工程造价专业教学改革的探索

总结比赛经验,充实教学内容,深化教学改革,使培养出的学生成为企业的首选。对于高职院校人才培养,要求工程造价专业的学生通过学习,具备建筑预算行业人才要求,成为造价师的储备人才。     

The Communication Skills of Accountants: What we Know and the Gaps in our Knowledge

Abstract

This paper critically reviews 19 studies published between 1972 and 2012 that investigated the written and/or oral communication skills of practicing accountants. The core aim of the review was to identify skills considered important and highlight gaps regarding what is known about existing and desired communication skills in the accounting profession. Key findings include that most studies did not detail the basis used to select the skills examined, used very broad skill-set categories and/or did not sufficiently incorporate information already established in the literature. Differing views on the importance of communication skills were found between educators and accountants. Knowledge gaps identified relate to the communication skills considered most important at varying career stages and different career paths, the specific types of oral and written communication skills needed and the role and importance of oral versus written and informal versus formal communication skills. A fundamental concern is that much of the existing communication skills research is crucially out of date. Of the 19 studies reviewed, only three have been published in the past decade. This suggests that further research is needed in the area.     

基于指挥信息系统的通信部队指挥应用分析

随着指挥信息系统在全军的广泛运用,指挥方式由传统的"树状"改变为"网状"、"扁平状"。然而现通信部队在开展指挥信息系统训练、应用上还存在一定的短板,在提高整个部队的指挥能力上无法提供高效支持,文章对通信部队的指挥信息系统在实际运用上进行了初步分析,并指出了目前存在的不足,对如何提高通信部队利用指挥信息系统提高整体作战能力提出了对策和建议,对提高指挥信息系统在实际中的应用具有积极意义。     

基于多维频谱地图的干扰规避

针对复杂电磁环境下卫星移动通信系统可靠通信需求，利用频谱地图多维数据呈现优势，提出了基于多维频谱地图的干扰规避方法。通过建立卫星移动通信系统波束、时隙、子频带、干扰强度等多维信息关联的频谱地图，利用数据挖掘方法对频谱可用情况进行预测，基于预测结果及用户QoS(Quality of Service)需求生成干扰规避策略，通过星地联合频谱资源调配实现系统干扰规避。该方法为卫星移动通信系统干扰规避提供了一种全新的思路，可提升卫星移动通信系统干扰防护能力。     

Corporate sustainability strategies in institutional adversity: Antecedent,outcome, and contingency effects

This study examines (i) how top-level managerial institutional ties drive corporate sustainability strategies of emerging market firms operating under conditions of institutional adversity; (ii) the impact of corporate sustainability strategies on market performance; and (iii) the moderating role of financial resource slack on the relationships between corporate sustainability strategies and market performance. The study builds from institutional development logic and the structure–conduct–performance paradigm. Primary data are collected from 300 firms operating in a major sub-Saharan African market. Findings show that top-level managerial institutional linkages with regulatory national governmental officials, local community leaders, and top managers at other firms drive corporate proactive and responsive sustainability strategies, which in turn influence market performance. In addition, the findings reveal that financial resource slack strengthens the path between corporate proactive sustainability strategies and market performance, but not the path between corporate responsive sustainability strategies and market performance. Theoretical and practical implications are discussed.     

Effects of crisis response tone and spokesperson's gender on employer attractiveness

Timely apologies to key publics on social media are becoming an important aspect of crisis recovery but little is known of how the spokesperson’s characteristics and the tone of apology may influence the outcome. Recognising the importance of the need to attract quality workforce, this study examines the impact of social media response to a preventable crisis on organisational attractiveness. Specifically, a 2 (message tone: corporate/formal vs. human/informal) x 2 (spokesperson’s gender: male vs. female) between-subjects factorial design was used to test the effectiveness of an apology. The results suggest a significant moderated mediation effect. We find that account acceptance mediates the relationship between message tone and organisational attractiveness, and this effect is conditional on gender of the spokesperson. The results are relevant to crisis managers and brand managers that seek to attract and retain talents.     

The micro-foundations of strategic ambidexterity: Chinese cross-border M&As,Mid-View thinking and integration management

Chinese cross-border mergers and acquisitions (M&As) display several unique properties in relation to the ways in which their international business operations are organised and managed. Their seemingly puzzling ‘light-touch’ integration approach can be significantly understood from a strategic ambidexterity perspective: on the one hand, the ‘light-touch’ enables the exploitation of the targets’ existing knowledge bases; on the other hand, elements of the ‘light-touch’ facilitate the exploration of the new knowledge arising from the collaboration between targets and acquirers. However, an important theoretical gap remains: why do Chinese companies deploy such a strategic ambidexterity approach in their post-acquisition integrations? This paper aims to fill this gap by proposing Mid-View thinking as a micro-foundation of strategic ambidexterity in integration management from a cultural and philosophical perspective. To illuminate our conceptualization and argument, we conducted qualitative in-depth interviews with CEOs/high-level managers of acquired German companies. Communication approach and organizational control—as two critical aspects in integration management—reveal how Mid-View thinking can serve as a micro-foundation of strategic ambidexterity. We conclude this paper by presenting its theoretical contributions, managerial implications, and future research directions.     

博物馆数字化建设与金融文化传播——以东北亚金融博物馆为例

博物馆作为公共文化机构,承担着向公众提供文化服务的职责。随着科学技术(特别是信息技术)的发展,博物馆开启了数字化建设的进程。博物馆数字化建设的目的并不是要取代传统博物馆,而是对实体博物馆在某些方面进行有益的拓展和补充。伴随着数字化建设,博物馆能够更好地满足公众多样化的文化需求,提供更好的文化体验。突发事件对博物馆数字化发展形成了一种倒逼机制,凸显了博物馆数字化的重要性。为了更好地传播金融文化,实现文化育人的目标,东北亚金融博物馆将通过“顶层设计、逐步推进、研究标准、规范建设、共建共享、未雨绸缪、创新技术、增加手段”等做法,探索数字化建设之路。     

Cause-related marketing 2.0: Connection,collaboration and commitment

The article aims to explore and revise cause-related marketing (CRM) in light of an emerging concept of the market and the roles assigned to companies and consumers in marketing communication processes. Based on a dialogical reflexive approach to case studies, we take our point of departure in theoretically identifying key CRM constituents and their interrelations, and we show how current theories within CRM build upon axioms of a traditional firm-centric view on value creation and fail to meet the challenges of new market structures and relations. This tension of axioms provides a point of direction for introducing the Pepsi Refresh Project as a case illustration of an alternative CRM practice that redefines CRM from company-driven to community-driven – and points towards relocating CRM from an overt to a covert brand and marketing communication strategy. CRM becomes a joint value- and identity-constructing practice transforming consumer criticism into brand involvement and community commitment. By reflexively merging theoretical and case insights, the contribution of the article lies in the revisiting of existing CRM theories in the context of connected, critical and empowered consumers and the subsequent outlining of what we suggest to be CRM 2.0.     

Designing futures: Inquiry in climate change communication

There are many barriers and challenges associated with climate change communication focused on promoting community-based action for sustainable futures. Of particular interest is the challenge to embed community perspectives in a communication process of climate change solutions. In this paper we argue that 3D interactive simulations using design inquiry as a development process, can be an effective way of communicating climate change solutions and multiple community responses. People are more likely to engage with the challenges associated with complexity of climate change at the local level when their perspectives are integrated into viable and multiple pathways for action. Future scenarios of change processes situated in local experiences in compelling and interactive ways can be disseminated holistically by making links between scientific, social, political, economic and cultural elements. Design inquiry, as a research approach, integrates contextual knowledge into communication processes to aid imagining, re-thinking and reembodying viable pathways that explore the kinds of futures we collectively envision. This paper examines the contributions that design inquiry makes to climate change communication using an interactive simulation environment for designing futures. We discuss these ideas using the example of the Future Delta project, a virtual 3D environment that enables the exploration and simulation of multiple community-based climate change solutions in the Corporation of Delta, British Columbia.