reporting purposes. The comparison considers and controls for the factors of firm size, leverage, and the depreciation method used for tax reporting purposes. The comparison reveals that there is a significant difference in the depreciation methods adopted by management controlled and owner controlled firms for financial reporting purposes.     

An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management

This paper examines whether mandatory adoption of international accounting standards, IAS/IFRS, by French companies is associated with lower earnings management. In addition, the impact of six factors that may be related to earnings management level are also considered: the independence and the efficiency of the board of directors, the separation of roles of CEO and Chairman of the board, the existence of an independent audit committee, the existence of block shareholders, the quality of the external audit and the listing on foreign financial markets.Based on a sample of 353 French listed groups relating to the period 2003–2006, our results show that the mandatory adoption of IAS/IFRS is associated with a reduction in the earnings management level. In addition, the independence and the efficiency of the board of directors, the existence of an independent audit committee, the existence of block shareholders, the quality of the external audit and the listing on foreign financial markets are important factors for enforcement of IAS/IFRS in France. Mandatory adoption of IAS/IFRS has decreased earnings management level for companies with good corporate governance and those that depend on foreign financial markets.     

The effect of cost management knowledge on the relationship between budgetary participation and managerial performance

This study investigates the relationship between budget participation (BP), cost management knowledge and managerial performance. It draws on relevant previous research in the theory of work performance and accounting to formulate the research questions. Eighty-three managers from Finnish companies participated in the study. Data were collected from the managers using a mail questionnaire. The results indicate that managers’ cost management knowledge, and especially the balanced perspective of cost management knowledge, moderates the effect of BP on self-perception of managerial performance. It was specifically found that the effect of BP on perceived managerial performance becomes more positive when managers’ cost management knowledge increases. High perception of managerial performance is obtained when both the BP and managers’ cost management knowledge are high. Our results suggest that organizations should improve the cost management knowledge of managers who participate in the budgeting process.