Job satisfaction in aging workforces: an analysis of the USA,Japan and Germany

In light of the dramatically aging workforces in many industrialized countries, age diversity management will become a major challenge in human resource management. To successfully handle an age-diverse workforce, it is crucial to understand how employees of different ages can be motivated. This paper analyzes age's moderating role in the relationship between situational job characteristics and job satisfaction. To control for the potential influence of the cultural and institutional context, we use data from the USA, Japan and Germany. Findings show that older employees' job satisfaction is driven by different factors than younger employees: older employees put more emphasis on good relationships with colleagues, while income, advancement opportunities, job security and having an interesting job are less important. However, these effects are mostly nation-dependent, which underlines the importance of conducting cross-cultural or cross-national aging research.     

从财务丑闻看法务会计在我国的发展

法务会计是一个结合会计学、法学、审计学等数个学科领域的交叉学科,它是治理财务舞弊的最佳方法。本文通过对科龙案件的分析,指出法务会计在我国的发展虽已初具规模,但仍存在一些问题,如无完善的理论体系和制度,宣传不到位,缺少实践。最后,针对这些问题提出推进法务会计的理论研究,建立完善的制度,大力宣传法务会计和逐步推广其业务的策略。     

会计准则制定模式的思考

从会计准则制定权归属来看,会计准则制定模式主要有:政府主导型和民间主导型。从会计准则制定内容的详简程度来看,会计准则制定模式主要有:规则基础模式和原则基础模式。会计准则制定模式的选择目标应该是以高质量会计准则的制定为导向,制定出的会计准则具有可操作性和权威性。我国会计准则制定模式有待创新,执行环境亟待完善。     

基于风景健康的海南省自贸区人居环境 空间研究

海南经过30年的经济特区建设已正式迈入自贸区建设的新时代，所面临的地区发展与生态维育矛盾逐步加剧。为保育海南优良的生态品质，提升海南人居环境空间质量，基于“健康、生态、人居”三元耦合与互动多赢的发展关系，提出与之适宜的风景园林健康理论；结合前人经验，以人居环境空间规划为切入点，解析人居环境空间研究内容。运用ArcGIS 10.2.2空间分析和Fragstats 4.2景观格局分析，解析海南省域三生空间敏感性、资源利用效率可持续性，以及资源服务范围与开发建设空间适宜性，结合人居环境空间发展特征，提出从全岛国土空间、资源统筹和空间营造3个方面进行规划引导，并提出以下观点：1)人类活动对资源环境和空间利用的合理性是有效保障海南人居环境空间的前提基础；2)遵循风景园林健康理论指导的全域国土空间规划、资源统筹规划和空间营造规划是提升海南人居环境空间的根本路径；3)“健康、生态、人居”三元耦合和互动多赢的关系均衡与协调是提升海南人居环境空间的终极目标。     

International human resource management in the introductory HRM course

This paper explores the extent to which students in the introductory HRM course in US institutions are likely to be exposed to information on international and cross-cultural aspects of HRM. Two methods are used: (1) an analysis of international content in fifteen popular introductory HRM textbooks and (2) a survey of professors teaching introductory HRM. The vast majority of responding instructors said their classes got some exposure to international issues in HRM, and most introductory texts included some relevant content. Critiques of international boxed features and dedicated IHRM chapters are provided, and suggestions for improving the quality and depth of IHRM content in introductory textbooks are made.     

基于内部营销的人力资源管理创新

本文在深入分析当前企业人力资源管理面临的主要问题的基础上,结合内部营销的理念,提出了相关的管理创新对策,具体包括：运用内部营销管理哲学理念,实现人力资源管理战略创新;运用内部营销调研方法,实现员工心理需求分析工具创新;运用内部营销市场细分理念,实现人力资源差异化管理创新;运用内部营销整体产品理念,实现人力资源集约化管理创新。     

会计信息化发展及其影响

在信息化时代,会计信息化应该面向国民经济和社会信息化,会计信息化的主要任务是会计职业判断的智能化,在此基础上,将社会经济的监督权与会计信息的生产整合,创新一种新的会计信息生产方式。会计信息化对会计理论与实践产生了巨大的冲击与革新。     

会计信息披露均衡问题

企业会计信息的自愿性披露行为一直是学术界研究的重要问题,支撑自愿性披露的主要理论为理性预期下的逆向选择理论。然而,经验证据表明该理论不能对实务中出现的企业自愿信息披露行为提供合理的解释。本文尝试总结国外学术界关于自愿性披露行为解析研究中的主要进展和相关结论,并提出该问题未来研究的展望。     

提升我国会计师事务所核心竞争力的路径选择——基于资源论观点的分析

要提升我国会计师事务所的核心竞争力,必须首先拥有产生核心竞争力的核心资源即注册会计师;其次要拥有整合核心资源的适当手段即有效的制度;同时,还必须拥有具有企业家才能的整合核心资源的优秀主体.     

In search of marginal environmental valuations — ecosystem services in Finnish forest accounting

There is currently substantial interest in valuing various services provided by different ecosystems. Concurrently economists have ascribed substantial effort on expanding traditional forest accounting systems by environmental services. This paper contributes to curtailing the existing gap between green accounting theory and applications for valuing forest ecosystem services. The multitude of links between forest ecosystem services and economy are characterized by the theoretical model for forest-economy interactions. By utilizing recently updated data we also incorporate empirical value estimates of these services comparable to other goods into Finnish forest accounting system. Finally, we discuss some problems encountered and clarify the interpretation of some value estimates incorporated to national forest account.