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Volume 44, Issue 1

Ling Tang1, Xuemei Zeng1
1School of Accountancy, Chongqing Vocational College of Finance and Economics, Chongqing 402160,China.
Abstract:

“Internet+” is a new model of social development in the innovation 2.0 era. It basically effectively combines traditional industries with the Internet, injects new innovation impetus into traditional enterprises, and improves the quality and efficiency of enterprise transformation. In the “Internet+” era, the innovation and entrepreneurship of student education should be realized by referring to the successful cases of foreign universities. All teaching contents should be adapted to the needs of students as far as possible, and innovation should be realized in the educational model taking into account the social reality. Cultivate innovative and entrepreneurial talents in line with social needs. This paper discusses the impact of “Internet+” on the teaching of innovation and entrepreneurship education courses for college students, analyzes the problems existing in the teaching model of “Internet+” innovation and entrepreneurship courses for college students, and puts forward optimization measures. The purpose is to provide reference and reference for promoting the reform, innovation and development of college students’ innovation and entrepreneurship curriculum.

Lie Ma1, Jingjing Yu1
1Public Administration, Lyceum of the Philippines University Batangas.
Abstract:

This paper aims to explore how to effectively improve managers’ ability to manage time in the university administration process. First, the theoretical knowledge of public management and administrative management is studied. Then, the tomographic analysis is adopted to assess the ability of university administrators to manage their time. Besides, an evaluation index system of university administrators’ operational research time ability is established in line with the evaluation method of university administrative work. In addition, an evaluation model of personal operating research time ability is proposed under the intuitionistic fuzzy analytic hierarchy process (AHP), which optimizes the defects of the original AHP. An improvement plan is given to evaluate team ability in administrative management work. Finally, the evaluators and experts are selected to assess the model. The results demonstrate that the evaluation method reported here can meet the consistency check and accurately output the score ranking of each evaluator under different evaluation indicators and the ability of different managers in different dimensions. In the team total ability score, the highest scores of the four first-level indicators of morality, ability, diligence, and performance in team T1 are 0.1664, 0.1047, 0.0954, and 0.2134, respectively; the highest scores in team T2 are 0.2345, 0.1768, 0.1675, and 0.3243, respectively, outperforming T1. These results indicate that the model established here is also applicable to the management team’s comprehensive operational time capability evaluation. Moreover, suggestions for improving the operational time capability of university administrators are proposed. This paper can provide an effective solution for the ability evaluation of university administrators.

Jian Chen1
1Education Information Center, Qingdao Hotel Management Vocational and Technical College, Qingdao 266100, Shandong, China.
Abstract:

With the gradual improvement of the overall data context and the increase of the amount of data to be processed, the relationship between software projects and data processing becomes interdependent. In order to better adapt to wider data dissemination, software development technology is also gradually updated, and higher requirements are put forward for college engineering education courses. The article analyzes in detail the impact on software engineering education in the era of big data, and how to achieve software teaching reform by enriching the teaching content, strengthening the teaching staff, and finding scientific teaching methods, so as to effectively encourage the comprehensive software training of engineering college students and cultivate more outstanding talents for China. The experimental results show that the strategies in this paper can effectively improve the promotion of software engineering education and software development, and effectively improve the quality of software engineering students.

Naveed Ahmad1
1Real State Agent, Canada.
Abstract:

Lenders typically require mortgage appraisals before approving a loan to ensure the property’s value justifies the amount of the mortgage. However, when appraisers have access to transaction price information and are compensated by the lenders, a conflict of interest may arise. This situation can incentivize appraisers to inflate property values to match or exceed the transaction price, aligning their valuations with the interests of lenders and potentially compromising their objectivity. This paper introduces an alternative theoretical framework that diverges from the traditional moral hazard model. Drawing from the appraisal updating process and incorporating a signaling extension from previous research, we propose a new theoretical model that generates unique empirical predictions. To test both the original moral hazard model and our alternative theory, we use appraisal and transaction data from a lending institution in Singapore. Our empirical analysis demonstrates that the findings support our alternative theoretical model, suggesting a different mechanism at play in the valuation process during various market conditions.

George Wright1
1University of Durham, Durham Business School, Mill Hill Lane, Durham DH1 3LB, UK.
Abstract:

This article delves into the significant distinctions in board dynamics between nonprofit organizations and for-profit enterprises, utilizing a comprehensive dataset sourced from nonprofit entities in New York City. By examining this data, we uncover critical insights into the multifaceted roles that nonprofit boards play within their organizations. Additionally, we provide suggestive findings that highlight the correlation between board structure, composition, and the performance of individual board members. Our analysis reveals that nonprofit executive directors often leverage their influence to steer boards towards prioritizing fundraising efforts over monitoring activities. This tendency underscores a fundamental difference in the focus and operational priorities between nonprofit and for-profit boards. Using a fixed-effects framework, our study meticulously examines various factors influencing board member performance. We find no consistent association between the personal demographics of board members—such as age, gender, or ethnicity—and their performance. This suggests that demographic characteristics alone do not significantly impact how effectively board members fulfill their roles. However, our findings indicate that the tenure of board members and their engagement in serving on multiple boards are influential factors. Board members with longer tenures tend to exhibit a deeper understanding and stronger commitment to the organization’s goals, leading to more effective performance. Similarly, those involved in multiple board services bring a broader perspective and valuable experience, which can enhance their contributions to the nonprofit’s governance and strategic direction. These insights have profound implications for the governance of nonprofit organizations. They suggest that executive directors and board chairs should consider focusing on the development and retention of long-serving board members and those with diverse board experiences to enhance overall board effectiveness. Moreover, the findings advocate for a balanced approach where fundraising and monitoring activities are given appropriate attention to ensure the sustainability and accountability of the organization.

Furthermore, this study contributes to a nuanced understanding of nonprofit board dynamics, emphasizing the importance of tenure and multi-board engagement over demographic factors in determining board member performance. Future research could further explore these dynamics across different types of nonprofit organizations and in various geographical contexts, as well as examine the impact of other structural and cultural factors on board performance.

Radhakrishnan Gopalan1
1John M. Olin School of Business, Washington University, Campus Box 1133, 1 Brookings Dr, St. Louis, MO 63130, USA.
Abstract:

Analyzing a comprehensive dataset of performance benchmarks embedded in executive incentive contracts, we observe a notable trend: a significant proportion of companies surpass their targets by a narrow margin, contrasting with fewer instances of falling short by a similar degree. This imbalance is most pronounced with earnings objectives, particularly evident in contracts reliant on a solitary goal, featuring a concave-shaped pay-performance relationship around the target, and involving non-equity-based rewards. Companies narrowly exceeding compensation targets are more likely to outperform them in subsequent periods, while CEOs overseeing firms that miss targets face a higher risk of forced turnover. Those just surpassing Earnings Per Share (EPS) objectives exhibit elevated abnormal accruals and reduced Research and Development (R&D) spending, whereas those narrowly exceeding profit goals demonstrate diminished Selling, General and Administrative (SG&A) expenses. In sum, our findings underscore the drawbacks of tying executive compensation to specific performance benchmarks.

Hie Jung1
1National Sun Yat-Sen University, Kaohsiung, Taiwan 80424, The Republic of China.
Abstract:

Despite significant advancements in the identification and enumeration of rigid-body mechanisms over the past decades, progress in the design of compliant mechanisms has lagged. This paper addresses this gap by elucidating key kinematic properties of compliant mechanisms and introducing essential terminology. We revisit the concept of degrees of freedom for rigid-body chains to establish the notion of “compliance number,” a metric crucial for characterizing compliant mechanisms’ ability to deform elastically under load. We propose a systematic methodology for the type synthesis of compliant mechanisms, which includes identifying required functions, determining degrees of freedom, applying the compliance number, integrating with rigid-body kinematic chains, and validating the design. This approach aims to enhance the understanding and design of compliant mechanisms, bridging the knowledge gap and fostering innovation in this field.