我国农民专业合作社发展的思考——以云南省红河州为例

农民专业合作社是农业发展中必不可少的一股力量,在促进农业现代化、产业化过程中发挥着巨大的作用。本文以云南省红河州为例,分析云南省红河州农民专业合作社的发展现状,影响云南省红河州农民合作社发展的制约因素,并提出了完善云南省红河州农民专业合作社的思考。     

新时期中山市专业镇经济面临的挑战与发展对策

本文通过分析新形势下中山市面临的国内外、资源和产业的种种挑战,从中山市专业镇的实际出发,提出了政策、人才、资金、技术、品牌和标准等方面的发展对策,以确保产业的转型和升级。     

Quantitative skills: is there an expectation gap between the education and practice of management accountants?

The extent to which management accountants are receiving appropriate training in quantitative methods is examined. It finds a disparity between the wide range of quantitative techniques covered within the Chartered Institute of Management Accountants' syllabi and the limited use made of many of the techniques in practice. It also reports a rich picture of differing expectations of the role of quantitative skills in the work of a management accountant. The study finds that quantitative skills are seen by both employers and accounting educators as contributing to the portfolio of skills required by management accountants. Also, they give a rigour to the examination process that is seen as a challenging ‘rite of passage’ into the profession. It is concluded that knowledge and understanding of the range of quantitative techniques available to organizations is a powerful differentiator for the accounting profession, even if the occasions upon which accountants are required to draw upon much of that knowledge are few and far between.     

文化价值观对会计估计职业判断影响的实证研究——以新疆地区维吾尔族、汉族和回族为研究对象

本文以新疆地区维吾尔族、汉族和回族会计人员为研究对象,研究了这三个民族文化价值观的差异对会计人员会计估计计量的影响。研究结果发现:面对相同的经济事项,这三个民族会计人员的会计估计计量结果存在着显著的差异,且会计估计计量结果的差异还受到不确定环境呈现方式的影响。研究结果表明:会计人员解释和运用会计准则的方式受其文化价值观的支配和影响,因此,会计准则的国际协调决不是仅仅通过发布一套与国际惯例一致的会计准则就可以完成的。     

GME服务模式下的中介组织专业市场集聚

GME服务模式需要同时实现政府对中介组织的有效引导、中介组织自身的成长和为中小企业提供的中介服务的多样化。中介服务交易特性决定了在GME服务模式下的规制结构应选择“三方规制”,而有管理的中介组织专业市场作为该规制的组织实现形式可以保证GME服务模式的有效运行。     

A Cross-Country Comparison of the Codes of Professional Conduct of Certified/Chartered Accountants

This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function of these environments.The results of the study reveal that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Such variations can be attributed to cultural and legal differences, as well as the length of time each professional organization has been in existence. An understanding of the similarities and differences in the codes is important to individuals who may work in these countries. Professional accountants involved in international business must understand the implications of the decisions they make in light of the ethical codes and moral values of their counterparts in foreign countries. After a discussion of the similarities and differences in the codes, the implications of these comparisons for accounting practice are discussed.     

Theory of the Perfect Game: Competitive Balance in Monopoly Sports Leagues

Based on the limiting assumption that sports owners are profit maximizers the invariance proposition holds that revenue sharing has no impact on competitive balance in sports leagues. If owners are win-maximizing sportsmen instead, then revenue sharing can lead to increased competitive balance and higher payrolls. Evidence of the sportsman effect is provided by erosion of monopsonistic exploitation in the four major American sports leagues where players now share about 60% of revenues. Monopsony power erosion forces sports-league cartels to exploit statutory monopoly power in monster deals for media rights fees and public venue subsidies. New evidence on competitive balance suggests that revenue sharing leads to increased balance with or without team salary caps. Optimum competitive balance is an empirical question, and the answer lies between random competition of the NFL and deterministic dynasties of the NBA.      

高职高专英语教学中存在的问题及其对策研究

英语是提高高职高专毕业生基本文化素养的一门基础学科,但是在高职高专英语教学中存在各种问题,必须结合高职高专学生的学科特点和实际英语基础进行教学,才能取得良好效果.     

The cultural embeddedness of professional service purchasing—A comparative study of German and Swedish companies

Research on professional service purchasing generally takes a culturally universalistic approach, implicitly assuming the generalizability of research findings and normative models to different cultural contexts. However, research in related disciplines points to the influence of national culture on managers’ decisions, thereby questioning the culturally universalistic approach. The purpose of this paper is to explore differences in professional service purchasing in different cultural contexts. Based on a survey of large organizations, we analyze how the purchasing process for a specific type of professional services – management consulting services – is organized in two cultural contexts (i.e. Germany and Sweden). The results indicate that organizations in Germany and Sweden differ in the way they approach key aspects of the purchasing process. These differences are discussed in relation to two central cultural dimensions – uncertainty avoidance and masculinity–femininity – in which Germany and Sweden take very different positions. It is proposed that uncertainty avoidance mainly influences the first steps in the purchasing process (specify, select and contract) whereas masculinity–femininity mainly influences the remaining steps (order, expedite and evaluate). The paper contributes to the purchasing and supply management literature by empirically illustrating differences in purchasing practices in different cultural contexts and developing theory-driven propositions for the influence of national culture on the professional service purchasing process.     

Enticing Employees to Lie: Using Role Play to Understand and Mitigate Unintended Consequences of Budgeting*

This role play is a short, in‐class interactive exercise that places students in the role of a factory worker who is asked to commit to a future production amount. The role play demonstrates why employees may be tempted to lie when asked to reveal their future productive capacities. The experiential exercise illustrates the tension between using budget information for both planning and control purposes, and then asks students to propose how senior managers may effectively manage this tension. The role play provides an opportunity to enhance students' moral sensitivities as it concludes with a review of the fundamental ethical principles of International Federation of Accountants (IFAC), noting that although budgetary slack is a widespread phenomenon, it clearly violates IFAC's principles.