面向移动开发的软件工程专业教学改革研究

为了使软件工程专业教学符合新时期应用型人才培养的要求,以开放移动开发技术为切入点,通过优化教学内容、丰富教学手段和改进教学方法,将开放移动开发的理论、技术与方法融合到专业教学过程中,探索出面向移动开发的软件工程专业教学新方法和新体系,并将其应用到软件工程专业应用型人才培养实践中。     

Making imaginary worlds real: The case of expensing employee stock options

West [West, B. (2003). Professionalism and accounting rules. London: Routledge] and Chambers [Chambers, R. J. (1966). Accounting evaluation and economic behavior. Houston: Scholars Book Company] have provocatively argued that financial reporting has reached a state of near-total incoherence. In this paper, we argue that a source of this incoherence is the transformation of the US accounting academy into a sub-discipline of financial economics, a transformation in which accounting became a servant of the imaginary world of neoclassical economics. After noting the unusually prominent role of rules within the accounting profession, we describe the displacement of accounting’s centuries-old root metaphor of accountability by the metaphor of information usefulness, and situate that displacement within neoliberalism, a broader political movement that arose after World War II. Finally, we use SFAS 123R, the recently issued stock option standard, as a case study of the incoherence that West and Chambers assert. Through various issues – such as reflexivity, theory paradox, and unexplained questions of responsibility – we demonstrate the logical inconsistencies involved in SFAS 123F. The incoherence of stock option reporting rules raises serious questions about the information metaphor as a foundation for either individual rules or the standard setting process. The Financial Accounting Standards Board’s (FASB) attempts to make the imaginary world of neoclassical economics real have resulted in rules which are not defensible.     

Social marketing: A pathway to consumption reduction?

This article considers the potential of the discipline of marketing to contribute to consumption reduction from a social marketing perspective. The authors review the difficulties of applying conventional marketing theory and practice in pursuit of more sustainable consumption, and the logic of applying an adapted form of social marketing to promote more sustainable lifestyles and reductions in consumption. This study also uses a health-oriented social marketing campaign to demonstrate the potential of a social marketing approach to address ingrained forms of consumer behavior and to successfully ‘de-market’ products.