福建省工业结构特征及其调整思路

福建省作为改革开放的先行区域,其工业结构的特征有别于全国,文章在分析福建省工业结构特征和工业结构形成条件的基础上,提出福建省工业结构调整的思路。     

生猪产业循环经济发展探析

本文系统分析了发展生猪产业循环经济的原因,深刻剖析了生猪生产减量化的措施以及再使用、再循环的多种模式,提出了进行制度创新和技术创新,建立有效的价格形成机制,为生猪产业循环经济发展提供强有力的支撑,提高生猪产业国际竞争力的对策。     

计算机辅助审计:基本思路与方法--一个基于《通用审计软件》的证券公司计算机辅助审计案例

计算机辅助审计是当前各级政府审计机关提高审计效率、实现审计现代化的主攻方向。文章提供一个计算机辅助审计实例,旨在梳理计算机辅助审计的基本思路和方法,分析总结可借鉴参考的启示和体会,共同促进计算机审计水平的提高。     

对科技型中小企业研发的新思考

研发是科技型中小企业技术创新的动力之源，也是企业在激烈的市场竞争中求生存、谋发展的必然选择。文章对影响企业的研发因素进行了分析，在此基础上，指出了企业进行研发的路径选择以及企业在研发中应当注意的一些问题。     

跨文化管理学视角下的文化隐喻及拓展空间

文化隐喻为深入理解文化提供了便利。在国际交往日益频繁的今天,文化隐喻在跨文化管理中的应用空间越来越广。本文探讨了文化隐喻未来的应用空间。     

Motivating a Productive Discussion of Normative Issues Through Debates

In this article, the author presents a way of using in-class debates to discuss contentious issues and help students develop critical thinking skills. Three elements were incorporated into an undergraduate public finance course: a presentation of ethical approaches in order to formally discuss normative issues, class debates which required students to work in groups and imaginatively occupy a perspective with which they were not personally comfortable, and individual reflection which forced students to reconcile their beliefs with academic evidence. The results show that even if students did not change their perspectives on economic policy, the reasons why they have those perspectives did change to be based in academic theory and evidence and not their blind adherence to specific political platforms.     

Scenarios and design: Scoping the dialogue space

This paper examines the intersections between two futures-oriented domains of practice and research: scenario planning and design. Both are practice-led, with uneasy but productive relationships with theorizing. Exploring their relations offers ways to address challenges faced by interdisciplinary management research, which struggles to connect research and practice. The authors describe how they brought the two fields together. We outline how we convened, designed and facilitated the fourth Oxford Futures Forum held in May 2014. This event brought together leading practitioners and researchers in a collective inquiry based on self-organizing, generative and reflexive making and dialogue. How participants engaged, from responding to the invitation to take part, as well as their practical and discursive encounters with one another during the event, threw up similarities and differences between the two fields. We present nine themes that capture the links and spaces between design and scenarios, yet suggest that they are not a straightforward overlap or a simple relationship, but rather a range of interactions between the fields, including feeding in, bridging, tension and repulsion. The paper's contribution is to suggest how scenario planning can engage with design, resulting in new opportunities for research and projects. These modes of engagement provide a framing to explore dialogues between other management disciplines.     

Thinking critically about critical thinking: Assessing critical thinking of business students using multiple measures

Critical thinking is a skill that potential employers expect all graduates to possess. Hence, most business management programs consider critical thinking as an important student learning goal. Unfortunately, there is ambiguity about how to best assess critical thinking, both as a skill and a learning outcome. The authors empirically demonstrate how they measure the critical thinking ability of their students in different settings, and how their critical thinking ability improves as they progress through the business program.     

The antecedents of digital collaboration through an enhanced digital platform for destination management: A micro-DMO perspective

While the tourism sector shifts towards digital transformation, Destination Management Organisations (DMOs) often struggle to adapt to their changing technological environment. This study explores the antecedents of digital collaboration and develops a framework for micro-DMOs to enhance effective destination management through digital technologies. An integrated sequential qualitative approach was adopted by conducting multi-phase interviews, in addition to designing and trialling a real-world trial digital platform. The research provides empirical evidence that digital collaboration is essential for micro-DMOs, necessitating them to transform their current “websites” into digital platforms which act as a hub for business stakeholders to actively be involved in. Antecedents of successful digital collaboration include mutuality, trust, control, and leadership which may be manifested differently from non-digital collaboration. Additionally, the study identifies three aspects for digital collaboration; marketing, networking and knowledge sharing that demands specific attention. Our results have theoretical, methodological, and practical implications for academia, industry and policymakers.