Higher vocational education is the main place for cultivating high skilled talents.Only teachers with rich skills can cultivate excellent skilled talents.In order to promote the reform of vocational education,the focu...Higher vocational education is the main place for cultivating high skilled talents.Only teachers with rich skills can cultivate excellent skilled talents.In order to promote the reform of vocational education,the focus should be on building a team of high-quality professional teachers.In the Opinions on Comprehensively Improving the Teaching Quality of Higher Vocational Education that was issued by the Ministry of Education,it has been proposed that professional teachers should be encouraged to practice in enterprises,accumulate practical work experience,and improve practical teaching ability.The purpose of the vocational education community is to establish an enterprise practice base to meet the needs of the modem industry as well as effectively cultivate technical and skilled talents in line with enterprises.The industrial park industry is used as an example in this article to explore the operation mode of enterprise practice base in adapting to the development of the modem industry as well as to better serve the development of vocational teachers and the improvement of studentsJ professional ability.展开更多
In recent years, along with the development of education reform, the educational concepts have been updated continuously and the new educational theory is perfecting step by step. The students that the teachers contac...In recent years, along with the development of education reform, the educational concepts have been updated continuously and the new educational theory is perfecting step by step. The students that the teachers contact now are new-style students of great personalities and thoughts. The old nanny-style head teacher isn't suitable in modern time anymore. Only constant learning, constant innovation and constant surpassing yourself can make the successors adapt to the modern society. As an organizer and director of the class, how does the head teacher implement the enterprise management mode in the class management as the quality educational theory updating continuously? This subject is based on the widely proposed "class management under enterprise mode" to rethink the new class management methods under the new situation through the research and practice in one's own class and provide a new effective and feasible mode for the class management in the future.展开更多
While accounting practices(APs)are inherent to all businesses,factors to identify them are not always unanimous in the literature.This paper aims to analyze the contingency factors and accounting practices factors(APF...While accounting practices(APs)are inherent to all businesses,factors to identify them are not always unanimous in the literature.This paper aims to analyze the contingency factors and accounting practices factors(APFs),to see if and how very small enterprises(VSEs)produce and use accounting data.This research focuses on 10 semi-structured interviews with VSEs promoters or managers in Yaounde and surrounding.Content analysis is used to identify theirs accounting practices.That is,how and if accounting figures are produced and used.Very small enterprises(VSEs)use accounting practices.The majority is involved on forecasting and analyses or cost calculation.Mostly,cost calculation(management accounting)is used but,some are also applying daily registration of transactions(general accounting)and the assessment of financial situation(financial analysis).The principal implication here is in regard with accounting standards for VSEs.Taxation must be based on accounting.But that is not the case in our context.At least,75%of companies in Cameroun are VSEs.This means that they should be taken into account for accounting rules revisions.It emerges that the accounting practices of very small enterprises depend on the retention capacity of the manager,its profile,and the nature of the activity.The emergence of these variables can permit to apprehend the Information Accounting System of VSEs.展开更多
With the ever-deepening process of China’s reform of its economic and foreign trade system, local foreign trade enterprises are all developing according to the needs of the socialist market economy, as and to normal ...With the ever-deepening process of China’s reform of its economic and foreign trade system, local foreign trade enterprises are all developing according to the needs of the socialist market economy, as and to normal international practices, as management and operation require. In recent years, the reform of foreign trade enterprises has undergone three stages: the stage of contracted management, the stage of the contractor being responsible for profits and losses and the stage of changing the managemental system. The enterprises, which formerly only carried out展开更多
As a China national comprehensive tropical plants garden, the Xin LongTropical Plants Garden undertakes multiple tasks of scientific research, species protection, popularscience education and tourism reception. Same a...As a China national comprehensive tropical plants garden, the Xin LongTropical Plants Garden undertakes multiple tasks of scientific research, species protection, popularscience education and tourism reception. Same as a global tropical plants garden, it also faces thestrategic tasks of reasonable utilization of biological resources and environmental protection,international exchange and international cooperation and upgrading the level of management. How toupgrade the level of services; how to provide the society with high quality tourism services; how toachieve both re-sources exploitation and environmental protection; how to match with theinternational practice; how to eliminate technical barrier of trade and ensure fair competition etc;all these are the problems of common concern of both domestic and foreign enterprises of tourismservice. The Xin Long Tropical Plants Garden has taken a trial implementation of ISO9001:2000 and18014001:1996 dual standard system since 2001 and passed the certification of CQM (ChinaCertification Center for Quality Mark) in 2002 and gained the certificate of IQNet, so set anexample in implementing standardized management for both domestic and foreign enterprises of tourismservice.展开更多
This paper focuses on the establishment of the teaching mode of innovative and practical architectural professionals, which is assisted by colleges and universities, enterprises, governments and research institutions....This paper focuses on the establishment of the teaching mode of innovative and practical architectural professionals, which is assisted by colleges and universities, enterprises, governments and research institutions. This paper believes that through the reform of the teaching mode, we can solve the problems such as the ivory-towered teaching of architecture in colleges and universities, the superficial teaching contents, inadequate teaching staff, students' poor innovation practice ability and tight professional funds. It is expected that this paper can provide assistance for architecture majors in the guidance of innovative ideas, the building of practical ability, and the establishment of knowledge system.展开更多
Objective To provide some references and suggestions for promoting the healthy development of pharmaceutical wholesale enterprises,improving the scientific supervision level of the drug regulatory department and ensur...Objective To provide some references and suggestions for promoting the healthy development of pharmaceutical wholesale enterprises,improving the scientific supervision level of the drug regulatory department and ensuring the quality of drugs in the circulation.Methods Retrieving the items on the official websites of the national and provincial drug regulatory departments from 2017 to 2019 that didn’t meet the requirements of the 2016 edition of the Good Supplying Practice in pharmaceutical wholesale enterprises under various inspections,the defective items were summarized and analyzed,and further study of the changes of defective items was conducted.Results and Conclusion 908 pharmaceutical wholesale enterprises had definite defective items,and 218 items violated the Guidelines for On-site Inspection of the Good Supplying Practice,with a cumulative frequency of 3874 defects.Defective items with high-frequency mainly occurred in storage and maintenance,facilities and equipment,personnel and training,general rules and sales.The average defect frequency in each pharmaceutical wholesale enterprises increased year by year,but the proportion of serious defective items decreased significantly.It is recommended that based on improving drug quality,pharmaceutical wholesale enterprises should strengthen personnel training to enhance their awareness of quality responsibility.Besides,the drug regulatory department should increase inspection and crackdown on illegal business operations and the deception of pharmaceutical wholesale enterprises.展开更多
文摘Higher vocational education is the main place for cultivating high skilled talents.Only teachers with rich skills can cultivate excellent skilled talents.In order to promote the reform of vocational education,the focus should be on building a team of high-quality professional teachers.In the Opinions on Comprehensively Improving the Teaching Quality of Higher Vocational Education that was issued by the Ministry of Education,it has been proposed that professional teachers should be encouraged to practice in enterprises,accumulate practical work experience,and improve practical teaching ability.The purpose of the vocational education community is to establish an enterprise practice base to meet the needs of the modem industry as well as effectively cultivate technical and skilled talents in line with enterprises.The industrial park industry is used as an example in this article to explore the operation mode of enterprise practice base in adapting to the development of the modem industry as well as to better serve the development of vocational teachers and the improvement of studentsJ professional ability.
文摘In recent years, along with the development of education reform, the educational concepts have been updated continuously and the new educational theory is perfecting step by step. The students that the teachers contact now are new-style students of great personalities and thoughts. The old nanny-style head teacher isn't suitable in modern time anymore. Only constant learning, constant innovation and constant surpassing yourself can make the successors adapt to the modern society. As an organizer and director of the class, how does the head teacher implement the enterprise management mode in the class management as the quality educational theory updating continuously? This subject is based on the widely proposed "class management under enterprise mode" to rethink the new class management methods under the new situation through the research and practice in one's own class and provide a new effective and feasible mode for the class management in the future.
文摘While accounting practices(APs)are inherent to all businesses,factors to identify them are not always unanimous in the literature.This paper aims to analyze the contingency factors and accounting practices factors(APFs),to see if and how very small enterprises(VSEs)produce and use accounting data.This research focuses on 10 semi-structured interviews with VSEs promoters or managers in Yaounde and surrounding.Content analysis is used to identify theirs accounting practices.That is,how and if accounting figures are produced and used.Very small enterprises(VSEs)use accounting practices.The majority is involved on forecasting and analyses or cost calculation.Mostly,cost calculation(management accounting)is used but,some are also applying daily registration of transactions(general accounting)and the assessment of financial situation(financial analysis).The principal implication here is in regard with accounting standards for VSEs.Taxation must be based on accounting.But that is not the case in our context.At least,75%of companies in Cameroun are VSEs.This means that they should be taken into account for accounting rules revisions.It emerges that the accounting practices of very small enterprises depend on the retention capacity of the manager,its profile,and the nature of the activity.The emergence of these variables can permit to apprehend the Information Accounting System of VSEs.
文摘With the ever-deepening process of China’s reform of its economic and foreign trade system, local foreign trade enterprises are all developing according to the needs of the socialist market economy, as and to normal international practices, as management and operation require. In recent years, the reform of foreign trade enterprises has undergone three stages: the stage of contracted management, the stage of the contractor being responsible for profits and losses and the stage of changing the managemental system. The enterprises, which formerly only carried out
文摘As a China national comprehensive tropical plants garden, the Xin LongTropical Plants Garden undertakes multiple tasks of scientific research, species protection, popularscience education and tourism reception. Same as a global tropical plants garden, it also faces thestrategic tasks of reasonable utilization of biological resources and environmental protection,international exchange and international cooperation and upgrading the level of management. How toupgrade the level of services; how to provide the society with high quality tourism services; how toachieve both re-sources exploitation and environmental protection; how to match with theinternational practice; how to eliminate technical barrier of trade and ensure fair competition etc;all these are the problems of common concern of both domestic and foreign enterprises of tourismservice. The Xin Long Tropical Plants Garden has taken a trial implementation of ISO9001:2000 and18014001:1996 dual standard system since 2001 and passed the certification of CQM (ChinaCertification Center for Quality Mark) in 2002 and gained the certificate of IQNet, so set anexample in implementing standardized management for both domestic and foreign enterprises of tourismservice.
基金Sponsored by 2016 Liaoning Provincial Program for the 13th Five-Year Plan for Education Science(JG16DB222)2017 Teaching Reform Program of University of Science and Technology Liaoning2018 Special Fund for Teaching Research on Innovation and Entrepreneurship Education in University of Science and Technology Liaoning(GJ18ZD05)
文摘This paper focuses on the establishment of the teaching mode of innovative and practical architectural professionals, which is assisted by colleges and universities, enterprises, governments and research institutions. This paper believes that through the reform of the teaching mode, we can solve the problems such as the ivory-towered teaching of architecture in colleges and universities, the superficial teaching contents, inadequate teaching staff, students' poor innovation practice ability and tight professional funds. It is expected that this paper can provide assistance for architecture majors in the guidance of innovative ideas, the building of practical ability, and the establishment of knowledge system.
文摘Objective To provide some references and suggestions for promoting the healthy development of pharmaceutical wholesale enterprises,improving the scientific supervision level of the drug regulatory department and ensuring the quality of drugs in the circulation.Methods Retrieving the items on the official websites of the national and provincial drug regulatory departments from 2017 to 2019 that didn’t meet the requirements of the 2016 edition of the Good Supplying Practice in pharmaceutical wholesale enterprises under various inspections,the defective items were summarized and analyzed,and further study of the changes of defective items was conducted.Results and Conclusion 908 pharmaceutical wholesale enterprises had definite defective items,and 218 items violated the Guidelines for On-site Inspection of the Good Supplying Practice,with a cumulative frequency of 3874 defects.Defective items with high-frequency mainly occurred in storage and maintenance,facilities and equipment,personnel and training,general rules and sales.The average defect frequency in each pharmaceutical wholesale enterprises increased year by year,but the proportion of serious defective items decreased significantly.It is recommended that based on improving drug quality,pharmaceutical wholesale enterprises should strengthen personnel training to enhance their awareness of quality responsibility.Besides,the drug regulatory department should increase inspection and crackdown on illegal business operations and the deception of pharmaceutical wholesale enterprises.