Effect of cognitive style and professional development on the initiation of radical and non-radical management accounting innovations

This study examines the effects of adaptive/innovative cognitive style, and professional development on the initiation of radical and non‐radical innovations by individual management accountants. Data are gathered through questionnaire and follow‐up interviews with practising management accountants. The results show that management accountants with a more innovative (adaptive) cognitive style tend to initiate more (fewer) radical relative to non‐radical innovations, and that this effect is amplified by professional development. The study has implications for research in management accounting innovation and for practice, including the importance of maintaining a balance of radical and non‐radical innovations in organizations, and of professional development.     

关于人力资源管理专业实验教学改革的思考

在人力资源管理专业教学中，实验教学是一个必不可少的环节，在培养学生人力资源管理技能方面发挥着积极的作用。然而，现有的人力资源管理专业实验教学的模式和手段却显落后，为此，该文对本校人力资源管理专业实验教学改革进行有益的思考，并提出几点可行的建议。     

农村剩余劳动力转移与教育投资主体多元化

现阶段我国面临农村剩余劳动力转移的巨大压力,而农村教育水平低是制约农村剩余劳动力转移的根本性原因。在农村教育投资机制中,政府、企业与农户均呈现出投资不力状况,建立多元化的农村教育投资新机制,鼓励多方投资农村教育,提高农民素质,实现农村剩余劳动力的转移。     

我国高速公路投资体制存在的问题与解决思路

越来越多的投资主体进入了高速公路投资建设领域，逐步形成了由政府全权负责到政府占主导地位再到市场占主导地位的高速公路投资体制。但在目前这种投资体制下，高速公路投资、建设、运营管理的各个环节均暴露出种种不适应经济发展的问题。本文从委托代理理论的视角，提出加大高速公路投资市场化，改革高速公路投资及建设管理体制，推动高速公路的发展。     

Foreign Direct Investment,Transactions Linkages,and the Performance of the Domestic Sector

Using data from the UK Census of Production, including foreign ownership data, and information from UK industry input-output tables, this paper examines whether the intensity of transactions linkages between foreign and domestic firms affects productivity growth in domestic manufacturing industries. The implications of the findings for policies promoting linkages between multinational and domestic firms in the UK economy are outlined.     

论传媒诱导下的大众消费

我们正处于一个媒体时代,传媒即生活,生活即传媒。大众传媒以积极的姿态不断的生产需求,制造“幸福神话”和充当“生活牧师”,并通过对具体的商品和生活方式消费的诱导以及新的意义空间的开拓使大众在不知不觉当中成了完美的“消费机器”。     

Capitalism's growth imperative

A capitalist firm operating in a competitive market is subjectto a growth imperative, because uncertainty about the profitrate under a no-growth policy makes the firm's prospects highlyunattractive in finite time and bankruptcy practically certainin the long run. A no-growth policy determines consumption andinvestment so that they and capital would remain constant overtime if the latter's expected return were realised with certainty.Simulation is used to arrive at the probability of bankruptcyby the end of t periods and the expected values of capital andmoney, for relevant combinations of time and uncertainty undersuccessively more realistic models of a no-growth firm in acompetitive market. The sensitivity of the results to variationin the parameters in each of the models is evaluated. Finally,we establish that a plausible growth policy may achieve growth,but the problem of bankruptcy is not resolved.     

英汉思维差异与英汉语言表达方式对比

英汉不同的思维方式影响中国学生的英文书面表达.英汉思维差异具体表征为:理性与悟性、实证推理与形象思维、个体与群体的差异.大学生用英文写作时要按照英美人的思维模式进行思考.转变汉式思维方式,学会用英语进行思维,增大阅读量,使学生学会使用英语语言衔接手段,是提高英文写作能力的重要方法.     

我国寿险投资问题分析及国际借鉴

我国保险业近年来飞速发展,但是保险资金存在着运用比重低、结构不合理等诸多问题.本文分析了我国寿险投资的现状和存在的问题,并同时与国际寿险公司投资的做法进行比较,提出了应该采取的风险管理对策.     

Investment decisions in the wireless industry applying real options

The wireless industry is one of the most capital intensive high-technology industries. This paper applies real options techniques to estimate investments under uncertainty in two new ventures: (a) deferral of the expansion from 2.5G to 3G networks; and (b) expansion of a 2.5G network using Wi-Fi as an alternative technology. The cases are examined and analyzed both qualitatively and quantitatively, using realistic assumptions and parameters. Investment cost, number of subscribers, pricing of services, and risk are at the core of investment decision processing. In both cases, sensitivity analysis of the value of the (real) option considering the above key parameters was conducted, to extrapolate useful findings that should be taken into consideration by the decision makers in wireless companies.