Qualities needed in the workplace： Views of college of business undergraduate students

The problem of this study was to determine the views of undergraduate college of business students concerning skill and competencies needed for employment. A questionnaire was developed and administered to junior and senior level students enrolled in the college of business. 360 students completed the questionnaire. Students ranked ＂Integrity/Honesty＂ and ＂Good Work Ethic＂ as the two most important qualities needed for employment. Students believed that ＂Knowledge of a Second Language＂ was the least important quality needed for employment.     

Education and growth: A simple model with complicated dynamics

We construct a simple model of education and growth in which children spend a fraction of their time and parents spend a fraction of their income on education. Both a strategic complementarity and an intergenerational externality are present. The interactions between each pair of consecutive generations lead to rich dynamics. We show that multiple growth equilibria arise, some of them periodic and some aperiodic. We also find a negative correlation between volatility and growth, without a one‐way causal relationship between the two being, necessarily, present. Rather, this negative correlation is driven by the structural characteristics of the economy.     

基于总成本最小的多式联运运输方式选择

运输总成本是多式联运企业选择运输方式最优先考虑的因素,而总成本最小是目前大多数多式联运企业追求的目标。通过运筹学中的网络图理论构建多式联运运输网络图,基于总成本最小建立模型,将求解最短路径的Dijkstra算法用来求解模型,在求解实例问题过程中印证了整个模型的可行性。     

云计算环境下的审计业务模式变革研究

云计算环境下的审计业务模式是未来审计信息化发展的必然趋势。在归纳了IT环境下审计业务模式演变并从IT和审计两个角度诠释“云审计”及其国内外研究应用现状的基础上,以审计业务流程为主线,从云服务与审计结合的技术场景、云计算环境下的审计业务流程实现步骤以及云计算应用所引起的审计业务风险变化三个方面出发,分析云计算环境下的审计业务模式变革,为掌握云计算应用所带来的审计业务流程变革、迎接云审计时代的到来提供理论基础。     

要想富，先修路？——不同交通运输发展在贫困地区经济发展效应的差异

基于中国11个集中连片贫困地区所涉及的87个地级市的动态面板数据,利用系统广义矩估计法克服内生性问题,可对不同交通运输方式在贫困地区的经济发展效应进行实证研究。研究发现,交通运输发展对贫困地区经济发展总体上起到了正向的促进作用,但不同交通运输方式在不同地区存在明显的差异。公路运输的发展在西南贫困地区和中部贫困地区的促进效果比在西北地区好。航空运输对中部贫困地区和西北贫困地区的经济发展同样起着显著的促进作用。普通铁路则因为在贫困地区的发展优势不明显,对经济发展的促进作用没有很好地发挥出来。     

浙商企业家代际传承问题探析——以家族企业为例

形成健康良好的浙商企业家代际传承意义重大。目前,浙商家族企业在继任选拔、培养锻炼、社会促进、法律规范、自我提升等代际传承方面还存在继任选拔机制不健全、创业者轻视企业外部历练、政府和社会各界忽视对新生代企业家的培养和成长、法律规范不健全、企业家的自我提升能力不足等问题。浙商家族企业应加快完善继任选拔机制,重视继任者的企业外部历练,政府和社会应为其成长创造良好的外部环境,并健全相关法律法规,以促进其自我提升,从而形成良好的浙商新生代成长机制,提高全省的综合经济实力。     

美国小企业融资体系对中国科技金融的借鉴

美国的小企业融资体系是建立在发达的资本市场基础上的、以市场为导向的政策性金融体系,以及与之相配套的法律法规与政策支持体系。系统研究美国小企业金融体系的法律与政策体系、服务体系以及发达的多层次资本市场与创业投资市场,对于中国发展科技金融支持中小企业创新,促进经济增长方式转变具有现实的借鉴意义。     

“营改增”对物流业的影响及对策探析

"营改增"是我国税收制度改革的一项重要举措,对物流业的长远发展有着极其重要的意义。就目前"营改增"试点城市的施行情况看,"营改增"对物流企业尚存在着税负不减反增、财务管理要求提高、操作流程需重新设计及生存压力大等问题。物流企业应积极从自身情况出发,及时申请过渡性财政扶持;调整经营结构,向供应链服务方向延伸;合理划分业务类型,降低企业纳税风险;进行税务筹划,控制企业税务成本,以减轻物流企业的税务负担,促进其更好更快发展。     

Relocating accounting and business ethics: reflections on a business ethics retreat in Scotland's National Park

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This paper describes an accounting and business ethics course that was developed at Glasgow University's Department of Accounting and Finance and recounts an attempt to increase the effectiveness of aspects of the course through relocating the places where it took place. In particular the paper provides some reflections on an ethics retreat in Loch Lomond National Park in Scotland. The paper provides an account of the weekend and describes the activities in which the students participated. It provides some reflections on the weekend and considers how successful the retreat was in promoting the goals of the course. The paper concludes with a call for further thought and discussion on the role that place could play in making accounting and business ethics education more effective.     

“校企合作”的研究进展与趋势

通过查阅01年至今关于"校企合作"的大量研究文献,按照校企双方角度的研究以及合作方式和途径的创新设计三个方面对"校企合作"近几年来的研究状况进行分类和归纳结,并分析其中存在的问题及其发展趋势,以期"校企合作"的研究得以进一步发展。