浅谈高职会计专业的实践教学

文章通过对目前高职会计专业实践教学的现状和存在的问题予以分析，寻求实践教学的新思路、新模式，探讨如何培养出具有熟练会计核算能力、利用会计资料和会计软件进行会计监督、参与企业经营管理预测和决策能力的技术型会计人才。     

The Incidence and Intensity of Employer Funded Training: Australian Evidence on the Impact of Flexible Work

The interaction between the growth of flexible forms of employment and employer funded training is important for understanding labour market performance. In particular, the idea of a trade‐off has been advanced to describe potential market failures in the employment of flexible workers. This study finds that evidence of a trade‐off is apparent in both the incidence and intensity of employer funded training. Flexible workers receive training that is 50–80% less intense than the workforce average. Casual workers – especially males – suffer more acutely from the trade‐off. This suggests that flexible production externalities may seriously reduce human capital formation in the workforce.     

现代物流继续教育实践与探索

现代物流继续教育作为一种新的物流人才培养模式，引起了企业界、高等院校的重视，并进行了广泛的探索和实践。本文在现代物流继续教育的实践基础上，对相关问题进行了探讨。     

论经济新闻人才培养的路径创新

财经传媒热及大众媒体的“经济化”,使经济新闻及传媒人才走俏。财经院校依托经济管理的学科优势培养经济新闻人才,应寻求经济管理学科与新闻学之间的契合点,处理好一般新闻学课程与经济新闻类课程的衔接关系,并强化实践教学和就业方向,以突出经济新闻专业特色,力戒“泛化”、“软化”和“硬化”。     

辅导教师的心智素质与青年教师的岗前培训

青年教师的教书职业第一年如期达到熟悉大学教学环节，掌握大学教学规律，适应大学教学活动的目的，不仅取决于对青年教师培训，还取决于专业辅导教师有心智地对青年教师进行辅导的过程。专业辅导教师要为青年教师创造一个有利于他们提高教学水平和能力的、安全的、宽松的教学环境，要推动青年教师充分发挥主观能动性，积极主动地完善自己的综合素质。所以，专业辅导教师不仅要具备较强的专业教学能力而且要有心智素质：“人际关系能力”和“自省能力”。这样他才能够做到既能读懂自己又能读懂青年教师，圆满完成对青年教师的辅导工作。     

Credit claiming

We consider a leader and a subordinate he appoints who work in a team. The public observes the organization’s performance, but not the separate contribution of the leader or of the subordinate. The leader may therefore claim credit for the good work of his subordinate. We find conditions which induce the leader to claim credit (both truthfully and untruthfully), and the conditions which lead the leader to appoint a subordinate of low ability.JEL Classification: M5Björn Segendorff gratefully acknowledge financial support from The Swedish Council for Research in Humanities and Social Sciences (HSFR, F0357/97). We are also grateful for comments by an anonymous referee.     

关于我国高等院校培养创造性人才的思考

在科技进步与创新的21世纪，我国高等院校担负着培养创造性人才的重任。培养创造性人才，要优化人才培养模式，改革传统教学方法，增强创新教育的基本理念。     

Moving beyond the direct effect of SFA adoption on salesperson performance: training and support as key moderating factors

To our knowledge, this research is the first to focus on the critical moderating role that user training and support play on the relationship between the use of sales force automation tools and salesperson performance (i.e., effectiveness: percent-to-quota and efficiency: average number of calls per day). Hypotheses are tested using survey data from a sample of 108 salespeople in a business-to-business context and archival sales performance information. Moderated regression analysis results indicate that the use of sales force automation tools only enhances salesperson efficiency and effectiveness under conditions of adequate user support and training. In fact, under low levels of user training and support, the use of sales force automation tools was found to reduce salesperson efficiency and effectiveness. These findings have important implications for IT and sales managers since the results show that only under certain conditions will companies realize a return on their investment in SFA tools. Limitations and future directions for research are then discussed.     

Fine-dining in prisons: Online TripAdvisor reviews of The Clink training restaurants

This study evaluated customer reviews about The Clink restaurants to understand how they are rated and what experience is gained by fine dining in a prison. The Clink Charity runs training restaurants in four U.K. prisons and aims to change attitudes and transform lives through prisoner rehabilitation. This research used an interpretive case study of the Clink restaurants to evaluate online customer reviews posted on TripAdvisor. In total, 3951 reviews were analysed using Leximancer 5.0. The most prominent themes were Food: ‘fine-dining in prisons’, Visit: ‘The Clink ambassadors’, and Prison: ‘the inside and outside divide’. Despite the prison location, customers reported having exceptional, professional and memorable dining experiences delivered by highly trained chefs, and that the front of house staff would rival those in many fine-dining restaurants. Further research is required to confirm how dining at a Clink restaurant may have potentially begun to change the public perceptions of prisoners.     

Trading off learning and performance: Exploration and exploitation at work

Employees are increasingly given control over how they learn, and their choices for training are diverse and varied, yet employees must balance competing demands. On one hand, they are expected to be increasingly efficient in their current job duties – on the other hand, they are expected to develop new skills and competencies that enable them to adapt and respond to changing job demands. Drawing from the organizational learning literature, we propose a model of worker and work characteristics that inform choices between two mindsets related to learning at work. The first mindset is exploration, or the pursuit of learning outside one’s current knowledge domain; the second mindset is exploitation, the refinement/deepening of one’s existing knowledge stock focusing on the task at hand. We further propose that these strategic choices, or trade-offs, influence employee learning and performance in unique ways, with different implications for both routine and adaptive performance. Finally, we incorporate the notions of feedback loops and risk assessments that influence ongoing decisions between exploration and exploitation mindsets. Recommendations for future research and extensions of the theoretical model are also proposed.