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我国上市公司财务频繁舞弊的症结研究 总被引:1,自引:0,他引:1
通过对我国上市公司以增发新股为目的的财务舞弊现象进行分析,我们发现,大股东不仅是舞弊收益的获得者,而且还是舞弊通道的制造者,而大股东的存在又是股票流通性不够的结果。因此,非流通股的存在是我国上市公司财务舞弊的症结所在。 相似文献
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论教育考试作弊及其防治 总被引:1,自引:0,他引:1
江畅 《湖北经济学院学报》2008,6(1):115-121
作弊是对教育考试的蓄意挑战,严重地威胁着教育考试公正.然而在对教育考试作弊的看法上存在着偏差.要有效地惩治作弊,首先必须认定作弊即作恶,进而弄清当前作弊日趋严重的主要原因,并在此基础上采取相应的对策和措施.本文主要针对人们对教育考试作弊的同情态度讨论作弊的邪恶本质及其对教育考试公正的破坏性、教育考试作弊的基本形式及新趋势和对其进行综合惩治的基本思路. 相似文献
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对大学生考试作弊的控制程度已成为衡量高校管理工作的一个重要指标,而研究大学生作弊行为的特点、探究其作弊的真实行为动机是寻求科学管理途径的重要一步。近年来,大量统计和调查数据显示大学生作弊呈现出很多新特点,但已有的基于传统经济学理性人假设的模型很难解释这些特点出现的原因。从行为经济学中的前景理论出发,建立模型假说可以有力的弥补传统经济学的这些不足,并以此提出切合实际的理论解释。 相似文献
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Kathleen K. Molnar Marilyn G. Kletke Jongsawas Chongwatpol 《Journal of Business Ethics》2008,83(4):657-671
Do undergraduate students perceive that it is more acceptable to ?cheat’ using information technology (IT) than it is to cheat without the use of IT? Do business discipline-related majors cheat more than non-business discipline-related majors? Do undergraduate students perceive it to be more acceptable for them personally to cheat than for others to cheat? Questionnaires were administered to undergraduate students at five geographical academic locations in the spring, 2006 and fall 2006 and spring, 2007. A total of 708 usable questionnaires were returned including 532 from students majoring in business-related disciplines and 139 from students majoring in non-business related disciplines (37 were undecided). It appears that in terms of intellectual property violations, undergraduate students in general find cheating using IT more acceptable than cheating without the use of IT. It also appears that undergraduate students perceive that it is relatively more acceptable for them to personally cheat when using IT than for others to cheat when using IT, although this is reversed when IT is not involved. No significant differences on these issues were found between undergraduate students having business discipline-related majors and those having non-business discipline-related majors. 相似文献
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刘治国 《北京财贸职业学院学报》2014,30(1):22-24,67
考试作弊现象的存在是对考试公平公正的严峻挑战,近年来考试作弊现象呈现上升势头,作弊手段更加现代化,作弊的主体多元化.这既有客观原因,又有主观因素.注重诚信教育,改革考试形式,强化考务管理,建立科学的评价体系,加快考试立法等多方面共同努力,才能形成良好健康的学风和考风. 相似文献
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《Journal of Teaching in Travel & Tourism》2013,13(2):93-98
ABSTRACT Disruptive student behavior can prevent learning. There are several ways that students can distract themselves, one another, and the teacher. The following guidelines provide some considerations and ideas for addressing these issues. 相似文献
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考风建设是各类学校加强校风、学风建设的重要举措。如何有效地遏制大学生考试作弊行为,形成良好校风、学风,成为高校亟待解决的问题。选择成都高校大学生进行问卷调查,对其作弊行为进行统计分析、聚类分析、主成分分析和相关性分析。结果表明高年级男生更倾向于作弊。基础类型课程作弊现象较为突出,学生多采用夹带等低成本的方式实施作弊行为,同时学生作弊与监考老师是否严格监考关系较弱。针对这一分析结果,应改变学生对考评的认知,完善考试规章制度,加强诚信教育等,以降低大学作弊行为。 相似文献
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Helen A. Klein Nancy M. Levenburg Marie McKendall William Mothersell 《Journal of Business Ethics》2007,72(2):197-206
When it comes to cheating in higher education, business school students have often been accused of being the worst offenders;
if true, this may be a contributing factor in the kinds of fraud that have plagued the business community in recent years.
We examined the issue of cheating in the business school by surveying 268 students in business and other professional schools
on their attitudes about, and experiences with, cheating. We found that while business school students actually cheated no
more or less than students in other professional schools, their attitudes on what constitutes cheating are more lax than those
of other professional school students. Additionally, we found that serious cheaters across all professional schools were more
likely to be younger and have a lower grade point average.
Helen A. Klein is an assistant professor in the Management Department at Grand Valley State University. She received her Ph.D.
from the University of Michigan in Computer and Information Systems and is interested in Object Oriented Software development,
business process redesign and the use of ERP as a tool for learning in higher education.
Nancy M. Levenburg is an associate professor in the Management Department at Grand Valley State University. She received her
Ph.D. degree from Union Institute & University, and has done post-graduate study at Harvard University and UCLA. Her primary
research interests include electronic commerce and strategic applications of information technologies.
Marie McKendall is a professor in the Management Department at Grand Valley State University. She received her Ph.D. in Management
from Michigan State University. Her primary research interest is organizational illegality.
William M. Mothersell is an assistant professor in the Management Department at Grand Valley State University. He received
his Ph.D. from Michigan State University in Labor and Industrial Relations. His research interests include strategic human
resource management, organizational behavior and development, and lean transformation. 相似文献