会计学研究生教育现状及其理念创新

本文认为,虽然我国会计学研究生教育取得了丰硕成果,仍然存在较多问题。改革发展会计学研究生教育应该理顺思路,并有计划有步骤系统地逐步推进。在这个过程中创新教育理念是会计学研究生教育改革发展的前提,也是改革发展的开端,直接关系到我国会计学研究生教育改革的深度、广度和最终成果。     

会计诚信体系建设若干问题探讨

加快会计诚信体系建设，营造良好的会计信用环境，已成为我国目前亟待解决的重大会计问题。建立会计诚信教育机制，完善会计诚信教育体制建设，将会计诚信教育的目标定位于赋予会计人员适应时代要求的会计人格精神，把会计诚信教育的重点放在会计诚信信念、诚信文化、诚信制度的教育上，建立会计诚信法律机制，加强会计诚信的立法和执法建设等，是我国加强会计诚信体系建设的重要举措。     

Will democracy engender equality?

Summary. Many suppose that democracy is an ethos which requires, inter alia, a degree of economic equality among citizens. In contrast, we conceive of democracy as ruthless electoral competition between groups of citizens with different interests, who are organized into parties. We inquire whether such competition, which we assume to be concerned with distributive matters, will engender economic equality in the long run. Society is modeled as OLG, and each generation competes politically over educational finance and tax policy; the policy space is infinite dimensional. A political equilibrium concept is proposed which determines the membership of two parties endogenously, and their proposed policies in political competition. One party wins the election (stochastically). This process determines the evolution of the distribution of human capital. We show that, whether the limit distribution of human capital is an equal one depends upon the nature of intra-party bargaining and the degree of inequality in the original distribution.Received: 3 December 2002, Revised: 6 February 2004, JEL Classification Numbers: D72, H2.This article reports on a longer project, to be published as Democracy, Education, and Equality (Cambridge University Press). Here, I motivate the problem, explain one of the models, and state one of the principal results. Proofs of theorems are omitted, but will be available in the aforementioned monograph. Many individuals have provided valuable comments and help on this project, including Ignacio Ortuño-Ortin, Herbert Scarf, Roger E. Howe, Karine Van der Straeten, John Geanokoplos, and Colin Stewart. I also acknowledge the useful comments of an anonymous referee for this journal. A preliminary version of this work was delivered as the Graz-Schumpeter Lectures at the University of Graz in May 2003, and I am grateful to the Graz Schumpeter Society for their hospitality and comments.The general topic of this article has been, I believe, of keen interest to Birgit Grodal, a dear friend and staunch supporter of my unconventional work in economic theory since I embarked upon that path in the late 1970s. I will always be deeply grateful for her friendship, support and encouragement, and I am honored to contribute this paper to her festschrift.     

Analyzing Educational Achievement Differences between Second‐Generation Immigrants: Comparing Germany and German‐Speaking Switzerland

In this study, I provide evidence that the educational achievement of second‐generation immigrants in German‐speaking Switzerland is greater than in Germany. The impact of the first‐generation immigrants' destination decision on their offspring's educational achievement seems to be much more important than has been recognized by the existing literature. I identify the test score gap between these students that cannot be explained by differences in individual and family characteristics. Moreover, I show how this gap evolves over the test score distribution and how the least favorably endowed students fare. My results suggest that the educational system of Switzerland, relative to the German system, enhances the performance of immigrants' children substantially. This disparity is largest when conditioning on the language spoken at home, and prevails even when comparing only students whose parents migrated from the same country of origin.     

教育公平视角下我国义务教育经费投入机制的改进

推进义务教育均衡发展是我国2010-2020年国家中长期教育改革和发展目标。义务教育均衡发展的基础是教育经费投入的均衡配置。本文系统地阐述了我国义务教育经费投入体制历史沿革与现状。     

The Whonka Chocolate Company: Corporate governance and controls over financial reporting

Whonka Candy Company (Whonka) is a case study dealing with internal control and corporate governance. The company has grown rapidly over the last few years and achieved a large share of the wholesale chocolate market. The growth has caused many changes to corporate operations and financial reporting. Your responsibility as a new member of Whonka’s board of directors is to evaluate the company’s current system of control. Use the knowledge you have obtained regarding the Sarbanes–Oxley (SOX) Act (2002) (Sarbanes-Oxley Act of 2002. 2002, July 30. Available at http://www.sec.gov/about/laws/soa2002.pdf) and the COSO Internal Control–Integrated Framework (1992 and 2012) (Committee of Sponsoring Organizations of the Tre. (1994). INTERNAL CONTROL – INTEGRATED FRAMEWORK. Jersey City, NJ: AICPA. Retrieved on June 12, 2012 from http://www.snai.edu/cn/service/library/book/0-framework-final.pdf) and best business practices of accounting system design and operation to develop a report to the board. This case will challenge your ability to think critically and practice your written communication skills.     

The Effect of Educational Level on Job Satisfaction and Organizational Commitment: A Case Study in Hospitality

ABSTRACT

The hospitality industry is characterized by the close personal interaction between employees and customers. Consequently, the study of certain constructs that influence this relationship, such as organizational commitment and job satisfaction, is a key factor in ensuring business success. Furthermore, there are a number of variables that can, in theory, help to explain the levels reached by these constructs, one of the most important being educational level. Using this as our starting point, this article aims to determine the effect of educational level on the job satisfaction and organizational commitment of hotel employees in the province of Cordoba, Spain. As such, the study found that educational level does not influence job satisfaction. However, it does have an inverse effect on organizational commitment where the lower the educational level of employees, the higher their commitment. This result is consistent with the temporal component of both constructs, since job satisfaction is related to more ephemeral influences while organizational commitment is related to job security. In this respect, the study determined that employees with a lower educational level are more affected by the lack of job opportunities and more likely to express higher levels of gratitude for the job they have been able to secure and maintain. Knowledge of this relationship can be useful in designing more successful ??human resource strategies, such as employee recruitment, job profiles, and training schemes.     

深化教学改革,优化司务长培养模式

在军队院校编制体制调整的大环境下,培养出优秀的司务长人才是一个重要的战略性课题。本文从司务长教学存在的三对矛盾展开论述,并从三个方面提出建议和对策。     

武汉地区高校体育场馆对外开放现状及对策研究

随着我国人民生活水平的日益提高,人民群众的体育健身需求也越来越强烈。如何动员更多的社会体育资源去满足人的的健身需求,成为了当下研究的一大难题。本文通过对武汉地区高校体育场馆对社会开放的现状进行调查研究,并针对高校自身的实际情况对其体育场馆设施向社会公众开放提出了一些对策。     

Discourses of control, managing the boundaries

This paper, which was presented as the Distinguished Academic Plenary Lecture at the British Accounting Association Annual Conference in 2010, considers the role of the manager-academic or hybrid manager in the context of higher education (HE) in England. It pays particular attention to ‘achieving the organisation’ in the context of the need to balance economic and academic demands in times of resource constraint. Accepting the importance of discourse, it argues we also need to accept the importance of structure in understanding organisational change. It uses a model of steering and a middle range approach to argue that the manager-academic has to manage the boundaries of a variety of stakeholders, including steering media with positional power. It also argues for the importance of expertise, in this case that of the academic, in engaging with the management of universities.