现代会计理论体系的起点理论评述

现代会计理论体系的起点理论,又称现代会计理论体系的逻辑起点理论,是指构成现代会计理论体系的出发点,是该学科理论体系赖以推理论证的最本源性的抽象范畴,它不仅是构成理论体系的组成部分,而且亦是对该学科理论体系的构成具有决定作用的前提理论。现代会计理论体系的逻辑起点理论是会计界在现代会计理论体系问题上讨论最多、争议比较大的热点和难点,存在诸多不同的观点。本文对此进行综合评述准确地说,作为一门实用性很强的分支学科,选择会计目标为逻辑起点比较合适,可以体现该学科的实用性。     

现代防火技术在物流园区预防火灾中的应用

物流园区在火灾预防工作中如何应用现代消防技术，本文从“火灾自动报警系统、固定灭火设备、可移动式灭火设备、防雷设备、防火涂料”的应用方面进行了具体研究。     

Changes in sponsorship value: Competencies and capabilities of successful sponsorship relationships

The sponsorship relationship has evolved considerably over the past few years. As a result, the value delivered to both sponsors and the sports entities with which they form relationships needed to be redefined. While some of these partners have made the necessary leap forward, some sponsors have also been confronted with resistance on the part of sport entities to adapt to evolving perceptions of value. Based on a qualitative study aimed at canvassing the views of some of the most prominent experts in the field and spanning 4 years and four continents, we document this evolution of sponsorship value and identify those key competencies that differentiate successful sponsors from less successful ones. Our research provides insights for other inter-firm relationships, particularly those in the service sector.     

Competencies of training professionals in the Hong Kong hotel industry

ABSTRACT

This study aims to investigate the competencies of training professionals in the hotel industry in Hong Kong. A survey questionnaire was adopted. Seventeen competencies were derived by factor analysis. Six essential competencies are identified, whereas “people skills and commitment” and “awareness of quality” are the most important competencies, while another 11 competencies are highly preferred. This study provides original criteria for hoteliers and human resources professionals to facilitate the recruitment process and aid training professionals in developing core competencies in hotel industry employees. Theoretical and practical implications of the findings are presented.     

物流金融下我国中小企业融资新渠道

中小企业在我国经济发展中的作用现在已为社会各方所关注,在当前我国信贷紧缩的背景下,中小企业更是步履维艰。第三方物流业与金融业相结合推出的物流金融业务,能更有针对性地解决部分中小企业的融资难问题,尤其是满足在生产或销售上季节性较强的企业的短期融资需求。文中从我国中小企业目前的融资团境出发,提出物流金融能有效地解决中小企业短期融资难题,并有针对性地对中小企业利用物流金融融资提出建议。     

工厂化农业园区企业竞争力分析

在对我国工厂化农业企业发展及其竞争力状况进行分析的基础上,提出一方面要考虑我国的劳动力优势,另一方面要注重实施非核心技术创新和运行机制等非技术创新,提高我国工厂化农业企业的竞争力。     

Utility of university curricula in contemporary times: Perspectives of employers in the Cape Coast Metropolis

The majority of studies and reports on university education in Africa have focused mainly on issues related to access, quality, teaching and learning environment, and so on. Although these issues are undoubtedly critical, even more germane to the discourse is the desired utility of university education to society. The authors present the perspective of employers on their expectations from university graduates. The authors employed the qualitative research approach. Four financial institutions from the Cape Coast Metropolis were purposively sampled. An in-depth interview guide was employed for data collection, which was analyzed using thematic content analysis. The authors found that graduates are strong in theory but deficient in application of knowledge.     

The coffee-machine system: how international selection really works

The literature on expatriate selection tends to present lists of criteria, with the implicit assumption that the process is formal and rational. The limited empirical work there is in this area suggests that these criteria have little impact on selection in practice. This paper argues that a deeper understanding of selection systems is needed and presents research showing the outcomes of different kinds of systems, suggesting that closed, informal systems predominate and outlining the practical and research implications of such systems.     

尼日利亚西部农业推广监督员监督和管理能力及其决定

在发展中国家，由于工作环境较差、工作动力不足和职业能力的下降，使推广人员的工作效率大大削弱。为了对农业推广进行干预，就要对人力资源的能力进行定期分析，从而为适当的培训和能力建设提供合理的依据。本研究，采用多阶段随机抽样方法对70个尼日利亚西南部的农业推广监督员进行调研，对尼日利亚西南部农业推广监督员的管理和监督职能、特点以及工作条件进行了分析。信息通过问卷形式收集，该问卷基于Haynes（1996）设计和验证的工具变量。数据分析用百分比、平均等级、标准差、排名法和变异数（ANOVA）等方法。研究表明，农业推广监督员需要定期地在职训练以提高他们的专业能力，同时应当改善服务条件。     

Is it art or science? Chef's competencies for success

One of the most challenging professions in the hospitality industry, comprised of both scientific mastery and artistic innovation, is the Chef. It is imperative that these positions are occupied by individuals who possess the appropriate set of skills allowing them to perform with equal success in both culinary, as well as managerial competence. Thus, this research sets out to investigate, from “the Chef's” perspective, competencies required for a successful career in the field as well as the level to which these competencies have been developed (acquired) on-the-job. A self-administered questionnaire consisting of 27 competency items was administered to Chef professionals working in Cyprus. The findings revealed that technical (culinary-specific) competencies were considered as most important, followed by leadership-management competencies. In contrast, conceptual (creative-adaptive) competencies were ranked low by the respondents. In addition, numerous significant differences were revealed based on demographics and other industry-related factors.