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高校图书馆学管会工作的探究 被引量:1
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作者 温暄 《电子制作》 2014年第11X期194-195,共2页
高校图书馆学管会是大学生参与图书馆工作的一个学生管理组织,主要负责:宣传图书馆、管理勤工助学学生、教育引导学生正确利用图书馆等工作,是连接学生与图书馆之间的重要桥梁。高校图书馆的发展离不开学管会的支持,本文就学管会如何能... 高校图书馆学管会是大学生参与图书馆工作的一个学生管理组织,主要负责:宣传图书馆、管理勤工助学学生、教育引导学生正确利用图书馆等工作,是连接学生与图书馆之间的重要桥梁。高校图书馆的发展离不开学管会的支持,本文就学管会如何能更好的在高校图书馆中开展工作进行了探讨。 展开更多
关键词 高校图书馆 学管会 宣传 管理 服务 教育
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图书馆学生管理委员会在图书馆的作用及发展 被引量:3
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作者 张蔷 赵世美 《科技信息》 2013年第1期243-243,289,共2页
本文通过对图书馆学生管理委员会基本情况的介绍,阐明了建立学管会对高校图书馆具有积极意义,分析了制约学管会发展的相关问题并对其解决方法进行了探讨。
关键词 学管会 学生馆员 高校图书馆
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借助学生创新高职图书馆读者工作——以济南职业学院图书馆为例 被引量:1
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作者 张哲 武智强 《济南职业学院学报》 2015年第1期113-115,共3页
本文在简要阐明了高职图书馆面临新形势的基础上,重点论述了济南职业学院大学生图书管理委员会开展的创新活动,旨在揭示高职图书馆应为大学生搭建一个社会实践平台。
关键词 高职图书馆 大学生图书管理委员 学管会 读者工作 创新
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Controversies over fair value accounting: The case of SMEs 被引量:1
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作者 Deaconu Adela Nistor Cristina Silvia 《Journal of Modern Accounting and Auditing》 2009年第11期38-46,共9页
This study analyses IASB's stipulations on fair value usage in its standard designed for SMEs and the reactions of national standard setters, preparers and users of financial reporting in this respect. It tries to cl... This study analyses IASB's stipulations on fair value usage in its standard designed for SMEs and the reactions of national standard setters, preparers and users of financial reporting in this respect. It tries to clarify fair value applications such as market value and value in use and the appropriateness of their usage for the case on hand. This research determines the inconsistencies within IASB ED IFRSfor SMEs (2007) related to the usage of fair value, underlined by the respondents' comment letters. The content analysis of all the above, conducted according to the type of economy and nature of respondent, along with the statistical techniques applied, indicates a partial approval of fair value usage under the following conditions: clarification of the concept, details on its usage in relation to market liquidity and the nature of the asset, additional guidance regarding the measurement methods. We advocate for the value in use, an application of the fair value based on internal valuations, which offers an adequate cost-benefit rate. The final version ofIFRSfor SMEs highlights both the preference of market information over the internal valuations and the insufficient information regarding solutions suited for non-liquid markets. It may be appropriate for the IASB, maybe in collaboration with the IVSC, to provide guidance and details regarding the implementation and disclosure of the valuation techniques applicable to this type of entities. 展开更多
关键词 SMES fair value value in use IASB IFRSfor SMEs FASB IVSC
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Working capital management and corporate performance: Case of Malaysia 被引量:2
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作者 M. A. Zariyawati M. N. Annuar H. Taufiq A.S. Abdul Rahim 《Journal of Modern Accounting and Auditing》 2009年第11期47-54,共8页
Working capital always being disregard in financial decision making since it involve investment and financing in short term period. However, it is an important component in firm financial management decision. An optim... Working capital always being disregard in financial decision making since it involve investment and financing in short term period. However, it is an important component in firm financial management decision. An optimal working capital management is expected to contribute positively to the creation of firm value. To reach optimal working capital management firm manager should control the trade off between profitability and liquidity accurately. The intention of this study is to examine the relationship between working capital management and firm profitability. Cash conversion cycle is used as measure of working capital management. This study is used panel data of 1628 firm-year for the period of 1996-2006 that consist of six different economic sectors which are listed in Bursa Malaysia. The coefficient results of Pooled OLS regression analysis provide a strong negative significant relationship between cash conversion cycle and firm profitability. This reveals that reducing cash conversion period results to profitability increase. Thus, in purpose to create shareholder value, firm manager should concern on shorten of cash conversion cycle till optimal level is achieved. 展开更多
关键词 working capital management cash conversion cycle profitabilityction
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Neoteric Performance Challenges for Islamic Banks: An Elucidation
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作者 Areeba Khan Junaina Muhammad 《Journal of Modern Accounting and Auditing》 2016年第12期612-620,共9页
This paper aims to examine the challenges posed to the global banking environment with the advent of phenomenal growth in Islamic banking and the changing macroeconomic environment. The paper reviews different approac... This paper aims to examine the challenges posed to the global banking environment with the advent of phenomenal growth in Islamic banking and the changing macroeconomic environment. The paper reviews different approaches to analyze the banking sector performance and the success or failure thereof. The paper also identifies the main factors affecting banking sector performance and their relative impact on the overall stability and resilience of banks. The approach of this paper is more judiciously diagnostic and synthesizing in nature. The paper covers significant studies undertaken in banking sector and synthesizes the nature of elements used to predict the predilection status of Islamic and conventional commercial banks. The findings suggest that return on equity (ROE) and weighted capital adequacy ratio (WCAR) are the most important bank-specific factors that may be used to analyze bank's performance. The findings also suggest that not only bank-specific but macroeconomic factors also play an important role in determining a bank's performance in an economy, though the effect is usually widespread. Amongst macroeconomic factors, GDP growth rate, inflation, and real interest rate are most common factors affecting bank performance. This research is different from other researches as it takes into consideration the methodological, aeon and acclimatization perspective. Most researches do not see Islamic banking as a challenge to conventional commercial banking and the banking sector in general. The paper not only reviews Islamic banking as a major element of change in the overall banking environment but also as a potential intimidator to the conventional banking stream. 展开更多
关键词 bank performance Islamic banking COMPARISON RESILIENCE Z-SCORE macroeconomic factors
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Management Accounting as a Science: From Costs and Benefits Analysis of Productions to Strategic Planning of Uncertainty
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作者 Elisabetta Mafrolla 《Journal of Modern Accounting and Auditing》 2016年第12期577-581,共5页
This article discusses the role assumed by management accounting as a discipline over years. Management accounting has long lived in the shadow of financial accounting, and has been often accused of fostering producti... This article discusses the role assumed by management accounting as a discipline over years. Management accounting has long lived in the shadow of financial accounting, and has been often accused of fostering productivity rather than creativity. The revolution involving the business environment in the last decades has much improved the role of creativity and innovation and the adaptability of the fn-m to the context often was a key to success. This article supports the innovative role of management accounting in the post-modem era, aimed at reducing the strategic dominance of the increasing uncertainty. 展开更多
关键词 management accounting strategic planning history of accounting INNOVATION UNCERTAINTY
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The Impact of Voluntary IAS/IFRS Adoption on Medium Italian Private Entities: Implications for the Adoption of IFRS for SMEs
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作者 Paola Rossi Thomas Hanni 《Journal of Modern Accounting and Auditing》 2016年第12期582-611,共30页
The EU Regulation 1606/2002 enhanced the financial statement comparability by requiring the International Financial Reporting Standards (IFRS) mandatory application. In Italy, the implementation of EU regulation sta... The EU Regulation 1606/2002 enhanced the financial statement comparability by requiring the International Financial Reporting Standards (IFRS) mandatory application. In Italy, the implementation of EU regulation stated that listed firms are required to prepare their financial statements in accordance with IFRS, then extended to private entities on a voluntary basis. The study examines the extent to which the change from Italian Generally Accepted Accounting Principles (GAAP) to IFRS has affected Italian small and medium-sized entities (SMEs). The results suggest that profit and equity reported under IFRS is higher than that reported under Italian GAAP and that the most relevant and frequent impacts are caused by the adoption of IAS 38, IAS 16, IAS 19, IAS 17, 1AS 39, and IAS 18. This study can inform companies and policy makers of the consequences of IFRS adoption in those countries which intend to expand the application of IFRS more widely to smaller companies. Moreover, comparing the similarity and differences between full IFRS and IFRS for SMEs, this study supports the opinion that SMEs regulation cannot provide significant simplification especially designed for the needs of SMEs. 展开更多
关键词 international accounting IFRS transition financial reporting medium enterprises
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Several Theoretical Problems Concerning PhD Candidate's Education in the Area of Modern Management Accounting 被引量:1
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作者 Xuying Yu 《Journal of Modern Accounting and Auditing》 2005年第2期1-6,共6页
This paper consists of five parts: Part one: "Modem Management Accounting Has Been Confronting with Serious Crises" points out that accompanied by the management systems shifting from material basis to human (kn... This paper consists of five parts: Part one: "Modem Management Accounting Has Been Confronting with Serious Crises" points out that accompanied by the management systems shifting from material basis to human (knowledge) basis, and the IT developing rapidly, the management accountants' services that continue to remain at original level would become no useful very soon. Part two: "PhD Candidates' Education Would Be Essential to Develop Their Disciplines' Scholarship" explores the main peculiarities of PhD candidates' education, and why the development of PhD Candidates' Creative thinking should be permeated through the doctoral programs from the beginning to the end, so as to make them possible to develop their disciplines' scholarship. Part three: "The Quality Requirements of PhD Candidates in the Area of Modern Management Accounting" explains in detail why the development of management accounting should shift from the quantitative perspective to humanistic perspective so that management accountants can play an important role in the process of decision-making on the basis of employing their comprehension thinking that is a kind of humanistic thinking. This paper views this direction of development is essential to promote management accountants' self-impendence and self-vitality and to eliminate their crises cited above as well in the new historical era. Part Four: "The Key Points of the Doctoral Program in Modem Management Accounting" explores how to implement a doctoral program successfully in order to develop PhD Candidates' Creative Thinking, carrying forward academic democracy emphasized. Part Five: "Conclusion" points out how the topics discussed in this paper are linked up each other, and why and how the new developing tendency of management accounting is essential to make this discipline more suitable to the development of knowledge economy. 展开更多
关键词 elite education creative thinking academic democracy expert judgment comprehensionthinking humanistic perspectives
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Application of GM(1,1) Prediction Model in Science and Technology Novelty Search Work
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作者 XiangRong Gao Jing Du 《International Journal of Technology Management》 2014年第11期104-106,共3页
Grey system theory has been widely applied to many domains such as economy, agriculture, management, Social Sciences and so on. Based on the theory of grey system, this paper established GM(1,1) grey predict model f... Grey system theory has been widely applied to many domains such as economy, agriculture, management, Social Sciences and so on. Based on the theory of grey system, this paper established GM(1,1) grey predict model for the first time to forecast The number of Scitech novelty search item and The staff number of Sci-Tech Novelty Search. The predicting results are almost close to the actual values, which shows that the model is reliable so that the models could be used to forecast the two factors in the future years. The study will help the scientific management of Sci-Tech Novelty search work for Novelty search organizations. 展开更多
关键词 GM(1 1) model grey theory Sci-Tech Novelty search
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Promote Combinational Researches, Training, and Applied Scientific Technology in Universities and Institutes in Vietnam
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作者 Thi Dung Nguyen Hong Phuc Nguyen 《Sociology Study》 2016年第5期342-347,共6页
To promote the combination of research, training, and scientific technology application is the main policy of the Vietnam Communist Party and State of their management to their meeting of the needs toward their radica... To promote the combination of research, training, and scientific technology application is the main policy of the Vietnam Communist Party and State of their management to their meeting of the needs toward their radical and comprehensive renovation with educational and training processes. There are some solutions such as: To develop a national project on combination of research and scientific technology application in social science in Vietnam was administered, to develop a set of criteria to ensure effectiveness of combination of research and training which will be based on the needs of society was assessed, to increase self-control of research institutes and universities of social science sector in combination of research and scientific technology application was examined, to be continued of the renovation management mechanism was managed, the cost norm and means of providing finance research and scientific technology application in social science were founded. The comprehensive legal framework and criteria of combination of research and scientific technology application as a basic for evaluating activities of research and scientific technology application in social science were used. Suggestions that this study was to apply scientific technology in transferring national university and investigation of the key universities into universities' researches were provided. 展开更多
关键词 SCIENTIFIC TRAIN institute university social science
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A SYSTEM DYNAMICS APPROACH FOR SUSTAINABLE DEVELOPMENT IN THE MIYUN RESERVOIR AREA, CHINA 被引量:3
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作者 SUN Yan feng,GUO Huai cheng,QU Guang yi(Center for Environmental Sciences,Peking University,Beijing 100871,P. R. China) 《Chinese Geographical Science》 SCIE CSCD 2002年第2期157-165,共9页
Miyun Reservoir was designated as the water source of Beijing City in 1982. Since that time, socio economic development in Miyun Area has been slowing due to the restriction of severe environmental standards. More and... Miyun Reservoir was designated as the water source of Beijing City in 1982. Since that time, socio economic development in Miyun Area has been slowing due to the restriction of severe environmental standards. More and more attention from the public and government has been paid to the regional sustainable development. And an effective planning for the local society management system is urgently desired. In this study, a regional sustainable development system dynamics model, named MiyunSD, is developed for supporting this planning task. MiyunSD consists of dynamic simulation models that explicitly consider information feedback that governs interactions in the system. Such models are capable of simulating the system′s behavior and predicting its developing situation of the future. For the study case, interactions among a number of system components within a time frame of fifteen years are examined dynamically. Three planning alternatives are carefully considered. The base run is based on an assumption that the existing pattern of human activities will prevail in the entire planning horizon, and the other alternatives are based on previous and present planning studies. The different alternatives will get different system′s environmental and socio economic results. Through analyzing these dynamic results, local authorities may find an optimal way to realize the objectives that the regional environment will be well protected and at the same time the economy will be rapidly developed. 展开更多
关键词 Miyun reservoir sustainable development MODEL POLICY MANAGEMENT system dynamics
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The Swine Flu Pandemics in Portugal Through Newspaper Humour
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作者 Gongalo Pereira Rosa 《Journalism and Mass Communication》 2012年第7期735-747,共13页
Using semiotic and discourse analysis methodologies to uncover denotative and connotative meanings in journalism production, following Roland Barthes's work, our research analyzed newspaper humour published in one Po... Using semiotic and discourse analysis methodologies to uncover denotative and connotative meanings in journalism production, following Roland Barthes's work, our research analyzed newspaper humour published in one Portuguese newspaper about the global build-up of the swine flu (H1N1) scare of 2009-2010. Results demonstrate that humour was much quicker than traditional journalistic templates to assign responsibilities and depict failures in the crisis management system, precociously suggesting that the pandemic could be just another moral panic similar to the bird flu of 2005. Through humour, newspapers stressed the cyclic nature of health risks, reducing the impact of dramatic information on the audience. It is therefore suggested that the sociological analysis of a media outlet in the context of a complex and emotional case such as the 2009-2010 pandemic implies its deconstruction layer by layer in order to obtain a clear picture of the mechanisms of social construction of reality. 展开更多
关键词 editorial humour risk society news constraints JOURNALISM
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A Critical Analysis of the Educational Impact of Steve Fuller's Social Epistemology
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作者 Koichiro Misawa 《Journal of Philosophy Study》 2013年第9期867-879,共13页
In this paper, I examine Steve Fuller's "sociological" social epistemology that must be distinguished from its "philosophical" counterpart. Fuller's sociological social epistemology can prompt deep philosophical... In this paper, I examine Steve Fuller's "sociological" social epistemology that must be distinguished from its "philosophical" counterpart. Fuller's sociological social epistemology can prompt deep philosophical analyses of the conditions for knowledge that themselves bear on what should count as knowledge. That is, it can be a vital prelude to developing an interdisciplinary investigation into educational issues. This paper looks at the three features that form an integral part of Fuller's social epistemology, which is partly elucidatory and partly critical: naturalistic, normative, and organizational aspects. It goes on to explore whether and to what extent Fuller's criticism of an "always already" thesis in philosophy and his idea of "knowledge management" afford an understanding of human knowledge in particular and human development in general. This paper concludes with an observation that Fuller's social epistemology is flawed in some respects but nonetheless is of relevance to the philosophical study of education. 展开更多
关键词 sociological social epistemology Steve Fuller analytic social epistemology the naturalistic aspect ofknowledge the normative aspect of knowledge the organizational aspect of knowledge the "always-already"thesis in philosophy implications for philosophy of education
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Social Media Sites Enhance Online Teaching and Learning Activities: Instructors' Perceptions: A Case Study
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作者 Dan V. Dao 《Journal of Literature and Art Studies》 2015年第7期544-560,共17页
Online teaching and learning environments have been booming worldwide. However, many universities in developing countries cannot afford learning management systems, such as Blackboard or WebCT. Therefore, this qualita... Online teaching and learning environments have been booming worldwide. However, many universities in developing countries cannot afford learning management systems, such as Blackboard or WebCT. Therefore, this qualitative study explores the possibility of using social media sites for online instruction due to the fact that their prominent utilities are similar to those of Blackboard and other learning management systems. Through purposeful sampling, four university professors using social media for online instruction were selected as participants, in order to gain insights from their perspectives regarding its usage as an alternative instructional medium. Using the constant comparison method and open coding, data was gathered and triangulated from participant interviews, observations of participants' online courses on social media sites; documents collected from their online courses; and the researcher's reflexive journal. Thematic findings revealed that social media sites increased (1) interaction and communication between the instructor and students, (2) interaction, communication, and collaboration among students, (3) and interaction between students with materials. It is believed that the significance of the research findings can be transferred to the similar online teaching contexts where learning management systems cannot be afforded. 展开更多
关键词 social media sites ONLINE qualitative technology
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Teaching Finance and Financial Accounting in an On-Line Program
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作者 Mark Potter 《Journal of Modern Accounting and Auditing》 2012年第3期330-339,共10页
In 2006, a private highly ranked Association to Advance Collegiate Schools of Business International [AACSB] accredited business school introduced a hybrid face to face and on-line MBA program, tailored towards workin... In 2006, a private highly ranked Association to Advance Collegiate Schools of Business International [AACSB] accredited business school introduced a hybrid face to face and on-line MBA program, tailored towards working professionals. The features of the program were highlighted by the ability of the participants to receive an MBA in about two years while maintaining their full-time jobs. Despite the considerable rigor and cost, the growth of the program has far exceeded original projections, and enrollment currently stands at over 400 participants in three locations, with a fourth slated for opening in 2012. In addition, the pedagogical tools learned and employed by the faculty and administrators are now being utilized in all other undergraduate, graduate, and executive education levels. Because the program curriculum spans both face to face and on-line learning, as well as a multi-disciplinary content and process, it has been challenging from the faculty side along a number of dimensions. This paper seeks to express the content and pedagogical angles from the view of one discipline's experience, so that other faculty and administrators can benefit from seeing this particular "early adoption" approach. In short, the author hopes that this paper steepens the learning curve for others who are thinking of delivering or teaching in this type of programmatic model in the future. 展开更多
关键词 FINANCE ACCOUNTING EDUCATION TEACHING ON-LINE
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Philosophical Foundations of Business Ethics: French Philosophy and Social Theory in Relation to Ethics and Philosophy of Management
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作者 Jacob Dahl Rendtorff 《Journal of Philosophy Study》 2016年第2期96-102,共7页
This article gives an overview of my book French Philosophy and Social Theory. A Perspective for Ethics and Philosophy of Management, published by Springer 2014. As an extension of my earlier work on French philosophy... This article gives an overview of my book French Philosophy and Social Theory. A Perspective for Ethics and Philosophy of Management, published by Springer 2014. As an extension of my earlier work on French philosophy, this book provides an application of important concepts from contemporary French philosophy to business ethics and the ethics of organizations. Although the book covers a wide range of philosophers and philosophical movements, there is a core and deep unity of the book. This is the demonstration of how the conceptual resources of contemporary French philosophy from the early 20th Century to the present day can be applied to give us new perspectives on business ethics and the ethics of organizations. 展开更多
关键词 French philosophy ETHICS philosophy of management business ethics Corporate Social Responsibility (CSR) philosophy of sciences organization theory
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Revelation from the assurance engagements of the accounting industry in Japan
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作者 DONG Li-wei 《Journal of Modern Accounting and Auditing》 2009年第11期14-18,27,共6页
It is generally accepted that because of conflicts of interest, the public accounting firms provide auditing services combined with consulting services to their clients may be one of the main causes of financial repor... It is generally accepted that because of conflicts of interest, the public accounting firms provide auditing services combined with consulting services to their clients may be one of the main causes of financial reporting fraud. Separating the consulting services from the auditing services becomes a general trend at present. It is indispensable to determine the boundary of auditing and consulting, and simultaneously regulating the internal control within their respective fields. On the premise of transparency of financial information, the auditing service has been separated in some countries, in order to improve the credibility of accounting information. Relevant measures include measures conducted by the management officials to ensure the quality of financial report, enhancement of the responsibilities of the auditors, and the standard formulated by the government to evaluate the auditing process and auditing opinion. Statement on conceptual framework related to assurance engagement, proposed by the Japanese government (below called "statement proposed by the Japanese government for short), which verifies the credibility of financial information, is an example of the above-mentioned trend. Compared with Japan, China has different regulations and laws in relation to the assurance engagement. 展开更多
关键词 internal control self-discipline of the operators assurance engagement
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Five Success Factors in Elite Interviewing for Qualitative Research
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作者 Boontip Siritarungsri RN Julie Grant Karen Francis 《Journalism and Mass Communication》 2013年第2期69-75,共7页
The purpose of this paper is to describe the challenges of elite interviewing and identify key factors that ensure success for qualitative researchers. The authors draw on their own experiences of interviewing powerfu... The purpose of this paper is to describe the challenges of elite interviewing and identify key factors that ensure success for qualitative researchers. The authors draw on their own experiences of interviewing powerful and influential members of government and various professions as well as tips from experienced researchers from the fields of social sciences and health. They identify five essential steps to successful interviewing: (1) identifying the key informants; (2) negotiating access; (3) background research and preparation; (4) site selection, presentation questioning approach, and execution; and (5) follow-up. Each of them is discussed in detail. The authors argue that the most important quality for the elite interviewer is self-management which involves developing an individual style of interviewing that is responsive to setbacks and unexpected opportunities 展开更多
关键词 elite interviewing data generation qualitative research success factors
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Decision-Making Process in Japanese Board Room. Audit & Supervisory Board as a Source of Information to Outside Board Members: A Systematic Review
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作者 Maria Vasileva Ilieva Jin-ichiro Yamada 《Journal of Modern Accounting and Auditing》 2018年第1期17-34,共18页
I the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a sy... I the context of the Corporate Governance Code enactment in Japan, we examine how newly introduced outside directors in Japanese boards obtain information to take part in the decision-making process. We conducted a systematic review of the literature and found 18 peer-reviewed publications in a time span between 2000 and 2016 that described the asymmetry of information between the insider group of board directors (including the CEO) and the outside board members. Our fmdings show that for the course of more than a decade, despite all changes and reforms, the role of board directors, whether insiders or outsiders, is still supplementary. They are treated more as advisors than active part in the decision-making process. We reveal different insider sources of information as forming social ties with the CEO and/or inside board directors and collaboration with Audit & Supervisory Board (Kansayaku), which can help reduce this asymmetry and improve the decision-making process. We assume that it will be easier for the outsiders to establish contacts and form social ties with the Audit & Supervisory Board members because of their unspoken lower status and thus to obtain more information about the company internal affairs and discussions that take place during the informal meetings, where only insiders (including the CEO) are present. 展开更多
关键词 Japanese corporate governance decision-making role information processing outside board members Audit Supervisory Board
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