宏观材料学的结构——技术科学分支的思考

本文讨论宏观材料学的结构 ,并思考技术科学的分支。全文分三段共十八个论点。“释题和思考”中 ,讨论材料学、宏观材料学、学科分支及结构四个命题 ;“宏观材料学的结构”中 ,提出了表征系统中组元和关系的结构图 ,论述了十个组元——逻辑、系统、简易材料论、材料史、材料经济、材料法律、材料选用、材料人才、材料科研、材料展望 ;最后提出四点启示——专科实用人才的人文素质 ,仕而优则学 ,交叉结合的新岗位 ,终生学习。     

完善现代农村教育的功能 服务于社会主义新农村建设

教育为经济发展服务,教育与经济发展是相辅相成、相互促进的。在建设社会主义新农村进程中,更应该发挥农村教育功能,为农村经济发展奠定坚实的基础。本文从发挥人才再生产的功能、普及推广科技知识的功能、农民素质全面教育的功能和农村教育全面服务功能等角度来完善现代农村教育,从而加快社会主义新农村建设。     

提高会计模拟实验教学质量的思考

会计作为一门应用性学科,加强会计模拟实验教学很有必要。会计模拟实验教学应用于会计教学中,可以加深学生对会计专业课程的理解,激发学生的学习兴趣,有利于提高会计教学质量。     

基于旅游者感知的乡村旅游餐饮服务质量影响因素实证研究

通过对山东济南、威海两个城市的当地居民进行问卷调查，以期了解目前乡村旅游餐饮企业服务质量的需求状况。通过调查对影响乡村旅游餐饮服务质量的因素进行了因子分析，将其归纳为9个因子：服务人员基础服务因素、服务人员超值服务因素、安全卫生因素、餐饮环境乡土特征因素、主客互动因素、菜品的乡土特征因素、服务人员的乡土特征因素、菜品质量的客观因素和菜品质量的主观因素。并根据旅游者对其重视程度，总结为三大方面的因素；核心服务质量因素、关系服务质量因素、边缘服务质量因素。最后对提高乡村旅游餐饮服务质量的途径进行了初步探讨。     

内部控制信息披露质量与资本成本

构建基于熵模型计量的内部控制信息披露质量指数,在此基础上,针对2008-2011年度上市公司内部控制信息披露的情况,实证检验了内部控制信息披露质量与资本成本之间的关系.检验结果发现,自2009年开始,内部控制信息披露质量越高的上市公司,在同等条件下的资本成本更低,这说明市场已经开始对内部控制信息予以足够的关注,意味着内部控制信息披露不仅给上市公司带来负担,也给上市公司带来潜在的利好.     

Collaboration,motivation, and the size of organizations

We present an analytical model of an organization that offers operational drivers of limits on team size. The model trades off benefits from collaborative problem solving against the disadvantages of diminishing motivation when groups get large. Collaboration is represented as parallel employee activity combined with frequent sharing of partial information, with a resulting superlinear performance increase over team size. Motivation is modeled by team members periodically setting an effort level either to contribute to the best of their ability or to “cruise”; at the minimum level not recognizable as shirking. Each individual decision is limited by bounded rationality based on team rewards, the time horizon of team interaction, and individual expectations about colleagues’ behavior. The decision collapses to a simple “barrier rule”;. Work hard when a certain “barrier percentage”; of team members work hard, and otherwise shirk. The influence of team size on this barrier percentage depends on the extent of benefits from collaboration: As long as performance increases quadratically with team size, the increased benefits resulting from collaboration exactly balance the temptation to shirk, with the barrier percentage approaching a fixed limit for large team sizes. As soon as the performance increase slows to anything less than quadratic, shirking eventually sets in and limits the possible size of the team. This implies that cooperation is sustainable in large organizational units, provided the problem‐solving processes used are powerful enough to ensure sufficient performance increases. Thus, effective problem‐solving methods are of double value, improving direct productivity and mitigating the social dilemma from team production. A manager should enlarge his or her organization up to the minimum of the limit set by the cooperation barrier and the exogenous performance limit.     

Developing a Learning Community Approach to Business Ethics Education

In this paper we discuss a project, still in progress, that moves away from a traditional lecture based educational pedagogy. We present a team taught approach to ethics teaching that embraces a progressive philosophy of education and is focused on the development of a discussion based learning community. We describe our primary pedagogical tools of case discussion and the development of student expert role assignments as a locus, and how they relate to the learning community, course content and course objectives. Finally, we provide our preliminary review of outcomes and emerging issues.     

Measuring the Quality of Life in the Workplace （QLW） Through Job Diagnostic Survey （JDS）： Comparative Study on Two Legal Nature Differentiated Organizations

The article presents a theoretical-empirical reflection about concepts, models, and practices of Quality of Life at Work （QLW） in organizations of different legal nature. The initial proposition of the research suggested that private organizations, that are more susceptible to competitive pressures in the market for resources and the uncertainties regarding the employability tend to have worse indicators of QLW than the public organizations that exhibit greater control over their influx of resources and greater stability in jobs that are offered. The literature review included the concepts and models of QLW as well as the characteristics and application methodology of the Job Diagnostic Survey （JDS）, and your score on Task Motivational Potential （TMP）, as instruments of evaluating the dimensional indicators of QLW in organizations. In methodological terms, we proceeded to a multiple case study comparative, supported by the application of the reduced version of JDS, through its questionnaire that has already been validated in previous studies in two organizations, a private foundation supporting university and a public company of electricity supply, both located in the State of Amazonas-Brazil. The research findings using the JDS instrument indicated failed to detect significant differences between the scores of TMP between the two organizations, nor any robust correlation between their respective legal personalities and environments of institutional performance. Nevertheless, the small differences found suggest a framework of indicators of QLW slightly more favorable to the foundation of university support.     

Are consumers' perceptions of price–quality relationships well calibrated?

Past research has shown that, to varying degrees, consumers tend to believe price is an indicator of quality, even though there is in fact often very little correlation between objective measures of price and quality (PQ). Moreover, consumers have been observed to be poorly calibrated in their knowledge of precisely which categories exhibit the strongest association between PQ for products. Given the profound changes that have occurred in consumer markets, such as the rise of the Internet and the flood of product quality information now readily available online, the present work seeks to update this line of research. Specifically, it seeks to determine if changes in the marketplace have affected (1) consumers' perceptions of the PQ relationship; and (2) consumers' PQ calibration. Data from two sources were collected and compared: (1) Subjective ratings of the PQ relation for various common products, collected using a questionnaire format in a survey of 313 US consumers; and (2) Objective estimates of the actual PQ association of the same products, gathered from independent third‐party information providers who report both prices and rank‐ordered quality measures for each. Results indicate that consumers today (1) continue to perceive a modest positive relationship between PQ (more so for durables, less for non‐durables); and (2) are modestly calibrated for durable products. But they are much less well calibrated in the realm of non‐durables, where consumers expect a positive link between price and quality in precisely those product categories in which the relationship is actually negative. Relative to past research, the calibration of consumers has apparently ‘flipped’ from non‐durables to durables today. Potential explanations for this result include (1) the rise of the Internet as an information source for quality ratings of durables; (2) a higher level of perceived risk for durable goods purchases; (3) a greater tendency for durables to exhibit a positive correlation between actual quality and price; and (4) the rising quality level of private label brands, which may render prior price–quality perceptions for non‐durables outdated or obsolete.