关于西部农村中小学布局结构调整的理性思考

学校布局结构调整对于缩小教育发展的差距,促进教育均衡发展,扩大优质教育资源的覆盖范围,提高教育资源的利用效率,实现规模效益,均具有重要意义。然而,现实中的学校布局结构调整,人们更多地是关注这项工作对于节约办学成本的意义,尤其是盲目追求规模效益,不切实际撤销教学点,导致西部农村中小学布局结构调整中的出现了许多问题。对此应该理性思考,因地制宜,以"学生为本",区别对待西部农村中小学布局结构调整问题。     

Information content and recency effect of the audit report in loan rating decisions

We examined the significance of the audit report in loan rating decisions using the belief revision model. We designed a laboratory experiment where the sign of the audit report is mixed with other annual financial information in a series of sequential evidence. The results of an experimental design, using 106 loan officers from international financial institutions, support the hypothesis that the qualified audit report appears to be an independent and useful piece of evidence when it is contrary to favourable financial expectations. Our findings also support that the ‘recency effect’ might influence international commercial loan officers’ perception of the qualified audit report.     

Loan officers and loan ‘delinquency’ in Microfinance: A Zambian case

The paper seeks to promote greater understanding of the importance of loan officers in group-based microfinance by explaining their actual roles, dilemmas and tensions when working with poor clients. Few existing studies have used data outside Bangladesh and most focus upon relatively well-performing institutions. Using data from Zambia this study focuses on the recent crisis of Christian Enterprise Trust of Zambia (CETZAM) and the effects of its practices for accounting for and dealing with defaulters. The findings firstly show that loan officers faced powerful hierarchical accountability pressures and pursued inappropriate methods to compel further repayments to resolve this crisis. Its approach to borrower default was found to be stressful for loan officers and potentially detrimental for CETZAM's own short and long-term survival by reducing client loyalty and trust.     

专科生与本科生劳动力市场差异分析

我国高等教育本科生与专科生在培养方面存在着差异,并且不同高等教育层次的毕业生寻求职位时在起薪点、就业满意度、创业意愿等方面存在差异,毕业生落实率呈现两头高中间低的特点,部分本科生就业高不成低不就。我国高等教育亟需改革。高校应积极主动地培养适应市场需求的人才,开展校企合作,根据市场需要调整专业结构;毕业生也需要转变观念,合理调整心理预期,准确定位,增强就业竞争力。     

移动指挥车系统的设计与应用

从应用和技术角度分析了移动指挥车系统的需求，设计并实现了基于IP技术的一种行之有效的移动指挥车系统，介绍了该系统的基本功能、基本配置、关键指标及系统的实际应用。     

The impact of D&O insurance on excess corporate leverage

The governance effects of directors’ and officers’ liability insurance (D&O insurance), an important tool for risk diversification, are of strong concern in the capital market. Using a sample of Chinese A-share listed firms from 2009 to 2018, we examine the impact of D&O insurance on excess corporate leverage. We find that D&O insurance is negatively associated with excess corporate leverage and that this result is consistent with a series of robustness tests. Further analyses show that D&O insurance impedes excess corporate leverage mainly because of its effect on external monitoring. The effect is more pronounced for firms that are state-owned, have political connections and are located in provinces with low marketization than for other firms.