几种适合于高职院校的计算机认证考试特性分析

面对种类繁多的考试,如何选择一种适合自身的考试是每个应考者关心的问题。本文从考试组织部门、考试适宜人群、考试方式、考试内容等几个方面对当前流行的几种考试进行了解析,并对计算机考试改革提出了自己的建议。     

几种计算机认证考试对比

随着计算机应用的普及,社会上出现了计算机考证热.面对种类繁多的考试,如何选择一种适合自身实际的考试是每个应考者关心的问题.本文从考试组织部门、考试适宜人群、考试方式、考试内容等几个方面对当前流行的几种考试进行了解析,并对计算机考试改革提出了自己的建议.     

宿松县农行成功举行柜员竞岗考试

9月4日，宿松县农行成功举行了部分柜员竞聘上岗考试，本次竞岗考试得到了安庆分行的大力支持，理论考试由安庆分行领导亲自命题，支行班子成员和相关部室负责人全程参与了监考。参加竞岗考试的主要是宿松支行今年四个撤并网点的内勤人员。竞岗考试分（ABIS）知识、单指单张点钞、上机考试三部分进行，[第一段]     

网络考试系统的安全性研究

计算机网络的飞速发展给传统考试带来了巨大冲击,网络考试取代传统考试已成必然,本文从这一实际需要出发,探讨了网络考试的安全问题。     

大学生考试作弊原因分析及思考

调查表明，高校学生考试作弊现象较普遍且有一定规律。其原因包括学生自我要求降低，考试制度、分配制度、学生管理制度存在问题。必须促使学生端正学习态度，通过教育改革提高学生学习热情，加强校风校纪建设，完善考试制度，以杜绝高校学生考试作弊现象。     

考试经济发展问题及其原因分析

考试经济的出现和发展对社会社发展有着积极的促进作用，同时，由于目前种种原因，考试经济发展过程中存在一定的问题。本文对考试经济中的问题进行总结并对导致原因进行初步的分析，为问题的解决创造积极的条件。     

答疑解惑

本栏目2007年1～5期刊登会计职称考试辅导内容；2007年6～12期刊登注册会计师考试辅导内容。所选内容均来自中华会计网校（www．chinaacc.com）“答疑板”逾百万道问题中的精华。本栏目立足考试，以知识点为线索，结合实战，将各级会计考试中的重点、难点和要点做系统整理，以帮助考生更加深刻地理解教材内容。     

注册会计师考试应试技巧分析

现代企业的竞争聚焦于人才的竞争，我国面临注册会计师人才的非常缺乏的现实。而注册会计师考试是注册会计师执业资格考试，它以考试科目多、知识覆盖面广泛、注重实务操作、考试通过难度大为特点，造成较低低的单科目合格率和极低的全科通过率。本文对新考试制度下的注册会计师考试应试方法进行了研究，希望对广大考生有所帮助。     

我国公务员考试录用制度科学化研究分析

目前，我国公务员考试录用制度已经实行了十几年了。在这个过程中它逐步完善，形成了一套具有中国特色的人事管理体系。公务员考录制度为我国选拔人才作出了巨大贡献，但同时我们也应该清楚的看到我国公务员考试录用制度在实施过程中还存在诸多问题与不完善之处，值得我们进一步探索和研究。本研究从我国公务员考试录用制度的概况、我国公务员考试录用制度的现状、我国公务员考试录用制度的优化措施三个方面予以综述。     

无纸化环境下计算机二级VFP考试重点和难点剖析

从2012年9月份起，计算机二级考试在考试形式上做了重大调整，由传统考试形式改成无纸化考试，各部分的分值也有所调整，本人根据新大纲，对公共基础知识和上机试题中的综合应用两大难点给出应试对策。     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

Trust and cross-border mergers and acquisitions

A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.