会计电算化课程教学模式研究——以贵州轻工职业技术学院为例

会计电算化课程作为一门具有极强实践性的交叉性课程,是学生迈入企业就业所需掌握的重要内容。本文通过对贵州轻工职业技术学院的会计电算化课程的问卷调查,整理分析调查数据,概述在会计电算化课程教学中存在的问题,并提出教学建议。     

高职高专院校会计电算化实践教学中存在的问题及建议

会计电算化是一门实践性强、应用性强的学科,但是目前很多高职高专院校的会计电算化实践教学中存在种种问题。本文立足于当前会计电算化实践教学的现状,从课程设置、教学设施完善及师资队伍建设等几个方面提出相应的改革建议。     

中职学校会计电算化教学探讨

会计电算化是一门实践性很强的学科,在教学过程中,不但要传授理论知识,更重要的是培养学生的学习兴趣和实操能力。文章探讨中等职业学校会计电算化教学中存在的问题及应对策略,使会计电算化教学走出一条符合实际、适应社会发展需要的新路子。     

浅谈体验式教学在会计电算化课程中的应用

会计电算化是实践性很强的课程,是现代会计与现代信息技术的综合体。高职院校作为专业化人才培养院校,在会计电算化课程教学中更加重视培养学生实践和软件操作技能,体验式教学无疑是比较贴合高职会计电算化课程的教学方式。本文主要从体验式教学的概念和优越性入手,针对高职类学生的特点对体验式教学在会计电算化课程中的应用进行探讨。     

会计电算化项目教学模式的实践研究

会计电算化课程是中、高职会计专业的一门核心课程,具有很强的实践性。要学好这门课,不仅要掌握会计原理和计算机基础知识,还需要有较强的实践操作能力。本文针对实践教学中的难点所在,探讨教师如何在该课程上运用项目教学模式,将理论与操作结合,提高实践性教学质量。     

关于高职院校会计电算化实践教学模式改革的探讨

会计电算化是一门应用性极强的管理学科,在会计体系中处于最高层次。如何通过改革以更好地培养和提高学生会计电算化操作能力,是会计电算化课程教学的重要课题。加强高职“会计电算化实训”实践性教学改革,使学生熟练掌握财务软件的操作,寻求有效的实践性教学模式,开展模拟实验教学已成为会计电算化教学的难题。     

会计电算化教学之我见

会计电算化是一门应用性强和实践性强的学科。如何使职业教育中会计电算化课程的教学达到较好的教学效果,使会计电算化教学顺应会计人才培养的新要求值得共同探讨。     

会计电算化教学中的常见问题及解决方法

"会计电算化"课程是一门实践性、应用性极强的学科,它培养了学生对软件的实际动手操作能力,且在信息化的时代,会计电算化实验教学的作用愈加重要。本文分析了在会计电算化实验教学中几个常见问题并提出了解决方法,以期与其他有类似困惑的同仁共享。     

用友ERP-U861软件实践教学常见问题解析

会计电算化是一门实践性较强的课程,非常注重实践教学。目前高校会计电算化实践教学多以用友ERP-U8管理软件为蓝本,其中主流版本是V861。但由于该版本的复杂性,在实践教学中学生常会遇到一些问题,而使实验无法继续。本文分别对系统管理、总账、UFO报表三个模块在实践教学中经常遇到的问题进行了总结和分析,并提出了解决方法。     

用友ERP-U861软件实践教学常见问题解析

会计电算化是一门实践性较强的课程,非常注重实践教学.目前高校会计电算化实践教学多以用友ERP-U8管理软件为蓝拳,其中主流版本是V861.但由于该版本的复杂性,在实践教学中学生常会遇到一些问题,而使实验无法继续.本文分别对系统管理、总账、UFO报表三个模块在实践教学中经常遇到的问题进行了总结和分析,并提出了解决方法.     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Ansätze und Ergebnisse anglo-amerikanischer M&A-Forschung

Based on a review of established U.S. management journals (1995–2003), six schools of thought are identified within the Anglo-American M&;A research: “Capital Market”, “Principal/Agent”, “Industrial Organization”, “Organizational Behavior”, “Human Resources” and “Strategic Management”. The literature review shows that the definition of M&;A success, the methods applied, and insights from empirical research differ according to the respective school of thought. Empirical studies focus on the resource combinations of merger partners, the specific circumstances of merger negotiations, and on integration management as antecedents of merger performance. Unfortunately, empirical findings have not yet provided reliable explanations for M&;A success. Based on the current state of Anglo-American M&;A research, the authors discuss implications for business practice, identify research gaps, and propose areas for future research.     

Introduction of New Technology with a Sound Transition of the Input-Output Structure

We examine the general equilibrium repercussions associated with the introduction of new technologies, using the generalized Leontief system that allows technological substitutions. We show that an untested introduction of cost-increasing technologies in any industry may result in creating a non-productive technological structure that does not satisfy the Hawkins-Simon condition, following the autonomous dynamic adjustment process with structural transitions in the economic system. Therefore, we propose a practicable control scheme of introducing cost-increasing technologies that strictly avoids the creation of non-productive structures in all periods of structural transition, using the available information on the ex ante technological structure.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。