关注“90后”大学生思想特点创新高校思想政治教育方法

＂90后＂是当前大学生的主体,因成长环境的不同造成了其身上具有不同于70、80年代大学生的特性,这给高校思想政治教育带来了现实的挑战。思想政治教育者应根据＂90后＂的思想特点,创新思想政治教育方法,增强思想政治教育的针对性和实效性。     

构建用户参与型数字参考咨询服务系统的探索

本论文以目前数字参考咨询服务的现状为起点,根据数字咨询的主要服务模式,对用户参与型数字参考咨询服务模式进行分析,并由此提出lib2.0下的用户参与型数字参考咨询平台的系统初步构想。     

Strategies of Korean firms in china's high‐tech market: Striving for a new and sustainable business model

China has become a strategically important market for Korean companies. While cooperating with China is obviously important for their success and survival, a more difficult question lies in finding a new and sustainable business model applicable to China. This paper studies the current challenges and strategies of Korean Small and Medium‐sized Enterprises (SMEs) in the high‐tech market such as the mobile handset and online game industries that are trying to extend their business to China. It focuses on the issue that Korean firms face in order to find a way to survive and integrate with a rising China. By conducting an in‐depth firm level analysis, it examines their successes and failures in terms of what parts of the value chain they specialize in and how they establish a division of labor with China.     

中国邮轮旅游产业:研究现状与展望

邮轮产业已经成为现代旅游业中发展最为迅猛的行业,近几年达到8％左右的增长速度,被视为“漂浮在黄金水道上的黄金产业”.然而,邮轮业并没有引起学术界的足够关注,研究成果还非常有限.近年来国际邮轮市场的倾斜,使得中国邮轮旅游业发展势头强劲,已成为中国经济增长的新方式和新领域.文章基于国内现有的文献资料,对中国邮轮旅游产业的研究问题和研究成果进行了综述.首先介绍了世界邮轮业的概况和中国邮轮业的发展现状；其次从宏观审视和微观分析的角度讨论了中国学者对邮轮旅游业的研究成果；最后针对中国邮轮产业的问题,从产业集聚视角、利益相关者视角和消费者视角提出了未来值得研究的方向.     

Managerial Problem-Solving Styles: A Cross-Cultural Study

ABSTRACT

The literature suggests that North American business-people differ from their Latin American counterparts with respect to specific behavioral traits. Our particular interest is in problem solving and in effecting changes in behavior to achieve better problem-solving capability. The purpose of the present study is to assess whether there are differences in problem-solving styles between two culturally different groups of managers registered in MBA Programs: Anglo American and Latin American. Using Kolb's (1984 2006) Learning Style Inventory, it was found that Anglo American managers tended to be relatively action-oriented, “Convergers” (they emphasize decision-making and use deductive reasoning), while Latin American managers tended to be reflection-oriented, “Assimilators” (they emphasize planning and like to create models in their analyses) in their problem-solving styles. The positive and negative aspects of each style are discussed and suggestions for improved decision-making are offered.

RESUMEN. La literatura sugiere que los empresarios norteamericanos difieren de sus contrapartes latinoamericanos, en lo que atañe a ciertos trazos comportamentales específicos. Nuestro interés particular se orienta a la solución de problemas e implementación de cambios comportamentales, con el propósito de adquirir habilidades específicas para la solución de problemas. El propósito de este estudio es evaluar si existen diferencias entre los estilos empleados para solucionar problemas entre diferentes grupos culturales de gerentes matriculados en Programas MBA angloamericanos y latinoamericanos. Usando el sistema de estilos de Kolb (1984 2006) denominado Learning Style Inventory, descubrimos que los gerentes angloamericanos tienden a orientarse con bastante frecuencia en la acción, los llamados ‘Convergentes’ (que hacen hincapié en la toma de decisiones y el uso del razonamiento deductivo), mientras que los gerentes latinoamericanos tienden a volcarse a la reflexión, los llamados ‘Asimiladores’ (que hacen hincapié enplanear y les gusta crear modelos en sus análisis), como característica de sus estilos para solucionar problemas. Discutimos los aspectos positivo y negativo de cada estilo, y hacemos sugerencias para mejorar la toma de decisión.

RESUMO. A literatura sugere que os homens de negócios norte-americanos diferem de seus colegas latino-americanos em traços comportamentais específicos. Nosso interesse particular recai sobre a resolução de problemas e a introdução de mudanças de comportamento para obter uma melhor capacidade de resolução de problemas. O objetivo deste estudo é avaliar se existem diferenças nos estilos de resolução de problemas de dois grupos culturalmente diferentes de gerentes matriculados em cursos de MBA: anglo-americanos e latino-americanos. Utilizando o inventário LSI (learning style inventory) de Kolb (1984 2006), constatou-se que os gerentes anglo-americanos tendiam a ser relativamente orientados para a ação, “convergentes” (eles enfatizam a tomada de decisões e o raciocínio dedutivo), enquanto os gerentes latinoamericanos tendiam a ser orientados para a reflexão, “assimiladores” (eles enfatizam o planejamento e gostam de criar modelos em suas análises) em seus estilos de resolução de problemas. Os aspectos positivos e negativos de cada estilo são discutidos, e sugestões para melhorar a tomada de decisões são oferecidas.     

我国居民消费与经济增长的实证分析

消费对经济增长具有重大作用,居民消费作为消费需求的主体,其重要性更不能忽视。在面临金融危机的背景下,我国急需将经济增长从投资、出口转变为消费、投资、出口协调拉动。通过对1978——2008年的年度数据,对居民消费和经济增长进行实证分析,得出两者具有长期均衡关系,两者为双向的格兰杰因果关系;通过建立误差修正模型,得出两者短期之间的动态关系。最后,针对扩大内需提出四点建议。     

新媒体视域下高职院校辅导员工作方法研究

新媒体技术的迅速发展对高职院校学生的思想、学习和生活方式产生了广泛而深远的影响，同时也给辅导员工作带来了新的机遇和挑战。辅导员应该紧跟时代步伐，努力探索新媒体环境下开展大学生辅导员工作的新途径，充分挖掘各种途径的优势特点，并将各个媒介有机地结合起来，同时力求与传统辅导员工作相协调，实现辅导员工作立体式、全方位、多层次的开展，进一步提高新形势下高职院校辅导员工作的成效。     

后金融危机时代金融消费者保护的若干问题——以美国2010年的新法案为视角

本文以2010年7月美国《多德—弗兰克华尔街改革与消费者保护法》为探索视角,简要回顾了美国金融消费者保护的历史和教训,指出消费者保护的思想不仅应该明确体现在金融监管目标中,还需设置达至目标的适当监管机构,同时提出金融消费者保护的立法力度与金融创新速度相匹配的问题。就中国学界对新法案高涨的借鉴热情,文章认为:国外先进立法经验的本土植入需考量现实条件,我国目前亟须完成的工作是提升金融消费者概念的认同程度并设置适宜的金融消费者保护性机构。     

Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors

The elimination of goodwill amortization in 2001 brought about significant change in how companies are required to account for goodwill. This change in accounting also brought with it new challenges for auditors, namely evaluating the reasonableness of management's assumptions related to goodwill valuation. In addition to introducing technical challenges, this task is particularly difficult given the misalignment in incentives it creates between managers who likely prefer to avoid recording an impairment and auditors who seek to minimize the bias in management's impairment testing. This study focuses on the consequences of the misaligned incentives that auditors face under the current goodwill assessment process. We find that the decision to record a goodwill impairment is associated with an increase in the probability of auditor dismissal. Consistent with the presence of significant friction with clients, our results also indicate that the likelihood of auditor dismissals is negatively related to the favorability of the impairment decision. Furthermore, we find that companies impairing goodwill prior to dismissing auditors subsequently employ auditors that are, on average, more favorable to clients in their impairment decisions.