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薛双,双,(shuangshuang Xue),刘,丽,娜(Lina Liu) 아시아무역학회 2015 Journal of Asia Trade and Business Vol.2 No.1
Under the background of the corporate governance of separation between the ownership and the right of management, earnings management is a common phenomenon in Chinese capital market, however the estimation of earnings management’ degree is the premise of the research on earnings management. This paper summarized the measurement model of accrual earnings management that and considered that through replacement and restructuring of non operation assets, debt restructuring and asset gift can adjust the items below the line, which can affect the accrued profit of enterprise; Inventory impairment provision and reversal can also affect the corporate earnings, and then propose a new measurement model of earnings management. Through empirical analysis we found that each factor of the new model can pass the significant test, this new model can fully reflect the phenomenon of earnings management of enterprises, so a new method for the measurement of enterprises’ earnings management is proposed.
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Exploring the ACR Model of Practical Teaching in Hotel Management of Higher Vocational College
Zhang Xueli(张,雪丽,) 세계문화관광학회 2008 Conference Proceedings Vol.9 No.0
This paper, on the background of school and the enterprise co-operation, discusses educating the tourism talents commonly and effectively; And also in combination of the teaching reform carried out by Tourism College of Zhejiang, put forward ACR mode for tourism talents. It further analyzes the implication the effect and the inspiration of mode. 本文在探讨校企合作背景下,旅游院校与饭店企业如何共同、有效地进行旅游人才的培养; 结合当前浙江旅游职业学院开展的实践教学改革模式,提出ACR旅游专业人才培养实习管理模式,剖析了该模式的内涵,并对该模式的实施效果与启示作了分析。
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