《企业税收实务》考试方式改革的必要性研究

《企业税收实务》课程是管理类专业的一门涵盖了税收理论与实务的重要课程。课程的枯燥及考试手段的单一,使学生只注重于考试的结果,而对学习过程缺乏兴趣。采用支持教考分离的大型题库以及对学生的知识、能力及素质进行多样化多角度的考核,能够促使学生从被动学习变成主动学习,有效地提高教学效果,从而适应新形势下对创新型税务人才的需求。     

对计算机应用技术专业实践教学改革的若干思考

高职教育中,实践教学已成为整个教学体系中最重要的环节。实践体系的设计是实现人才培养目标最重要的综合性环节,对于培养学生的应用能力、实践能力与综合职业素养等方面具有不可替代的重要作用。因此从计算机应用专业实践现状出发,提出了对计算机应用技术专业实践模式的探索。     

On the performance of the ordinary least squares method under an error component model

Starting from the one-dimensional results by Wang et al (1994) we consider the performance of the ordinary least squares estimator in comparison to the best linear unbiased estimator under an error component model with random effects in units and time. Upper bounds are derived for the first-order approximation to the difference between both estimators and for the spectral norm of the difference between their dispersion matrices.     

浅议海测工作与和谐社会的关系

和谐社会是一个美好的蓝图,是政通人和、国泰民安的社会状态,是我们党治国理政的理想,也是我们海事全体人员的理想。     

Digitally enabling sustainable food shopping: App glitches,practice conflicts,and digital failure

New digital food platforms are being launched accompanied with the promise of also promoting more sustainable food consumption. However, despite some success, many of these efforts to digitally reconfigure consumers food practices fail. The aim of this paper is to empirically explore, conceptualize and explain such failures. Taking a practice theory approach, and drawing on a field experiment using the Karma app – an anti-food waste app – the paper shows that the inability of this app to promote a new way of acquiring food is due to glitches - app failures of different sorts - but also practice conflicts. Two types of practice conflicts, practice mismatch and practice competition, make the fostering of a new sustainable food provisioning practice difficult.     

职业教育理论教学的实践功能化问题研究

理论的归宿在于实践，职业教育的重点在于实践技能培训，因此职业教育理论教学的核心功能在于指导和促进实践。当前，职业教育理论教学普遍存在着实践功能化阻却之情形，根源在于与实践的严重脱节。必须统筹理论教学的多元要素，努力构建职业教育理论教学实践功能化的支持机制体系。     

高职JSP理实一体化课程建设初探

理实一体化教学法是一种教学效果很好的方法。本文以软件技术专业的JSP网页设计课程为基础，结合课程改革对课程中的任务划分、教案设计以及考核评价制定等进行了一些实践与探索。     

试述道路运输企业的安全文化建设

本文分析了在新的运输市场竞争格局下，道路运输业安全管理的现状与问题，探讨了道路运输企业安全文化建设与管理创新的出路。     

高校旅游管理专业实践实习教学环节的研究

我国旅游业在过去的20年时间里取得的巨大发展,对旅游管理人才的素质提出了更高要求,但我国高校旅游管理专业培养的毕业生普遍实践能力较弱,无法迅速适应实际工作岗位,这就需要高校旅游管理专业要加强对学生实践实习教学环节的监控与管理,提高学生的实际岗位工作技能,满足市场对人才的要求。     

Food Values Applied to Livestock Products

Food values have been proposed in previous research as a method of identifying stable constructs of consumer preference. We conducted an online survey of 1950 US respondents using best–worst scaling applying the concept of food values to four specific meat and dairy products: ground beef, beef steak, chicken breast, and milk. We test the applicability of general food values to specific products, while further discovering the nature of heterogeneity of values by defining classes of respondents. Our findings suggest that the general food values previously proposed apply well to specific products of the livestock industry. We also found that the differences between consumer classes were driven primarily by price sensitivity, with many of the most important and least important values remaining the same.