Virtual geography

Geography and its study are changing in subtle and dramatic ways in the rapid transition to a digital world. Here we present a preliminary discussion of how this new geography, which we call ‘virtual geography’, might be classified. Virtual geography is not merely Cyberspace per se for it comprises many types of place and space in which the digital world finds expression. We define cspace—the space within computers, cyberspace—the use of computers to communicate, and cyberplace—the infrastructure of the digital world, as key components of what Castells¹ refers to as ‘real virtuality’. Virtual geography is all this as well as the study of these worlds from traditional geographic perspectives. Like all classifications, the interesting questions lie at the boundaries between classes—between espace and cyberspace, cyberspace and cyberplace, and between all of these. We illustrate this variety and complexity with examples.     

Rising accountability of Australian non-government schools

This paper reflects on the contested space of school funding in Australia and with it accountability requirements for non-government schools. With the significant growth of Australian government schools has come substantial visibility and electoral power. Yet, over the past 20 years, the Australian central (Commonwealth) government has used its countervailing power to expand its accountability requirements. Possible lessons for the UK situation are suggested.     

How business schools lost their way

Business schools are facing intense criticism for failing to impart useful skills, failing to prepare leaders, failing to instill norms of ethical behavior--and even failing to lead graduates to good corporate jobs. These criticisms come not just from students, employers, and the media but also from deans of some of America's most prestigious B schools. The root cause oftoday's crisis in management education, assert Warren G. Bennis and James O'Toole, is that business schools have adopted an inappropriate--and ultimately self-defeating--model of academic excellence. Instead of measuring themselves in terms of the competence of their graduates, or by how well their faculty members understand important drivers of business performance, they assess themselves almost solely by the rigor of their scientific research. This scientific model is predicated on the faulty assumption that business is an academic discipline like chemistry or geology when, in fact, business is a profession and business schools are professional schools--or should be. Business school deans may claim that their schools remain focused on practice, but they nevertheless hire and promote research-oriented professors who haven't spent time working in companies and are more comfortable teaching methodology than messy, multidisciplinary issues--the very stuff of management. The authors don't advocate a return to the days when business schools were glorified trade schools. But to regain relevancy, they say, business schools must rediscover the practice of business and find a way to balance the dual mission of educating practitioners and creating knowledge through research.     

Ethical dilemmas: Teaching futures in schools

Educational policy is implicitly futures oriented, yet in most instances fails to engage learners with explicit futures tools and concepts at a school level. Futures studies in education, or futures education has the potential to reposition learning as purposeful and mobilizes the lives of participants by connecting the curriculum of schools with the multifaceted futures of learners. This is a complex task within the tensions often existing between: the cultural role of a school, the expectations of a society, the expertise of teachers, and the increasingly diverse needs of learners (Bateman, 2012). It is between the tensions of these things that the ‘ethical’ issues of what is taught, or omitted as content in a classroom and the consequences of these choices are evident.This paper highlights ethical and moral dilemmas, as they were apparent in two futures education projects. In the first study, the teachers discuss the inherent limitations of offering a broader and more futures oriented curriculum. In the second study, teachers reflect upon their students’ anxiety with regards to futures images as they are interrogated within a curriculum study. Each of these studies highlights the ethical challenges that arise, when possible, preferable and probable futures are developed as part of learning in school settings, which are culturally and demographically diverse.Tirri and Husu (2002) highlight the ethical dilemmas, which emerge in classrooms around the world, based on conflicts in values and competing intentions between key stakeholders. In the studies which contribute to this discussion, there is evidence to suggest that futures thinking causes conflict within an individual's perception of how the world should be, or their worldview as a result of futures imagining which goes beyond what is taken for granted, or is an assumed future eventuality. In the same way, Carrington, Deppeler, and Moss (2010) argue that all curriculum choices about what is taught (or not taught) in a classroom reflect an ethical decision made by a teacher, with regards to what is foregrounded for learning and what is omitted.It is crucial to re-examine the role of a school in educating students for their futures, as opposed to educating students with an aim of furthering governmental agendas. More significantly, however, as this paper highlights, it is exploring the boundaries of what is acceptable or unacceptable, appropriate or inappropriate to teach in a classroom, given the changing diversities of schools and education systems throughout the world.     

利丰的虚拟供应链

一个企业的成败不仅取决于其自身是否能够有效发挥组织机能,更取决于其所在的整个全球供应链是否具有协同能力。     

American law schools: Implications for accounting education

Given the similarities of the practices of law and accounting, it seems natural to consider restructuring accounting education along the lines of the law school model. The similarities, coupled with the lengthy history of legal education, suggest the importance of inquiring into whether the law school experience offers any lessons for enhancing the quality of accounting education. The results of such an inquiry are the subject of this report.     

虚拟化技术及其在征信系统中的运用

虚拟化技术经过40多年的发展与成熟。无论是在服务器,还是网络存储领域,所有主流IT厂商都已加入到虚拟化这个竞技场中,各层面的虚拟化技术取得长足进步,得到广泛应用。金融行业也是虚拟化展现优势的广阔舞台,本栏目结合虚拟化技术在金融信息化建设的成功案例,与读者一同分享“虚拟化服务器”的精彩篇章。     

供电企业的虚拟经营研究

随着电力工业改革的逐步深入，供电企业的市场化，供电企业的经营模式将发生变化，在分析我国地区供电企业组织功能的基础上，结合企业虚拟经营的概念，提出了供电企业“虚拟经营”管理模式创新的基本思路。     

建设银行虚拟存储管理系统

由于全球金融业的竞争日趋激烈,使得银行运营策略与先进的信息技术结合得更为紧密。随着当前国际金融机构合并步伐的加快和拓展全球业务的需要,国外各大银行纷纷进行了信息技术改造,并积累了大量的成功经验。发达国家银行通过信息技术改造实现了运行成本的降低,增强了竞争能力,提高了银行的服务和管理水平。为了早日与国际接轨,建设银行早在2002年就确定了科技工作的主要任务:建立应用体系架构明晰、核心业务版本统一、经营数据安全集中、管理信息系统完备、技术业务互相推动、科技体制高效运行、科技队伍精良稳定的科技应用和管理体系,支持…     

The development of schools of accounting and the underlying issues

This paper traces the development of schools of accounting in the United States and examines the arguments for and against the establishment of separate schools of accounting. In tracing the development of schools of accounting, it becomes evident that the call for this concept is as old as the profession itself in the United States, and the underlying rationale still remains the same. From the very beginning, the concept of separate professional schools was supported for two fundamental reasons: (1) to improve the educational background and competency of accountants to better serve society, and (2) to provide visibility and a sense of identity to the profession. Proponents of separate schools of accounting contend that students would develop a better sense of professional identity and, in turn, achieve a greater degree of familiarity with professional ethics and morality. The primary opponents of the idea of establishing separate schools of accounting include university administrators, deans, and some faculty in business schools. From the viewpoint of university officials, establishment of separate schools of accounting may imply additional budgetary demands, the problem of allocating limited resources and the burden of creating an additional administrative unit. Opposition to the establishment of separate schools of accounting also comes from those who believe that attempting to segregate accounting from other business areas is artificial, and could result in an expensive redundancy in courses.     

虚拟货币及其扩展:初步思考

随着信息加密和网络计算机技术日趋成熟,科技正在推动全球经济的转型变革。虚拟货币的产生在此过程中又显得至关重要。虚拟货币方案在许多情况下便于对等网络交互绕过传统的中央结算所。虚拟货币及其关联技术(特别是基于区块链的分布式账本)正在迅速发展,其未来前景难以预测。虚拟货币带来了许多潜在益处,包括更快速、高效的支付和转账等,并将最终促进普惠金融。一些虚拟货币方案背后的分布式账本技术提供的潜在益处将远超虚拟货币本身。但是,虚拟货币的出现也引发了许多潜在风险,如成为洗钱、恐怖融资、偷税漏税和欺诈等犯罪的工具。虚拟货币虽然目前的规模仍非常有限,对现阶段货币政策实施产生的风险亦甚微,但随着新技术的广泛应用,其对金融稳定产生的影响会日益显现。有关虚拟货币的有效监管对策还处于起步阶段。虚拟货币的在国家层面跨越了不同机构的职责,并在全球范围内操作,其监管难度很大。并且,许多虚拟货币在传统金融系统之外运作,缺乏透明度,其操作过程更难以被监管。各国监管机构已开始着手应对这些挑战且方式各异。需要注意的是,国家主管部门需认真权衡监管方式,既要适当处置风险又不能扼杀创新。为了在国家层面推进发展进程和促进政策的完善,国际层面也应进行更多努力。随着经验的不断积累,可考虑提出国际标准和最优方法,为不同领域的最优监管对策提供指导,从而促进跨辖区的协调。也可在此类标准基础上,为一些领域设立跨国合作和协调的框架。     

A survey of the cost/managerial sequence in AACSB schools

The trend toward equal emphasis on financial and managerial accounting in the elementary sequence may have peaked in the seventies and is now moving toward an increased coverage of financial accounting. Textbooks utilized at the lower and upper division levels indicate that more attention is being devoted to the decision-making process.     

论虚拟资本的动态价格均衡机制

虚拟资本有其独特的运动规律，在开放市场经济条件下，虚拟资本的高度灵敏性能迅速引导货币、资本、外汇市场趋于动态价格均衡，产生最佳资本形成率，从而能有效地促进资源在实体经济与货币经济之间进行优化配置，提高整个经济体系运转的效率。现阶段我国亟需正确处理虚拟经济和实体经济的关系，进一步提升虚拟资本在我国资本市场中的积极作用。     

构建虚拟型学习团队提升企业创新能力

为进一步提高我国企业自主创新能力,本文在总结前人研究成果的基础上,提出了运用虚拟型学习团队提升企业创新能力的模式,为企业吸纳国内外高新技术领域的创新成果,实现企业内外资源的优化配置,提高我国高新技术企业的自主创新能力和市场竞争能力,提供了新的理论依据和方法。     

论加强对虚拟货币市场的监管

随着信息技术与互联网的高速发展,虚拟货币成为必不可少的网络小额支付手段,其方便、快捷、高效和经济的结算方式带来了极大的社会效益,但其应用也带来了诸多风险。本文从虚拟货币的定义、功能、特点入手,分析虚拟货币市场潜在的风险,并提出相关监管建议。