Status Quo and Potential of XBRL for Business and Information Systems Engineering

The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using the literature review methodology. The results show that an empirical-quantitative research design is used most of the time. The contributions vary in substance in terms of research on XBRL and research with XBRL. Research with XBRL focuses on the development of conceptual XBRL extensions. Work on XBRL considers, for example, the changes in reporting as a result of XBRL as well as the acceptance and enforcement of financial reporting standards. The results point to open issues and are relevant for research and practice.     

新疆地区税收与经济增长之间的实证分析

本文以新疆地区1994年-2009年间税收收入与经济总量GDP的发展现状为例,探讨了税收增长与经济增长的相关性,并提出了通过调整产业结构和税收政策的方式促进经济与税收之间的协调发展。     

工业互联网平台对产业融合影响的实证研究

工业互联网是推进我国经济高质量发展的重要引擎,是制造业转型升级的加速器。工业互联网平台已成为一种新的经济业态和服务载体,并渗透到产业与企业各个层面,深刻影响着制造业产业融合水平。基于2013—2019年省级面板数据,运用面板分位数回归法,分析工业互联网视角下平台经济发展水平与产业融合的关系,揭示工业互联网平台发展水平对产业融合的作用机理,检验制造业升级对平台经济发展水平与产业融合的中介效应。结果表明,工业互联网平台发展对技术融合与生产性服务业和制造业融合的影响不显著,对供应链与价值链融合有显著正向影响。进一步分析发现,制造业升级在工业互联网平台对供应链与价值链融合的影响中具有完全中介效应。研究结果对揭示工业互联网平台、制造业升级和产业融合三者间关系,推动工业互联网平台赋能制造业融合发展具有重要意义。     

The impact of the internet on students’ enhancement of cultural aspects in design projects: a case study on interior design graduation projects,University of Dammam,Saudi Arabia

The paper explores the impact of the internet on students and their enhancement of their Identity and culture in the world of globalization. It is based on two stages; a theoretical background in the literature that provides criteria for examining the issue of the study. Then, the analytical study is done to the collected data. The paper incorporates two methods of data collection; a questionnaire survey to measure the instructors’ perception of how students should reflect the identity and local culture in their projects in the internet era, and statistical analysis of students’ implementation of cultural knowledge and identity features in their graduation projects in the new millennium before the usage of internet in the design education in the interval of 2001–2007 and after the usage of internet the interval between 2008 and 2015. Consequently, the paper is designed to generate both statistical quantitative and qualitative data. Despite the apparent impact of Globalization and internet based education on abandoning individual identity, yet it might lead to opening new horizons in front of dealing with cultural identity and heritage with a contemporary vision that integrates with nowadays architecture and at the same time refer to the unique identity.     

Line by line,part by part: collaborative sketching for designing

While sketching has an established role in professional design, its benefits and role in design education are subjects that invite research and opinions. We investigated how undergraduates studying to become design educators and textile teachers used sketching to generate and develop design solutions in a collaborative setting. The students were given an authentic design assignment involving three detailed tasks, one of which was 2D visualisation by sketching. Adopting a micro-analytical approach, we analysed the video-recorded visualisation session to understand how teams used sketching to collaborate and to generate and develop design solutions. To that end, we set three research questions: (1) What ways of collaborative working are reflected in actions of sketching? (2) In what ways do sequences of collaborative sketching contribute to designing? (3) What kinds of collaborative sequences of sketching advance designing? Our analysis identified three collaborative ways of sketching (co-ordinated, collective and disclosed) and confirmed that sketching is an important facilitator of mutual appropriation, adaption and adoption. Next, we identified three ways of contributing to designing, as well as three functions and six capacities for advancing designing. Our analysis shows that sketching can lead to invaluable advances in designing, although each team had its own way of using and benefiting from sketching. We further consider that the teams’ diverse sketching processes and rich content owed, at least in part, to the task structure and imposed constraints. We continue to see sketching as an important design tool, one among many.     

Tracing design students’ affective journeys through reflective writing

Affection in learning embraces emotions, attitudes, values and beliefs that emerge during the learning process, and it is a vital and hidden element of learning. Studies focusing on affective, or emotional, aspects of design learning in the context of design education underscore the significance of the affective process and inform us of the connection between the creative dimension and emotions during a design activity. To this point, this paper addresses the following research question: to what extent does reflective writing disclose design students’ affective journeys throughout a semester? An empirical study is conducted to observe first-year industrial design students’ affective processes during a semester using their structured reflective diaries. The longitudinal study results show that the students exhibit certain tendencies in terms of the affective processes throughout a semester. The findings of this study are discussed in reference to peak points, anomalies and tendencies of the affective processes observed based on excerpts from the diaries. It is concluded that affective responses in design learning are multidimensional and wide-ranging.     

Navigating worlds of information: STEM literacy practices of experienced makers

Making as a design-centered learning activity has recently received significant attention in education. We use literacies—how individuals use representations to learn—to explore the STEM literacy practices of experienced designers and makers. Describing makers’ representational practices in STEM contexts can inform the design of literacy supports for young makers that can encourage their use of representations to connect STEM disciplines and design practices. We interviewed experienced makers to describe one literacy practice central to design: identifying, organizing, and integrating information. Makers enacted this practice within specific making processes—e.g., designing—with the purpose of sourcing and navigating information related to their chosen problems. The research supports efforts to bridge learning while making with learning in schools by positioning STEM literacies as central practices involved in the processes of designing and making.     

New Zealand secondary technology teachers’ perceptions: “technological” or “technical” thinking?

Technology education in the New Zealand context has seen significant change since it’s inception as a technical subject. The changing nature of the subject in New Zealand secondary schools is influenced by some teachers’ preoccupation with the making of quality product outcomes, rather than their enactment of the curriculum, which conceptualises a wider remit. Research into the perceptions of technology teachers’ interpretation and enactment of the curriculum suggests that to enable change, teachers need to adopt a form of “technological thinking”, in support of their “technical thinking”. Technological thinking is a notion presented to support teachers to explore a range of differing pedagogical approaches and learning outcomes, reflective of the intent of the New Zealand curriculum, which aims to foster learning environments that are innovative and responsive to students’ social and academic needs.