后疫情下休闲体育产业高质量发展的推进策略

新冠疫情以来,人们的健康意识觉醒,体育产业越来越受重视,本文通过对疫情期间体育产业受到的影响进行分析,从体育消费、体育产品中小企业、体育赛事几个方面阐述了疫情以来体育产业受到的阻碍。凡事都有两面性,疫情也为体育产业带来了新的机遇,"线上+线下"融合、新兴产业的崛起、人们健康意识的加强都因为疫情带来了新的发展动力。在后疫情时代,政府应该推出新的政策与措施鼓励体育产业发展,市场则应该抓住机遇实现体育产业的供给侧改革,通过与新兴产业、互联网等的结合,推动体育产业的转型升级。     

经济新常态下煤炭企业发展战略研究

着眼于当前我国煤炭企业的新环境,我们要转变视角,致力于探索推动我国煤炭行业发展的新途径和新方法,为了更好地保护矿工的合法权益,保障煤炭行业的可持续发展,煤炭企业需要引进一些创新性技术和先进管理理念。论文主要基于关心矿工生命安全和煤炭企业安全发展的角度,对目前我国煤炭企业的发展提出一些思考和策略。     

基于GM(1,1)模型的造纸业上市公司财务研究——以冠豪高新为例

财务风险是企业调整发展战略、提升管理水平的重要参考指标之一。财务风险预测模型的建立能够预测企业在中短期内的财务风险,为企业敲响警钟。以造纸业上市公司冠豪高新为例,选取近五年财务杠杆系数为风险指标,建立GM(1,1)风险预测模型,结果显示该公司短期内财务风险呈下降趋势,调查发现这主要得益于产品成本的降低以及营销策略的改变。     

Uncertainty,story-telling and transformative learning: An instructor’s experience of TEFI’s Walking Workshop in Nepal

ABSTRACT

This article recounts three stories from TEFI’s walking workshop in Nepal: the construction of a road through what was once a trekking path; a dance-floor encounter at a Himalayan party; and the arrival of one participant, fatigued by jet lag and disoriented by the new surroundings. These stories of confusion, discomfort and fear are linked by one common theme: the potential of uncertainty to foster deep reflection and nuanced conclusions. The premise that uncertainty is to be valued and even cultivated has been explored in educational theory, spiritual traditions, and research on transformative learning. These sources affirm the role of uncertainty in the process of knowledge creation. However, accepting this role can be challenging for educators because it requires they assume a new identity, one which they may perceive as being at odds with their status as “teacher” the identity of learner. One way for the educator to address this challenge may be through recounting their own stories of uncertainty. Stories of being immersed in unfamiliar situations that challenge, confuse and even frighten – stories, in other words of being a tourist – can foster reflection on an intellectual, emotional and spiritual level, engaging the “whole” person, and thus initiating the educator/learner’s transformative journey.     

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.     

COMPARING PPP WITH TRADITIONAL PROCUREMENT: THE CASE OF SCHOOLS PROCUREMENT IN IRELAND

Advocates of public‐private partnerships (PPPs) argue that they can deliver public infrastructure more efficiently than traditional procurement through timelier completion and superior value for money. Despite these claims comparative analysis of the performance of both procurement methods has received scant attention in the PPP literature to date. This paper addresses this issue by providing an in‐depth, case‐based comparison of PPP versus traditional procurement in the schools sector in Ireland. Through detailed semi‐structured interviews with key stakeholders and an examination of the available documentation, we assess whether the key objectives of using PPP have been achieved. Overall, we find no evidence that PPP leads to faster delivery of infrastructure when the overall procurement process from contract notice to delivery is accounted for. In addition, we find only limited evidence to suggest that PPP results in better value for money.     

Multigroup validation of the service quality,customer satisfaction and performance links in higher education

The notion of ‘students as customers’ continues to be prominent, yet is insufficiently explored, especially from the standpoint of various stakeholders. To address this inadequacy, the present study employs a multigroup analysis of the service profit chain (SPC) model in higher education (HE). Its purpose is to examine the complete SPC model regarding stakeholder perceptions in order to inform its validation and implementation. A cross-sectional survey was employed in order to enable multigroup comparison of a comprehensive research model on subsamples of employees and students by means of structural equation modeling (SEM). Results provide support for the proposed SPC model within the sample of vocational colleges. Besides strongly linked constructs (quality–satisfaction–loyalty), some notable weaknesses (cracked ‘satisfaction mirror’) are found. Multigroup analysis also indicates some important differences between employees and students. Implications are provided for strategic service management in HE, which should acknowledge the differences among stakeholder perceptions.