Creativity: A key link to entrepreneurial behavior

While entrepreneurial creativity is a desired behavior in most firms, it is difficult to understand both how this complex phenomenon occurs and how to increase its rate of occurrence. Understanding and increasing managerial creativity is important not only in developed economies, but also in developing economies, where the research discussed herein was conducted. This article argues that a solid knowledge base, a well-developed social network, and a strong focus on identifying opportunities are all necessary inputs toward entrepreneurial behavior. High-technology entrepreneurs that we interviewed in Hong Kong, however, indicated that creativity also plays a critical and important role in the entrepreneurial process. Attesting to this, they credited the competence with their being able to make the associations and bisociations needed to develop new products, which led to their entrepreneurial success.     

Managing moral distress: A strategy for resolving ethical dilemmas

Conflicts of interest. The boundaries of confidentiality. Right v. right dilemmas. Matters of duty, responsibility, character, and consequence. Ethical issues pervade professional life, and the moral distress they can create requires thoughtful reflection that moves beyond gut intuitions and knee-jerk reactions. This article presents a practical framework for assessing and resolving ethical dilemmas in a sophisticated manner, guided by a circumspect and reflective analysis able to withstand the scrutiny of others and minimize the potential for personal regrets. Central to the analysis set forth in this article's strategy are ‘interrogation questions’—a series of inquiries that draw from the richness of moral philosophy and ethical traditions, while reflecting the practical concerns of contemporary business practices—which guide the decision maker through a comprehensive review of primary considerations. Additionally, the article highlights myriad obstacles that may challenge one's awareness of a moral dilemma, a necessary precondition to employing the strategies of careful analysis and reflective judgment that this article outlines.     

Developing Students' Technical Knowledge and Case‐Based Reasoning Skills: Three Short Cases in Financial Accounting

The following three cases require you to identify and evaluate alternative accounting methods that can be applied to independent case scenarios. In the first scenario, you will evaluate alternative accounting methods relating to revenue recognition for a theatrical production. In the second scenario, you will evaluate alternative accounting methods relating to capitalizing or expensing costs associated with renovations at a golf course. In the third scenario, you will evaluate alternative accounting methods relating to capitalizing or expensing the cost of a signing bonus paid to a professional athlete.     

Developing critical thinking: An examination of contemporary practices in accounting

Employers and professional bodies call for higher education accounting courses to emphasise the importance of critical thinking skills. This study provides an in-depth assessment of how critical thinking is currently taught and assessed across an entire accounting degree. Our study contributes to our understanding of how teaching and assessment can support students in developing their critical thinking. Using a case study approach, we identify resource restraints and disruptions to traditional forms of engagement as key challenges to developing critical thinking skills in accounting education. We conclude with suggestions for teaching practice, such as formative scaffolds and teacher-led discussions.     

票据理财产品的运作模式、市场概况与政策思考

文章介绍了银信合作票据理财产品的运作模式、业务特征及市场现状,分析了该类票据理财产品推出的市场背景,并从监管和政策角度提出,应关注票据理财产品对货币政策调控的影响,完善票据市场制度建设,以规范银行票据业务的发展。     

“个人总是‘从自己出发的”’基本命题的新考察

“个人总是‘从自己出发的”这个历史唯物主义的基本命题具有丰富的科学内涵：坚持从个人出发的唯物主义历史观．反对从抽象的类、人、集体出发的虚幻的历史观,强调个人是历史的主体,反对用抽象的类或集体来否认和压制个人：个人是“现实的个人”,是全部人类历史的第一个前提;个人总是从自身的需要出发,而不是从人的社会关系或其他的什么出发：社会关系以及生产方式是人的需要的实现或满足方式,它既根源于人的需要,又制约着人的需要的形成和发展。这个基本命题与个人主义最根本的区别在于：前者是一种世界观,而后者是一种价值观．从现实的个人的需要出发,不会也不可能导致“个人主义”。正确理解这个基本命题具有极为重要的理论和实践意义．特别是它给实践以人为本的科学发展观提供了最根本的总的指导原则。     

Systems theoretic process analysis of information security: the case of aadhaar

ABSTRACT

A new way of thinking about cybersecurity is much needed to deal with the complex and dynamic cyber-ecosystem. In this paper, we introduce a systems thinking based approach for solving problems related to cybersecurity. We adapt the powerful safety-hazard analysis method, Systems Theoretic Process Analysis (STPA) based on systems theory to analyze the cybersecurity related features of India’s massive digital identity program, Aadhaar. Our findings produce important insights. On one hand, it helps identify the security gaps of the Aadhaar system, and on the other hand, it provides controls using systems thinking to overcome these gaps. We contribute to understanding the world of cybersecurity practices and develop risk mitigation strategies that can benefit the Aadhaar.     

论研讨式教学模式在财政学课程教学中的运用——基于国外教学创新思维模式的探讨

本文在对国外教学创新思维模式理论进行总结和对比的基础上,基于不同模式的特点找出适用于本科专业课研讨式教学的特定模式;同时,主要对比了问题评审型和发展理论型两种不同的研讨教学模式在财政学课程教学中运用的效果;最后,从对比的结果中总结了在财政学课程教学中运用研讨教学模式需要注意的问题。     

唐代商业小说的“义利”叙事

义利思想在中国历史上久为延续,对中国社会思想文化和文学创作产生了极为深远而重要的影响。唐代商业小说创作作为中国商业小说创作的萌芽,已开始在作品中呈现出表现义利思想的自觉,不少作品以因果报应模式展开叙事,表现了以义生利、利因义生的经商思想,体现出重义轻利的义利观念和扬义诫贪的伦理劝诫。从中也能窥见利的松动和义利之间的互渗。     

基于精益思想的工程项目管理应用研究

随着对精益思想研究的不断深入,精益思想在项目质量管理、计划与控制管理、成本管理、安全管理等方面得到了充分的应用。目前精益思想在项目管理应用的研究主要集中在采用精益的建造技术如末位计划者体系、BIM技术及并行工程等辅助进行项目管理。通过对精益思想在项目管理应用现状的剖析,探索在项目管理上实现精益思想的改进方法并提出创新的研究方向。