浅谈强化"两课"教育实效性的对策

“两课”教育是高等教育的重要组成部分,加强“两课”教育的实效性,是加强和改进大学生思想政治教育的必然要求。“两课”教学要想切实增强实效性,必须明确“两课”的任务与特点,在教学理念、内容、教学方法、师资培养和实践环节等方面进行改革和探索:加快“两课”教育基本理念的创新,是强化实效性的前提;充实“两课”教学内容,是强化实效性的基础;实现教育方法和手段的创新,是提高教学实效性的重点;加强“两课”教师队伍建设,是提高教学实效性的关键;“两课”教学与校园文化相结合,是强化实效性的重要途径。     

公司治理中的中小股东权益保护机制研究

股东利益保护是公司治理的核心问题，对中小股东利益的有效保护更是公司制度公平与效率的前提。本文探讨了公司治理结构中市场主导型权力配置机制在保护中小股东利益方面的缺陷，比较分析了异议股东股份价值评估权制度与股东派生诉讼两种主要的中小股东司法救济手段之功效，指出异议股东股份价值评估权制度是一种更为有效的中小股东利益保护手段。最后，就我国公司立法引入该制度进行中小股东利益保护的问题提出了建议。     

经评审的最低投标价法的实践

随着中国建筑业管理体制改革的不断深化，招投标制度在中国得以推广应用，但目前以标底为中心的评标方法存在不足，有待完善。合理低价中标，具备不低于成本价、在合理的范围内两个条件，它代表着市场竞争的发展要求和方向，能够有效地减少一些人为因素。推进合理低价中标，应该把好资格审查关、标书评审关、招投标监督关，并要实行担保制，引入索赔机制。     

高层建筑电梯井施工操作平台装置的造价分析

高层建筑电梯井部位施工中操作平台装置的使用,需塔吊等提升机械配合,具有良好的操作性,能明显缩短作业时间,减少电梯井结构施工时脚手架搭设的麻烦。实践证明,该平台装置不仅操作比较便捷,经济效益也十分可观。使用操作平台装置的直接费较钢管脚手架降低率为81.9％,并且随着建筑高度的增加,造价差异趋向扩大。     

广东省"三资"工业企业税收流失估算及对策

通过测算与分析可以看出,广东省“三资”工业企业增值税、企业所得税流失情况十分严重。虽然广东省工业近年持续快速增长,带动了“三资”工业税收的快速增长,但同时税收流失的绝对量在不断增加,税收流失率也在波动中攀升。调整现有税收优惠政策、提高税收征管水平是重要的应对之策。     

2005年“世界1000家大银行”排名评析

最新一期的英国《银行家》杂志推出了2005年度“世界1000家大银行”排名。总体上看,全球银行业2004年度的发展势头持续向好,不仅盈利水平又创新高,而且资本回报也创造了最高纪录。通过一些主要指标的比较分析也可以看出,国内银行与国外优秀银行的差距仍然很大。     

注水过滤器滤芯主体质量可靠性试验与改进

结合采油现场实际，通过综合分析滤芯失效的表现形式，将滤芯材质、主体管壁厚度、过水孔密度作为影响滤芯主体现场使用寿命的三个可靠性主导影响因素，合理确定位极，科学设计试验方案；通过对过滤器滤芯主体的筛选试验，确定了经济合理、满足现场需要的滤芯主体。采用新型滤芯主体实现了在保持注水流量的同时，提高了滤芯的承压强度，可靠性增强。新型滤芯主体在正常工作压力环境中，使用时间平均为30天，是改进前的3倍。采用可拆洗式滤网结构,更换滤网方便快捷,减少了工人的劳动强度，可有效节约滤芯的成本投入,推广应用前景广阔。     

Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing

This paper examines the role of downward earnings management and political connection on the receipt of government subsidies and market pricing of subsidies. Using subsidies data hand-collected from Chinese listed firms over the period 2004–2014, the results show a significantly positive association between downward earnings management and the receipt of government subsidies. The results also reveal that a firm's political connection is conducive to securing subsidies for poor performers, but not for good performers. Market pricing analyses demonstrate that share markets value subsidies positively in general, but the effect is ameliorated in firms conducting downward earnings management. No discernible difference is found between the market pricing of subsidies received by firms with political connections and those without.     

An international study of internal audit function quality

We investigate organisational and environmental factors that influence firms’ incentives to develop high-quality internal audit functions (IAFs) by using a unique international sample formed by matching proprietary data from a global internal auditor survey with public data obtained from Worldscope. Concerning organisational factors, we find that a positive relationship exists between IAF quality and firm complexity and confirm that complex firms have a higher demand for monitoring and advising and, therefore, a greater need for formal controls. In addition, IAF quality is positively related to board monitoring and audit committee diligence but negatively associated with CEO power, which suggests that IAF quality is influenced by other key players in corporate governance. Regarding environmental factors, we document that IAF quality is positively associated with industry competition, which implies that a firm’s incentive for a high-quality IAF is enhanced when confronted with greater environmental uncertainty. Furthermore, IAF quality has a significantly positive relationship with our self-constructed index of IAF requirements included in national corporate governance codes, which indicates that strong home-country corporate governance codes play a role in fostering IAF development.