基于能力本位的保险实务专业实训教学体系构建与实践

保险实务专业边缘化的现状,使得其实训教学隐现了一些突出问题,构建能力本位的实训教学体系成为必然。通过不断的努力与探索,构建涵盖特色军训、保险企业职业认知、＂情景模拟＂和＂体验式营销＂、保险业务培训、＂3＋2＂半工半读、顶岗实习等六级职业阶梯的能力本位实训教学体系,是一条可行的路子。     

基于因子统计法的保险职业经理人胜任力模型构建

在前人研究的基础上,从分析保险职业经理人的现状入手,通过关键词频法筛选出保险职业经理人特征要素,初步建立了一个由33项要素组成的保险职业经理人胜任力模型,将得出的胜任力要素编制问卷并用因子分析法进行了初步验证,最终构建了包含30项要素的保险职业经理人胜任力的五大因素模型,即业务技能、专业知识、个人特质、领导特质和职业素养.     

运用网络强化高职顶岗实习学生专业指导的实践探索——以工程大类专业顶岗实习信息化管理系统为例

高职工程类专业已经基本实现“2＋1”教学模式。学生需在生产单位顶岗实习一年。通过构建顶岗实习信息化管理平台，实现了课程资源共享功能、教学互动功能、教学监控功能、教学考核功能。能够有效推进顶岗实习期间学生的专业后续教育，提升专业教育质量。     

Does late 10K filing impact companies’ financial reporting strategy? Evidence from discretionary accruals and real transaction management

The study investigates how late 10K filers adapt their financial reporting strategy in the post‐late filing period in their response to bad publicity, negative market sentiment, and higher stakeholders’ scrutiny resulting from reporting delays. Both the level and change regressions show that late 10K filers significantly reduce the use of discretionary accruals from pre‐ to post‐late filing year. However, they simultaneously increase real transaction management over the same time period. The trade‐offs between the two earnings management techniques are more prominent when the late filers have a strong incentive to meet or beat earnings benchmarks. Our primary results are robust when late filings are caused by accounting, auditing, and internal control issues, and when the late filers cited no meaningful reason for late 10K filings. It is further evident that late filers with material internal control weaknesses and late filers that subsequently restate their financial statements make relatively higher trade‐offs than the matched non‐late filers. Finally, the trade‐offs between reduced accruals and increased real transaction management are stronger for the accelerated filers, and for the late filers audited by Big 4 auditors.     

将广东农工商职业技术学院打造成南亚热带农业产业人才培养基地的思考

“南亚热带农业产业人才培养基地”是作为我院发展战略目标的核心内容，它源于我院发展的历史沿革和行业背景，凸显了依据现代农业产业发展要求培养人才的目标定位和办学特色。实现这一战略目标，就要重视做好对垦区人才培养的调研和规划，完善教学管理体系，加强专业建设，整合校内外资源，发挥华南农垦干部培训中心与国际交流学院的优势，真正将我院打造成“中国南亚热带农业产业人才培养基地”。     

高职院校青年教师专业成长现状与问题分析

青年教师是高职院校师资队伍的主力军,对高职院校长期稳定的发展具有十分重要的作用。高职院校青年教师有较为优厚的专业成长条件和基础,但也存在着较为突出的专业成长误区和问题,追根溯源,分析原因,有利于更好地开展青年教师培训和引导工作。     

最高审计机关的目标及实现

实现发展、改善民生是各国最高审计机关的共同奋斗目标。如果要实现这个目标,各国审计机关必须加强国际合作,同时还要达到两个要求：成为一个公认的、能够改善民生的机构;成为一个公认的、独立自主的模范机构。除此以外,审计师队伍的建设也至关重要。     

Who does what in enabling ambidexterity? Individual Actions and HRM practices

Abstract

In this paper, we explain how ambidexterity, the simultaneous pursuit of exploration and exploitation, is enabled at the individual level of analysis. Research on ambidexterity has been dominated by theoretical approaches focusing on the organisational level; however, we know little about how ambidexterity is enacted by employees. There is also limited work on the multilevel aspects of individual employee actions, for example, particular roles and specifically the level of seniority of the role. We address these gaps by asking: Which individual actions are undertaken by employees at particular levels of seniority in the organization to enable ambidexterity? In order to answer this question we draw on previous research to construct reliable measures of the individual actions that enable ambidexterity. The hypothesized mediation effect of these individual actions is confirmed on the basis of survey data from 212 employees from a UK-based Professional Service Firm. The findings indicate that senior employees are more likely to use ‘integration’, ‘role expansion’ and ‘tone setting’, whilst employees with specialist knowledge about their clients use ‘gap filling’ to enable ambidexterity. Finally, we draw together these findings with 35 interviews conducted to present the HRM practices which support ambidexterity.     

The role of human sustainability in professional service firms. Evidence from Italy

Sustainability is a central topic for an increasing number of companies, as a part of their business strategies. Human sustainability, that is, preserving and improving the quality of human life, in other words, maintaining and advancing human capital, appears as one relevant issue in that context. Humans and human capital are the foremost resources for professional service firms. Their role in the international economic scenario will most likely depend on how they deal with human sustainability and the wellbeing of their people. In this perspective, the paper investigates the antecedents, and organisational implications, of human sustainability in such firms using a structural equation model (SEM) developed on 4,301 questionnaires filled by Italian Chartered Accountants. Findings shed new lights on some implications of human sustainability. Results show that human sustainability has a direct and significative impact on a firm's ability to innovate, fostering creativity and intellectual capital, thus being significant for corporate performance. As a practical implication, firms should accordingly shape their business strategies towards accounting for human sustainability aspects.     

浅谈计算机专业人才培养的时代诉求

计算机技术发展、互联网发展需要大量的具有真才实学的计算机专业人才与之相适应。但是,从目前我国高校培养的大量的计算机毕业生的就业情况来看,形势并不乐观。对于计算机专业人才培养的时代诉求,必须具有超前性和前瞻性,以更好地适应我国高校计算机专业人才的需求。