西方发达国家义务教育经费分担经验借鉴

西方主要发达国家义务教育阶段教师工资主要由中央政府或高层级地方政府承担,日常行政办公经费及校舍建设维修资金大多以低层级的地方政府为主来承担,而义务教育阶段学校的行政管理主体与财政投资主体并不一致.根据中国的国情,应提高义务教育财政投入政府层级,由中央及省级政府分担更多的义务教育经费.     

探索人才培养与市场需求的无缝接轨——房地产专业“工学结合 校企合作”的研究与实践

以服务为宗旨，以就业为导向是高等职业教育的办学理念。文章以房地产专业为例，从现阶段房地产行业发展背景和人才需求特征出发，探索如何利用“工学结合校企合作”调整人才培养方向以接轨快速变化的市场需求。     

论加强高校的孝德教育

孝德教育是高校大学生思想政治教育的重要内容,加强孝德教育是培育和弘扬民族精神、建设和谐社会、培养大学生健全人格的需要,高校要以具有时代性的孝德教育为内容,通过传统孝亲尊老文化教育和生活实践教育的途径来加强孝德教育.     

Broadening management accounting education: more theory,more practicality ∗

There are two widespread beliefs among management accountants. Management accounting should be practical, and education for doing the job the management accountant actually does should include topics which would require extensive training in theory. The two beliefs are not inconsistent. Management accounting education starting from theory and moving to its application could be far more practical than education without theory in applying predefined techniques.     

家庭随访健康教育对缺血性脑卒中并发阻塞性睡眠呼吸暂停综合征的影响

缺血性脑卒中并发阻塞性睡眠呼吸暂停综合征作为一种复杂性疾病,在一定程度上影响了患者的生后质量。本文通过实施家庭随访健康教育,对患者进行干预,从而改善缺血性脑卒中并发阻塞性睡眠呼吸暂停综合征情况,提高患者生活质量。让患者从思想上重视,提高治疗依从性,为提高治疗效果提供参考依据。     

房地产开发项目工程管理常见问题和解决措施

在竞争日益激烈的房地产行业中,工程管理在房地产开发项目中也将越来越显得重要。然而,在房地产开发项目中,工程管理存在着很多的问题,这极大地阻碍了房地产行业的健康发展。对此,文章重点论述了房地产开发项目中存在的工程管理上的问题,并提出一些建议,以期可以解决问题。     

Selecting suitable compensation plans of executive stock options

Theoretical and empirical works have emphasized that executive stock option plans play an important role in compensation management and corporate governance owing to the incentives to increase firm stock price and volatility levels. This study not only proposes models of executive stock options and constructs value-matched financial variables for comparing the incentive effects towards these options, but also develops an empirical study exploring the characteristics of executive stock options and suitable compensation management for companies. This investigation examines the daily value and compares incentive effects of six kinds of executive stock options with the empirical data of TSMC, the world's largest dedicated semiconductor foundry, which is listed on the TSE and NYSE. Empirical results indicate that purchased options would be the best choice for companies that are unsuitable to undertake risky investments, while the relative indexed options are appropriate for bear markets and good for companies whose executives are highly risk averse. Repriceable options are not recommended due to their high costs and weak incentive effects.     

A Framework for Reconsidering the Lake Wobegon Effect

The Lake Wobegon Effect (LWE) describes the potential measurement-error bias introduced into survey-based analyses of education issues. Although this effect potentially applies to any student-report variable, the systematic overreporting of academic achievements such as grade point average is often of preeminent concern. This concern can be easily circumvented if official records data are available; however, many researchers can only access student-reported data. In this article, the authors examine whether using student-survey data in place of official records data meaningfully biases regression estimates. They motivate their contribution by noting a useful statistical feature of overreporting on bounded variables such as grade point average. Specifically, the misreports will be negatively correlated with the true grade point average, yielding a form of nonclassical measurement error that actually counteracts the bias. The authors connect this observation to reliability ratios used in labor economics, which are simple ways to adjust for attenuation bias, when needed. In two applications, we find that it is unnecessary to correct for the LWE bias because it is so small.     

刍议对高职学生的技术经济教育

论述了对高职学生进行技术经济意识培养的重要性,提出应在高职教育中增加与技术经济相关的内容与课程,渗透技术经济知识,培养技术经济意识,提高学生的职业核心能力,以适应现代企业对人才的要求。     

Volatility Spillover in Regional Emerging Stock Markets: A Structural Time-Series Approach

Volatility spillovers among the stock markets of Bahrain, Kuwait, and Saudi Arabia are investigated using the concept of stochastic volatility and structural time-series modeling. The results reveal volatility spillovers, in which the Kuwait market plays the major role. It is also found that volatility in one market cannot be explained fully in terms of volatility in the other two markets, but that, out of the three markets, the Kuwait market seems to be the most influential. Some explanations are put forward for why this is the case.