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。     

循环经济模式和实施层面的再分析

循环经济是一种基于可持续发展理念基础上的新型经济发展模式,其本质是生态经济。它的运行模式就是经济系统的可持续发展模式。循环经济的实施层面有企业层面(微循环),区域层面(小循环)和社会层面(大循环)。本文在此基础上,提出了循环经济实施的第四个层面：废物处置与再生产业(超大循环),并提出应在这四个层面上形成更加完善的一体化循环经济社会体系。     

"啤酒花"为何这样香

本文重点介绍了我院啤酒酿造专业在全国率先实行“双元制”教学的基本做法,总结了十八年来“双元制”教学的基本特色以及培养啤酒行业技能型人才的成功经验。     

工商管理类专业实践教学改革研究

工商管理类专业实践教学 ,大致有演示教学、案例教学、单元练习、校内模拟实习、校外生产实习、社会调查、项目设计、撰写论文等。要综合运用和选择教学手段和方法 ,建立大管理学科综合模拟实验室 ,强化专业实习基地建设 ,把实践性教学落到实处。     

关于全面实行政府采购审计的研究

实行政府采购审计制度存在认识不足,审计不全面,未形成独立审计项目,业务不熟悉等问题,需要完善有关法律、法规和制度,围绕其特点、目标、方式等确定审计对象,以政府采购资金的运动过程为审计主线进行全面审计,规范审计程序.提高审计质量,防范审计风险。     

优化财政监督制度的博弈分析

财政监督中存在的问题是，不但财政监督制度执行不严，更重要的是财政监督制度本身的优化没有得到应有的重视。应通过完善财政监督制度来规范财政监督主体和财政监督客体的行为以提高财政监督效率。     

对离婚损害赔偿制度的几点思考

界定了离婚损害赔偿的含义和功能,指出了离婚损害赔偿制度的法律意义、立法理由,就离婚损害赔偿的构成要件、关系主体、赔偿范围提出了自己的观点。     

采用“两段四评两查“模式培养创新精神和实践能力

本文对"机械原理课程设计"和"机械零件课程设计"进行改革与实践,课程设计不仅是对所学理论知识进行单一的应用训练,还应注重培养学生创新精神和实践能力.     

Contingencies influencing the management accounting practices of Estonian manufacturing companies

Having regained independence in 1991, Estonia has undergone fundamental political and structural changes over the last decade, which have also affected the operation of its companies. This paper examines the management accounting practices of Estonian manufacturing companies, exploring the main impacts on them within a contingency theory framework. The methodology comprises an analysis of 62 responses to a postal questionnaire survey carried out among the largest Estonian manufacturing companies. It is comparatively infrequently that Estonian manufacturing companies have made improvements in their cost accounting methods, although the majority of respondents appear to acknowledge the importance of these practices in finding and lowering real product costs and modernizing the cost accounting systems. The effectiveness of an accounting systems’ design depends on its ability to adapt to changes both in external circumstances and internal factors. We have found some evidence that changes in cost and management accounting practices are associated with shifts in the business and accounting environment as external contingencies, and with those in technology and organizational aspects as internal contingencies. This research aims on the one hand to confirm earlier findings related to the ‘contingent factors’ that influence management accounting and on the other, to identify possible new factors, such as, for example, the legal accounting environment and shortage of properly qualified accountants.     

The Influences of Teacher Knowledge and Authentic Formative Assessment on Student Learning in Technology Education

Students involved in holistic technological practice need to develop an understanding of technological practice outside the classroom and to participate in tasks set as close as practicable to actual technological practice. This paper investigates the context of assessment and its relationship to achievement and the importance of teacher knowledge to student technological practice. I argue that ‘out of context’ assessment tasks do not give an accurate indication of achievement levels of the children assessed. Introduced is the Model of Student Technological Practice, which identifies four constraints that influence student technological practice. A significant factor is teacher knowledge, as it impacts greatly on the quality of feedback given to students by their teachers. Timely teacher intervention and formative assessment feedback will alter student technological practice and should improve the students’ likelihood of developing successful outcomes.