Taxation in Australian undergraduate accounting courses: a review and case note

This review note outlines and reviews the presence of the subject of taxation in undergraduate accounting courses in Australia. It covers the period 1945–1995. Through the outline and review an explanation is provided of why the subject of taxation was present in the accounting degree in Australia. A review is made of one long-standing accounting degree course to provide a case illustration and explanation of how taxation was located within a degree. Some comparisons are made with UK findings of how and why taxation was located in undergraduate accounting degrees. The rationales for the inclusion of taxation in undergraduate degrees are also explored.     

论以职业能力为导向的高职会计专业课程体系改革

本文通过对高职会计专业基于职业能力培养的素质要求,分析了课程体系改革的必要性,指出应对现行的会计专业课程体系进行改革,提出构建高职会计专业课程的新体系。     

The attitudes of interior design students towards sustainability

To measure attitudes toward environmental issues, interior design students responded to a four-part survey: demographics, ecology, sustainability, and comments. The ecology section was composed of modifications of questions from the New Ecological Paradigm Scale (Dunlap et al. Journal of Environmental Education, 9:10–19, 2000). The researchers composed the items in the sustainable section to reflect perceptions related to the use of sustainable products and solutions in interior design scenarios. Although the ecology and sustainability survey results exhibited great variability, responses to individual items mostly averaged towards the more pro-environmental and pro-sustainability sides of the scales. While average scores on the ecology section of the survey showed the respondents as a group to be moderately pro-environmental, most items revealed a considerable amount of undecided ratings and quite a few students who perceived the environment to be somewhat invincible. The data also indicated a discrepancy between what students think they know (sustainability section) and what the students actually reveal in their open-ended answers (comments section). The survey results imply that educators, who themselves are likely to be pro-environment, cannot merely assume that their students share the same values and attitudes. Beginning instruction with explanations and examples of sustainable methods and products will not be sufficient to communicate the delicate balance between Human use of resources and Nature’s ability to replenish. Design educators need to set the stage for sustainability rather than just assume that students will embrace the concept. Hopefully, more research studies will inspire others to evaluate their own students’ feelings about the environment.     

广告学硕士研究生课程体系建设研究

本研究通过对国内24所招收广告专业硕士研究生的高校负责人的调研及其培养计划的分析，描述了我国高较广告专业研究生教育及课程结构的现状概况。同时，针对在校研究生和毕业研究生进行了问卷调查收集受教育者的反馈意见．并参考美国5所知名高校培养计划的分析得出的美国广告研究生教育特点，从广告学的学科体系角度，提出广告学研究生课程体系的设想。     

论隐性课程与高校德育环境的优化

从本质上讲,隐性课程是一种价值性影响,各种隐性课程因素以间接和内隐的形式,曲折地反映着社会和学校德育的内容和要求,潜移默化地对受教育者施加思想、政治和道德影响。因此,重视并充分运用隐性课程因素促进学生个性的全面发展,是高校优化德育环境的重要内容。     

基于工作过程的PLC应用技术课程开发与实施

本文阐述了基于工作过程的PLC应用技术课程开发路线、教学内容的设计与组织、课程的特色及取得的成效，指出进一步深入课程改革的方向。     

A futures perspective in Dutch geography education

Geography education offers many possibilities for futures education. In The Netherlands, a future perspective is obvious in the vision behind the curriculum for secondary education, but this perspective becomes thinner and less open when elaborated in the syllabus, textbooks and examinations. From an intended ideal curriculum with challenging future relevant issues and a call for scenario thinking, it changes into a presentation of a fixed and often negative future in the perceived implemented curriculum. In a focus group meeting with stakeholders of the geography educators’ community, there is recognition of the importance of a futures perspective. But there is also uncertainty and unfamiliarity, when it comes to implementing a futures perspective in geography education. Moreover, the institutional constraints, with an output testing regime, prevent the geography educators from making substantial room in their implemented curriculum for futures education. To enable geography teachers to implement or improve a futures perspective in their education, more clarity about the function and form is necessary. By researching and supporting good teaching practice, the expertise needed can be built, extended and used to empower a lobby advocating a more supportive national policy.     

高职院校国际保险课程设置的思考

本文以对接行业为出发点,从人才培养目标、毕业生岗位群和课程设置原理等方面着手,对高职院校的国际保险课程设置进行了积极地探索和研究,提出从国际化、职业化、模块化三个角度对国际保险课程进行设置,为国际保险市场培养更多的合格人才.     

对本科院校会展管理专业会议类课程设置的探讨

会议类知识是会展管理专业学生需要掌握的专业知识的重要组成部分,本文对会展管理专业会议类课程设置的状况进行探讨,指出会议类课程设置存在的问题,并在此基础上对会议类课程的设置问题进行进一步探讨,提出了有效建议。     

Alternative Instructor Roles in Cross-Cultural Business and Management Training

This article describes a continuum of instructor roles in cross-cultural business and management training. Instructional effectiveness can be achieved in each role if the goals of the training program and the instructor's cross-cultural competencies are appropriately matched. Limiting cross-cultural training in business and management to truly "multicultural" instructors is unnecessarily restrictive in many instances. Training programs can achieve effectiveness while utilizing the contributions of a diverse range of business and management specialists.