在电工实训中融入工程成本核算理念的探讨

近年来，高等职业就业形势严峻，每个就业岗位在就业能力方面都面临着不同层次的竞争。文章探讨了高职院校职业教育在电工实训中融入工程的成本核算理念，以更好地适应和满足社会和企业的用人需求。     

Strategic management accounting in close inter-organisational relationships

This paper provides a conceptual comparison between the ‘mainstream strategic management accounting’ literature, the ‘accounting and strategising’ literature and ‘strategic management accounting (SMA) in close inter-organisational relationships’. It concludes that ‘SMA in close inter-organisational relationships’ shares some important characteristics with the ‘accounting and strategising’ literature. Important differences were found, too, though. These mainly concerned the need to understand individuals working for close partners as preparers of strategic information; the need for disaggregated accounting information about unique connections to close partners and about the role of indirect benefits that follow from close connections and the need for the company to not only collect information but also disperse diverse information within close inter-organisational relationships. Through an intensive case study of a global robot manufacturer, Robotics, this paper also provides novel empirical evidence on ‘SMA in close inter-organisational relationships’. For instance, SMA practices included indirect benefits, something mainly neglected in the existing literature on SMA. These indirect benefits involved a close customer's willingness to invest time and effort in Robotics’ technological development, thereby contributing to Robotics’ ability to attain revenue gains in its interactions with other customers. Our findings also have important implications for the ‘inter-organisational accounting’ literature, for instance, by highlighting the need to link more explicitly strategic decision-making with the current interest in the role of accounting in inter-organisational dynamics.     

Custom fabric ventures: An instructional resource in job costing for the introductory managerial accounting course

Job costing is a core foundational concept in the introductory managerial accounting course. The purpose of this instructional resource (IR) is to provide a thorough hands-on, active learning resource that will allow introductory students to experience a full set of accounting and management activities necessary to produce a job and assign production costs to it. For example, the IR requires students to analyze overhead costs, determine the optimal job size, schedule production, calculate the amount of materials to purchase, complete material requisitions, update raw materials records, analyze labor time records, complete a job cost record and address critical thinking questions. The IR was developed for use in a “flipped classroom” in which students work under the guidance of the instructor, but could alternatively be assigned as an unsupervised out-of-class assignment or on-line project. Since the IR was specifically developed as a learning tool for novice introductory managerial accounting students, adequate guidance is provided throughout the activity. However, to add realism and challenge students to think beyond the confines of simple mechanics, management and accounting issues are seeded throughout. Student feedback indicates that the IR not only helps students learn how a job costing system operates, but also helps students become aware of management decisions and accounting issues that impact the costs assigned to a job.     

如何提高会计调查研究质量：一个基于样本代表性的理论评析框架

调查研究是我国会计研究中最早使用的实证研究方法,但如何提高调查研究质量却尚未得到应有的重视.本文从提高样本代表性,进而提高调查研究质量的视角出发,提出一个理论评析框架,并对该框架进行全面、系统的阐析,为提高和评价调查研究的质量提供客观、科学的理论依据.     

成为你自己——《觉醒》中的爱得娜与《无名的裘德》中苏的对比研究

本文从存在主义视角分析了《觉醒》中的爱得娜和《无名的裘德》中的苏。爱得娜从沉沦到独立,以选择死亡而最终成为她自己。而苏从独立到沉沦,放弃成为真正的自己。两位作家截然不同的结局安排,造成了事实上的殊途同归。她们的人生悲剧不是个人的原因,而是生存环境的原因,从而完成了文学的社会批判功能。     

The Potential of Interdisciplinarity for Leisure Research

Abstract

Knowledge about preferences for campsite attributes is needed so that management strategies can be guided by users’ preferences for settings and experiences. However, results of campsite choice studies have shown great variability across settings. Reexamination of this research shows a hierarchical typology of attributes: most important are necessity attributes, which supply basic camping needs, followed by experience attributes, which enhance preferred experience outcomes, and finally amenity attributes, which are relatively minor but can improve site quality. A survey of Whitewater boaters confirmed the predicted order of attribute importance and generally supported the proposed definitions of attribute types. A tentative model of campsite choice is offered in which sites are evaluated first for their ability to provide necessity attributes, then experience attributes, and finally, if more than one potential site remains, amenity attributes. Constraints may cut the evaluation process short anytime after the initial (necessity attribute) stage.     

Book Reviews

In 1990, the Department of Accountancy in the Faculty of Business at RMIT undertook an experiment to combat the effects of reduced resources and increased pressures on teaching. It looked hard at what is known about good teaching and student learning and considered the ways in which an innovation that built on this knowledge might use education technology. This paper describes and evaluates an innovation that used videos, workbooks and a computer package to teach a component of management accounting. Overall, the innovation increased the level of critical and reflective learning by students and reduced considerably the formal student/staff contact time.     

新准则中固定资产业务处理有关问题探讨

文章对新准则中固定资产定义、后续支出核算、个别业务初始计量、折旧计提及盘盈固定资产处理进行了分析,提出了自己的观点和会计处理改进完善的建议.     

The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS: Empirical Evidence from German Private Firms

Abstract

Our study, which is based on a survey carried out among German private firms, aims to ascertain which characteristics determine private firms’ need for providing internationally comparable accounting information and whether or not those firms that perceive such a need actually apply IFRS voluntarily. The relevance of equity from foreign investors and inclusion within an international group are positively associated with this perceived need, whereas international operating activities and a firm’s size are not. Regarding the voluntary adoption of IFRS, both the perceived need and also the interaction between size and need are significant. Our results show that smaller firms, despite perceiving a need for providing their stakeholders with internationally comparable accounting information, often do not apply IFRS.     

平价时装店身处繁华地段的原因——论ZARA销售部门的区位选择

西班牙跨国服饰公司INDITEX的旗舰品牌ZARA,以其优秀的品质和低廉的价格迅速俘获了很多年轻人的心。然而,售价低廉的ZARA却都将专卖店开在租金高昂的高档商业区和繁华的交通枢纽地段,而且每家店铺的占地面积都非常大。从ZARA服饰的品牌特点来看,其销售部门的区位因素主要有繁华地段交通便利、人口密集、经济发达、对新事物的接受力高以及周围品牌的对比效应显著等。可见,ZARA销售部门的区位选择是符合区位选择理论的。