Strategies in Accounting and Management最新文献_第7页

Practical Approaches to Enhance the Effectiveness of Student Learning in Internet Courses 在网络课程中提高学生学习效率的实践方法

Strategies in Accounting and Management Pub Date : 2020-03-13 DOI: 10.31031/siam.2020.01.000518

Chon-Huat Goh

{"title":"Practical Approaches to Enhance the Effectiveness of Student Learning in Internet Courses","authors":"Chon-Huat Goh","doi":"10.31031/siam.2020.01.000518","DOIUrl":"https://doi.org/10.31031/siam.2020.01.000518","url":null,"abstract":"With the current crisis of COVID-19, many universities are ordering shutdowns and moving courses on-line. Course offered via the internet is growing rapidly in recent years and will continue to grow into the future. We believe the recent crisis will further accelerate the growth of Internet courses. The reasons for this high growth include the need for social distancing, high cost of providing the education, the geo-graphical dispersion of students who may also currently hold jobs, the students’ increasing access to the internet, the increasing effectiveness internet tools, as well as the lowering of the costs, associated in aiding the communication and learning between the students and instructor. Unlike face-to-face classroom experience, in internet e-learning the instructor does not meet with the students and, thus, the effectiveness of the learning can be difficult to assess because lack of direct face-to-face contact. In this paper, we first discuss the state-of-the-art literature of e-learning. We then propose several important course design principles for asynchronous internet e-learning as well as suggest several implementation guidelines to ensure that such that the internet e-learning course is effective. Finally, we propose several important areas for further research for enhancing e-learning.","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115410575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Managing in the Hyper-Connectivity Era: The New Managerial Agenda 超连接时代的管理:新的管理议程

Strategies in Accounting and Management Pub Date : 2020-03-12 DOI: 10.31031/siam.2020.01.000517

Jaume Llopis

引用次数: 0

An Alternate Interpretation of VIX Evidence: Will the Real VIX Please Stand-Up? 对VIX证据的另一种解释:真实的VIX会站起来吗?

Strategies in Accounting and Management Pub Date : 2020-03-05 DOI: 10.31031/siam.2020.01.000516

Hancock Gd

{"title":"An Alternate Interpretation of VIX Evidence: Will the Real VIX Please Stand-Up?","authors":"Hancock Gd","doi":"10.31031/siam.2020.01.000516","DOIUrl":"https://doi.org/10.31031/siam.2020.01.000516","url":null,"abstract":"In spite of efforts to securitize the VIX, it cannot be done. The theoretical benefits of VIX have provided in valuable insight into the behavior of volatility but the attempts to create a tradable alternative have failed. This paper rejects the notion that VIX-products are related to the VIX, rejects the misnomer index, in favor of statistic, rejects the idea of the VIX-statistic as a separate asset class and rejects the VIX as a measure of fear. Instead, VIX-products are by design between 6-16 times different from the VIX-statistic. Using daily data from inception, the VIX is first tested as a predictor for the actual 30-day forward volatility of the S&P 500 Stock Index. Subsequent tests are based on hypotheses of equality between movements in VIX and selected VIX-products to changes in the S&P 500 Stock Index. The specific products studied are: VIX Futures 1-month roll, VIXM, VIXY, VIIX, VXX and VXZ. The VIXM and VIXY funds comprise the ETF group, while VIIX, VXX and VXZ notes represent the ETN group. The findings show that VIX is a poor predictor of SPFV and VIX-products exhibit large, significant differences from the VIX-statistic. The basic idea behind tradable volatility is to offer the benefits of VIX by mimicking its behavior. But the very creation of a secu rity provides a tangible contract that, by definition, is no longer just a statistic.","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128905616","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Managing with Social Responsibility: Reflection 社会责任管理:反思

Strategies in Accounting and Management Pub Date : 2020-03-02 DOI: 10.31031/siam.2020.01.000515

Orlando Petiz Pereira

引用次数: 0

The Effect of The Recent IFRS 16 on Major Financial Statements’ Ratios 最新的IFRS 16对主要财务报表比率的影响

Strategies in Accounting and Management Pub Date : 2020-02-12 DOI: 10.31031/siam.2020.01.000514

Michael E Yampuler

引用次数: 1

Ecological Governance and the Independent Assurance of Sustainability Reporting by Chinese Listed Companies 生态治理与中国上市公司可持续发展报告的独立保证

Strategies in Accounting and Management Pub Date : 2020-02-11 DOI: 10.31031/siam.2020.01.000513

John Margerison, J. Liao, Hongtao Shen

{"title":"Ecological Governance and the Independent Assurance of Sustainability Reporting by Chinese Listed Companies","authors":"John Margerison, J. Liao, Hongtao Shen","doi":"10.31031/siam.2020.01.000513","DOIUrl":"https://doi.org/10.31031/siam.2020.01.000513","url":null,"abstract":"The purpose of this paper is to examine independent assurance of sustainability reports in a major emerging economy - China. It draws on a theory of ecological governance which offers models, one of which China’s governance model appears to fit. Desk based research has been used to establish the take-up of independent assurance by all Chinese listed companies from 2003 to 2015. The findings are that the take-up of independent assurance by Chinese listed companies has been very low and was falling in 2015. Companies using independent assurance do not fit into the typical types identified by previous Western research and are dominated by financial companies. The key explanation for the low take-up is that Chinese governance based on ecological authoritarianism exercised by the government has little need for public exercises in legitimation such as independent assurance. The practical implications are that through understanding of governance mechanisms in an authoritarian model such as China’s this leads to understanding about a different approach to ecological governance. The paper is original in that it looks at independent assurance in China from a new perspective with emphasis on absence of such assurance, rather than statistical analysis of determinants.","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133233623","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impact of 2008 Recession on Consumer Discretionary Sector 2008年经济衰退对非必需消费品行业的影响

Strategies in Accounting and Management Pub Date : 2020-01-27 DOI: 10.31031/siam.2020.01.000512

Atasi Basu

引用次数: 0

Small and Medium-Sized Enterprises in Italy and Challenges they Face 意大利中小企业及其面临的挑战

Strategies in Accounting and Management Pub Date : 2020-01-08 DOI: 10.31031/siam.2020.01.000510

Grażyna Śmigielska

引用次数: 1

Grooming Accountants of the Future 培养未来的会计师

Strategies in Accounting and Management Pub Date : 2019-12-16 DOI: 10.31031/siam.2019.01.000509

Adi Masli

引用次数: 0

Managing Diversity and Inclusion in the Global Value Chain 管理全球价值链中的多样性和包容性

Strategies in Accounting and Management Pub Date : 2019-11-14 DOI: 10.31031/siam.2019.01.000508

Mustafa F Ozbilgin

{"title":"Managing Diversity and Inclusion in the Global Value Chain","authors":"Mustafa F Ozbilgin","doi":"10.31031/siam.2019.01.000508","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000508","url":null,"abstract":"Although many global and multinational organizations today have global diversity management statements, strategies and policies, their practices of diversity tend to remain local at the national level, rather than to comply with the global policies that organizations espouse to have [1-3]. There are significant reasons for this. First, diversity means different things across different countries as history gives meaning to diversity and inclusion [4-7]. For example, in the case of Britain the colonial past and therefore multiculturalism has been the dominant rationale for diversity [5]. Yet, in the case of Germany, the Nazi past prevents measurement and discussion of race and ethnic diversity unlike the way it is customary in English speaking countries Al Ariss et al. Second owing to significant differences among social movements and historical context that give meaning to categories of diversity and inclusion, highly varied priorities, practices and regulatory schemes have developed in each country [8]. Third, laws that regulate the diversity and Inclusion in organizations are national rather than global or international in nature, which means that in the absence of international laws in this field, cross-nationally consistent regulation of global organizations for diversity and inclusion remains an aloof ideal [9].","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130726648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1