Accounting and budgeting systems: The issue of congruency

The importance of designing an accounting system that is congruent with an organization's budgeting system has been noted in the literature. Unfortunately, in many government organization it is common to find incompatible budgeting and accounting systems. The purpose of this study is to investigate whether gearing the accounting information system to a zero-base budgeting system increases the perceived usefulness of the budgeting process. This issue is examined under conditions of both scare and abundant resources. Based on an empirical study, it is shown that the usefulness of a budgeting system to budget recipients may indeed be dependent on the accounting information system, conditioned on the availability of resources. Given the relationship between budgeting and public policy, implications of the study for the public policy making process are discussed.     

福建省大学生创业政策分析及优化探析

大学生创业政策是大学生创业的重要推动力量.文章从大学生创业政策的功能性和效用角度出发,综合分析福建省大学生创业教育培训政策、创业促进政策、创业融资政策和创业环境政策的优势与不足,提出应调校政策指向,强化创业教育,加大促进力度,创新融资渠道,营造创业气氛等政策建议.     

我国高等教育资源配置均衡性实证分析——基于教育部直属高校截面数据

高等教育资源配置的均衡性直接影响着高校教学、科研质量,影响着高等教育培养人才、服务社会、发展科学的功能,进而影响着高等教育的可持续发展。本文运用极差率、变异系数、Gini系数、Mcloon指数、Verstegen指数,从生师比、生均校舍建筑面积、生均拨款收入三个方面,对教育部直属高校2006-2010年的截面数据进行了分析,发现教育部直属高校人力资源、物力资源配置在各省市间和各地区间的均衡性均处于相对理想状态,与前两项相比,财力资源配置均衡性相对弱一些。基于此,本文提出了加强内涵建设、拓展筹资渠道的建议。     

高等学校绩效预算管理模式的评价

随着高校办学规模迅速扩大,高校教育经费紧缺、资金利用效率不高的状况日益突出。传统的高校预算已越来越不能适应时代发展的要求,如何解决这一矛盾成为高校急需解决的问题。文章通过对高校传统预算的分析,提出把目标管理、部门预算和绩效评价有机结合在一起,形成以目标为指引、预算为主线、部门为基础、绩效为核心的绩效预算管理模式,从而解决资金利用效益不高的难题,并就如何建立评价体系提出了看法。     

网络环境下高校图书馆信息服务的探讨

网络环境下，高校图书馆的服务方式已由传统的文献服务向基于网络的信息服务转变。网络信息服务的开展，极大地提高了图书馆工作效率。     

语篇分析与高职英语教学

本文运用语篇分析理论,从体裁、主题和文化背景几方面,结合教学实例进行了分析,探讨了语篇分析在高职英语阅读教学中的运用.     

高校大学英语教学“失衡”现象及对策

本文从如下三个方面考察了大学英语教学的失衡现象：（一）教学主体；（二）教学内容；（三）教学形式。并逐一进行了分析，最后，又提出了解决办法。     

关于深化大学英语教学改革的思考

大学英语教学应注重学生语言应用能力的培养。以造就适合当今社会需求的高素质的复合型人才。深化大学英语教学改革,需要转变教学模式,调整课程设置,改革考试方法,提高教师素质。     

Effects of signed versus unsigned internally administered questionnaires for managers

An assessment was made of the effects of signed and unsigned questionnaires on return rates and response patterns to sensitive and nonsensitive items when respondent confidentiality was not promised. The subjects were 126 grocery store managers who responded to a job attitude questionnaire internally administered by their firm's personnel office. Response patterns were found to be influenced by signing questionnaires. There were no differences in response rates between groups.     

Longitudinal organizational research in field settings

Managers, theorists, and researchers are interested in studying organizational phenomena such as technological change, organizational development, and leadership effectiveness over a period of time. However, a review of the literature in the field of organizational behavior and management indicates that a limited number of empirically based studies rigorously investigate changes within organizations. This article looks at the salient characteristics and issues facing those engaged in longitudinal research. While much more theoretical and methodological work is needed to improve the rigor of this type of research, some researchers have forged ahead and have attempted to conduct longitudinal research in field settings. A select few of these studies are presented to illustrate what can be accomplished by longitudinal research and what needs to be improved in such research designs. In conclusion, the authors offer some suggestions that may serve to increase the number of longitudinal organizational research studies in the future.