大学生与从业人员心理素质模型比较调查及有效训练模式--以市场营销专业为例

为了避免大学毕业生由于职业压力过大而放弃专业学习或无法发挥最佳职业水平的问题，对受试市场营销专业在校生进行了分组对照研究，使用SPSS17.0软件对陈湘赟的专题调查问卷数据进行T检验分析，发现在校生与从业人员心理素质存在4个方面显著性差异。针对调查结果，提出了“教、学、做合一”的强化训练及对比分析方法，最终形成考核体系。     

基于PDCA循环理论的高职院校人才培养“2＋1”模式质量改进策略

“2＋1”模式是近年来高职院校在深入教学改革中创造出来的一种新的人才培养模式。“2”是指学生前两个学年在学校内理论学习与实训，“1”是指将第三学年作为综合实践年，将学生组织到企业进行顸岗实习，“2＋1”模式对提高学生的实践能力和职业素质等有积极作用，但也存在一些问题，需要加以重视和改进。基于PDCA循环理论基础上的质量改进策略，对推动“2＋1”人才培养模式不断走向成熟和完善有所帮助。     

抓好过程控制确保专网通信服务质量

为满足用户需求，向用户提供优质服务，通信服务质量管理首先要重视并运用以人为本的管理理念和方法，以不断建立健全服务工作的规章制度为基础。加强服务的硬件设施维护，保证服务设备运行正常。同时，要做好各服务部门间、服务岗位间服务串连，不能因内部原因而影响服务。要运用激励机制，提高服务人员的积极性，促进服务水平的提高。积极做好与用户的沟通和交流，增加与用户的相互理解，对用户提出的意见和建议要认真加以分析研究，并及时反馈整改信息。     

How professional service firms compete in the market: an exploratory study

Abstract

This study investigates how professional service firms (PSFs) compete in the market. Drawing on strategic marketing literature, a managerial rather than customer perspective is adopted. The study investigates the competitive positions sought by professional service providers and the specific marketing activities actually undertaken to achieve these positions. Thirty-seven depth interviews with senior management from a range of PSFs indicate that firms seek to differentiate themselves by developing long-term relationships, providing better service quality and greater value, and developing brands with strong reputations. Organisations typically seek such interrelated competitive positions simultaneously. A list of marketing activities used by the PSFs to achieve these competitive positions offers practical insights into the specific activities needed to achieve the various competitive positions sought.     

基于过程域的航空装备技术服务质量评价模型研究

针对我国航空装备技术服务发展现状，以国家军用标准规定的技术服务要求为基础，借鉴软件开发过程能力成熟度评价的思想与方法，分析了航空装备技术服务质量评价的依据，研究了航空装备技术服务质量评价的过程域及关键实践，提出了航空装备技术服务质量评价准则。     

香蕉供应链质量安全关键控制点研究

利用HACCP质量管理体系综合评价香蕉供应链各个环节中潜在的危害,并且对产地选择、生产管理、贮藏运输及销地催熟4个关键控制点进行了研究。     

对商业银行拓展优质个贷客户的思考——以黑龙江省建设银行为例

稳定并拓展优质客户是商业银行提高竞争力的手段之一,是商业银行立足之本。商业银行在拓展对公优质客户的同时,还必须拓展对私优质客户,拓展对私优质客户的关键是拓展优质个贷客户。     

Institutional Quality and Public Debt Accumulation: An Empirical Analysis

The question of public debt management for both developed and developing economies has generated an enormous amount of political as well as academic interest. This study examines how governance affects public debt accumulation in the MENA countries during the 1996–2015 period. The six Worldwide Governance indicators (voice and accountability, political stability and the absence of violence/terrorism, government effectiveness, regulatory quality, rule of law and control of corruption) were used to measure the quality of governance in these countries. The results show that only three governance indicators support well the hypothesis that poor governance leads to higher accumulation of MENA public debt. Moreover, the estimates suggest a significant indirect impact of bad governance operating via decreased GDP growth. These findings have important implications for policy makers of these countries, which are currently facing major fiscal and external imbalances due to the high cost of war and terrorist attacks, low oil prices and a decline in trade. Sound public debt management represents an urgent task especially that public debt management problems often find their origins in the lack of attention paid by policymakers to the costs of bad governance and weak macroeconomic management.     

Is the quality of female auditors really better? Evidence based on the Chinese A-share market

Unlike previous studies in which a single index was used to measure audit quality, this study establishes a new comprehensive index to measure audit quality via Discretionary Accrual, as estimated by Jones’ basic model (1991) and Audit Opinions. The former is used to measure the quality of financial statements, and the latter is used to measure the auditors’ independence in the mainstream international literature. We examine whether and how an auditor’s gender affects the quality of his or her audits under the framework of empathy theory and gender role socialization theory. Using a large sample of 9861 auditor-firm-year observations from Chinese A-share–listed companies from 2011 to 2015, we find that the audit quality of signed auditors shows significant gender differences: these significant gender differences differ from the findings of previous studies that female auditors could provide a higher-quality audit than male auditors; that is, in our study the audit quality of the male auditors exceeds that of the female auditors. After distinguishing the positive and negative directions of the Discretionary Accrual, we find no significant gender differences in audit quality between male and female auditors when the earnings had been adjusted upward by the client; that is, female and male auditors had the same audit risk perception. However, when the client adjusted earnings downward, which indicates a lower audit risk for the auditor, the audit quality of female auditors was significantly lower than that of the male auditors. After controlling for the age and position of the auditors, we also find that the gender differences in the auditors’ audit quality decreased significantly or even disappeared when the auditor’s age exceeded 45?years and/or their position was manager or above. These results are consistent with the empathy theory and gender role socialization theory.