Goode Food Trucks Inc.*

This fictional case centers around a young Dutch couple who emigrated to Canmore, Alberta. Upon arriving, Saul and Rens opened two successful food trucks and are now looking to promote each truck's main chef to truck manager. They plan to offer a performance bonus based on the net income of each truck and have requested a local accounting student to advise them on the new bonus structure. Goode Food Trucks Inc. presents an opportunity for students to demonstrate technical competence in managerial accounting (rate methods, period cost allocation, and data visualization); strategy and governance (employee performance incentives); and financial reporting (reporting needs) while incorporating enabling competencies (communicating and adding value). The case and teaching notes were adapted from principles used to train and evaluate Chartered Professional Accountant (CPA) candidates and tailored to an appropriate level for undergraduate learners. MBA instructors may also use this case to apply multiple concepts in a defined context, thus enhancing a course's “real-life” applicability.     

浅议高校试题库系统建设的配套方案——以桂林旅游高等专科学校试题库建设为例

试题库系统建设是一项系统工程，除了核心的试题库系统程序外，还应包括一定的配套方案。在探讨试题集方案作为试题库系统建设配套方案的考虑因素及具体内容的基础上介绍了桂林旅专试题库系统建设的配套方案。     

高速铁路基床表层级配碎石机械化摊铺施工

秦沈客运专线是我国的首条高速铁路,其路基基床表层采用级配碎石作为填筑材料,在我国铁路施工中是首次,其特点是技术新、工艺新、质量要求高,无成熟的经验可借鉴。文章结合该工程的特点,详细介绍了级配碎石各项技术指标和配比的优化试验研究情况,为施工提供了可靠、准确的施工技术参数和工艺参数,全面介绍了机械化摊铺级配碎石的施工技术要求。     

US immigration policies and dynamics of cross‐border workforce in agriculture

Given the contentious debate on immigration, this study develops a dynamic model to analyse the effects of stricter border and domestic enforcement and streamlining the guest‐worker programme on cross‐border migration from Mexico, employment and production in US labour‐intensive and Mexican agriculture and the US and Mexican wage rates. The model incorporates labour‐leisure decisions of Mexican workers and labour market dynamics and linkages. The findings show stricter border and domestic controls exacerbate the labour‐shortage problems and reduce the US agricultural production. Streamlining the guest‐worker programme provides a steady supply of farm workers and has negligible impact on the US wage.     

What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation

The purpose of this paper is twofold: (1) the paper reviews the International Accounting Standards Board (IASB's) evidence-supported approach to standard setting, in particular the very broad definition of evidence that does not distinguish between scientific evidence used for developing the normative foundation (the standards) and observations in practice. Based on comparisons with medicine and auditing, we argue that there are good reasons for the IASB to separate scientific evidence from other sources of information. As producers of scientific evidence, the academic community must consider whether better alignment between publishing incentives and standard setting can be achieved. (2) Examining the 2015 Agenda Consultation, the ‘top-five’ research projects were identified: ‘Disclosure Initiative – Principles of Disclosure’, ‘Primary Financial Statements’, ‘Financial Instruments with Characteristics of Equity’, ‘Business Combinations under Common Control’, and ‘Goodwill and Impairment’. In order to further support evidence-informed standard setting, we provide research-based comments on these projects (based on the European Accounting Association's Agenda Consultation comment letter).     

探索具有工程背景的服务类应用型本科人才培养模式

依托电力行业和现代服务业,依据学科为基础、专业为导向、能力和素质为主线建设若干理论和实训课程群,建立内涵丰富的教学资源库;通过课内课外、校内校外、理论教学、实训教学、岗前岗上等立体培养途径,培养学生的能力和素质,并依此建立一支理论与实践共融的、专兼结合的教师队伍;依据社会需求的变化和学科专业的发展,建立一个动态、柔性的人才培养方案设计和实施体系,培养具有工程背景的服务类应用型本科人才。     

多基地药品运输方案优化研究

鉴于物流运输成本在医药企业运营中居高不下的现状,提出了药品运输优化思路。采用复合单位运价,构建了运输优化模型;结合位势原理求得模型最优解,并给出了最优运输方案布局图。算例结果表明了该运输优化方案的有效性,为企业物流运输的规划和设计提供重要参考价值。     

The Impact of Public Works Programme on Child Labour in Ethiopia

Given the conventional wisdom that poverty and associated income shocks are the fundamental causes of child labour, from a policy perspective, there is a perception that social safety net programmes can play a vital role in reducing child labour. While there is extensive evidence that shows the prevalence of child labour is low among beneficiaries of conditional cash transfer programmes, the impact of workfare programs on child labour has been rarely investigated in the economics literature. This paper addresses the issue by evaluating the impact of the public works component of the Productive Safety Net Programme implemented in Ethiopia in 2005. The programme aims to help poor households to build assets and develop resilience to shocks through employment in public projects. Results from child fixed effects estimations show that children in programme beneficiary households are significantly less likely than their counterparts in non‐beneficiary households to be involved in child labour. The findings suggest that, if well targeted, even safety net programmes that do not primarily target child outcomes can be useful in addressing child labour problems.     

Unfolding market vision quality: understanding its dimensions,drivers, and before-launch performance

ABSTRACT

While prior research has recognised the importance of developing radical and really new product innovations for long-term business success, the factors underpinning successful development of such ‘market-driving’ innovations remain elusive. This study unfolds the extrinsic and intrinsic dimensions of market vision (MV) quality and investigates their drivers, the organisational and individual dimensions of market visioning competence (MVC). Further, it examines the extent to which MV dimensions influence before-launch performance – specifically, the ability to maintain breakthrough integrity (BI) of new products and achieve early success with customers (ESC) with market-driving innovations. Using a sample of 179 managers of innovative companies in Thailand, the results highlight that the MVC organisational dimension acts as a key driver for both dimensions of MV quality. While the MV extrinsic dimension influences BI, the instrinsic dimension of MV influences ESC – and ultimately, BI influences ESC. Research implications exist to advance the development of market-driving innovations.     

The impact of public research contracts on scientific productivity

We analyse a competitive research-oriented public programme established in Spain, the Ramon y Cajal Programme, intended to offer contracts in public research centres to high-quality researchers. We study the effects of the programme on the ex post scientific productivity of its recipients, relative to non-granted applicants with comparable curricula at the time of application. The full sample results demonstrate that the programme has a positive and significant effect on the scientific productivity of the recipients, as measured both by the amount of published contribution and by the impact of their publications. Consequently, receiving a contract affects the quantity, but also increases the quality, of the contract recipients’ publications.