浅探会计专业实验室建设

会计专业作为高职院校历史悠久的专业,必须参与到课程改革中去,以培养新世纪会计应用型人才为宗旨,有计划、有重点地进行专业建设.现阶段社对会计专业应用人才的电脑基础应用、会计软件的安装使用、上网纳税等提出了更高的要求.因此,学校特别是会计专业应当结合社会对会计人才的要求,建设具有专业特色的会计专业实验室.     

智能财税1+X证书在高职会计专业教育中的实践分析

以促进职业教育发展为目标,讨论高职会计专业教育中智能财税1+X证书的实践应用。明确1+X证书对于会计专业教学的推动作用,立足于建立清晰明确的1+X人才培养方向、创新书证衔接机制、深入推进1+X证书会计教学改革、明确学生主体地位与市场导向作用、创新成绩考核模式五个方面,总结实践方法,以期能够实现智能财税1+X证书和会计专业教学的融合,提高职业教育水平。     

会计学专业本科教育若干问题的思考

在人类即将进入２１世纪的今天,高等学校会计专业教育如何面对知识经济的挑战,是我们每一个会计教育工作者不可回避的问题。提高教学质量,使其适应、推动知识经济社会的发展,是新世纪赋予我们的责任。加强会计专业建设是保证教学质量的关键,为此,我们有必要将２１世纪的会计专业本科教育建设的若干问题置于社会主义市场经济的大环境下加以科学考察。从专业培养目标定位问题;课程体系建设问题;人才培养模式问题三个方面,通过     

我院《企业生产经营管理》专业特色及创新

<企业生产经营管理>高职专业是在我院根据当前福建省内企业对企业管理人才需求情况的实际调查和国内多数管理院校培养管理人才模式的了解,结合我院院内外教学资源的现实,有针对性开设的一个新高职专业,2000年被福建省教委确定为高职教育改革试点专业.作为我院唯一的一个管理类高职省教育改革试点专业,经过近五年的探索和实践,从三届<企业生产经营管理>高职专业毕业生的就业情况来看,毕业学员普遍具有较强的就业竞争力和岗位工作的适应性,就业情况令人满意,基本实现了<企业生产经营管理>专业的培养目标.因此,研究<企业生产经营管理>高职专业有何特色和创新举措,将为我院进一步创办特色专业奠定良好的基础,也为其它院校管理类高职专业创办特色,提供很好的借鉴作用.     

会计学专业本科教育若干问题的思考

在人类即将进入 2 1世纪的今天 ,高等学校会计专业教育如何面对知识经济的挑战 ,是我们每一个会计教育工作者不可回避的问题。提高教学质量 ,使其适应、推动知识经济社会的发展 ,是新世纪赋予我们的责任。加强会计专业建设是保证教学质量的关键 ,为此 ,我们有必要将 2 1世纪的会计专业本科教育建设的若干问题置于社会主义市场经济的大环境下加以科学考察。从专业培养目标定位问题 ;课程体系建设问题 ;人才培养模式问题三个方面 ,通过比较借鉴 ,提出一些初步的设想和看法。     

对高职会计专业教育“理论够用为度”的再理解

高职教育目前是国家和社会十分关注的一个问题,如何使高职教育更加适应社会经济发展所需,培养特色人才是各高职院校改革的重点,而高职教育改革的中心问题则是在培养学生动手能力、专业实践操作能力的同时,还要将一些理论传授给学生,使他们在校学习期间在足够的理论支持下掌握更多实践技能,在未来的工作中仍能持续发展。笔者欲对高职会计专业教育“理论够用为度”谈几点看法。     

会计学专业开设“Excel应用”课程的探讨

随着计算机的普及和会计电算化在全社会的推广，会计工作越依赖计算机，社会要求高校能培养出既懂会计又能利用计算机进行会计数据处理的复合型人才，从我院会计学专业计算机教学现状来看，在会计学专业开设“Excel应用”课程有其必要性和现实性。因此，开设“Excel应用”课程对推动我院会计专业教学，培养出满足社会需求的会计人才有着重要的现实意义。     

基于集团化办学的高职会计专业群内涵建设研究

高职会计类专业建设当前存在的突出问题已成为制约专业内涵发展的瓶颈。以集团化办学推进会计专业群内涵建设,要求高职院校依托职教集团,深化校企合作,将会计行业标准、会计职业素质要求、会计职业岗位群知识与技能要求,全方位融合到会计专业群人才培养目标厘定、课程体系构建、师资队伍培养、实训实习基地建设、社会服务能力提升等专业群建设的各个方面。     

高职会计专业教学资源库建设的实践

专业教学资源库的建设项目是促进专业教学改革、提高教育教学质量的重要抓手,通过电子信息技术,实现教学资源共享,为专业教师的教学、学生和社会学习者的学习服务。本文从齐齐哈尔高等师范专科学校《会计专业教学资源库建设的研究与实践》课题出发,在对目前专业教学资源库建设的现状及存在的主要问题进行分析的基础上,对会计专业教学资源库框架和项目实施进行了系统规划,并对项目建设内容进行了详细研究,建立了一个包含专业资源、课程资源、教学辅助资源三个部分的教学资源库,从而在黑龙江省内高职院校加以推广。     

财税学院

吉林工商学院财税学科创办于上世纪50年代，最早为吉林省财政学校。恢复高考后，自1978年招收财政、税务、基建财务与信用专业中专生。1984年在吉林省财政学校基础上成立吉林财税专科学校，设立财政系和税务系，开始招收财政、税务、基建财务专业专科生，     

The fiscal impact of the War of the Pacific

In the War of the Pacific (1879–1883), Chile defeated Peru and Bolivia, and acquired territories that contained vast deposits of sodium nitrate, a leading fertilizer. Chile’s export tax on nitrates later accounted for at least one half of all government revenue. We employ a multi-country model of export taxation in order to simulate the potential government revenues that Bolivia, Chile and Peru could have earned under the counterfactual scenario that Chile did not conquer the nitrate-rich provinces of its adversaries. Our results are that Peruvian and Bolivian government revenues could have been at least double their historical levels. We estimate that, over the remainder of the nineteenth century, Chile’s earnings from nitrates would have fallen by 80%.

The Crash of 1882 and the Bailout of the Paris Bourse

The crash of the French stock market in 1882 presented the Paris Bourse with its worst crisis of the nineteenth century. Its structure was similar in key respects to today’s futures markets, with a dominant forward market leading the Bourse to adopt a common fund to guarantee transactions and liquidity. While this mutualization of risk protects clients and brokers from idiosyncratic shocks, it is generally assumed that it also provides considerable protection against systemic shocks, as no twentieth century exchange has been forced to shut down. Using new archival data, this paper shows how a stock market crash overwhelmed the Bourse’s common fund. Only an emergency loan from the Bank of France, intermediated by the largest banks, prevented a closure of the Bourse.

企业战略管理的评价准则

企业已进入了“战略制胜”的时代,企业战略管理已成为企业管理的重点。企业实施战略管理要遵循：以市场为导向;以信息为基础;着眼于长远发展;引导消费,创造需求;充分 利用资源;健全的决策机制;审时度势,量力而行,多个比较择优;积极参与国际化竞争;强化战略控制,确保战略目标的实现等十大准则。     

Fundamentals of service science

Service systems are value-co-creation configurations of people, technology, value propositionsconnecting internal and external service systems, and shared information (e.g., language, laws, measures, and methods). Service science is the study of service systems, aiming to create a basis for systematicservice innovation. Service science combines organization and human understanding with business andtechnological understanding to categorize and explain the many types of service systems that exist as wellas how service systems interact and evolve to co-create value. The goal is to apply scientific understandingto advance our ability to design, improve, and scale service systems. To make progress, we think servicedominantlogic provides just the right perspective, vocabulary, and assumptions on which to build a theory ofservice systems, their configurations, and their modes of interaction. Simply put, service-dominant logicmay be the philosophical foundation of service science, and the service system may be its basic theoreticalconstruct.

论我国房地产税收制度的改革与完善

在对我国现行房地产税制存在税费繁多、各阶段征税不公平,尤其在对保有环节征税过少、计税依据不科学等不足进行分析的基础上,提出了几点建议:正税、明租、少费;依据房地产市场运行过程和市场行为设定税种;规范管理、扩大税基、充实地方政府财源和完善房地产税课税的配套制度与政策。     

Influence of customer participation on creating and sharing of new product value

This research applies an institutional arrangement perspective to develop an end-to-end model for the interaction between customers and upstream suppliers to develop a new product to understand how new product value is created and shared. The model is empirically tested by collecting primary data from 188 manufacturers across different industries. The research demonstrates that customer participation affects new product value creation by improving the effectiveness of the new product development process by enhancing information sharing and customer–supplier coordination and by increasing the level of customer and supplier specific investments in the product development effort. In addition, increasing the formalization of the customer participation process enhances both customer and supplier relationship-specific investments in the new product development process. The impact of customer participation on the customer's share of the new product value pie is more complex then is first apparent. Based on the dependence and equity perspectives the results suggest that exchange partners' power (relative dependence) positively influences a partner's ability to capture new product value, but this power is offset by a desire of exchange partners to ensure the distribution of value is “fair” and reflects each party's contribution to the value creation.

Reconfiguration of the conceptual landscape: a tribute to the service logic of Richard Normann

This article is a tribute to the late Richard Normann, whose call for a “service logic” (Normann, Reframing Business: When the Map Changes the Landscape, Wiley, Chichester, p. 99, 2001) both parallels and enriches service-dominant (S-D) logic (Vargo and Lusch, J. Mark, 68:1–17, 2004a). Like Vargo and Lusch, Normann shifted the focus of the offering from an output to a process of value creation and perceived the firm as an organizer of this process, with the customer as a co-producer, rather than a receiver of value. He also argued that offerings are “frozen knowledge,” similar to Vargo and Lusch’s contention that the basis of exchange is applied operant resources (service) and suggested that the ‘dematerialization’ of resources increases their ‘liquidity’, which allows increased “density” for value creation. Thus, he suggested that firms need to “reframe business”—rethink the logic of value creation—to reveal opportunities in reconfiguring the value constellations of which they are part. This tribute explores these and other similarities and differences between Normann’s work and the evolving S-D logic.     

武汉市私营企业发展的对策研究

武汉市私营企业发展的对策包括进一步解放思想，切实更新观念；完善有关法律法规。为私营企业快速发展提供法律保障；彻底消除歧视，创造公平竞争环境；转变政府职能，加强服务、引导、扶持和监管；选择适宜的企业制度和合适的管理方式等九个方面的内容。     

Individual differences in perceptions of service failure and recovery: the role of race and discriminatory bias

This article investigates the role of contextual cues in the evaluation of a service failure. Empirical data demonstrates that although discrimination is a factor in the evaluation of a service failure for black (vs. white) customers, contextual cues also play a role in the evaluation of the encounter. When a black customer experiences a service failure, the failure will be evaluated more severely when no other black customers are present. In addition, the context of the event differentially affects the negative emotions generated by the service failure and results in racially driven differences in the amount of remuneration perceived as necessary to successfully recover from the failure. The implication is that when serving customers, the race of both the customer and other customers can provide service providers with information relative to the appropriate service recovery effort to implement.

Brands matter: An empirical demonstration of the creation of shareholder value through branding

This research responds to the attendant need for empirical evidence pertaining to how marketing affects firm performance. Using the Fama-French method, common in finance, and a leading marketplace measure of a brand’s financial equity value, the authors provide empirical evidence for the branding-shareholder value creation link. The results extend previous research by showing that strong brands not only deliver greater returns to stockholders than does a relevant benchmark but do so with less risk This finding holds even when market share and firm size are considered. Barclays Global Investors Thomas J. Madden is a professor of marketing and director of the Professional MBA/Executive International MBA programs at the Moore School of Business, University of South Carolina. His research focuses on the measurement of brand meaning, marketing metrics, and value-based marketing strategies. His research has appeared in theJournal of Marketing Research, theJournal of Marketing, and theJournal of Consumer Behavior. Frank Fehle (frank.fehle@barclaysglobal.com) is the head of Europe Equity Research at Barclays Global Investors in London, United Kingdom. Previously, he was an assistant professor of finance at the University of South Carolina. His research focuses on empirical asset pricing, market microstructure, risk management, and derivatives. His work has appeared in theJournal of Financial Economics, theJournal of Futures Markets, theJournal of Economics and Business, theReview of Quantitative Finance and Accounting, among other journals and conference proceedings. Susan Fournier is an associate professor of marketing at Boston University. Her research focuses on branding and brand relationship marketing. Current projects explore person-brands, resonance as a moderator of the brand meaning → brand strength connection, the types of relationships consumers form with brands, and dynamic processes of relationship development and evolution. She served for 9 years on the Harvard Business School faculty and 2 years as a visitor at Dartmouth College. She consults with a range of companies to inform her teaching, case development, and research.