如何提高高职高专《基础会计》课堂教学的有效性

《基础会计》是会计类专业的一门专业基础课。尽管该课程从内容上看难度不大,但作为会计的入门课程,它担当着夯实基础、启发兴趣、引导培养学习方法的重要任务。作为高职高专院校的学生初次接触这样的课程,由于受知识面狭窄与社会实践经验的制约,在课堂上难免对会计业务的理论阐述感到乏味,产生厌学心理,从而影响他们学习其他会计专业课的积极性。因此,如何提高课堂教学效率,使学生乐学,使学生的潜能得到开发,成为一个必须解决的问题。     

Developing a global leadership perspective through the use of student‐created reusable learning objects

Study abroad programs have been identified as one of the most effective methods of globalizing curricula and students. The purpose of this study was to examine the current framework of the Leading Change in Costa Rica Study Abroad Program and its ability to diffuse leadership theory to the participating students and to students who are not able to take part in a study abroad opportunity. This study abroad program used reusable learning objects (RLOs) as an assignment to develop global leadership competencies by applying the learned leadership theory in an international context. Students were impacted by the experience. They gained knowledge of the course content, developed and expanded their cultural competencies, and expanded their views of developing countries. The Leading Change in Costa Rica Study Abroad Program also made an effort to develop the intercultural competencies and global leadership abilities of students who are unable to study abroad. The student‐created RLOs have been used in class presentations and made available to interested faculty to use in classrooms across disciplines.     

Analysis of modern IS security development approaches: towards the next generation of social and adaptable ISS methods

Various modern approaches to Information Systems Security (ISS) development, influenced, e.g., by information systems (IS) development methods, have been presented. While we see these approaches as serious attempts to improve ISS, they have not received much attention in the literature. One reason for this is that these methods have been developed by scholars from different research traditions and disciplines. This article first identifies the disciplines and research communities which underlie the modern ISS approaches. Second, the article reveals the assumptions behind these modern approaches. Finally, the article places these ISS approaches in a five-generational classification. It is argued that the extant ISS methods reside on the first four generations, and future ISS methods should move towards the fifth generation, social and adaptable (empirically grounded) ISS methods.     

Generalizability coefficients are reliability coefficients

Generalizability theory explicitly recognizes that multiple sources of error and true score variance exist and that measures may have different reliabilities in different situations. Thus, it enjoys many advantages over classic true score theory; however, it is relatively little used by social science researchers outside of educational psychology. This unfortunate situation has arisen, in part, because researchers do not realize that the coefficients of generalizability, which generalizability theory produces, are reliability coefficients. Labelling these coefficients as reliability coefficients should increase interest in, and the use of, generalizability theory.     

CHAOTIC DYNAMICS IN ECONOMIC TIME-SERIES

Abstract. There has recently been considerable interest in chaotic dynamics in a variety of disciplines. This paper introduces and then surveys some of the associated literature and techniques. Applications to economic theory are discussed but the primary focus is on empirical applicability. In addition to surveying the literature we also provide an example of the use of these techniques in economics. We conclude by highlighting the importance of the techniques for empirical work as well as considering their context in econometric methodology.     

To what extent is corporate social responsibility part of human resource management in the Chinese context? A review of literature and future research directions

There has been considerable research attention to corporate social responsibility (CSR) in relation to human resource management (HRM) in the Chinese context in the last decade. This systematic review of extant literature of CSR–HRM in the Chinese context is thus undertaken with the aim of identifying what we know, what the gaps are in this field of research, and what their relevance is to theory and practice. It reveals a number of limitations in the emerging body of CSR–HRM research in the Chinese context. We call for more context-driven and interdisciplinary and multi-level research oriented to organizational problem-solving, to make our CSR–HRM studies more legitimate and relevant for businesses and societies. We also call for a more in-depth and refined approach to research design, in order to better understand organizational CSR–HRM practices, workplace environments, and related outcomes. Research on CSR–HRM in Chinese firms also needs to be situated in the international context with broader implications, because Chinese firms do not operate in isolation. Rather, they are governed, directly and indirectly, by international institutions and seek to influence global governance at the same time, with HRM implications. Finally, research on CSR–HRM in the Chinese context needs to be framed in a broader framework and to assess real-life issues and impacts.     

The role of theory in gender and information systems research

In response to claims emanating from recent assessments of the status of gender and IS research about insufficient theorizing of gender, a critical literature analysis of research papers on the topic of gender and IS that appeared in information systems journals between 1992 and 2012 was undertaken. While some research about gender and IS explicitly employs or develops gender theory, other research that claims to be about gender does not explicitly employ any gender theory to interpret research findings, relying, instead, on implicit gender essentialism as a theory-in-use. Research papers about gender and IS that do not explicitly employ gender theory typically use another IS or management theory as the sensitizing device to interpret the data. Still other research papers are gender atheoretical insofar as neither explicit nor implicit gender theorizing is evident in the papers. In gender and IS research, as in all research, gender theory can be used as a lens to guide the collection, analysis and interpretation of data — whether conducted with a positivist, interpretive or critical epistemology. Alternatively, gender theory can be used to interpret findings when gender is a factor that (expectedly or unexpectedly) results from a larger analysis. Finally, gender theory can result, inductively, from the data by means of grounded theory methods. In any case, the use of theory is to be directed toward understanding the phenomenon of gender in the context of IS (analyzing, explaining), establishing causality (predicting) or guiding action (design and action). This analysis of the role of theory in gender and IS research offers recommendations about the conduct of gender and IS research going forward.     

Metaphor and the Dynamics of Knowledge in Organization Theory: A Case Study of the Organizational Identity Metaphor*

abstract Despite the increased salience of metaphor in organization theory, there is still very little conceptual machinery for capturing and explaining how metaphor creates and/or reorders knowledge within organization theory. Moreover, prior work on metaphor has insufficiently accounted for the context of interpreting a metaphor. Many metaphors in organization theory, including the ‘organizational identity’ metaphor, have often been treated in singular and monolithic terms; seen to offer a similar or largely synonymous interpretation to theorists and researchers working along the entire spectrum of disciplines (e.g. organizational behaviour, organizational psychology) in organization theory. We argue in this paper that contextual variation however exists in the interpretation of metaphors in organization theory. This argument is developed by proposing and elaborating on a so‐called image‐schematic model of metaphor, which suggests that the image‐schemata (abstract imaginative structures) that are triggered by the metaphorical comparison of concepts may vary among individuals. Accordingly, once different schemata are triggered the completion and interpretation of a metaphor may equally vary among different individuals or, indeed, research communities. These points associated with the image‐schematic model of metaphor are illustrated with a case study of the ‘organizational identity’ metaphor. The case study shows that this particular metaphor has spiralled out into different research communities and has been comprehended in very different ways as different communities work from very different conceptions, or image‐schemata, of ‘organization’ and ‘identity’, and use different theoretical frameworks and constructs as a result. The implications of the image‐schematic view of metaphor for knowledge development and theoretical progress in organization theory are discussed.     

Experience curve models in the electricity supply industry

There has been much controversy over the use of the Experience Curve for forecasting purposes. The Experience Curve model has been criticised both on theoretical grounds and because of the practical problems of using it. An alternative model of experience effects due to Towill has certain attractions from the standpoint of theory. However, a rather deeper question is whether experience curve type models produce superior forecasts to those derived using extrapolative techniques.This paper examines these questions in the context of three time series taken from the electricity supply industry, viz: average thermal efficiency; works costs; and price of electricity. The two latter series require price deflation. Both the implied GDP consumption deflator, and a wholesale price index for fuel and electricity were used for this purpose. It is argued that because of the absence of substitutes and of the effects of competition, along with the high quality of data available on the electricity supply industry, these three series provide a favourable test of the experience curve approach to forecasting. The two experience curves performed on the whole markedly worse than the simpler extrapolative methods on the two financial series examined. For the average thermal efficiency series the Towill model and the Experience Curve model marginally outperformed the extrapolative methods.Overall, there was little support for using either the Experience Curve or Towill models. These are obviously more difficult to use than simple univariate models and do not provide significantly better forecasts. Moreover, the Towill model gave rise to considerable estimation and specification problems with the data used here.     

预设的语义和语用分析

预设理论是逻辑学界和自然语言学界都非常关注的重要问题。预设可以分为语义预设和语用预设,它们有各自的应用情形。文章从语义预设的逻辑内涵、语用预设的特征及两者的关系3个方面对预设问题进行了探究,希望引起更多的人对预设问题的浓厚兴趣。     

Real consumers in the virtual store

This article deals with shopping on the Internet. On a basis of environmental psychology theory, we examine the effects of this new retail interface on consumer shopping behaviour. In an empirical study, we contrast Web shopping with physical store shopping. The findings show discrepancies with regard to the amount and form of purchase planning. Internet shoppers plan their purchases better and seem to be less susceptible to marketing activities. However, these discrepancies can be attributed to differences in store stimuli, as the Web retail interface is not well designed in marketing terms. The mediating effect of shopping orientation was examined and found not to be significant. However, the distribution of shopping types has important implications.     

网络参照群体对消费群体购买决策的影响机制研究

探讨网络参照群体在网络时代背景下对购买者的消费决策的影响机制是研究的中心，在传统参照群体理论的信息性影响和规范性影响的基础上，构建了网络参照群体影响机制的简单模型，以网络接触度高的大学生群体为样本，运用结构方程模型的方法进行实证研究；结果显示，网络参照群体通过规范性影响和信息性影响对实证群体的消费选择行为产生影响，并且规范性影响的载荷大于信息性影响的载荷。     

Die Wirkung von Akzent und Dialekt in der internen und externen Kommunikation: Stand der betriebswirtschaftlich orientierten Forschung und Forschungsdirektiven

With growing interest, the importance of speech characteristics is being discussed in business literature. Particularly speech varieties such as a regional dialect or a foreign accent of a speaker affect the success of business interaction significantly. The present paper systematically depicts these effects by conducting a literature review. The underlying processes of accent and dialect effects are discussed and empirical findings of business research are presented. Since this topic is highly interdisciplinary, findings of peripheral research disciplines such as linguistic science and social psychology are integrated. Having given a comprehensive state-of-art review, the present paper develops a theoretical framework, which integrates previous partial theories and the fragmentary empirical findings. Based on this framework, the paper suggests directives for future research.     

中外合作办学高等专科层次高等数学教学方法的探索

本文主要围绕中外合作办学高等专科层次学生的特点以及教学中面临的一些问题,结合教育心理学的理论以及自身教学的相关经验,对中外合作办学高等专科层次高等数学教学方法展开一定的探索研究。     

Using creativity to achieve an entrepreneurial future for arts marketing

• The marketing concept fails to explain marketing behaviour of small firms. Similar comments are now being made of large firms. This gap between theory and practice is even more significant in non-profit and arts organisations where sector specific philosophies often determine how marketing is embraced, with its underlying notions of the customer and profitability. Many of these organisations must overcome severe resource constraints by thinking creatively. This paper investigates the relationship between art, marketing, entrepreneurship and creativity in order to reach a clearer understanding of how creativity can assist both the arts organisation and those involved in researching the sector. There have been increasing calls within the academic marketing community to instil a creative philosophy within the research process. This call has not resulted in much research on the phenomenon within marketing, and certainly not from a nonprofit perspective. This paper discusses creativity as a concept drawing on a diverse range of literatures outside the management discipline. The link between creativity, marketing, entrepreneurship and art is analysed. Justification of the incorporation of creativity in the research process is presented for practitioners and theorists in marketing and the arts, so that they can learn from each others' disciplines. Implications for future research are presented, where creativity is viewed as the centre of a non-linear, free thinking understanding of artistic truth.

Copyright © 2005 John Wiley & Sons, Ltd.     

A Two‐Step Procedure to Measure Representativeness of Internet Data Sources

So far, statistics has mainly relied on information collected from censuses and sample surveys, which are used to produce statistics about selected characteristics of the population. However, because of cost cuts and increasing non‐response in sample surveys, statisticians have started to search for new sources of information, such as registers, Internet data sources (IDSs, i.e. web portals) or big data. Administrative sources are already used for purposes of official statistics, while the suitability of the latter two sources is currently being discussed in the literature. Unfortunately, only a few papers devoted to statistical theory point out methodological problems related to the use of IDSs, particularly in the context of survey methodology. The unknown generation mechanism and the complexity of such data are often neglected in view of their size. Hence, before IDSs can be used for statistical purposes, especially for official statistics, they need to be assessed in terms of such fundamental issues as representativeness, non‐sampling errors or bias. The paper attempts to fill the first gap by proposing a two‐step procedure to measure representativeness of IDSs. The procedure will be exemplified using data about the secondary real estate market in Poland.     

Every flow has its ebb: The impact of flow on work–family conflict and adjustment in global careers

Despite an increase in research in psychology on the mental state of flow, little is known within the area of organisational studies about its “dark side.” Although prior organisational studies literature suggests that flow leads to generally positive work outcomes, we use conservation of resources theory to argue that expatriates in the state of flow can accumulate resources that lead to work adjustment but at the same time may experience unintended negative work–family conflict consequences. Specifically, we argue that being in the state of flow can improve expatriates' work adjustment because they can concentrate on the task at hand in an unencumbered way. Yet the exclusive concentration on work tasks and the distortion of time while in the state of flow may reduce psychological and time resources available to the family, resulting in work–family conflict. We explore whether flow theory needs to be altered to discover potentially negative work–family conflict outcomes inherent in the complex work regimes associated with global careers. Structural equation modelling analyses based on a sample of 230 expatriates in the United States and 169 expatriates in Brazil revealed that flow increased both work–family conflict and work adjustment.     

A framework for understanding the role of unlearning in onboarding

Onboarding provides an opportunity to realize a return on investment from hiring processes, and to ensure that new employees meet their full potential. Therefore, designing and managing effective onboarding is an important human resource management function. Discussion of onboarding emerged from the psychology literature and has focused heavily on socialization. In this paper, we offer a new framework of onboarding from a learning theory perspective. This framework contributes to the onboarding literature by identifying two additional and critical considerations. First, we demonstrate that learning theory provides a new lens through which to view onboarding, and we examine how the specific concept of unlearning could be applied in this context. In addition, we argue that it is critical to recognize the unique learning needs of specific talent segments to design appropriate onboarding. We conclude with key considerations for future research to enhance the onboarding experience for newcomers and optimize organizational outcomes.     

审计风险研究综述

从研究范式与研究方法来看,审计风险研究主要分为三类:(1)在审计学与管理学的逻辑框架内采用理论演绎法或规范研究讨论审计目标、审计环境、审计责任、审计方法与审计风险之间的关系;(2)以实验研究与实地研究的方法在审计学、心理学、行为科学与社会学的逻辑框架内,分析审计风险的影响因素与控制方法;(3)用经验研究的方法在法与经济学的逻辑框架内,讨论制度环境、审计风险与审计市场结构之间的关系。以往国内审计风险的研究主要采用规范研究较多,实验研究、实地研究以及经验研究相对欠缺。