An assessment of the learning benefits of using a Web-based Learning Environment when teaching accounting

The impact and use of information and communication technology on learning outcomes for accounting students is not well understood. This study investigates the impact of design features of Blackboard¹ used as a Web-based Learning Environment (WBLE) in teaching undergraduate accounting students. Specifically, this investigation reports on a number of Blackboard design features (e.g. delivery of lecture notes, announcements, online assessment and model answers) used to deliver learning materials regarded as necessary to enhance learning outcomes. Responses from 369 on-campus students provided data to develop a regression model that seeks to explain enhanced participation and mental effort. The final regression shows that student satisfaction with the use of a WBLE is associated with five design features or variables. These include usefulness and availability of lecture notes, online assessment, model answers, and online chat.     

货币流通速度的变化与经济波动的实证分析

本文使用1990—2007年年度数据研究了我国货币流通速度变化率与实际总产出增长率之间的动态关系。通过相关性分析、脉冲响应分析以及方差分解技术深入分析了我国货币流通速度变化率、货币供应量增长率对实际总产出增长率的影响,实证结果表明我国货币流通速度对实际总产出的增长具有“加速器”的作用。基于实证分析的结论同时结合当前我国的经济形式,本文认为加大降息力度并实施积极的财政政策对防止经济的下滑具有极其重要的意义。     

Does foreign investor demand for information affect forecast accuracy? Evidence from the Chinese stock markets

Prior international accounting studies have examined mainly the supply side of analyst research. Specific trading rights and financial reporting systems in China provide a unique opportunity to test both demand and supply factors of analyst information. For shares traded only by less-informed foreign investors, the increased information demand may create incentives for analysts to exert greater efforts than for shares traded by local investors. This study provides evidence that analyst effort (proxied by analyst coverage) and expertise (proxied by consensus cross-analyst forecast variability) affect forecast accuracy more significantly for shares traded by foreign investors than for shares traded by local investors. Additionally, I find that the relation between analyst characteristics and relative forecast accuracy is stronger for shares traded by the foreign investors. The findings are consistent with analysts responding to demands for information by less-informed investors.     

基于内部控制视角的政府审计强度研究

通过构建一个政府审计强度模型分析了审计人员和责任人的决策行为,以探讨政府审计强度的影响因素和其作用机理。主要结论如下:政府审计实质性测试水平平均数的增量与控制测试水平的增量之比等于控制测试与实质性测试边际成本之比,且该比值为负值;实质性测试水平随着责任人的违规收益、责任人为不诚实类型的先验概率的增加而增加,随着内部控制强度、责任人逾越控制成本的增加而减小;对于政府审计人员审计失败的法律责任的构建和追究会对责任人违规有震慑作用;当逾越内部控制的成本为正数,责任人始终不会选择最大强度的内部控制;我国内部控制不仅仅是方法和技术的问题,更是一个体制问题;内部控制体系作为社会或企业整个免疫系统的重要组成部分,其职能可能会缺位,这应该是某些违规问题"屡审屡犯"的根源之一。     

产业转移背景下生产性服务业发展影响因素分析

发展生产性服务业,以服务代替实物投入生产运营,是转变经济发展方式、优化产业结构的有效途径,是增加产品科技含量和附加值的关键所在。研究了当前产业区域转移背景下,影响湖南、广东生产性服务业发展的具体因素——城镇化水平、工业水平、开放度、市场化水平。通过建立自回归模型和对因素之间协调发展度的测量,发现城镇化和市场化对湖南省生产性服务业的促进作用最为显著,工业发展没有充分带动湖南省生产性服务业的增长,而开放程度和工业化在拉动广东省生产性服务业的过程中起了重要作用,各因素对广东省的拉动幅度和作用速度均强于湖南。     

企业技术创新搜寻研究综述

阐述了企业技术搜寻的研究现状,对现有研究成果进行了梳理,概括了当前企业技术搜寻的主要研究内容,并对今后的研究趋势和研究重点进行了分析。     

科技风险决策面临的时代挑战与制度回应

随着社会发展越来越技术化、科学化,如何充分发挥科技的正面价值,同时,最大限度地控制与规避其风险,已经成为现代社会面临的重大挑战。分析了科技风险决策面临的多维度时代挑战,即后常规科学带来本质层面的挑战、风险社会到来带来心理层面抵触、社会化媒体赋权造成风险沟通异化、知识社会带来多方利益的敏感与博弈。据此,提出应该努力建立健全民主协商制度、尝试把公众的风险认知引入科技决策、加强规范媒体的风险沟通功能,从宏观、中观以及微观上进行相应制度回应的建议。     

关于环境科学国际合作影响因素的探讨

2008年英国相继发布了多份关于科学研究效果的评估报告,其中对于环境科学的一个重要结论是：英国一直很重视环境科学领域的国际合作和国际化,把增强其国际影响力作为一个重要目标。鉴于此,本文首次提出应从全球资源配置的角度来看待环境科学的国际合作。在环境科学的内在科学因素和外在非科学因素的驱动下,通过国际合作,促使全球科学资源和社会资源向有利于环境学科自身发展的方向流动和积聚。其中,配置科学资源遵循“要素择优原则”,配置社会资源遵循“最小省力原则”,这两种因素和两个调节手段共同构成了环境科学国际合作的理论机制。希望这些研究结果能对我国制定环境科学国际合作规划提供一些不同视角和看法。     

Can student effort be manipulated? Does it matter?

This article provides evidence that college students’ effort can be manipulated substantially by making changes in the college testing regime and moreover that student effort is a meaningful input in education production. The evidence comes from a quasi-experiment where a mid-semester test with a pass requirement is introduced to a mandatory one-semester Business School course in Macroeconomics. Four cohorts of students – one before and three after the introduction of the pass requirement – have reported their study effort twice during the semester, and the relationship between achievement and study effort is investigated by using a within-subject within-student across-study periods approach.     

Demand disruption and coordination of supply chain via effort and revenue sharing

This article explores the equilibrium behaviour of a basic supplier–retailer distribution channel under demand disruption via effort and revenue sharing contract. This differs from the traditional supply chain coordination model. Firstly, demand is simultaneously affected by retail price and nonprice marketing effort from manufacturers and retailers. Secondly, when the demand is disrupted, this article considers disruptions in the market scale and price sensitivity coefficient. Thirdly, the supply chain coordination model is proposed via effort and revenue sharing contract. In this way, the manufacturer reduces the wholesale price as an incentive for the retailer to share revenue. Finally, the total supply chain profit is greater with contract than no contract. This also constitutes another incentive for the players to follow the effort and revenue sharing contract.