审计风险模式的演变及风险导向审计的新发展

随着社会经济的发展和企业经营的复杂化，传统风险导向审计方法已经难以适应社会的需要，现代风险导向审计应运而生。本文从审计风险模式的演变入手，从审计准则和审计实务两个方面介绍了风险导向审计的最新发展，并在此基础上提出对我国的启示和借鉴之处。     

国际银行业监管标准嬗变途径分析

国际银行业监管标准从旧协议向新资本协议嬗变途径中有两个交叉方向的变化——监管性的资本与经济性的资本、基于规则的监管与面向过程的监管。虽然新协议中保留了一些监管性和规则性的资本监管因素,就象在旧协议中也吸收了经济性和过程性方法的要素一样,但是新协议中监管方式的转变仍然是实质性的和很重要的,并且是同时发生在两方面的转变。     

商业银行表外业务风险管理及信息披露

商业银行的表外业务一直以低风险、低成本、高利润成为各国银行业竞争的焦点。我国银行业如何在金融市场逐步放开的情况下 ,在同国外银行的竞争中立于不败之地 ,表外业务的发展状况、风险管理程度及信息披露的完善程度将发挥非常重要的作用。     

建筑业内寻租活动分析及其对策

在中国市场经济转轨时期，建筑业内寻租活动止以不同形式在不同的方面不断发生，给社会和公众带来了巨大损失，给政府的形象和威信带来负面影响，导致寻租的成因是多方面的，如何从根本上抑制打击寻租行为值得深入研究。     

The evolution of the seven steps of selling

The traditional seven steps of selling is perhaps the oldest paradigm in the sales discipline. The seven steps model has served as a basic framework in sales training, personal selling textbooks, and teaching personal selling classes. Very little has changed in this framework since the turn of the 20th century. This article reviews the traditional seven steps of selling, examines transformative factors that have led to changes in each step, and presents an evolved seven steps process. While the traditional seven steps reflected a selling orientation on the part of a firm, the evolved selling process reflects more of a customer orientation in that the focus is on relationship selling—that is, securing, building, and maintaining long-term relationships with profitable customers.     

Burnout among university accounting educators in Australia and New Zealand: determinants and implications

Increased teaching workloads combined with pressures to publish in limited outlets has intensified the burnout potential among accounting educators in Australia and New Zealand. However, amongst the few studies on tertiary accounting education, the focus has so far been only on burnout arising from student contact intensity. We broaden this literature by examining how other worklife characteristics contribute to burnout. Based on 158 responses from Australian and New Zealand accounting academics, we find evidence for emotional exhaustion due to high workload. However, professional efficacy continues to remain high. Qualitative responses offer deeper insights on how various burnout factors are interrelated.     

Do environmental regulations hamper small enterprises' market entry? Evidence from China

Due to the serious increase of environmental pollution in China, environmental regulations have become significantly stringent. Such regulations are playing an increasingly important role in the development of small enterprises (SEs) in China, especially in SEs' market entry. However, existing studies pay little attention to this issue. This paper investigates for the first time the effect of environmental regulations on SEs' market entry and the mechanism of environmental regulation effects in China. We consider two sets of panel data for the periods 2003–2010 and 2012–2015 in China. We also use the fixed effect model and the instrumental variable method to explore the role of environmental regulations in SEs' market entry. The results show that, overall, environmental regulations play a significantly positive and robust role in SEs' market entry. However, the mechanisms associated with the effect of environmental regulations on different innovative types of SEs differ. Environmental regulations promote the market entry of SEs with product innovation, but this impact is not significant for SEs with research and development (R&D) activities and R&D institutions. Our findings indicate that China's SEs prefer product innovation, which is a lower level innovative type, over R&D innovation, as a means to avoid the negative impact of stringent environmental regulations.     

基于教师专业发展的教师团队关键绩效指标体系研究

大学教师的专业发展影响学校的核心竞争力，也影响着培养学生的整体素质。目前比较有效的专业发展是大学教师的专业团队建设。如果能把团队建设和教师专业发展有效结合，不但会促进青年教师的快速成长，也会对学校的未来规划发展起到至关重要的作用。随着团队建设如火如荼的开展，对建设的成果考核是不容忽视的课题，需要考虑在考核时纳入专业发展的绩效考核体系。文章以关键绩效指标为依据，考虑从未来教师专业发展视角来分析团队建设的优势和不足，为后续政策制定、建设规划提供支持。研究结果设计了能够促进教师专业发展的对团队评估的关键绩效考核指标。     

Small seeds for grand challenges—Exploring disregarded seeds of change in a foresight process for RTI policy

The recent turn in research, technology and innovation (RTI) policy towards challenge-led strategies is posing new demands to Foresight methodology. RTI Foresight practitioners need to complement their well developed set of technology oriented methods with equally sophisticated approaches tackling societal aspects of innovation. In this paper we aim to make a contribution to this requirement. Building on user innovation theory we argue that demand oriented RTI Foresight needs to systematically integrate voices and hypotheses from the fringes of the innovation system. In order to develop a sound approach for this we set out from well established Foresight theory on “weak signals” and “cognitive biases”. Adopting a constructivist stance towards such signals leads us to the need to set up a socially robust, diverse discourse on “seeds of change hypotheses”. We then outline a practical implementation of such a discourse in the context of the recent Foresight process of the Federal Ministry of Education and Research (BMBF) in Germany. We describe and discuss the experience of this Foresight process and suggest avenues for further development of the approach.     

基于职业活动导向的项目化课程情境构建——以《饭店前厅服务与管理》为例

职业教育要以职业活动为导向,才能使教学内容尽可能贴近真实工作,培养符合企业需要的高素质技能人才,而情境作为教学的重要载体,直接影响教学效果和教学目标的实现。在构建项目化课程情境时,情境的选取与设计应根据工作的职业特性,体现典型性、全面性,还要结合教育规律,以学生为主体,具备趣味性特征,同时要根据行业企业的变化,及时更新和完善。