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。     

How does the entrepreneurial orientation of scientists affect their scientific performance? Evidence from the quadrant model

In order to identify the effect of academic entrepreneurship on science, this work compares the publication performance of entrepreneurial scientists with that of conventional scientists. Using Stokes's ‘quadrant model’, this paper examines how the entrepreneurial orientation affects scientific performance. The results on advanced materials research in Japan found that (i) entrepreneurial scientists publish more papers than conventional scientists do; (ii) the papers of conventional scientists demonstrate better citation performance than those of entrepreneurial scientists do, on average; (iii) coming to the top-cited papers, entrepreneurial scientists show higher propensity for publishing high-impact papers than conventional scientists do; and (iv) the portfolio interdisciplinarity of papers authored by entrepreneurial scientists is higher than that of conventional scientists. Although the influence of academic entrepreneurship on scientific performance is still unclear, our findings suggest that entrepreneurial scientists could make a relatively large contribution to furthering the scientific frontier by relying on innovation rather than convention.     

Women groups formed in response to public video screenings on rice processing in Benin

When the Africa Rice Center (AfricaRice)¹ introduced improved parboiling technology in Benin in 2006 through farmer-to-farmer video, it enhanced women's creativity and motivation to parboil more and better the quality of rice. Their rice attracted more buyers and fetched a higher price which increased their profits and strengthened the women's social cohesion. The video motivated women to start parboiling as a group and to express group-based requests for credit and training. However, newly established women's groups in villages with strong negative experiences from the cotton sector did not last because of fear and mistrust. The video helped local non-governmental organizations (NGOs) to improve their training methods and strengthened their relations with rural communities and between the women rice processors and input and output markets. Although these NGOs responded by facilitating access to micro-finance institutions, they were unwilling to provide credit to the groups because of past bad experiences. Instead, informal credit suppliers proved more responsive. Rice producers who attended the open-air video shows at the same time as the women rice processors became more willing to sell them rice on credit. We discuss the conditions and challenges of farmer-to-farmer video in creating organizational and institutional changes among service providers and rural entrepreneurs.     

”枷锁“还是“激励”？社会保险与创业

基于最新发布的中国家庭追踪调查数据（2016CFPS）,运用Logit 模型分析了社会保险对创业的影响。研究发现,不同社会保险项目对居民创业存在显著差异,养老保险对创业具有显著的“枷锁效应”,医疗保险则具有显著的“激励效应”。通过运用工具变量法和倾向得分匹配法控制了样本选择性偏误和内生性后,依然支持研究结果。机制分析表明医疗保险通过缓解医疗费用支出来促进创业,养老保险则是通过降低金融风险投资概率对创业产生负向影响。文章进一步指出,医疗保险对创业的“激励效应”主要在40 岁以下的农村居民;养老保险的“枷锁效应” 则主要在40 以下的城镇居民。     

‘Znakomstva I Svyazi’ (Acquaintances and connections) – Blat,the Soviet Union,and mundane entrepreneurship

The discussion regarding entrepreneurship and society has often presupposed that this society by necessity will be one that embraces the market economy as a guiding principle. This paper questions this assumption by discussing a command economy, namely the Soviet Union, as a fundamentally entrepreneurial society. By introducing the case of the blat, ‘Russia’s economy of favours’, the paper illustrates how mundane individual economies can be a part of entrepreneurship, and how flexible opportunity networks can support the rigidity of a command economy. Continuing from this, the exclusion of such irregular economies is discussed from an ideological rather than an analytic standpoint. The paper further presents some inferences that can be drawn from the case of the blat and which problematizes common assumptions in entrepreneurship studies.     

Strategic paradigms as a frame of explanation of innovations: a theoretical synthesis

Innovation has mainly been analysed as a rather narrow phenomenon. This has been an obstacle to a more operationally useful understanding of innovation processes. Two main approaches to explain innovation exist, namely economic innovation theory and the theory of entrepreneurship. Both are criticized in the article, the economic innovation theory for being based on a technological reductionism, the entrepreneurship theory for being based on an individualistic determinism. The two theories have not been coordinated to form a more comprehensive synthesis. The concept of technological paradigm within the economic innovation theory and the concept of entrepreneurial networks within the entrepreneurship theory mark some improvement in establishing a broader understanding of innovation, but have not yet been synthesized. The idea of paradigms is used in the article for a broader, synthesizing conception of innovations as being determined by shifts in strategic paradigms. A theoretical model of factors causing shifts in the strategic paradigm is set up.     

失地农民就业创业转型问题研究

城市化快速推进,导致失地农民数量不断增多。失地农民的就业创业、理财问题不仅关系到国家经济的可持续发展,也影响到社会的和谐与稳定。在这种形势下,如何提高农民创业就业能力、理财技能,创造就业机会,使这些农民失地不失业,实现失地农民本质上向新市民的真正转变,已成为当务之急。同时,利用社会力量及时创办一些以失地农民创业指导、理财咨询辅导为主业,培训失地农民职业技能、让农民失地不失业为目标的短期培训咨询机构已势在必行。     

International entrepreneurship research in emerging economies: A critical review and research agenda

This article systematically reviews and critically examines international entrepreneurship research in emerging economies (IEEE research), and articulates its importance, timeliness and relevance in consideration of the growing influence of emerging markets in the global economy. A systematic analysis of eighty-eight journal articles published over the last two decades reveals that IEEE research is a vibrant and rapidly growing stream of the broader international entrepreneurship (IE) domain, and that it is methodologically and topically diverse. Our review also shows that IEEE research has a limited presence in premier journals, is highly skewed in its geographic coverage, and is somewhat fragmented. We therefore inventory and critically evaluate the extant IEEE research with the aim of increasing its quality, coherence, scope, and impact. On the basis of our critique, we develop an ambitious research agenda that addresses a number of emergent global phenomena and raises exciting new questions for scholars in entrepreneurship, international business, and other related disciplines.     

关于加强会计人员积业道德建设的思考

会计职业道德问题已经引起越来越多的关注。由会计职业道德和商业道德引发的信任危机已经不仅仅存在于市场经济成熟的国家。甚至在处于经济转型期间的我国，信任危机也很严重。通过对我国会计职业道德现状的初步分析，分别从会计职业道德制度化、处罚力度、职业道德规范等方面构建会计职业道德系统基本结构。     

Diversity of Slovenian high-growth companies

Firm growth is critical to economic development and the creation of wealth and employment. Exploring issues and challenges facing high-growth companies may offer valuable insights into promoting dynamic entrepreneurship in contemporary society. This paper investigates Slovenian high-growth companies （data from the Slovenian 500 fastest growing gazelles competition2007 to 2009）. Fundamental research questions are： Why do some firms continue to create new employment and find innovative solutions to old problems （i.e., they grow） whereas others--the majority, remain small and behave in accordance with the traditions of their respective industry？ Where do explanations for such divergence lie, in companies＇ size or industry--in entrepreneurs＇ or managers＇ gender, or in technology orientation （high-tech versus low-tech）？ This study aims to add to the literature on high-growth companies by examining high-growth companies to help people better understand the attributes associated with companies＇ growth. The findings provide evidence of considerable heterogeneity among Slovenian fast-growing companies, making any kind of policy which linked to ＂common characteristics＂ hard to formulate and implement. The discussion focuses on the importance of policies using a character framework to foster the working of markets, while removing unnecessary obstacles.