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本文从资源税定位变化分析现行资源税的局限性,通过对现行资源税征收现状进行评价,结合资源税改革对经济发展的影响进行探讨。 相似文献
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徐小娜侯党社李祯张婧 《化工管理》2023,(13):42-45
为了提高有机化学教学质量,解决有机化学线下课堂中学生学习积极性较低、师生互动少、考核评价制度较单一等问题,应充分利用网络信息技术,采用多样化的教学方式,将线上教学与线下教学有机结合,并通过仿真模拟实验操作、实际操作训练,模拟实际工作岗位,进行操作训练、实验岗位协作训练以及“学习通”采集有效数据以建立学习活动评价机制,激发学生的学习兴趣,增强师生间的沟通交流,提高教学质量,使学生实验岗位操作能力提升,能够快速适应现代化工企业岗位的需要。 相似文献
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本文从教学实践出发,基于学习风格理论,探讨培养学生英语自主学习能力的方法。从指导学生自主测量学习风格、自由选择教室位置、自主选定学习内容、自主决定学习方法、自主评价学习效果五步培养学生自我教育、自主学习的能力。 相似文献
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项目式教学,作为服装专业教学实践的一种有效的教育教学方法,笔者通过实践这一教学方法,对服装设计专业进行改革,对于教学内容和实施环节教学特点进行了一些探索。有效利用项目教学优势和特点,提高学生自主学习与协作学习相结合的教学组织方式,提高学生独立思考问题的能力,学会团队合作;合理评价学生的学习效果,强调对学生综合能力作全面培养的一种教学方式[1]。 相似文献
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实物期权理论与技术项目经济评价方法的改进 总被引:4,自引:0,他引:4
本文针对现行的技术项目经济评价方法的局限,结合技术项目的未来不确定性等特征利用实物期权理论对现行的评价方法进行了有价值的改进。 相似文献
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本文对原苏联工科院校普通物理教材的《普通物理教程》)(俄文原版)与我国现行工科院校普通物理教材进行了对比性的评价。提出了对我国现行工科院校普通物理教材的看法。 相似文献
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对企业投资项目基准收益率的探讨 总被引:2,自引:0,他引:2
对企业投资项目基准收益率的探讨魏大鹏,许素琴本文在分析现行财务基准收益率局限性的基础上,提出投资项目评价中的财务基准收益率应按资金成本及项目特定的风险价值为基础确定,并对其理论与确定方法进行了探讨。一、现行财务墓准收益率的局限性首先,现行财务基准收益... 相似文献
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Recent studies have indicated the potential gains to U.S. investors from international portfolio diversification. Due to the rapid growth of the four Asian newly industrialised countries (NICs), namely, Hong Kong, Singapore, South Korea and Taiwan, it is believed that U.S. investors will become increasingly interested in these equity markets. The purpose of the present study is to investigate from the U.S. perspective, the prospects of diversifying across the countries. The results indicate that a diversified portfolio among these markets yields a higher return-to-risk ratio than investing in the U.S. market alone.The authors are with the School of Management, National University of Singapore. 相似文献
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Dave Hendley Andrew Stables John Parkinson Howard Tanner 《International Journal of Technology and Design Education》1996,6(1):15-29
This paper describes part of a continuing research project based at the University of Wales, Swansea, which is investigating pupils' attitudes to a range of national curriculum subjects. There has been no major national funded project to evaluate the national curriculum from pupils' perspectives. The market economy philosophy adopted by the present government is restricted in the meaning of choice given to consumers of education. Pupils' opinions are rarely sought out.The paper describes the results gained from a Likert-type attitude scale and subsequent follow-up interviews with a selection of pupils aged 13 and 14 years in secondary schools across South Wales. 相似文献
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This paper examines management-induced antitakeover activity which occurred in Australia in the late 1980s. The particular event studied is unique in Australia and requires shareholder approval to amend a company's Articles of Association to incorporate an antitakeover clause. The results show that there are strong positive wealth effects surrounding this management-initiated antitakeover activity, and that there is some evidence of a positive relationship between these abnormal returns and institutional holdings.Scott Armstrong is Investment Analyst, Bankers Trust Australia Limited, Sydney, Australia. Helen Lange is Senior Lecturer, Graduate School of Management, Macquarie University, Sydney, Australia. Li-Anne Woo is Lecturer, School of Banking and Finance, University of New South Wales, Sydney, Australia. We gratefully appreciate the comments on earlier drafts from Tim Brailsford, Malcolm Harris, Gary Twite, Greg Clinch, Julianne Wright, Roger Bowden, Robert Czernkowski, participants at the Inaugural International Conference on Financial Management, Suffolk University, Boston (November 1992), and participants at the Third International Conference on Asian-Pacific Financial Markets, Singapore (September 1993). This research benefited from the financial support provided by a Special Research Grant from the Faculty of Commerce and Economics, University of New South Wales. 相似文献
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This study measures and ranks the performance of countries and academic institutions based on a 40-year analysis of publications appearing in 14 leading business and management journals. The focus is on the evolution of Asia-Pacific institutions in international business research output during this period. In addition, an examination is performed to identify factors associated with Asia-Pacific institutions that have achieved the highest rankings. This research shows that the Journal of International Business Studies and the Journal of World Business were central in spreading international business research, as well as in supporting research by authors from the Asia-Pacific region. Further, schools such as Harvard, Wharton, and University of South Carolina have maintained the highest ranks in research output throughout the 40-year period, but recent years have witnessed the emergence of the Chinese University of Hong Kong and University of Hong Kong, among others, in those top ranks. 相似文献
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储层的微观孔隙结构是指储集层中岩石的孔喉大小、分布及连通关系。有关储层微观孔隙特征的研究对于准确评价储集层性能及后续开采措施的选择尤为重要。采用恒速压汞法对南五区二类储层微观孔隙结构特征进行研究。根据压汞实验得到各微观孔隙结构的特征参数,与渗透率建立散点分布图,研究各孔隙结构参数对渗透率的影响程度,得出相关系数的大小,进而对各微观孔隙结构参数进行主次划分。在此基础上重点统计各主要参数的压汞实验结果,结合渗透率分布,得到各参数的平均值及分布范围,分析南五区二类储层的微观孔隙结构特征,为后续渗流规律及聚驱配伍性研究提供依据。 相似文献
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We identify a unique phenomenon in the Central Provident Fund (CPF) stocks where stock prices increase in the absence of fundamental changes in firm value. CPF stocks are stocks endorsed by the Central Provident Fund Board in Singapore as approved investment for its members. CPF stocks offer significant price appreciation and value preservation as well as abnormal returns in the bull market before the October 1987 market crash. We find evidence of noise trading in bull markets and price pressure effects that persist through bearish market conditions.The authors are from the Department of Finance and Banking, National University of Singapore. 相似文献
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Using pooled time series/cross section data of Australian trading banks over the 1967–1988 period, this study examines the determinants of bank capital ratios. Little evidence is found to support the tax benefit/bankruptcy cost trade-off, whereas evidence is broadly consistent with the predictions of Myers' pecking order theory in the presence of transactions costs and asymmetric information. Institutional factors, including bank deregulation and type of bank, are also significant determinants of capital management of Australian trading banks.The author is from the University of New South Wales, Kensington, N.S.W. Thanks are due to Neil Esho, Paul Gatward, Warren Hogan, Michael Skully and two anonymous referees for helpful comments on earlier drafts of this paper. 相似文献
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This study is concerned with the impact of block trades on transaction prices, themarket bid-ask spread and the frequency of trading on the Australian Stock Exchange. Access to a unique microstructure database enabled the resolution of a number of research design issues in earlier, mainly US-based, studies. Contrary to previous findings, there is no evidence of either a price reversal or changes in the market bid-ask spread surrounding block trades. Further, there is no evidence of an increase in the frequency of trades surrounding block trades. These contrasting results warrant closer inspection of the alternative market structures underlying the different exchanges.The authors are from the Department of Finance, the University of Sydney, Australia. The comments and suggestions of colleagues at the Universities of Sydney, New South Wales, and Queensland are gratefully acknowledged. 相似文献
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This paper consists of two parts. In the first, a method is suggested to isolate the effects of scale economies on learning phenomena by integrating the conventionally specified learning curve with the production function in neoclassical economics. The problem of establishing the variable for measuring experience is dealt with in the estimation procedure. Using this method we estimated the learning curves of 20 industries in the manufacturing sector in Singapore using data taken from 1961 to 1991. More modern industries like electronics, precision instruments and pharmaceutics have steeper learning curves than older industries. Among traditional industries, the food and beverage industry has a greater learning potential than others. In the second part of the paper, the learning curves for 11 common industries in South Korea, Japan and Singapore were estimated and compared. The Japanese industries are found to have steeper learning curves compared to those in Singapore and South Korea.The authors are from the Department of Business Policy, Faculty of Business Administration, National University of Singapore. The authors would like to thank Ms Tan Mui Lee for her assistance in preparing the time series data used for this study. 相似文献