Accounting education: a cooperative learning strategy

This paper reveiews the experiential learning and learning-styles literature and applies it to accounting instruction. The authors show that the majority of Sophomore accounting students display a learning style which is inconsistent with traditional teaching methods. An experiential teaching approach is presented which utilizes a cooperative learning environment. This method resulted in improved student performance.     

以境外拓展获取竞争优势——访工商银行国际业务部总经理陈爱平

已经拥有海外拓展十多年实践经验的中国工商银行,正朝着一个真正的国际化大银行的方向迈进。全球布局与境外战略《银行家》:作为我国最大的商业银行,长久以来工行在国内所取得的成就已为世人瞩目,但其在海外的发展与影响,业界以外的人似乎了解还不多。陈爱平:其实工行在海外的拓展已经有十多年的历史了。十几年来,工行坚持“壮大亚洲、巩固欧洲、突破美洲”的境外布局指导原则,抓住时机夯实跨国经     

Learning by doing: a case study of qualitative accounting research

The increasing number of master's degrees in accounting as well as specialist MBA's mean that an understanding of research methods is now an important part of the toolkit of accounting educators. In the literature there has been an increasing interest in qualitative accounting research. Whilst this interest has been mirrored by an increase in qualitative methods textbooks, less is known about the experience of undertaking such research. This presents a problem for educators, as they need material for students to work with and analyse before they are able to design their own research projects. This paper presents a case study based upon an extensive piece of qualitative research concerned with the use of accounting information in decision-making processes in banking. Review, exploratory and application questions provide a framework through which the case study can be used as a learning resource for accounting educators, supervisors and students.     

Doing good when doing well: evidence on real earnings management

Review of Accounting Studies - We provide evidence on earnings management by exploiting temporary exogenous shocks to utility firms’ sales arising from weather variation. We find that sample...     

专访国家发展改革委利用外资和境外投资司司长孔令龙 优化利用外资结构力促结构调整

通过修订《目录》,适时调整外资产业政策,有利于积极引导外商投资方向,促进中国经济结构调整优化和经济发展方式转变     

英国:催化经济转型

服务业的快速发展是经济发展进入工业化后期的一般特征,也是英国20世纪70年代以来经济结构转型的重要特征。在英国服务业中,生产性服务业快速发展对经济转型产生了非常重要的推动作用。     

论题:浅谈大学英语新四级阅读

阅读是理解的前提,而正确的阅读方法可以帮助学生理解文章、正确答题,做到事半功倍.本文针对学生的阅读习惯以及考试要求提出一种快速有效的解决方案,有助于提高阅读速度和答题的准确率.     

Family learning in the workplace: nurturing lifelong learning

Lifelong learning must become a reality for all employees if we are to create and sustain organizations which can survive in the knowledge economy of the future. But how do we engage those who never access training and development opportunities at work? In this article it is argued that these people may be attracted back to learning by offering them opportunities at work to learn with their families.This different method of facilitating lifelong learning is examined here. The benefits to business and the wider community of encouraging families to learn together at work are explored. It is concluded that the addition of family learning in organisations to our current range of training and development activities can engage a new constituency in learning at work and can model the importance of lifelong learning to a new generation of future employees.     

走出去战略:维护国家经济安全和可持续发展的重要战略

走出去战略是中国面向21世纪的大战略。然而,自上个世纪90年中期我国提出实施走出去战略以来,无论是从对这一战略紧迫性认识上,还是从具体协调实施上,比之西部大开发都显得力度不够。近来我国又提出振兴东北老工业基地的战略,那么,这三大战略究竟应是怎样的关系．中国实施走出去战略究竟有怎样的意义？又有哪些具体问题?为此,在全国政协十届二次会议期间,本刊记者采访了十届全国政协委员、中国进出口银行行长羊子林,他以其独到的见解,就实施走出去战略问题谈了看法。     

What states are doing to control health insurance costs

Like other employers, state governments are struggling with continued health care cost increases. A 50-state survey reveals that these large public employers are actively attempting to control the cost of their plans while ensuring quality and a commitment to their employees' overall good health.     

Making sense of cross-purchasing: A note

This paper examines the supposition that there is a correlation between holding more than one product and customer profitability. Most companies fail to understand the simple statistics of cross-selling, therefore the paper considers a series of statistical models that will help financial services marketing managers to assess their cross-holding rates in relation to the average for the industry.     

"信用评级":解决中小企业融资

中国经济目前正处于一个转型发展的关键时刻,中小企业发展在这一过程中所处的重要地位日益凸现.而由于中小企业规模小、抗风险能力弱、经营不规范、公司治理机制不完善以及信息不透明等等,融资困难成为制约其发展的主要瓶颈.本文作者系中国人民大学教授及博士生,该文将从一个全新的角度出发,指出传统解决策略的误区,提出大力发展信用评级,以资信评级促进资本市场发展,以特殊的资信评估技术促使银行业转向中小企业客户,从而解决这一金融难题     

Learning ahead of time: how evaluation of foresight may add to increased trust,organizational learning and future oriented policy and strategy

Evaluation of futures research (foresight) consists of three elements: quality, success, and impact of a study. Futures research ought to be methodologically and professionally sound, should to a certain extent be accurate, and should have a degree of impact on strategic decision making and policy-making. However, in the case of futures studies, the one does not automatically lead to the other. Quality of method does not ensure success, just as quality and success do not guarantee impact. This article explores the new paths for understanding evaluating of futures studies that are provided by the various articles in this special issue and sets out an agenda for next steps with regard to evaluation of futures research. The more structural and systematic evaluation can result in an increased level of trust in futures research, which may in turn lead to more future oriented strategy, policy and decision making. Therefore, evaluation should be seen as more than a burden of accountability – albeit important as accountability is – but as an investment in the credibility and impact of the profession. It may set in motion a cycle of mutual learning that will not only improve the capacity of futures-researchers but will also enhance the capacity and likeliness of decision-makers to apply insight from futures research.     

Academic practices of virtual learning by interaction

The way that the academic practice in higher education universities responds to the influence of computer networks and technology will be central to the definition of their future role. The traditional metaphor of university as self-contained village is challenged as knowledge becomes widely available on the Internet and teacher-student and student-student dialogues are not bound by spatial boundaries. The paper presents four metaphoric spaces that virtual dialogues can take place in. Each of these appears to fail the criteria of creating space where knowledge that a particular individual has can be shared, recreated, and amplified through interactions with others in academic contexts. We consider the effect of three driving forces that could create alternative teacher and student roles and dialogues between them. A technology-driven shaping of virtual learning may result in auto-responsive ‘robosapiens’, a relativist societal-driven shaping of virtual learning may result in socially isolated ‘nerds’. An environment in which technology is shaped by ethical evaluation with respect to higher level (e.g. meta-conceptual) learning is desired to raise the standards of intellectual and technological talents. Such an environment is considerably different from the norms of present-day universities and the every-day roles of teachers and students.     

选择

1994年3月,我离开了工作6年的审计机关,选择了评估这个职业。为做名合格的评估师,我努力学习,辛勤工作,有时还要经受各种诱惑和考验。     

以“大行德广，伴你成长”品牌引领农业银行的先进企业文化建设

文章探讨农业银行先进企业文化建设问题。     

国际金融公司关于商业环境的重要报告中文版认为中国在商业准入方面表现优良

世界银行／国际金融公司关于商业环境的重要报告中文版发布《加04年的商业运作了解规则》,报告显示,中国在商业准入方面表现优良,但在信用信息系统和债权人保护方面有待加强。     

The end of strategy : Selected bibliography

The purpose of this review is to mention some sources used in the preceding article, ‘The end of strategy’. Given the current weight of the strategy ‘literature’ and the small number of references given here, it will be clear that this is far from being a comprehensive bibliography, or even what some people would regard as a minimum reading list.     

中国的全面发展战略:注重质量

目前中国强调“协调发展”，这表明中国将在业已取得的经济增长、扶贫和全球化成就的基础之上，让更多的人以更持久的方式分享经济增长的效益。这个战略的核心是协调利用各种资源的互补作用，而不是过分依赖物质和金融资本的积累实现经济增长。开发人力资源和保护自然资源对保持就业和收入增长、实现长期繁荣具有同等重要的作用。此外，更     

渣打银行中国策略

就在"两会"召开之际,本刊记者在渣打银行北京分行采访了渣打银行中国区总裁曾璟璇女士.巧合的是,此时的她走马上任正好整一年.而这一年,她领导的渣打中国可谓是跑马圈地紧运行.