梯进式专业课双语教学模式新探

专业课双语教学是实现教育国际化，培养“三个面向”复合型人才的有效途径。其核心并非英语，而是专业知识；其最终目标是让学生能用汉语和英语进行思维，能在这两种语言之间根据工作对象和环境进行自由切换，成为既懂专业又懂外语的国际型人才。对于专业课双语教学来说，思维方式的培养是关键。本文在对专业课双语教学进行探讨的基础上，根据有关教学理论阐述对建构“渗透、整合、思维”梯进式专业课双语教学模式的观点，以期对云南省高校专业课双语教学的实践能有一定的参考作用。     

我国管理会计双语教学的目标、现状及对策

随着经济全球化,管理会计双语教学成为应时之举,承担培养综合素质国际化人才的重任。然而,我国目前管理会计双语教学,还存在着师资力量薄弱、学生综合能力较差、教学模式不完善等方面的问题。要保证双语教学效果,达到双语教学的目标,需要提高师资力量、培养学生综合能力、完善管理会计双语教学模式。     

简析高职高专院校双语教学

高职高专院校开展双语教学是与国际教育接轨的重要举措,不仅是我国社会经济发展的实际需要,也是学生长远发展的需要.对于高职高专院校的学生而言,采用保留式双语教学模式较为合适.实施双语教学需要注意双语教学师资的培养和教材的选择,以保证双语教学的质量,培养学生的自主学习能力和英语认知能力,提高学生的双语运用能力.     

内蒙古财经学院国际贸易专业全面实施双语教学分析

内蒙古财经学院国际贸易专业推行双语教学是顺应我区高等教育与国际接轨和改革发展和培养国际化高级人才的需要。本文从国际贸易专业的性质出发,分析了该专业实施双语教学的必要性。同时,对该专业实施双语教学中存在的问题进行探讨并有针对性地提出了发展双语教学的策略。     

高职高专《国际结算》课程"双语"教学实践研究

《国际结算》是金融、国际金融专业的主干课，也是一门适应我国银行业务与世界银行业务接轨需要的课程。随着我国加入WTO，对高素质的金融人才将愈加需要。《国际结算》课程“双语”教学势在必行。本分析了该课程实行“双误”教学的必要性和可能性，并根据多年的教学实践，提出了《国际结算》课程“双语”教学的实践方法。     

经济学双语教学初探

伴随着经济的全球化，双语教学在我国高等教育中逐步发展起来。在对经济学双语教学的模式、双语教材的编写、双语教学的方法和双语教学的效果进行了系统的研究后，认为逐渐渗透的双语教学模式、权威的双语教材、灵活多样的教学方式有利于培养学生对躔济学双语教学的兴趣，提高学生学习经济学双语课程的效果。     

国际金融主干课程双语教学探析

对国际金融主干课程开展双语教学是全球经济一体化对金融人才的要求。双语教学要处理好母语与外语的关系,保证学生对国际金融主干课程学习内容的掌握,应避免“英译汉”的授课形式,亦不可异化为金融专业英语课的形式。要加强师资队伍建设,注重选择合适的教材。     

关于完善会计专业双语教学问题的研究

高校会计专业双语教学虽然培养了一些具有较高的英文和会计专业水准的学生,让人们看到了会计专业双语教学的效果,但是,就目前的情况来看,在会计专业双语教学中,还是存在着一些认识和做法上的误区。由于我国经济的快速发展和进一步深化改革的需要,在会计专业开展双语教学已成大势所趋。因此,从会计专业开展双语教学的目的及意义、会计专业双语教学的优势和困难以及如何完善专业双语教学的软硬件设施的配备等多个角度进行了探讨。     

“三本”院校信管专业实践教学研究

三本院校培养的学生基本都是应用型的，而信管专业是一个对于管理实践与计算机技术实践要求较高的专业，要提高信管专业实践教学的效果，培养出真正适合市场需要的专业人才，信管专业本身属于要求学生既掌握现代管理学理论又要掌握计算机技术的交叉学科，而对于这个专业来说，实践教学更应视．作教学过程的生命线。本文针对这一问题，结合“三本”学生特点，对信管专业实践教学进行了针砷陛的研究和思考提出切实可行的实践教学模式。     

地质专业培养“构造地质学”实践应用型人才的探索

构造地质学是一门实践性和动手能力很强的专业课程，在加强基础知识和基本理论学习的同时，必须加强德智体全面发展，基础扎实、知识面宽、素质高、能力强，富有创新精神的专业人才的培养，从理论学习、课堂的规划、井下地质实习等方面教学环节的分析，阐述了如何培养学生的综合分析和解决复杂地质问题的能力。     

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.     

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.     

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.     

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.     

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.