信息不对称对保险业的影响及治理措施

保险市场是一个典型的信息不对称市场,保险市场的不对称信息主要包括逆向选择和道德风险。保险市场信息不对称将导致保险市场资源配置的低效率,因此要加强保险市场信息披露,完善和发展保险技术,整顿市场秩序,以促进保险市场的健康发展。     

论会计"创建思维"教育模式的建立

加入WTO将会使我国的会计领域受到很大的冲击。会计教育显得至关重要。如何使会计适应多变的市场竞争，关键在于会计人才本身的“创建思维”的建立。改变理论引导；改善教育环境；完善教育实践环节；推出新的人才就业制度。     

Towards a cohesive curriculum tourism: The case for a distinct discipline

This paper addresses a controversial topic in tourism scholarship which is simultaneously a problem and an opportunity in tourism education: the philosophical issue of academic disciplines and specifically, the question of a distinct discipline in tourism studies. It is argued that the orthodox approach to tourism education, multi-disciplinary studies, has become an impediment. It is suggested that a new discipline can be created by organizing the existing body of knowledge and that such a discipline can become the core of an inter-disciplinary approach. Certain characteristics of an embryonic discipline are outlined and innovations in this area at Sydney Technical College are discussed.     

Differentiation Among US Colleges and Universities

Colleges and universities in the US differ markedly in their access to economic resources. National data are used here to describe the resulting hierarchy that's reflected in schools' spending on their students, the prices those students pay, and the subsidies they get in consequence. Both historical data and projections based on recent institutional saving suggest that economic disparities among institutions and their students are increasing. In a final section, the paper asks what to make of this: what we can say about the right degree of institutional disparity – whether we have too much, too little, or about the right amount of differentiation.     

Ethical Dilemmas in Performance Measurement

In this article we discuss the ethical dilemmas facing performance evaluators and the "evaluatees" whose performances are measured in a business context. The concepts of role morality and common morality are used to develop a framework of behaviors that are normally seen as the moral responsibilities of these actors. This framework is used to analyze, based on four empirical situations, why the implementation of a performance measurement system has not been as effective as expected. It was concluded that, in these four cases, unethical behavior (i.e. deviations from the ethical behaviors identified in the framework) provided, at least to some extent, an explanation for the lower than expected effectiveness of the performance measurement procedures. At the end of the paper we present an agenda for further research through which the framework could be further developed and systematically applied to a broader set of cases.     

教育创新与考试改革

加快教育制度创新,建立以人为本、适应学生多样化自主发展需要的教学管理体制,是当今教育改革的方向。本文在对"一页开卷"所引发的争议进行综述的基础上,阐明了"一页开卷"作为一种教育思想和考试理念创新的实践意义,指出"一页开卷"的改革必然会有一个逐步完善的过程。     

SMEs and public procurement policy

In this paper, we characterize an optimal procurement policy as a mechanism design problem when an allotment of the contract is available, i.e., when a government faces both SMEs and large firms for carrying out a heterogeneously divisible project. Our model allows us to analyze all procurement policies (set-asides, favoritism, non-discriminatory rules), taking into account both efficiency and distributive arguments and derive a normative framework. We show that set-asides are not generally optimal, whatever the industrial preferences of the government are, while the optimal preferential treatments of firms implies complex non-linear rules. We prove that the optimal policy can be implemented using a modified Vickrey-type auction. We also consider that the firms can reduce their cost by a non observable effort, and exhibit the specific impact of cost reduction incentives on the optimal policies.Received: 24 September 2001, JEL Classification: D44Pierre-HenriMorand : I am grateful to the anonymous referees for comments. The usualdisclaimer applies.     

河北省占领网上马克思主义阵地的调查与研究

占领网上马克思主义阵地已成为新时代的新课题,从网络发展、红色网站建设、党员上网学习状况等各个方面来看,马克思主义网上阵地还需要高度重视并进行认真建设。     

学习贯彻《职业教育法》推进高职教育的有序发展

根据《职教法》精神应开展高等职业教育的科学研究。要把握高等职业教育的基本内涵。建立教育系统内部多通道“立交桥”和适合高等职业教育的教学模式,关注国际职业教育发展趋势有序推进高职教育的发展。     

新的教育模式──远程教育

叙述了网络时代的教育模式──远程教育出现的原因,新的教育模式与传统的教育模式相比的不同之处,并简单介绍了“实时远程教学系统”、“远程考试系统”、“远程教育答疑系统”的功能,使人们对新的教育模式有了初步了解。