高职教育实施“双证“沟通的意义与策略     

解义刚  康玉忠 《长江工程职业技术学院学报》2004,21(1):11-12

提出高职开展"双证"沟通的必要性,探讨了高职实施"双证"的相关策略.  相似文献   

计提八项资产减值准备后合并会计报表编制方法的研究     

陈善丽  曾月明 《福建师大福清分校学报》2006,(5):34-37

由于合并会计报表抵销分录是以个别会计报表项目及其金额为基础编制的,计提八项资产减值准备后,资产负债表项目及其金额发生了变动,合并报表抵销分录也会发生相应的变动。本文主要对编制合并资产负债表时计提资产减值准备的各项资产及其计提的减值准备的各项目的抵销方法以及由于计提资产减值准备而影响的利润表项目的抵销方法进行了探讨。  相似文献   

浅谈"帐外资金"的形成及预防     

张晓燕 《宜宾学院学报》2004,4(6):79-80

<会计法>规定任何单位不得在法定会计帐簿外私设会计帐簿.帐外设帐是严重的违法行为,不利于资金的管理,造成资金流失.本文分析帐外资金的形成渠道,研究解决和预防帐外资金的办法,重点是加强财务监督,完善内部会计制度.  相似文献   

非线性热敏电阻测温的线性处理   总被引：5，自引：0，他引：5  

王行迅 《成都教育学院学报》2005,19(11):75-76

热敏电阻的非线性影响了其在精密测温电路中的精度.文中给出了一种线性化处理方法--互补法,该方法可以大幅度提高其精度.  相似文献   

A man on the inside: Unlocking communities as complementary assets     

Linus Dahlander 《Research Policy》2006,35(8):1243-1259

Since Teece's seminal paper explaining who were the gainers from technological innovation, increased globalization and the information and communication technology revolution have brought new ways for firms to organize and appropriate from innovation. A new more open model of innovation suggests that firms can benefit from sources of innovation that stem from outside the firm. The central theme of this paper is how firms try to unlock communities as complementary assets. These communities exist outside firm boundaries beyond ownership or hierarchical control. Because of practices developed by communities to protect their work, firms need to assign individuals to work in these communities in order to gain access to developments and, to an extent, influence the direction of the community. Using network analysis we show that some software firms sponsor individuals to act strategically within a free and open source software (FOSS) community. Firm sponsored individuals interact with more individuals than interact with them, and also they seek to interact with central individuals in the community. However, we can see differences in how individuals interact, depending on whether their affiliation is with a dedicated FOSS firm or an incumbent in the software industry. Apparently, some firm managers believe they need ‘a man on the inside’ to be able to gain access to communities.  相似文献   

Learning and adaptation with regard to complementary medicine in a foreign context: Intercultural experiences of medical students from different cultural backgrounds     

《Int J Intercult Relat》2016

Little is known about challenges and transition that medical students from different cultural backgrounds face with regard to complementary medicine (CM). This paper explores such students’ experiences and perspectives of socio-cultural and academic difference with regard to CM and experiences of intercultural relations. Using a constructivist grounded theory approach, 30 in-depth qualitative interviews were conducted with medical students across 10 Australian medical schools. The data were rigorously analysed through a systematic process of coding, categorisation and theoretical development. The findings indicate that students adapted considerably to the host culture. Students with Western backgrounds integrated better socio-culturally and academically compared to students with non-Western backgrounds. Although nationality represented cultural identity, students’ construction of cultural difference was informed by their perception of diverging value systems within the specific educational environment. These values were, in turn, reflected in students’ reported behaviours, attitudes, and levels of engagement in socio-cultural and academic aspects of university life. Adaptation employed by students was evidenced largely due to their conflicting sense of responsibility towards familial culture regarding CM and focus on fitting in. While students’ tendency to gravitate towards cultural peers was evident, most students adapted to their host environment regarding CM to fit into normal intercultural encounters during medical school. In conclusion, students’ intercultural contact with regard to CM was both complex and problematic. At a time of significant diversification within the higher education student body, this paper highlights the role medical education institutions can play in fostering intercultural and academic guidance and support.  相似文献   

基于互补性资产视角的绿色管理创新与二次竞争优势研究     

叶红  沈灏  郑海昌 《科技管理研究》2015,(20)

通过伊利集团2008—2012年的纵向案例研究,考察基于互补性资产视角的企业绿色管理创新与二次竞争优势问题。研究发现,伊利集团在面对重大食品绿色危机时能够很好地利用各种互补性资产创新绿色管理方式、提升绿色管理能力,有效地帮助企业从危机中摆脱出来,再次建立企业的二次竞争优势。同时,通过案例分析发现,伊利集团通过互补性资产创新绿色管理具有4种类型,且它们之间存在内容多样性和结构复杂性的绿色管理创新特征。  相似文献   

上海在长江三角洲体育合作中的优势初探     

薛芳 《首都体育学院学报》2005,17(1):33-35

采用文献资料综述法和专家访谈法,阐述了上海在长三角体育合作中优势及其发挥。总结了长三角体育合 作的现状,分析上海在长三角体育圈中的优势所在,并进一步就阻碍上海在长三角体育合作中优势发挥的障碍展 开讨论,最后提出有利于当前长三角地区体育合作发展的对策与建议。  相似文献   

新会计准则下无形资产的会计处理     

阮迪  李从阳 《孝感职业技术学院学报》2008,11(4):71-74

文章就2007年新的会计准则对无形资产的确认、初始计量、后续计量、无形资产减值的账务处理作出了分析。  相似文献   

人文社会科学专业实验室资产管理现状、问题及对策探究     

尹发跃  郭淑芬  吕欣苗  袁旭东  镇玲 《现代教育技术》2007,17(11):97-99

对高等院校人文社会科学专业实验室资产管理现状、存在的问题作了一些简要分析,并提出了一些相应的对策。  相似文献