高职院校ERP沙盘会计情境教学法初探

对于高职院校会计教学来说,使学生在校学习期间形成知识合力,强化其专业方面分析问题与解决问题的能力,是当前教学的一大难题。ERP沙盘会计情境教学法是一种新的教学方法尝试,该方法通过铺设会计情境教学环境、转变会计教学角色、整合会计教学内容等手段,来增强学生分析问题和解决问题的能力,并在方法运用过程中极大地锻炼学生的情商、智高、逆商和团队合作精神,为提升学生的综合业务素质与能力提供良好的氛围。     

北京奥运文化创意产业的开发价值与发展策略探析

作为国际产业分工和价值链的高端产业,创意产业以其知识高度密集、高附加值和高整合性的产业形态在全球得到蓬勃发展,已然成为国际化城市产业发展的一个重要的新趋势。奥运文化创意产业在商业化发展中逐步上升为具有实践特性的可开掘、可持续的发展战略,其对推动北京经济、社会和文化的协同发展和构建和谐社会首善之区将有着重大的现实意义和实践价值。     

自主创新理论溯源及现实分析

自主创新是我国面向未来的重大战略选择。作者在本文中通过人力资本理论及内生经济增长理论尝试自主创新的理论溯源,并着力从宏观和微观层面探讨我国当前提升自主创新能力的必要性和可行性,指出唯有走自主创新之路方可实现社会经济的可持续发展。     

A Knowledge-engineering approach to accounting education

In the context of the massive expansion of the knowledge base facing all fields of professional activity, instructional science (which embraces the use of a knowledge-engineering approach to curriculum design) could well help to unvael the complexity of important pedagogical issues confronting accounting educationalists. The delineation and use of an expert knowledge base within the framework of the ‘dimensions of processing model’ of human information processing provides a valuable focus for making decision about the breadth, depth and nature of specific educatinal objectives. Knowledge engineering, which is fundamental to this process, appears to provide an appropriate framework for the systematic planning, development, delivery and evaluation of high-quality education and training programmes. Such an approach base while ensuring practitioners and teachers to keep pace with their rapidly changing knowledge base while ensuring that students acquire and become competent in the use of the cognitive skills they need in order to work effectively in their chosen profession.     

The learning economy and embodied knowledge flows in Great Britain

This paper examines the `learning economy' from the perspective of occupational characteristics and changes in the British labour market between 1980 and 1992. Following a discussion of the learning and knowledge economy, cross-sectional employment data are analysed to ascertain which occupations can be classified as knowledge-based. Longitudinal career history data are then used to trace the flows of these `knowledge workers' over time. Sectoral shifts are examined, with a particular focus on the knowledge-intensive service sectors. The data come from the Employment in Britain survey: a large-scale employee survey from 1992. The approach used allows us to measure somewhat intangible aspects of economic behaviour such as learning and tacit knowledge and attempt to trace their flows. Shifts in knowledge from the manufacturing to the service sector are shown to be important and related to previous work which demonstrated the importance of knowledge intensive business services for both output and productivity in manufacturing.     

Creating memorable experiences in a reuse heritage site

This study identified hypothetical relationships amongst motivation, nostalgia, and memorable tourism experiences in a restaurant reconstructed from an old railway station. We administered a face-to-face questionnaire survey and collected 615 valid questionnaires at the South Tainan Railway Station in Taiwan. The results showed significantly positive relationships between culinary attraction and cultural inheritance and nostalgia, as well as a correlation between nostalgia and memorable tourism experiences. Structural equation modelling analysis verified that nostalgia mediated the effect of personal emotion on memorable tourism experiences. This paper provides suggestions for enhancing memorable experiences and guidance regarding reused buildings at heritage sites.     

国际合资企业的知识管理研究——从外方母公司获取知识

国际合资企业的成功一直是跨国经营理论界和实践界共同关注的问题。基于知识的理论认为，从外方母公司获取知识是国际合资企业提高竞争力、获得成功的一个非常重要因素。本文重点分析了国际合资企业获取知识的理论基础、方法途径、具体过程和影响因素。同时，结合中外合资企业的经营实践，对于如何加强知识的学习、转移和创新，促进中外合资企业自身发展提出了建议。     

提高高新技术企业技术创新能力的对策研究

高新技术企业是属于知识聚集和技术密集的企业,提高企业自身技术创新能力是高新技术企业赢得竞争优势的关键,更是推动高新技术企业走向快速发展的必然途径。本文系统的分析了技术创新对高新技术企业的重要意义,从外部大环境和企业内部自身环境所存在的不足而导致高新技术企业技术创新过程所存在的问题进行了客观的分析,列举了外部环境和内部环境在高新技术企业中所出现的具体问题,同时针对不同的问题提出了相应的解决对策并作出了有益的探讨,为高新技术企业技术创新的研究提供一定的理论研究,为高新技术企业走向高级化发展提供了借鉴经验。     

Antecedents and consequences of the perceived adjustment of Japanese expatriates in the USA

The present study was designed to better understand the antecedents and consequences of expatriate adjustment in an international assignment. The researchers surveyed Japanese expatriates assigned to the United States. Structural equation modeling was utilized to test our hypotheses and model. The results indicated that previous knowledge of the host country, language proficiency, willingness to communicate and perception of the novelty of the host culture were differentially related to expatriates' adjustment to the host country. General and work adjustments were negatively related to expatriates' intent to return early. In addition, interrelationships among the adjustment dimensions were examined and the results indicated that general adjustment leads to work adjustment, which, in turn, influences interactional adjustment. Implications for future research are presented.     

THE GOVERNANCE OF KNOWLEDGE COMPOSITENESS AND TECHNOLOGICAL PERFORMANCE: THE CASE OF THE AUTOMOTIVE INDUSTRY IN EUROPE

Abstract

Knowledge compositeness measures the variety of scientific disciplines that it is necessary to command in order to generate new technological knowledge. The paper investigates the relations between the knowledge compositeness of the flow of patents delivered to the main European automobile companies and the evolution of their technological and product market shares. Compositeness confirms to be an important characteristic of private knowledge: its governance exerts strong and positive effects on the technological and competitive advantage of firms. Knowledge compositeness has strong effects on the mechanisms of knowledge governance and management of technology. Appropriate measures of knowledge compositeness make it possible to qualify the quantitative measures of the technological competence of firms based upon patents counts.