-
Construction and Empirical Research of Teaching Quality Evaluation Index in Application-Oriented Universities Based on OBE Concept
Wu Gui-Ying,
Lin Jin-Tian
Issue:
Volume 11, Issue 3, June 2023
Pages:
96-103
Received:
14 October 2022
Accepted:
4 November 2022
Published:
18 May 2023
Abstract: Teaching quality is the development goal of higher education. Classroom teaching is closely related to teaching quality. The evaluation of classroom teaching quality that is suitable for college types and education models can promote and stimulate the improvement of teaching quality. The traditional teaching evaluation in application-oriented universities has problems such as evaluating content rather than ability, evaluation method focusing on results and less on the process, and evaluation indicators focusing on concepts and lack of pertinence. It is necessary to evaluate the teaching quality comprehensively and objectively from the perspective of education and teaching mode and the orientation of talent cultivation. Under the specific outcome-oriented (OBE) education and teaching model, the exploratory factor analysis method is used to construct a student-centered classroom teaching evaluation index system, covering 6 first-level indicators and 15 second-level evaluation indicators. Clarify the index weights at all levels of the index system to evaluate the quality and effect of classroom teaching under the OBE teaching concept. The evaluation index system, based on the OBE teaching concept, is a systematic framework, focusing on ability training, process evaluation, and targeted evaluation issues, enabling not only to improve the depth and breadth of the teaching evaluation but also helping application-oriented universities to promote the OBE education concept and achieve education and teaching high-quality development the goals.
Abstract: Teaching quality is the development goal of higher education. Classroom teaching is closely related to teaching quality. The evaluation of classroom teaching quality that is suitable for college types and education models can promote and stimulate the improvement of teaching quality. The traditional teaching evaluation in application-oriented unive...
Show More
-
Empirical Study on the Impact of Goodwill in Mergers and Acquisitions on Investment Efficiency of Listed Companies in A-Share Market
Issue:
Volume 11, Issue 3, June 2023
Pages:
104-110
Received:
1 April 2023
Accepted:
6 May 2023
Published:
18 May 2023
Abstract: Due to the current favorable economic situation in our country, companies are expanding their distribution scope by acquiring other small and medium-sized enterprises, leading to the emergence of goodwill in mergers and acquisitions. Investment efficiency is also an essential indicator for companies as it reflects their return on investment. Therefore, this article aims to find the relationship between the two through literature analysis and empirical research. Firstly, the origin and evolution of goodwill and the factors related to investment efficiency were analyzed through past literature, and the relevant theories related to goodwill in mergers and acquisitions and investment efficiency were discussed. Subsequently, the reasons for setting up research hypotheses were explained, and the corresponding sample selection was briefly summarized. Through regression analysis of variables and robustness tests, two conclusions were drawn. First, goodwill in mergers and acquisitions increased a company's non-efficiency investment, thereby reducing investment efficiency. Second, the inclusion of audit quality in the variables weakened the impact of goodwill in mergers and acquisitions on a company's investment efficiency. Therefore, two policy recommendations were proposed: to reduce a company's goodwill in mergers and acquisitions and to choose audit firms with relatively higher audit quality.
Abstract: Due to the current favorable economic situation in our country, companies are expanding their distribution scope by acquiring other small and medium-sized enterprises, leading to the emergence of goodwill in mergers and acquisitions. Investment efficiency is also an essential indicator for companies as it reflects their return on investment. Theref...
Show More
-
Research on the Influence of High-Tech Enterprise Strategy on Commercial Credit Financing
Issue:
Volume 11, Issue 3, June 2023
Pages:
111-117
Received:
17 April 2023
Accepted:
13 May 2023
Published:
18 May 2023
Abstract: Scientific and technological innovation has become an important strategic resource for the development of national economy. Due to the knowledge-intensive and technology-intensive characteristics of high-tech industries, the traditional pledge financing means are not suitable for such enterprises, and the commercial credit financing based on delayed payment has become an important means of short-term financing. Strategic management has always been a hot topic in the field of enterprise operation and management accounting, and the strategic decision-making of enterprises on financing will be reflected in the financial behavior of enterprises. Therefore, this paper takes China's A-share high-tech listed companies from 2004 to 2020 as samples, introduces A comprehensive index system of strategic aggressiveness, explores the impact path of strategic deviance on corporate commercial credit financing, and evaluates the moderating effect of market position on the relationship between the two. The results show that high-tech enterprise strategy can significantly affect the enterprise's commercial credit financing, with the increase of strategy aggressiveness, the enterprise's commercial credit financing ability will decline; This effect will be weakened for companies with high market position. Finally, this paper summarizes the research conclusions and puts forward suggestions from three perspectives, which has reference value for understanding the economic consequences of enterprises' strategic decisions, improving commercial credit financing strategies and determining enterprises' strategic transformation and development, and provides strategic decision-making suggestions for high-tech enterprises' short-term financing.
Abstract: Scientific and technological innovation has become an important strategic resource for the development of national economy. Due to the knowledge-intensive and technology-intensive characteristics of high-tech industries, the traditional pledge financing means are not suitable for such enterprises, and the commercial credit financing based on delaye...
Show More
-
Research on Influencing Factors of Young Students' Participation in Sports Activities Based on Social Ecology Theory
Zhang Yangyang,
Zhu Xiaotong,
Luo Fazhi
Issue:
Volume 11, Issue 3, June 2023
Pages:
118-125
Received:
21 April 2023
Accepted:
23 May 2023
Published:
29 May 2023
Abstract: Based on the theory of social ecology, this paper takes the influencing factor model of young students' participation in sports activities as the research object, and adopting the methods of literature review, questionnaire survey and mathematical statistics, this paper constructs a model of influencing factors of young students' participation in sports activities. It is considered that young students' participation in sports activities is influenced by multiple factors of individuals, schools, families and communities. Among them, school factors have the greatest influence on young students' participation in sports activities, followed by family factors, community factors rank third, and personal factors are the least, but their importance cannot be ignored. In the dimension of school influencing factors, the degree of influence on young students' participation in sports activities is as follows: school sports facilities and equipment, school peer groups, frequency of school sports competitions, opportunities for improving sports skills, and school sports characteristic culture; In the dimension of family influencing factors, parents' education style and parents' support have the greatest influence on young students' participation in sports activities. In the dimension of community influencing factors, community sports competitions and community sports organizations have the greatest influence on young students' participation in sports activities. In the dimension of personal influence factor.
Abstract: Based on the theory of social ecology, this paper takes the influencing factor model of young students' participation in sports activities as the research object, and adopting the methods of literature review, questionnaire survey and mathematical statistics, this paper constructs a model of influencing factors of young students' participation in s...
Show More
-
Reconstructing the Way of the Teacher - A Study of Zhang Shi's 'Preaching to the People'
Issue:
Volume 11, Issue 3, June 2023
Pages:
126-131
Received:
6 May 2023
Accepted:
22 May 2023
Published:
29 May 2023
Abstract: This paper explores how ZhangShi used the concept of "preaching the Way to the people" to reconstruct the concept of the Way of the Teacher. In traditional Chinese culture, the Way of the Teacher has always been viewed as the central concept of education, but ZhangShi's emphasis on "getting the king to do the Way" is closely related to the political status of scholars during the Song dynasty. This study analyzes ZhangShi's reasons for reconstructing the Way of the Teacher, which includes his concerns regarding the real-life situations of the people and the impact of the Hu Xiang School lineage on the scholarly culture. This is done to reveal the importance of ZhangShi's promotion of Confucian and Mencian teachings. Moreover, this paper delves into the core tenet of the Way of the Teacher: "getting the king to do the Way." Additionally, it provides an analysis of the principles of clarity and self-restraint, benefit to the people, and benevolent standing and righteous conduct. This paper also outlines the crucial aspects of the Way of the Teacher, which include the distinction between righteousness and profit, learning and order, and the unity of knowledge and action. Lastly, this study discusses the main purpose of the Way of the Teacher, which aims to establish a good socio-political order.
Abstract: This paper explores how ZhangShi used the concept of "preaching the Way to the people" to reconstruct the concept of the Way of the Teacher. In traditional Chinese culture, the Way of the Teacher has always been viewed as the central concept of education, but ZhangShi's emphasis on "getting the king to do the Way" is closely related to the politica...
Show More
-
An Analysis of the Humanistic Thought and Its Practical Significance in The Old Man and the Sea
Shihui Yang,
Cuiping Zhang
Issue:
Volume 11, Issue 3, June 2023
Pages:
132-135
Received:
7 May 2023
Accepted:
26 May 2023
Published:
29 May 2023
Abstract: The Old Man and the Sea is a novellas written by Ernest Hemingway and published in 1952, which not only won him the Pulitzer Prize in 1953, but also the Nobel Prize for Literature in 1954. This work created a "Fever of Hemingway literary" around the world. In this work, Hemingway not only portrays the images of dual Christs, the Great Marlin and the old man Santiago, but also the little boy Manolin as the Redeemer. This article takes the three images of the old man Santiago, the young boy Manolin, and the big marlin as the starting point to analyze the humanistic thoughts in The Old Man and the Sea and the rich practical significance behind them. The old man Santiago develops a sense of camaraderie with the big marlin during their intense struggle and is ultimately saved by the young boy Manolin. In face of voidable death, he still believes that a man can be destroyed, but not defeated. He dares to struggle against the cruel social reality and cruel fate. In this process, it also reflects Hemingway's reflection on the fate of modern Western individuals as a representative writer of The Lost Generation, as well as his concern and exploration for the way out of human survival difficulties.
Abstract: The Old Man and the Sea is a novellas written by Ernest Hemingway and published in 1952, which not only won him the Pulitzer Prize in 1953, but also the Nobel Prize for Literature in 1954. This work created a "Fever of Hemingway literary" around the world. In this work, Hemingway not only portrays the images of dual Christs, the Great Marlin and th...
Show More
-
Research and Practice of Integrating Ideological and Political Points into Russian Speciality of University
Issue:
Volume 11, Issue 3, June 2023
Pages:
136-140
Received:
7 May 2023
Accepted:
26 May 2023
Published:
29 May 2023
Abstract: In higher education teaching nowadays, the new concept of integrating ideological and political education into the curriculum has gradually become a new model for comprehensive student development and an important path to enhance the quality of talent cultivation. This article analyzes the issues existing in the integration of ideological and political points into Russian speciality courses in universities, including the need to improve teaching awareness, the relatively rigid integration of ideological and political content, and the necessity to strengthen the guidance provided by ideological and political education. To effectively implement curriculum ideological and political education, it is important to respect the essential laws of education and teaching, leverage the role of teachers as role models, integrate technology with ideological and political education, and collectively empower the construction of Russian majors. Furthermore, this article discusses how to enable Russian specialty students to combine professional basic knowledge with ideological and political points in the context of exploring the integration of ideological and political education into Russian specialty courses at universities. By clarifying the teaching objectives of Russian majors and continuously enriching the teaching content, as well as improving teaching methods, students can broaden their international perspective and cultivate a sense of attachment to their homeland and cultural confidence through the comparison and interaction of Chinese and Russian cultures.
Abstract: In higher education teaching nowadays, the new concept of integrating ideological and political education into the curriculum has gradually become a new model for comprehensive student development and an important path to enhance the quality of talent cultivation. This article analyzes the issues existing in the integration of ideological and polit...
Show More
-
Research on the Impact of CFO Background Heterogeneity on IPO Under-Pricing
Issue:
Volume 11, Issue 3, June 2023
Pages:
141-145
Received:
1 May 2023
Accepted:
22 May 2023
Published:
29 May 2023
Abstract: In the current market, IPO underpricing is widespread, which will bring a series of serious consequences to the company and the whole market. In the enterprise, the chief financial officer (CFO), as the financial core of the senior management, bears incomparable responsibilities for the enterprise finance. The role of the chief financial officer can be further reflected in the IPO process of the company. Generally speaking, the CFOs in different stages of listing are different, so their impact on IPO underpricing is also different. Based on this background, this paper takes the micro perspective of CFO's personal characteristics as the starting point to explore its impact on IPO underpricing rate. Firstly, this paper summarizes and introduces the relevant domestic and foreign research on the influencing factors of IPO Underpricing and the background characteristics of CFO. On the basis of understanding the research conclusions made by existing scholars, this paper considers the current market situation, studies relevant theories, considers the expected purpose, and puts forward a series of hypotheses combined with the existing results. Secondly, select effective indicators and models for empirical analysis to test the impact of the background characteristics of the CFO on the IPO underpricing range, and analyze whether the gender characteristics, educational characteristics and financial professional background characteristics of the CFO have a significant impact on the IPO underpricing range. Finally, according to the research results, this paper puts forward relevant suggestions to reduce IPO Underpricing and summarizes it.
Abstract: In the current market, IPO underpricing is widespread, which will bring a series of serious consequences to the company and the whole market. In the enterprise, the chief financial officer (CFO), as the financial core of the senior management, bears incomparable responsibilities for the enterprise finance. The role of the chief financial officer ca...
Show More
-
Research on the Relationship Between Executive Compensation and Corporate Performance
Issue:
Volume 11, Issue 3, June 2023
Pages:
146-150
Received:
5 May 2023
Accepted:
23 May 2023
Published:
29 May 2023
Abstract: In the modern fast-growing market, enterprises need to have keen insight and steady decision-making ability to adapt to the changing market environment and make corresponding adaptive changes, so as to better grasp the maintenance and development path of enterprises. In this process, senior managers play an important role and bear an important responsibility. This paper focuses on the relationship between executive compensation and corporate performance, and take the core competitiveness into consideration. This paper selects 424 A-share listed companies from 2016 to 2020 as the research object for research. We draw the following conclusions: (1) The promotion of executive compensation incentive can promote the improvement of enterprise performance; (2) Core competence has a significant mediating effect between executive compensation and corporate performance. Through this study, it is found that the correlation between the two and the role of core competitiveness are helpful for enterprises to make corresponding salary structure adjustment and give full play to the enthusiasm of executives; On the one hand, it can ensure the good operation of enterprises, on the other hand, it can avoid the stimulation of social class contradictions.
Abstract: In the modern fast-growing market, enterprises need to have keen insight and steady decision-making ability to adapt to the changing market environment and make corresponding adaptive changes, so as to better grasp the maintenance and development path of enterprises. In this process, senior managers play an important role and bear an important resp...
Show More
-
Preliminary Research on Tourism Landscape Planning in Nanchang River Section from the Third Space Perspective
Huang Xiaohui,
Zhai Yue,
Huang Kai
Issue:
Volume 11, Issue 3, June 2023
Pages:
151-154
Received:
21 April 2023
Accepted:
23 May 2023
Published:
29 May 2023
Abstract: In recent years, there has been a growing emphasis on the Three Mountains and Five Gardens scenic area in Haidian District, Beijing. While prioritizing the preservation of cultural heritage sites, efforts have been made to enhance green landscapes and ecological governance. However, the landscape of the Yangtze River water body, surrounding greenery, and overall promotion within the Three Mountains and Five Gardens area have remained limited to improvements within individual parks. Building upon the "Overall Protection Plan of Three Mountains and Five Parks Area (2019-2035)" organized by the Beijing Municipal Planning Commission and the Haidian District People's Government, this paper aims to explore and address the current issues in the tourism landscape planning of the Nanchang River section. These issues include insufficient landscape promotion, transportation inconveniences, and a lack of diverse tourism offerings. In the research context of "Building Beijing's 'Third Space' in the Three Mountains and Five Parks Area," corresponding solutions and comparative advantages will be proposed. Ultimately, a preliminary concept for an in-depth and feasible overall planning of the Nanchang River section will be presented.
Abstract: In recent years, there has been a growing emphasis on the Three Mountains and Five Gardens scenic area in Haidian District, Beijing. While prioritizing the preservation of cultural heritage sites, efforts have been made to enhance green landscapes and ecological governance. However, the landscape of the Yangtze River water body, surrounding greener...
Show More
-
Precise Analysis Mode Exploration of Class Management
Zhang Qiao,
Sheng Zhongyin
Issue:
Volume 11, Issue 3, June 2023
Pages:
155-159
Received:
5 May 2023
Accepted:
23 May 2023
Published:
29 May 2023
Abstract: Classes are the main place for students to study and live, as well as the basic organization of school education and teaching activities. Therefore, class management is an important part of school management. Through the analysis of various data of the class, we can accurately understand the advantages and shortcomings of the class, and then formulate targeted management strategies to improve the overall level of the class and the comprehensive quality of the children. This accurate analysis mode not only provides the class committee with a clear idea of managing the class, but also points out the direction for each student to improve themselves, and provides a basis for the counselor to manage and serve the students. Most articles start from the individual students for class management, but this article considers the class as a whole, takes the school evaluation index as the starting point, deeply analyzes the various indicators of the class, identifies the disadvantages of the class, classifies guidance, and practice proves that the method in this paper has a good role in promoting the construction of class learning style.
Abstract: Classes are the main place for students to study and live, as well as the basic organization of school education and teaching activities. Therefore, class management is an important part of school management. Through the analysis of various data of the class, we can accurately understand the advantages and shortcomings of the class, and then formul...
Show More
-
Analysis on the Path of Stratified Teaching of College English Based on "i + 1" Theory
Issue:
Volume 11, Issue 3, June 2023
Pages:
160-163
Received:
7 May 2023
Accepted:
2 June 2023
Published:
14 June 2023
Abstract: College English teaching is an important part of college education and an important guarantee to achieve the goal of higher education. With the continuous development of higher education in China, more and more attention has been paid to college English teaching. With the deepening of educational reform in our country, the traditional “cramming” teaching mode can not meet the current teaching needs. In order to improve the interest and enthusiasm of college students in learning English and solve the problems of poor English ability and poor academic performance of some students, colleges and universities carry out stratified teaching of college English according to the level and personality differences of students. At present, many colleges and universities do not fully consider the individual needs of students in the process of implementing stratified college English teaching, resulting in unsatisfactory study results. Therefore, under the theory of “i + 1”, in order to achieve the goal of stratified teaching of college English, we can start from the following three aspects: first, to determine students’ differences, to provide a scientific basis for stratified teaching; second, to design stratified teaching content, to promote the development of students’ autonomous learning ability; third, to strengthen the evaluation system.
Abstract: College English teaching is an important part of college education and an important guarantee to achieve the goal of higher education. With the continuous development of higher education in China, more and more attention has been paid to college English teaching. With the deepening of educational reform in our country, the traditional “cramming” te...
Show More
-
The Hazards of Noise in Military Decision Making and Strategies for Coping
Li Shifei,
Gao Kaixiang,
Liu Yang
Issue:
Volume 11, Issue 3, June 2023
Pages:
164-168
Received:
8 May 2023
Accepted:
5 June 2023
Published:
14 June 2023
Abstract: Physical noise is known to have a wide range of effects on human memory, reasoning, and other basic cognitive abilities. In this paper, we generalize the concept of noise to decision making behavior and study the hazards of noise in military decision making and coping strategies. Decision noise has always seemed like insignificant background information that is easily ignored by decision makers. In fact, decision noise is prevalent and greatly affects the decision quality of decision makers as an important factor that influences decision making. This paper explains the meaning of decision noise and classifies decision noise into level noise, pattern noise and scenario noise according to the difference of decision noise. On this basis, the characteristics of decision noise, universality, two-sidedness and concealment are summarized. Subsequently, the CECA decision model is used to analyze the mechanism of noise influence on military decision making, and a typical case of noise influence on military decision making is given. In response to the mechanism of noise influencing military decision making, the paper gives three strategies for coping with decision noise, and these coping strategies can serve as useful references for military decision makers at different levels. Finally, an outlook on military decision maker noise for psychological warfare to achieve established military behavior is given.
Abstract: Physical noise is known to have a wide range of effects on human memory, reasoning, and other basic cognitive abilities. In this paper, we generalize the concept of noise to decision making behavior and study the hazards of noise in military decision making and coping strategies. Decision noise has always seemed like insignificant background inform...
Show More
-
An Action Research of Peer-Mediated Interventions to Improve Social Interaction Ability of Children with Developmental Delay
Issue:
Volume 11, Issue 3, June 2023
Pages:
169-174
Received:
5 May 2023
Accepted:
7 June 2023
Published:
14 June 2023
Abstract: The social interaction between peers plays an important role in the social development of young children. However, due to the limitations of cognitive, language or other fields, children with developmental delay always have some difficulties in social interaction with their peers. The development of preschool inclusive education has created opportunities for typical developing children and children with developmental delays to interact socially in natural situations. This study used action research as basic method to explore how to improve the social interaction ability of children with developmental delay through Peer-mediated Interventions. Three children with developmental delay were paired with two peers, and behavior skills were trained for the peers through three rounds of action. Post-action observation of social interactions between peers and developmentally delayed toddlers in integrated role play. After three rounds of action, it was found that the number of interactions initiated by the trainees with the developmentally delayed children increased, the interaction was initiated by the peers, and the developmentally delayed children responded in a single round; the trainees’ awareness of interaction is enhanced, which promotes their social interaction with children with developmental delays; rational use of interaction strategies improves the quality of interaction with children with developmental delays. On this basis, it is recommended that kindergarten teachers strengthen the guidance of typical developing children and teach them interactive strategies combined with game situation, so as to create more interaction opportunities for typical developing children and children with developmental delays.
Abstract: The social interaction between peers plays an important role in the social development of young children. However, due to the limitations of cognitive, language or other fields, children with developmental delay always have some difficulties in social interaction with their peers. The development of preschool inclusive education has created opportu...
Show More
-
Exploration of the Impact of Comprehensive Registration System on Listed Companies
Jianliang Huang,
Xiaoyi Zhang,
Min Yu
Issue:
Volume 11, Issue 3, June 2023
Pages:
175-178
Received:
6 May 2023
Accepted:
19 June 2023
Published:
27 June 2023
Abstract: The successful implementation of the comprehensive registration system will greatly enhance the vitality of the A-share market. On the one hand, the current audit system makes enterprises need to go through strict audit before listing, and the audit process is cumbersome, the time span is long, and it needs to consume a lot of time and manpower. All these will make some excellent enterprises delayed listing, which will lead to the overall level of the A-share market. On the other hand, the implementation of comprehensive registration system will help eliminate these problems. Along with the continuous development of China's capital market and the rapid development of the securities market, the corresponding reform of the securities market is also deepening. The comprehensive registration system is a recently launched measure that is sufficient to target the securities market. This paper not only expounds the significance and impact of the implementation of the comprehensive registration system, but also analyzes the possible impact of the implementation of the comprehensive registration system on the supervision of listed companies from multiple perspectives, and finally provides some suggestions on the introduction of the registration system from the perspective of listed companies. It also discusses how listed companies can develop better under this system.
Abstract: The successful implementation of the comprehensive registration system will greatly enhance the vitality of the A-share market. On the one hand, the current audit system makes enterprises need to go through strict audit before listing, and the audit process is cumbersome, the time span is long, and it needs to consume a lot of time and manpower. Al...
Show More