高职高专装饰艺术设计专业的建设目标与教学改革

高职高专教育的目标是培养技术应用型专门人才,结合高职设计艺术教育的办学层次与特点,本文探索了如何科学地构建高职装饰艺术设计专业的建设目标、人才培养、课程建设与教学改革,以更好地促进高职装饰艺术设计专业的可持续性发展。     

内部审计风险的成因及防范

内部审计风险具有客观性、特殊性、隐蔽性、持久性和可控性特征,其形成原因包括主观原因与客观原因。要防范内部审计风险,需要从提高内审人员综合素质、更新内部审计技术和方法、提高内部审计机构独立性、改善微观环境和完善内部审计规章制度五个方面入手。     

Theoretical innovation in Asia Pacific tourism research

This paper identifies some pervasive limitations of tourism research and some particular difficulties confronting its development in the Asia Pacific region. It raises the issues of status and respect in fields of academic inquiry and adopts a position that those seeking to create a mature discipline of tourism studies built wholly on a positivist tradition may be misleading their Asian Pacific colleagues. It also suggests that conceptual schemes rather than theories are a promising level of integrative effort and that heuristics to stimulate conceptual creativity can be useful. In particular it argues that by combining cultural insights and elements from the communities of Asia with guidelines for creative model and scheme building, Asia Pacific tourism researchers could find new directions and heighten the originality and hence the global interest in their work.     

Monetary policy in a dual currency environment

We develop a small open economy general equilibrium model with sticky prices and partial dollarization – a situation where both domestic and foreign currencies coexist. We derive a tractable representation of the model in terms of domestic inflation and the output gap in which a trade-off, which depends on the degree of dollarization, arises endogenously due to the presence of foreign interest rate shocks. We use this framework to show analytically how higher degrees of dollarization induce larger volatilities of the output gap and inflation, thus hampering a central bank’s effectiveness to stabilize the economy. Our impulse response functions show that the transmission of such shocks has a positive (negative) effect on inflation and negative (positive) effect on the output gap when money aggregates and consumption are complements (substitutes).     

The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting (Part One)

The Governmental Accounting Standards Board (hereafter GASB or Board) was established in April 1984 as the authoritative accounting standard‐setting body for United States state and local governmental entities. There are over 87,000 state and local entities in the country, and for the most part these entities are required to comply with the generally accepted accounting principles established by the GASB; hence, the work of the GASB is significant. On 30 June 2009, the GASB completed its twenty‐fifth year of standard setting. Because of the Board's influence and the importance of its mission, an increased understanding of the GASB and its accomplishments during its first 25 years of existence is important. This is the first of two papers which together provide a complete sequential treatment of the GASB's operational history through the end of its first quarter century. This first paper begins with an historical perspective about municipal accounting issues from colonial times to 1934. The origin of professional self‐determining standards is the feature of the next section, identifying standard‐setting bodies that contributed to municipal accounting from 1934 to 1984. The early activities of the Board are then reviewed. Two appendices are provided to detail the composition of the Board during its first quarter century, along with biographical information about the early Board members and later Chair and Vice Chair personnel. This segment concludes with a review of the relationship of other governmental standard setting bodies at the federal level and the international level.     

Developing a Framework for Understanding a Tourism Service Setting

ABSTRACT

This study aims to extend current typologies in physical environments as applied to service marketing. The physical setting in which service delivery is undertaken creates expectations of the level of service. Thus, the design of the service environment should be carefully undertaken to ensure consistency with service expectations. This is a report/study which demonstrates that many organizations fail to adequately capture the servicescape in tourism settings as evidenced by low accuracy in classification by the participants.     

浅议高职装饰技术专业的课程设置

职业教育是经济腾飞的基石,是民族跃升的阶梯,是公民走向职业辉煌的必经之路。建筑装饰技术的高职教育应以市场为导向,满足社会,行业发展的需要。对高职院校来说,就是要在整合现有课程基础上,创新课程体系。为国家和社会培养出优秀的建筑装饰行业人才。     

后股权分置时代的监管法律问题研究

在可观察的后股权分置时代,证券市场法律监管重心将是对上市公司股权分置改革方案执行的监管,以及对经由股权分置改革在中国证券市场上再次引入权证的发行和交易的监管。同时,股权分置改革完成后将催生一个特殊的并购市场,对这一特殊并购市场的法律监管也会是重点。     

关于混凝土二次振捣施工技术的讨论

如何在施工过程中提高混凝土的性能一直是建设工程领域的热点问题,其中混凝土二次振捣施工工艺便是一种简单高效的方法。本文介绍混凝土二次振捣的施工方法,并对二次振捣的机理进行了分析。     

The rise of Firefox in the web browser industry: The role of open source in setting standards

Recent years have witnessed a continuous erosion of the Microsoft Internet Explorer share in the web browser market, mainly induced by the continuous gains of Mozilla Firefox, an open source software product. This tendency would seem to contradict the well-established belief that in a standards battle ‘the strong grow stronger while the weak grow weaker’. The objective of this study is to explain the evolution of web browsers through the analysis of the competitive relationship between the main players in this ongoing battle. We examine two standards battles: first, Netscape versus Microsoft, followed by the more recent battle between Microsoft and Mozilla. The analysis contributes to the understanding of standard battles in the context of open source software. It will be argued that some characteristics of Open Source Firefox, such as the semi-open development approach and the involvement of commercial companies, partially explain the rise of this web browser. Lock-in mechanisms, which historically have been reported to be dominant factors in standards battles, seem to have little impact in the context of open source software.