会计学专业应用型人才培养模式的探索

高等院校会计学专业教育对我国会计行业中高级人才培养至关重要,在由精英型教育向大众化教育转变的过程中,培养应用型人才是高等教育和社会经济发展的必然要求。从应用型人才培养模式的特点出发,着重探讨了会计学专业应用型人才的培养目标、教学模式、课程设置及实践教学等问题。     

应用型民办大学图书馆对人才培养模式的信息资源保障研究——以黄河科技学院为例

作为定位于应用型民办高校,随着科学技术和社会经济的不断发展,高等教育与社会发展结合更加紧密,出现了为生产领域培养各种一线技术人才的以技术教育为主体的应用性高等教育,与原有以工程教育为主体的应用性高等教育并存,培养"应用性人才"、发展"应用性教育"。而图书馆作为教学辅助机构,必然以其自有职能来保障应用型人才的培养。     

新形势下地方高校应用型人才培养模式创新研究

随着人才竞争的日趋激烈,发展应用型本科教育,培养应用型本科人才,探索应用型本科人才培养模式,目前已成为我国高等教育界,尤其是地方高校关注的热点问题。剖析了当今世界高等教育改革与发展趋势,分析了适应社会需求和高等教育改革与发展趋势的应用型人才特征,总结了地方高校应用型人才培养模式改革的途径选择。     

教学型本科院校会计实践性教学学科课程建设

教学型或地方性本科院校会计专业的培养目标随着高等教育大众化不断深入,应定位为应用型会计人才培养。会计实践性教学是培养应用型会计人才的一种有效手段,目前会计实践性教学忽视了整体课程内容的系统性,影响了其深入研究和人才培养质量。要全面提升会计实践性教学质量,就必须完善会计实践性教学学科课程建设。     

构建会计人才培养目标与社会需求标准一致性模式的思考

随着社会经济的不断发展,社会对会计人才的培养提出了更高的要求。文章以我国目前普通高等教育应用型会计人才培养与社会的期望存在的差异为切入点,围绕普通高校会计学专业应用型人才培养目标定位指出人才培养存在的问题,并提出了构建应用型会计人才培养目标与需求标准一致性的人才培养的思路。     

会计学专业实验教学之我见

会计作为一种重要的经济管理活动,在企业管理、信息服务和经济决策中发挥着越来越大的作用,因此,如何培养出高素质应用型的会计人才是我们当前高等教育面临的一个深层次的问题。本文从加强会计专业实验教学的必要性、组织方式以及在实验教学中应注意的问题等方面进行了阐述,旨在指出实验教学是理论教学的必要补充,是培养满足社会需要的应用型会计人才的有效途径。     

会计学专业实验教学之我见

会计作为一种重要的经济管理活动,在企业管理、信息服务和经济决策中发挥着越来越大的作用,因此,如何培养出高素质应用型的会计人才是我们当前高等教育面临的一个深层次的问题。本文从加强会计专业实验教学的必要性、组织方式以及在实验教学中应注意的问题等方面进行了阐述,旨在指出实验教学是理论教学的必要补充,是培养满足社会需要的应用型会计人才的有效途径。     

经济发展对综合型会计人才的要求

应用型会计人才是会计行业的中坚力量，是经济信息的掘取和分析者。经济发展需要应用型会计人才，二十一世纪经济的腾飞更需要应用型会计人才。顺应知识经济潮流对应用型会计人才定位，确定应用型会计人才的培养目标及培养方式，使学校培养的应用型会计人才适应经济需求，并不断由低级向中、高级过渡已成为会计界和会计领域及会计教学过程中探讨和解决的问题。应用型会计人才是一个具有立体感的时间性概念。其职能和作用随着经济发展在不断变更着。     

市场营销专业应用型人才培养模式探讨

中国的高等教育已步入大众教育阶段,该阶段培养的是应用型人才。首先对中国市场营销专业应用型人才的培养现状进行分析,针对培养过程中出现的问题,提出了创新市场营销专业应用型人才培养模式的相应对策和建议。     

供给侧改革下会计专硕培养问题的研究

在供给侧改革的背景下,为市场和学生提供更多高质量的教育环境,实现高等教育需求与供给的协调和可持续发展,已成供给侧改革的新常态下对会计专硕培养问题进一步研究的趋势.会计专硕开设的目的是为进一步培养出应用型高层次会计人才,但目前的研究生教育的整体方向偏重学术研究,会计专硕教育开展的时间短,资源和经验尚不足,导致现行的培养方案存在许多方面待完善,本文通过分析会计专硕方案中不合理的地方以及培养方案实施过程中出现的具体问题,提出了提高我国会计专硕培养质量的相关对策.     

Research on the mutual relations between ISP and ASP efficiency changes for the sustainable growth of the Internet industry

Innovations in Internet networks and applications are equally important. However, there is controversy in the literature regarding whether it is network or application innovation that leads to the development and innovation of Internet industries. In this study, the mutual relations of Internet service providers’ (ISP) and application service providers’ efficiency changes are analysed empirically using a Granger causality test. Over the entire period of 1998–2011, efficiency changes of web service companies positively Granger-cause those of ISPs and vice versa. In the case of VoIP and streaming services, however, efficiency changes of VoIP and streaming services Granger-cause those of ISPs during the former half period, whereas those of ISPs negatively Granger-cause efficiency changes of streaming services during the latter half. As services that require heavy data traffic and QoS guarantees are launched, a policy that promotes virtuous circulation between ISPs and application service providers (ASPs) is necessary for the development of all Internet-related industries.     

预告登记申请条件新论

为保全将来发生的不动产物权变动的请求权的效力,我国物权法规定了预告登记制度。然而,该制度对预告登记申请的条件由于规定得过于严苛和简单,不但缺乏相应的指导作用,反而限制了该权利的行使。以强制与自愿申请相结合和有条件地单独申请为原则,以存在可以申请预告登记的债权请求权和当事人就不动产物权变动达成的协议书或者生效的法律文书为条件,当事人可以向有关部门提出预告登记的申请。     

浅议异行业中公允价值的异同

公允价值在新会计准则中的应用引起人们的普遍关注，对于会计领域中的这一重大改变，资产评估领域应当予以重视。本文针对会计领域中的公允价值和资产评估价值加以阐述比较，弄清两者之间的关系，有利于资产评估业务的开展和发展。     

Modeling the human-induced spread of an aquatic invasive: The case of the zebra mussel

Ecological evidence indicates that transient recreational boating is the principal overland vector of dispersal for several freshwater invasive species. Understanding boating behavior, and how behavior responds to policy changes, is central to understanding the effectiveness of efforts to halt or slow the spread of aquatic invasives. We develop a framework that combines a recreation demand model of boating behavior with a discrete duration model describing the spatial and temporal spread of an aquatic invasive. The integrated approach allows us to link invasion risk probabilities directly to boating behavior, policy levers, and behavior changes arising from policy shocks. With an application to zebra mussels in Wisconsin we show that explicitly accounting for behavioral responses can dramatically change predictions for the effectiveness of particular policies, in some instances leading to increases in invasions risks at some sites.     

Understanding Changes in the Distribution and Redistribution of Income: A Unifying Decomposition Framework

In recent decades income inequality has increased in many developed countries but the role of tax and transfer reforms is often poorly understood. We propose a new method allowing for the decomposition of historical changes in income distribution and redistribution measures into: (i) the immediate effect of tax‐transfer policy reforms in the absence of behavioral responses; (ii) the effect of labor supply responses induced by these reforms; and (iii) a third component allowing us to explore the effect of changes in the distribution of a wide range of determinants, including the effect of employment changes not induced by policy reforms. The application of the decomposition to Australia reveals that the direct effect of tax‐transfer policy reforms accounts for half of the observed increase in income inequality between 1999 and 2008, while the increased dispersion of wages and capital incomes also played an important role.     

基于VAR的货币供应量对我国上证指数的影响力分析

货币政策会通过货币供应量的变动发挥其政策效果,并借助一定的传导机制,影响一国经济的各个层面,其供应量的变动对资产价格的变动也会造成一定的影响。应用VAR模型,选择一定的变量以及对数据进行整理,对货币供应量对我国上证指数的影响力进行实证分析,发现货币供应一般通过进入经济实体和股市两种途径影响股票市场,M1的增减方向与股市涨跌方向基本同步,M2对上证指数波动的贡献率最大。     

我国直辖市信贷规模对房地产价格的影响研究

分析我国4个直辖市1999—2009年的面板数据,运用协整检验及误差修正模型,考察了房地产价格与信贷规模的长期和短期关系。结果表明：第一,直辖市房地产价格与信贷规模存在协整关系,且信贷规模对房地产价格的影响是正向的;第二,短期内信贷规模对房地产价格存在影响,且上期房地产价格的变动对房价有显著影响。     

Giving the consumer the choice: A methodology for Product Ecological Footprint calculation

As global consumption increases we are faced with a major threat; exceeding the Earth's capacity to create new resources and absorb waste. In the present study we develop a self-improving, market-driven process of ecological footprinting of products, proposed as a means to give consumers a real choice in actively monitoring and reducing their ecological impact. We conduct a small scale case study to illustrate first stage calculations. A wider market application of higher accuracy second or third stage calculations changes market information dynamics, as ecological information is internalized for consumers. Potential impacts on purchasing behavior, demand and eco-technological innovation are discussed.     

Medication administration: the implementation process of bar-coding for medication administration to enhance medication safety

Approximately 1.5 million Americans are injured each year because of medication errors. In hospitals alone medication errors cost the health system well over $3.5 billion per year. Nurses are at the frontline of medication administration accountability. A Bar Code Medication Administration application was implemented at a 300-bed community hospital. The creation of the process was spearheaded by a taskforce consisting of staff nurses, nursing and pharmacy administrators, and an IT representative. This group planned the implementation process, which included changes to medication policies and procedures, downtime procedures, workflow designs, planning for nursing training, and changes to medication delivery. The results from the pilot indicated that the bar-cod technology reduced medication errors by 80%.