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21.
蔡曼玲 《广东农工商职业技术学院学报》2009,25(3):50-52,68
为适应经济全球化迅猛发展,导致的国际交流和贸易日趋频密的需要,高校日语专业的人才培养目标必须从原本单一只培养具有基础技能的日语人才方向转向培养既精通日语,又有相当强探索能力的高级日语人才,使新世纪日语专业的大学生在社会上能有更强的竞争力和适应力。该文主要从新时期社会经济发展对日语专业人才的实际需求出发,探讨教师在学生自主探索能力方面进行的人才培养。 相似文献
22.
Sean Ansett 《Employee Responsibilities and Rights Journal》2007,19(4):295-303
Many companies still view Corporate Social Responsibility (CSR) as solely philanthropy rather than addressing their material
issues. A few companies that have began to see the strategic advantages of being socially responsible and addressing their
social, environmental and economic challenges. Developing an effective strategy can reward companies with reputation enhancement,
license to operate, avoiding litigation, recruitment and retention of employees and developing process, product and strategic
innovations. One company who has realized the value of investing and integrating CSR into the business model is the apparel
retailer Gap Inc. This article will examine the evolution of Gap Inc. and its work developing an effective labor standards
assurance program and stakeholder engagement strategy transformed historically adversarial relationships with key stakeholders
into collaborative multi-stakeholder partnerships. Particular attention is put towards Gap Inc.’s learnings in the process
and how these new insights innovated the company’s CSR strategy over time.
An erratum to this article can be found at 相似文献
23.
This article aims to explore the feasibility of applying night-time light data to the study of trade. Based on 61 countries’ panel data from 1995 to 2012, this research used night-time light data, as the substitute for GDP, to study trade development based on the traditional gravity model. The method of ordinary least squares, Poisson pseudo-maximum-likelihood and two-stage least squares were used. The results show that geographical distance, country borders and regional agreements have a significant effect on China’s trade with other Belt and Road countries, which verifies the validity of trade research based on night-time light data analysis. Additionally, comparisons reveal the trade trends predicted by night-time light data from 1996 to 2012, were highly consistent with the actual data. This article stands as the first study to apply night-time light data to the gravity model in the research on trade between China and other Belt and Road countries. Breaking new ground, this research uses night-time light data as an economic indicator to study trade, in combination with micro foundations and the latest findings of the gravity model. Thus, this article deepens the understanding of trade analysis and contributing to the field of related researches. 相似文献
24.
The systematic adoption of the eXtensible Business Reporting Language (XBRL) for financial reporting represents a great challenge. Worldwide, a large number of regulators are making an effort to promote the adoption of this standard to simplify and enhance the communication of financial information. This requires the definition of well‐structured taxonomies that can standardize and accommodate the content of financial reports prepared by firms. This study aims to analyze the regulator‐led adoption of XBRL for financial reporting. It examines the XBRL taxonomies used by Italian firms to reflect their financial reporting under rule‐based Italian GAAP and principles‐based International Financial Reporting Standards (IFRS). We compare the alignment of the Italian GAAP taxonomy and the IFRS taxonomy with Italian companies' financial statements and find two different levels of fit. The results offer useful insights for regulators and policy makers in prescribing or establishing appropriate taxonomies. We illustrate the potential impacts of the different taxonomies on the quality of financial reporting in terms of comparability and potential loss of information. 相似文献
25.
在"一带一路"倡议下,人民币国际化的原油计价面临着重大机遇:中国与"一带一路"沿线能源出口国利益互补、亚洲缺少原油定价中心、全球出现"去美元化"的趋势以及人民币国际化具备强有力支撑等条件,但同时也面临着资本管制与原油期货市场流动性的冲突、较低开放度的中国金融市场无法为人民币提供畅通的回流路径以及"新特里芬难题"等挑战。借鉴相关发展经验,应积极推进人民币原油期货市场建设、推进金融市场开放构建人民币环流、扩大与"一带一路"沿线国家(地区)的贸易往来、借助基础设施建设强化人民币计价功能等,努力实现人民币国际化的原油计价。 相似文献
26.
高新技术企业自主创新与金融支持效率——基于广东的数据分析 总被引:1,自引:0,他引:1
通过建立高新技术企业自主创新影响因素的模型测算金融支持对广东高新技术企业自主创新的作用力度,并结合商业银行贷款的贡献率及存贷比状况对金融支持高新技术企业科技自主创新的效率进行实证研究,结果表明整体上看广东省金融运行活动对该类企业自主创新的支持力度不够,且效率偏低,各地区之间存在企业自主创新能力及金融支持效率的区域性差异。因此,应实施税收优惠和探索多元化风险分担机制来引导商业银行加大对企业创新贷款支持的力度,拓宽直接融资渠道,并针对区域特点制定相应的金融支持政策,这是进一步提升中国金融支持企业自主创新效率的有效途径。 相似文献
27.
Istemi Demirag Iqbal Khadaroo Pamela Stapleton Caral Stevenson 《The British Accounting Review》2011,43(4):294-310
Public private partnerships (PPP) are an established model for most governments internationally to provide infrastructure-based services, using private finance. Typically the public authority will sign a contract with a special purpose vehicle (SPV), which, because of the holistic nature of PPP, in turn sub-contracts the finance, design, construction, maintenance and soft services to companies that are often related to its shareholders. Thus there is a considerable network of linked organisations that together procure and provide the PPP project.While there is an increasing body of research that examines these PPP projects, much of it is interview or case study based so that the evidence is drawn from a small number of interviews or cases in specific sectors. It also focuses on the public sector procurer and the private sector contractor in the network of organisations. Although it has been recognised that the perceptions of the financiers may vary from those of other key PPP players there is much less research that focuses on the financiers.In this paper we report the results of a postal questionnaire survey, administered to 109 providers of senior debt and equity, from which the response rate was just less than 40%. We supplement these findings with a small number of illustrative quotes from interviewees, where the cited quote represents a commonly held view. We used SPSS and Nvivo to analyse the data.The findings show that when assessing PPPs financiers perceive a very wide range of risks as important, and that it is important to them that many of these risks are either insured or allocated to sub-contractors. When considering participating in PPPs, financiers agree that working with familiar partners on familiar projects and in familiar sectors is important, which may raise barriers to entry and undermine competitive processes. 相似文献
28.
ABSTRACTThe aviation e-service system is an important part of support for business communication in regions covered by Belt and Road initiative. In exploring the role of airline companies in this system, we examine the structure of the network, which consists of airlines interconnections based on small data of individual attributes of aviation companies in aviation e-services, and study these interconnections across different groups using block modeling. The heuristic solution of airline companies in development of international communication and cooperation is further discussed. Among our policy implications for global managers, we suggest the enhancement of cross-regional cooperation among airlines. 相似文献
29.
网上自主学习模式是高校教学改革的有效方式之一,对网上自主学习的方式、效果、利弊及适用人群进行探讨。以科技论文写作知识的学习为例,建立网上自主学习的平台,制作专题学习网站,在石家庄铁道学院的研究生中进行试验教学,对网上自主学习模式的学习效果和认可程度进行分析,得出结论:网上自主学习是可行的,必要的,有助于提高学生自主学习能力,适用于大学高年级及研究生等自控能力和自学能力强的群体,应有针对性地积极落实实施,取得满意的教学效果。 相似文献
30.
黄俐丽 《浙江工商职业技术学院学报》2007,6(1):82-84
本文通过对某高职院校非英语专业学生英语学习的自主性、元认知、兴趣、动机、自信度、焦虑度测试的分析研究表明:英语学习的自主性和性别及英语的学习成绩、兴趣、动机、自信度有非常显著的正相关性,而和英语学习元认知没有相关性,同时和英语学习焦虑度有非常显著的负相关性,从而为构建有效的培养英语学习自主性的教学模式提供依据,并就此提出若干提高学生英语学习自主性的建议。 相似文献