Perceptions of the benefits of the A3 planner in facilitating project-based learning in accounting education

This paper evaluates ways of instilling project management skills into accounting-based learning by the use of an iterative A3 planner to plan, monitor and review assignment progress. The application of an A3 planner to facilitate a project-based learning (PBL) group assignment in undergraduate accounting education has been critically evaluated in terms of both the student and tutor experience. The study uses a mix of qualitative and quantitative data. Quantitative data assisting exploration of perceptions were collected through 100 undergraduate students. A series of focus group discussions were carried out to investigate students’ engagement and tutors’ teaching experiences regarding the adoption of the A3 planner. The results suggest that the A3 planner promotes active planning and effective management of a PBL group assignment. It makes students’ thought processes more visible thereby facilitating and enhancing the tutoring/mentoring process. Moreover a more interactive and transparent approach by doing assignment via the use of an iterative A3 planner has ensured more feedback points and action based efficiency in the doing approach for learners.     

票据:从支付工具到融资工具——兼论票据立法的禁锢和解放

本文从票据市场运作的现实情况揭示和对票据立法的价值取向分析两方面，来论证票据自身融资工具功能开拓的必要性和重要性。     

刀具自动化管理系统的设计与实现

文中根据客户的刀具管理模式的改进,把自动货柜和刀具自动化管理系统相结合使用,主要介绍刀具管理软件的设计,并对设计过程中所遇到的问题进行解决,使客户的刀具管理更加信息化、规范化和明了化。     

论“以人为本”的多媒体教学

教育的信息化使传统板书教学发生了巨大变革,不成熟的现代化多媒体课件教学在一定程度上扭曲着"教师是教学的主导、学生是教学的中心"的教学宗旨。高校教师在正确认识板书与多媒体技术只是教学的辅助工具的基础上,应积极学习与探索多媒体教育技术,提高教学活动科技含量,从课程实际出发,寻找多媒体技术与教学内容、板书教学的最佳结合点,创新教学模式,启发学生思维,继续倡导新时期"以人为本"的教学实质。     

创业投资企业的投资工具选择策略——基于分阶段融资的动态博弈分析

本文综述了当前国内外关于创业投资企业投资工具选择的研究动态,总结了普通股、优先股以及债权各自不同的金融特性,并在系统分析和考察创业投资企业三种投资工具的基础上,就博弈模型分析的主要结论提出了相应政策建议。     

数字化升级前后万能工具显微镜测量示值误差的不确定度评定与对比

目前我国传统的万能工具显微镜数量极大,很多企业,每个计量所、计量研究院至少有一台,该设备致使工作效率低下,因此急需对它进行技术改造和升级。数字式万能工具显微镜一个明显的标志就是读数的数字化,减少人工读数和计算,提高工作效率。应用计算机接口技术和信号处理的算法,对万能工具显微镜进行数字化改造,实现图像数据的自动采集和处理,大大地提高了工作效率,降低了人为手工操作的出错率和人眼读数带来的误差。在本文中我们将通过对我所目视式万能工具显微镜的数字化改造,实现其的数字化,降低设备更新的成本,提高工作效率,并对比改造前后测量结果准确性及不确定度评定,希望提高数据的准确性,对零件、试验筛的检测实现数字化,克服人眼读数带来的误差,提高计量测试工作的准确性和效率。     

老年综合征的评估研究

随着现阶段人口老龄化趋势越来越明显,我国的老年综合征患者数量逐渐增多,《老年综合征管理指南》对老年综合征有相关阐述,认为老年综合征是指老年人因多种非疾病原因或是疾病原因所引起的同一（或临床表现）老年病症,例如睡眠障碍、吞咽障碍、跌倒、褥疮等均属于老年综合征病症。     

LearnSmart,adaptive teaching,and student learning effectiveness: An empirical investigation

Facing the growing number of digital natives entering the classroom, business professors look for innovative ways to enhance the student learning experience. The authors focus on the online interactive learning tool LearnSmart (McGraw-Hill, New York, NY), and examine its impact on student learning effectiveness by testing the direct and indirect relationships among perceived competence, perceived challenge, instructors, perceived value, and satisfaction with LearnSmart. Constructionism served as the theoretical foundation for this study. About 215 students at a public university in the United States took the survey and 197 valid responses were received. Regression analysis results showed that the use of LearnSmart improved students' perceived competency, thus increasing their perceived value of using LearnSmart, as well as their satisfaction with LearnSmart. Perceived value was also found to mediate the impact of perceived competency on satisfaction with LearnSmart, and the instructor played a significant role in facilitating and improving student learning. Perceived challenge impacted student's perceived value of using LearnSmart, but it did not influence satisfaction with LearnSmart.     

基于政府公共管理的政策工具创新

随着我国经济体制的改革,政府失灵现象出现,人们开始关注政策工具的创新及"新政策工具"的运用.政策执行者也呼吁采用新政策工具,对新政策工具的关注、分析、引进可以看作是对社会经济发展的一种积极回应,是加快建立社会主义公共服务体制,建设和谐社会的内在要求.政策工具的转变和创新对我国提高政府管理的绩效具有重要的意义.     

Development Opportunities for a Tourism Benchmarking Tool-The Case of Tyrol

Abstract

The aim of this study is to improve an already existing Tourism benchmarking tool designed and implemented by the Austrian Provincial Government of Tyrol in 1987 (Haemmerle and Lehar 1987, Berktold 1992). After a brief introduction which overviews latest benchmarking approaches within tourism (Morey and Dittman 1995, Kozak and Rimmington 1998, Siguaw and Enz 1999, Dubé et al. 1999, Ritchie and Crouch 2000) and emphasizing its strategic significance of continually monitoring and emulating standards of performance, the principal purpose of an already existing benchmarking tool, the Tyrolean Tourism Barometer, is described in form of a case study. Both, the data gathering process as well as the operational sequences leading to a variety of indicators are thoroughly discussed. The paper concludes by analyzing the strengths and weaknesses of this secondary data based benchmarking tool. The final section of the paper critically assesses the neglect of relevant elements within the production process of tourism services. Here, the point will be made that it will not suffice to only describe structural shifts in tourism supply and demand in order to establish a reliable instrument for retrospectively evaluating tourism policy and strategically optimize future destination policies. Thus, the existing approach, initially based on price and capacity data only, is extended by linking it to both quality measures of customer satisfaction as well as resource allocation conditions (Weiermair and Fuchs 1999, Wöber 2000).