Thesis (M.A.)--Si li Zhongguo wen hua xue yuan, 1978. / Reproduced from typescript; on double leaves. Includes bibliographical references (p. [135-145]).

Thesis (M.A.)--Si li Zhongguo wen hua xue yuan, 1978. / Includes bibliographical references (p. [135-145]).

Thesis (Ph. D.)--Johns Hopkins University, 1930. / Vita. Bibliography: p. [262]-270.

Thesis (M.A.)--Youngstown State University, 1993. / Includes bibliographical references (leaves 103-105).

Thesis (M.A.)--Zheng zhi da xue. / Cover title. Reproduced from typescript. Bibliography; p. 235-246. Also issued in print.

Thesis (M.A.)--Zheng zhi da xue. / Cover title. Reproduced from typescript. Bibliography; p. 235-246.

Thesis (doctoral)--Hamburg, 2002. / Includes bibliographical references (p. 343-363) and index.

This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized as business partners while Chinese management accountants are perceived as analysts and inspectors. Other conceptual differences in terms of MA are the data source, the overall orientation, country-specific techniques, and the organizational structure. Most of the differences between German and Chinese MA can be allocated to political, economic, foreign, educational, academic, and cultural influences. The future implications for the further development depend on each factor individually.

Having witnessed significant advancement from an academic aspect and practical experiences, strategic environmental assessment (SEA) in China is still undergoing a series of challenges. These challenges result from the legislative background or procedural arrangement. Moreover, with the increasing significance of spatial planning in China, the integration of SEA into the Chinese spatial planning system is becoming a hot topic; whereas, the practice of SEA in the Chinese spatial planning system is currently rather weak. Against these backgrounds - urgency of the integration of SEA into the spatial planning system, lack of related experiences and a SEA system with challenges in China, and SEA for the spatial planning with abundant experiences and lessons in Germany-, this research takes the form of a comparative study on SEA in China and Germany, using the example of spatial planning. Its primary concern is to identify legislative and institutional differences and similarities between SEA in the two countries and analyse the reasons causing these differences. Based upon these, feasible recommendations are proposed to address these challenges which the Chinese SEA is facing. A total of four SEA cases from China and Germany were described and analysed, and 22 experts were interviewed in the form of semi-structured interviews. The specific objectives of the research are to: • to obtain an overview of the SEA application in Chinese and German spatial planning systems; • to compare legal requirements, institutional and procedural arrangements for SEA between China and Germany, taking the examples of spatial planning; • to identify similarities and distinctions lying in both systems, and explore the reasons and motivations causing them; and • to propose recommendations and suggestions for the optimization of Chinese and German SEA, in particular in the aspects of legal requirements, institutional arrangements and operational procedures. Comparative outcomes indicate both SEA systems possess some similar general requirements while delivering differences as well. Main similarities are embodied in SEA understandings, the establishment of related national legislation and adoption of some common steps, reflecting the two SEA systems are influenced by international SEA development. However, significant differences exist in many aspects, especially regarding SEA modes, application of some stages owned by the individual country as well as the concrete requirements for the same stages which both nations have. Outcomes of this research show different SEA characteristics in the two countries. From the aspect of legislative background, German SEA legislation holds a dynamic nature and highlights communication and cooperation. This communication and cooperation can take place between the EU and Germany, the German federal government and the Federal States or even between Federal States. Comparably, Chinese SEA legislation has less interaction with other planning laws and is mainly dependent on the frequent formulation of related technical guidelines and rules. From procedural arrangements, Germany aims to develop an integrated, highly transparent, efficient and wide participation SEA process while China values the independence of the SEA approach, cherishes experts’ opinions and advantages of the intervention of environmental authorities. Based upon the comparative outcomes, several recommendations to improve the application of SEA in Chinese spatial planning are provided.

In the light of youth unemployment and increased transnational mobility practice oriented vocational education and training get more and more importance in the international cooperation in education. There is a broad consensus among educational experts, that one of the possible measures to reduce youth unemployment in the world is to provide youth skills and competences, which are needed on the labour market. The school based vocational education needs to be updated with practical skills. The fundament of each practice oriented vocational education and training system (VET) lays in the cooperation between the main actors: the enterprises and vocational schools. Dual systems in countries as Germany, Switzerland and Austria offer many good practice examples on the benefits of the engagements of both actors in the vocational education and training system but nevertheless these examples cannot be taken as “one model fits all” which can be implemented in each country. Therefore each country interested in the redesign of their own vocational education and training system needs to identify possible benefits of and challenges in their system, to be able to specify the opportunities and threat for future development. It cannot be presumed that enterprises can be forced to take apprentices and train them in their facilities. It has to be evident for every educational actor willing to cooperate with enterprises, that enterprises first strive for growth in profits upon others to be able to secure their existence and secondly they may support additional, non-economic activities; for example the vocational education and training of future employee. Although to ensuring the quality of future employees may partly be seen as their social responsibility this fact will still depend on their economic situation and their need for skilled labour. However, making profit does not collide with the idea of the engagement of enterprises in the vocational education and training. It only needs an in depth-analysis of potentials and needs of enterprises and vocational schools and an adequate planning as well as development of the educational programs and activities. The following example on the PR China delivers many interesting basic approaches on how cooperation between enterprises and vocational schools can be built up, managed and preserved. Thanks to the over thirty years of multilateral cooperation between der PR China and other European and Asian countries, the PR China already knows what is needed to modernize the vocational education and training system. Further education of teachers, redevelopment of curriculums and the redesign of the infrastructure of the vocational schools are those activities, which enriched the Chinese vocational education and training system in the last thirty years. There is still backwardness in the economically weak part of the country but within the “go-west-strategy” of the government innovative measures are offered for enterprises to foster the development of the western region; for example cut red tape or tax and duty exemptions. In the course of the bureaucracy development of the east-southeast part of the country and through the increased perception of the country in the international business the quality of labour become more relevant also for the PR China. Products with low-value-added and unskilled labour were not sufficient anymore for the competitiveness of the country in the international environment. More and more enterprises realised the shortage of qualified labour because of the rise of progressing technology and of the availability of qualified labour. The commitment to quality in the vocational education and training laid on the market orientation and therefore on the establishment of cooperation between enterprises and vocational schools. The PR China can consequently show good practice examples from cooperation in the vocational education after more than thirty years of learning from other countries. The constructive element of these cooperation was identified by the actors as the consensus about the mutual benefit of cooperative activities. Although there are many good practices in the cooperation, nevertheless, more persuasiveness is still needed for continuous fostering of quality in the vocational education and training. The cooperation is not only influenced by the interest, need and the level of cooperation between enterprises and vocational schools, but the nature of the directives of the government are crucial for the cooperation too. For example, the decentralized implementation of the directives of the government may endanger the uneven development and quality assurance in vocational training. The transfer of responsibility of the state in the hands of the provinces ensures on the one side more freedom for provinces, for instance, it allows them to adapt the vocational education and training to their specific needs and to implement it to local circumstances. This means, to offer labour market oriented vocational education and training. On the other side it needs in the context of quality assurance to archive the knowledge gained through the fragmented implementation. This implies, that already developed teaching and learning materials should not get lost but it should be used as synergies and transfer these to other provinces, schools or enterprises. One of the exemplary efforts made by good situated “model vocational schools” is their willingness to overtake a sponsorship for other less developed vocational schools that are located mostly in the western region. Previously mentioned schools support the improvement of the teaching quality of latter mentioned schools and help them especially in the initial phase of the redevelopment of their teaching and training system. More concrete, “school sponsorships” allow to share knowledge, experience or to share technical equipment. The further education of teachers, the establishment of training facilities, the adaptation of curriculum to the labour market needs leave space for the consideration of local needs on the one side, and the dynamics of market development on the other side. It is only possible to take over responsibility for less developed schools, if there is financial support through the government too. School sponsorship is mostly subject to model schools therefore there is a significant need for recognition and promotion of education activities of these model schools. The high dynamic of the labour market in developing regions may cause challenges in the cooperation between vocational schools and enterprises, especially in the time of recession. If the cooperation with a vocational school gives rise to concern because of the limited time, personal availability or financial support in the enterprises, than the support of enterprises may decrease. Therefore the model schools strive to mobilise all actors, ask for financial and material benefits during the time of economic growth to be able to implement those benefits targeted and lay a solid fundament for the performance of less developed schools. This fundament may consist of well-educated vocational teachers, well-equipped training facilities as well as practice oriented curricula. A solid basis allows vocational schools in a economically weak period to use previous investments and benefits. Additional created supplementary services, as further educational offers for enterprise employees, well-educated vocational teachers as consulters by building up of new production lines or by doing research on the effectiveness of human resources, are examples for reserves to bear itself. The redefinition of the role of vocational schools as “service providers” in a wide sense, allows setting quality standards in relation with the pedagogical requirements and economical needs in the vocational education and training. The school administration and teachers need to be equipped with additional management skills in addition to their educational and professional skills to be able to initiate, build and maintain cooperation systematically and analytically. Enterprises need to be aware of taking responsibility for future skilled labour while cooperating with vocational schools. The openness of enterprises for cooperation allows determining one's potential within vocational education and training and look for benefits for both actors. It is necessary for a successful cooperation to be a "win-win" situation, so the motivation for all parties should be maintained. Finally each cooperation needs competent teachers, well equipped training facilities also strategic planning (AIOC-strategy) in sense of analysis of initial situation and the possibilities for the implementation of practical vocational education and training, optimisation of available capacities and resources, the interdependence of responsibilities and competences of both actors, and the consolidation of pedagogical quality criteria under economic premises. The PR China has tried in the past thirty years to modernize its vocational education and training system; this happened mostly in the technical occupations. The challenge for the future will be to do the same effort for the service occupations. The reform and open-door policy of the Chinese government since the 1970s brings many opportunities not only for the economy, but also for the society. The rapid development in the technically based fields brought the anticipated economic upswing and leads the PR China from a development country to the second biggest economy in the world. Now, the current government aims more to increase the life standard of the Chinese and strengthen the domestic consumption than to focus on industry production. Through the emerging middle class the quality and necessity of services gain higher importance in the society and it is seen as an integral part of increasing their quality of life. Chinas new generation remained from the destructive revolutions of the 1960s and 1970s, which have slowed down the development in the country. It has now in hand to bring together identity of the country with its traditions and modernity not only outwardly in the perception of the world, but to strengthen it also in the Chinese society.