学分制下普通高校艺术教育研究

推行学分制是近20年来我国高校实施教学管理改革的一项重要举措.结合欧美等发达国家高校的一些相关情况,探讨对普通高校艺术教育学分制,促进高校精神文明建设和校园文化建设,确保大学生艺术素质全面提高,推动高素质教育的发展.     

论校园文化对高等教育改革的作用

校园文化是高校组织文化的一个重要组成部分,校园文化对高等教育管理和改革有一定的影响,本文在对高校校园文化内涵界定的基础上,阐述了校园文化对教育管理和教育改革的作用,进而提出了如何发挥校园文化的作用推进高校教育改革.     

浅论高校校园文化思想政治教育功能

高校校园文化作为社会文化的重要子集,承担着为社会主义现代化事业培养合格建设者和接班人的使命,关系着民族文化的前进方向.认清高校校园文化建设喝思想政治教育的辩证关系,用校园文化去推进大学生思想政治教育工作,是高校德育工作的一个重要切点.     

论校园文化对高校薪酬管理的影响

不同的校园文化造就了不同的高校薪酬模式,而薪酬管理又是高校校园文化的体现,并促进着高校校园文化的变动.一个具有针对性的薪酬制度应当与高校校园文化相适应,并支持高校战略目标的实现促进校园文化的更新与变革.本文在介绍薪酬管理和高校校园文化基本理论的基础上,重点分析高校校园文化对薪酬战略和薪酬构成的影响.     

浅议高校校园文化建设

高校校园文化建设在促进学校的和谐发展方面具有十分重要的意义,但高校校园文化低俗化倾向严重影响了学生的价值观及其正常的学习和生活,对学生的身心健康发展造成了十分不良的影响。通过分析高校校园文化低俗化倾向的产生的根源,提出解决校园文化低俗化的对策。     

高校校园文化的发展趋势及其建设

校园文化对大学生成长和发展产生着重大影响，是师生精神风貌、思维方式、价值取向和行为规范的综合体现，是在教育教学和管理实践中逐渐创造生成的。校园文化建设是教育发展的需要，也是和谐社会的需要。是提升教育内涵、促进教育可持续发展的重要途径。文章从高校校园文化发展趋势着手，分析了高校校园文化建设现状，探讨了高校校园文化建设途径。     

高校管理新模式——高校校园文化管理的探析

高校校园文化管理是新时期高校管理的一种新模式,这种管理模式将校园文化与高校管理揉和在一起.本文在对校园文化管理理论的分析基础之上,总结了校园文化管理的功能,并针对目前我国高校校园文化管理中存在的问题提出相应的建议     

对高校校园文化建设的思考与建议

高校校园文化建设对大学生综合素质的培养起到了至关重要的作用.创新开展具有浓郁特色的校园文化活动,充分调动学生的主动性和创造性,深化文化内涵,提高文化素养是校园文化建设的重中之重.文章通过对现今部分高校校园文化建设中存在的不足地思考与分析,并提出相应的改正和改进措施,以促进高校校园文化向高格调、高水平、高质量的方向前进.     

高校校园文化与学生成才关系研究

文化是学校赖以生存、发展的重要根基和血脉，也是学校间相互区别的重要标志和特征。，校园文化及其氛围影响学生的素质培养。校园文化在培养学生成才方面具有教育引导、激励约束、熏陶感染、调适审美的作用。当前高校校园文化建设中存在一些共性问题，如校园文化理解肤浅化，校园文化建设功利化，重设施建设而轻精神营造，重知识传授而轻人文教育，文化建设缺乏特色和创新等。高校要充分认识校园文化的重要性，加强文化制度建设，创新校园文化建设的内容和形式，加强校园文化意境的营造，创建有利于学生成才的校园文化。     

新时期高校学生预备党员继续教育途径探索

大学生预备党员是高校基层党组织的重要组成部分,他们作为学生中的先进分子在高校校园文化活动中承担重要责任。当前,高校预备党员队伍和教育还存在一定问题,通过继续教育切实解决这一问题,是提升党员自身党性修养的要求,也是夯实基层党组织战斗力的必要途径。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…