应用型本科院校音乐学专业钢琴课程群建设初探 ——基于辛笛应用钢琴教学法

应用型本科院校音乐学专业钢琴课程群建设,应从教学内容体系、课程结构体系、能力目标体系、质量保障体系四个方面,将钢琴类课程的知识、能力、素质三大教学目标有机融合,尝试打造以应用为目的、以和声为核心、以融合为前提、以钢琴为手段的钢琴课程群。通过提高课程的难度(挑战度)、跨度、深度、厚度、温度,实现学生弹奏能力、伴奏能力、弹唱能力和创作能力的螺旋上升和持续发展,实现培养应用型、技能型、创新复合型音乐(教育)人才的目标。     

Why DCF capital budgeting is bad for business and why business schools should stop teaching it

The targeted readership of this article are tax educators employed outside the USA and other readers who are interested in tax education and research within the USA. After briefly outlining key features of the US tax system, the article describes the ‘traditional’ approach to tax teaching and documented concerns with this approach. A number of alternative approaches to tax teaching stemming from the work of the Accounting Education Change Commission are described. In addition, a synopsis of prior tax education literature from the USA is presented so that interested readers can further investigate some of the specific techniques described. The pendulum of tax teaching in the USA has swung between a rule-oriented lecture format and a more abstract economic analysis. Now, the current concensus appears to prefer an eclectic approach with a combination of teaching methods, testing techniques, case, economic, and rule-oriented content. Although the underlying tax laws throughout the world obviously differ, it is suggested that the possibility that effective delivery strategies may be universal.     

中国工业要素配置效率与节能潜力研究

本文基于随机前沿分析法对中国工业超越对数生产函数进行估算,分析中国工业要素配置效率以及能源要素重置带来的节能潜力。结论表明：中国不完善的要素市场在一定程度造成要素配置扭曲,但随着市场化改革推进以及政府提高能源效率的决心,工业要素配置效率正逐步提高。特别是2006年之后,与技术效率变化相比,要素配置效率改善对工业总效率提高所起得作用越来越明显。节能潜力先增大后减小的趋势与要素配置效率变化相一致。2006年之后能源要素从低效行业向高效行业流动,实际能源消费逐步趋近完全竞争市场下的最优水平。2009年中国工业全行业节能潜力约为2.5亿吨标准煤,且能源密集型行业应成为中国工业节能的重点。“十二五”期间除了采用传统的节能途径之外,政府应通过推进能源市场化改革,设计合理的能源价格机制,提高工业要素配置效率,进一步发挥工业节能潜力     

Expatriate adjustment as a multifaceted phenomenon: individual and organizational level predictors

A conceptual model is proposed that identifies critical antecedents of expatriate adjustment. Adjustment is conceptualized as the degree of fit between the expatriate manager and the environment, both work and socio-cultural. Adjustment is marked by both reduced conflict and increased effectiveness. As a multidimensional phenomenon, expatriate adjustment can be identified in psychological, socio-cultural and work domains. The model predicts that psychological and socio-cultural adjustment are the most immediate predictors of work adjustment. In this paper, it is asserted that the success of the expatriation process depends not only on the expatriate manager's competencies and skills, but also on organizational (both parent-company and local-unit) support and assistance prior to and during the assignment. Various international human resource management models are utilized to examine the organizational level antecedents of expatriate adjustment. Managerial resourcefulness, acculturation attitudes, personality dimensions and coping strategies are discussed in relation to individual predictors, whereas MNCs' international structure, value orientation, organizational life-cycle, diversity training, strategic planning and socialization are proposed as organizational predictors of expatriate adjustment.     

Business service networks and their process of emergence: The case of the Health Cluster Portugal

Business services have been receiving increasing attention from academics, practitioners and policy-makers. Despite the growing interest, this field of research suffers from several limitations: it draws mostly on services marketing theory, and it is grounded mostly in monadic and dyadic studies. This paper contributes to the advance of business services research by addressing these limitations with regard to a specific service-related issue. We carry out an interdisciplinary study by integrating among others an industrial network approach (INA) into the services area, and we thus develop the research at a network level by adopting a services network perspective; furthermore, the study is carried out in a business-to-business context by looking into a health cluster: the Health Cluster Portugal. The article addresses one particular aspect of business services networks: their emergence. We propose a conceptual framework that draws on process-based research and integrates theories from other bodies of research, allowing a rich understanding of how a business service network is created. Our findings point to discontinuities along the emergence of such networks, showing that there is an iterative process underlying their formation, with different theories playing a predominant explanatory role at different stages. This paper contributes to the wider body of literature on services research by promoting the integration of the INA and other process-related approaches in the area of business services networks, and also provides practitioners and policy-makers with a structured framework to understand how an intentional ‘bottom–up’ business service network may be created or orchestrated.     

人民币汇率变动对我国通货膨胀的影响：汇率传递视角的研究

在开放经济条件下,汇率变动对一国通货膨胀水平的决定具有重要作用。本文利用自回归分布滞后(ARDL)模型研究了人民币汇率变动对以消费者价格指数(CPI)衡量的国内通货膨胀的传递效应。研究结果表明,人民币汇率变动对以CPI衡量的通货膨胀水平的传递是不完全的且存在明显的时滞,长期和短期汇率传递效应都很低;汇率变动对我国CPI的传递效应受食品价格冲击的影响非常大。本文的研究结论对于我国的汇率制度改革和货币政策实施等具有重要的启示意义。     

土地利用规划制度的经济解释

规划是政府重要的公共行政职能和公共政策,把握规划的本质是促进我国规划转型的关键.本文从经济学角度对土地利用规划制度的本质进行了分析,并以此对土地利用规划的编制工作提出了建议.     

Pragmatic-oriented Approach to Teaching

Actions are performed via utterance, and speech acts apply to speakers’ communicative intention to produce an utterance. The simplest purpose of language learning is to communicate with others. Second language learners can have high-level of general language proficiency, when it comes to communicate they might encounter kinds of problems. This paper will discuss a point that it’s whether or not for language learners to speak fluently and sensitively a pragmatic-oriented approach more effective than traditional method. Pragmatic use of language is definitely different from syntactic use of language. Pragmatic training is that essential in teaching environment, for it’s absolute not just to tell learners how to design an idea and organize a sentence, but to instruct learners to say which utterance being proper and appropriate for a certain condition.     

资本投入一定有效吗——基于跨省数据的实证研究

本文运用跨省数据和随机前沿分析方法实证分析了中国资本投入对经济效率变化的具体影响。分析结果表明,中国的资本投入对经济效率的提高并没有起到正面的促进作用,其原因是中国资本投入国有企业比重过高制约了资本对技术效率提高的贡献。当前经济刺激政策能否取得成功和金融危机后中国经济能否可持续发展的关键,是资本能否真正投入到更具效率的中小企业和民营企业中去。     

中国地方政府财政支出效率及影响因素的实证研究

本文利用随机前沿分析方法对我国26个省级地方政府1978～2008年的财政支出效率进行了测算,并分析了影响地方政府财政支出效率的主要因素。研究结果表明:(1)中部地区的政府财政支出效率平均好于东部地区和西部地区;(2)1994年的分税制改革明显地提高了我国地方政府的财政支出效率,但之后地方政府的财政支出效率呈逐年下降趋势;(3)财政自主性、人均GDP、人均预算内财政收入对地方政府的财政支出效率有显著的负面影响,人口密度对地方政府的财政支出效率有显著的正面影响。