The flipping classroom as a new thing has been popular in China for many years, and has achieved certain results in teaching methods. The implementation of flipping classrooms still has problems such as insufficient student initiative. This article proposes some targeted measures to address these issues.
As there are many studies on the predictors of corporate social responsibility (CSR) reporting, the influences of foreign direct investments (FDIs) knowledge spillovers (KSs) on CSR reporting in developing countries remain unclear. This paper introduces the passive‐learning KSs concept to explain whether, why, and how domestic firms learn CSR knowledge from their foreign counterparts. First, we investigate the relationship between foreign ownership and the quality of CSR reporting (CSRQ). Second, we test the moderating effect of three types of direct institutional pressures: the green development policy, the mandatory CSR reporting requirement, and CSR regulations issued by the State‐owned Assets Supervision and Administration Commission. Third, we examine the moderating effect of board interlocks to explore the indirect impacts of institutional pressures. We run regressions on a sample of Chinese A‐share listed companies and the hypotheses are generally supported. This paper contributes to the literature on CSR reporting and FDIs KSs by adopting the passive‐learning KSs theory to explain CSR KSs in developing countries.
Case teaching is a successful teaching method that can be effectively combined with theoretical teaching and practical teaching in modern higher education. Taking the tax planning teaching as an example, the article analyzes the necessity and specific implementation strategies of the application case teaching method. This article aims to contribute to the improvement of taxation teaching level.
Based on the characteristics of students in local undergraduate colleges, the content and methods of teaching in Advanced Financial Accounting are studied. This paper believes that the content of "Advanced Financial Accounting" should cover its basic content, and should consider the hierarchy of students. In terms of methods, it mainly focuses on problem-oriented methods, with other methods of teaching.
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