In recent years,China has been issuing artificial intelligence(AI)education policies to promote the deep integration between AI and education.Setting AI courses at the basic education phase can cultivate students’AI ...In recent years,China has been issuing artificial intelligence(AI)education policies to promote the deep integration between AI and education.Setting AI courses at the basic education phase can cultivate students’AI literacy and enhance the country’s science and technology competitiveness in the future.However,due to shortages of AI teachers and inadequate conditions for practice,the current AI courses in primary and secondary schools are not enough in effectiveness.In light of current problems,this study,based on the foundation of university-enterprise cooperation,integrates the“competition and education”mechanism into informal AI course design and practice.Using a design-based research paradigm,the study proposes the design framework from four dimensions:goals,themes and content,methods and steps,and evaluation,and then further refines the framework through two rounds of iterations,to provide a reference for the development and practice of AI courses.展开更多
非正规化是企业规避高额行政成本的一种存在形式,由此形成的不公平竞争优势会对正规私营企业的审计需求决策产生何种影响?研究采用世界银行对中国非上市制造企业的问卷调查数据,分析非正规竞争对正规非上市私营企业年度财务指_表审计需...非正规化是企业规避高额行政成本的一种存在形式,由此形成的不公平竞争优势会对正规私营企业的审计需求决策产生何种影响?研究采用世界银行对中国非上市制造企业的问卷调查数据,分析非正规竞争对正规非上市私营企业年度财务指_表审计需求的影响。结果发现,当正规企业面临强烈的非正规竞争时,其审计需求会显著降低,这一结果符合成本节约动机和盈余管理动机的预期。进一步,税收监管是驱动上述动机的重要原因之一,而良好的法律保护可以削弱此动机。在采用工具变量法和P S M方法克服内生性问题之后,上述结论依然稳健。这一研究从审计需求的视角拓展了非正规经济微观经济后果的相关研究,也为非上市私营企业自愿审计需求影响因素的研究提供了新的视角。展开更多
文摘In recent years,China has been issuing artificial intelligence(AI)education policies to promote the deep integration between AI and education.Setting AI courses at the basic education phase can cultivate students’AI literacy and enhance the country’s science and technology competitiveness in the future.However,due to shortages of AI teachers and inadequate conditions for practice,the current AI courses in primary and secondary schools are not enough in effectiveness.In light of current problems,this study,based on the foundation of university-enterprise cooperation,integrates the“competition and education”mechanism into informal AI course design and practice.Using a design-based research paradigm,the study proposes the design framework from four dimensions:goals,themes and content,methods and steps,and evaluation,and then further refines the framework through two rounds of iterations,to provide a reference for the development and practice of AI courses.
文摘非正规化是企业规避高额行政成本的一种存在形式,由此形成的不公平竞争优势会对正规私营企业的审计需求决策产生何种影响?研究采用世界银行对中国非上市制造企业的问卷调查数据,分析非正规竞争对正规非上市私营企业年度财务指_表审计需求的影响。结果发现,当正规企业面临强烈的非正规竞争时,其审计需求会显著降低,这一结果符合成本节约动机和盈余管理动机的预期。进一步,税收监管是驱动上述动机的重要原因之一,而良好的法律保护可以削弱此动机。在采用工具变量法和P S M方法克服内生性问题之后,上述结论依然稳健。这一研究从审计需求的视角拓展了非正规经济微观经济后果的相关研究,也为非上市私营企业自愿审计需求影响因素的研究提供了新的视角。
