The risk-return trade-off in human capital investment

In this paper, we analyze investments in human capital in a way which is standard for financial assets, but not (yet) for human capital assets. We study mean-variance plots of human capital assets. We compare the properties of human capital returns using a performance measure and by using tests for mean-variance spanning. Fields differ strongly not only in common rates of return, but also in return per unit of risk. We identify a range of educations that are efficient in terms of investment goods, and a range of educations that may be chosen for consumption purposes.     

我国资本市场分形特性研究

任何科学发展,包括社会科学在内,其前沿问题都是非线性问题.但是,由于现行线性模型的简单易行,实际中仍被广泛运用.随着经济行为越来越复杂,只有用动态的非线性模型刻画某些经济现象,才能较好地反映客观现实.近二十年来,作为研究非线性问题科学分支之一的分形理论,也就成了经济学科研究与应用的前沿领域.本文探讨了分形时间序列的基本特点及Hurst指数计算方法,描述了计算时间序列Hurst指数的一般方法,运用R/S分析法分析了我国资本市场的分形特性,通过实例分析,总结了资本市场分形理论的基本内容.     

基于网络环境的会计教学问题探究

随着互连网与通讯技术、计算机软硬件设备与科技的快速进步,信息技术将是会计教育与教学中的必要元素,信息技术与会计学科领域整合将是未来会计教育的主流。新的教育环境要求会计教育必须转变教育理念,改变传统的教学模式、更新教学内容、探究新的教学方法。本文就网络环境下的会计教育理念、教学模式、教学内容、教学方法等进行了研究。     

中国特色审计关系研究

由于我国所处的政治、经济、法律等环境与国外不同,决定了我国政府审计必然有自己的特色。本文分析了我国政府审计应处理好与国际审计、与政府和人大等部门以及与被审计单位等十大关系,认为这些关系体现了我国政府审计的特色。     

我国政府非税收入体系的基本特点分析

本文从公共财政理论入手对我国非税收入体系的基本特点进行了分析,并在这一分析的基础上对有关非税收入的不同认识进行了相应的讨论.文章认为我国非税收入体系和税收收入体系共同构成了我国政府的收入体系,并具有自己的基本特点.     

Ethical dilemmas: Teaching futures in schools

Educational policy is implicitly futures oriented, yet in most instances fails to engage learners with explicit futures tools and concepts at a school level. Futures studies in education, or futures education has the potential to reposition learning as purposeful and mobilizes the lives of participants by connecting the curriculum of schools with the multifaceted futures of learners. This is a complex task within the tensions often existing between: the cultural role of a school, the expectations of a society, the expertise of teachers, and the increasingly diverse needs of learners (Bateman, 2012). It is between the tensions of these things that the ‘ethical’ issues of what is taught, or omitted as content in a classroom and the consequences of these choices are evident.This paper highlights ethical and moral dilemmas, as they were apparent in two futures education projects. In the first study, the teachers discuss the inherent limitations of offering a broader and more futures oriented curriculum. In the second study, teachers reflect upon their students’ anxiety with regards to futures images as they are interrogated within a curriculum study. Each of these studies highlights the ethical challenges that arise, when possible, preferable and probable futures are developed as part of learning in school settings, which are culturally and demographically diverse.Tirri and Husu (2002) highlight the ethical dilemmas, which emerge in classrooms around the world, based on conflicts in values and competing intentions between key stakeholders. In the studies which contribute to this discussion, there is evidence to suggest that futures thinking causes conflict within an individual's perception of how the world should be, or their worldview as a result of futures imagining which goes beyond what is taken for granted, or is an assumed future eventuality. In the same way, Carrington, Deppeler, and Moss (2010) argue that all curriculum choices about what is taught (or not taught) in a classroom reflect an ethical decision made by a teacher, with regards to what is foregrounded for learning and what is omitted.It is crucial to re-examine the role of a school in educating students for their futures, as opposed to educating students with an aim of furthering governmental agendas. More significantly, however, as this paper highlights, it is exploring the boundaries of what is acceptable or unacceptable, appropriate or inappropriate to teach in a classroom, given the changing diversities of schools and education systems throughout the world.     

试论人力资本特性与公司人力资本风险防范

人力资本是经济增长和公司成长的重要因素,人力资本的使用效率对于公司整体的经济效益起着决定性作用.但是,由于人力资本的特有属性,即人力资本与其自然载体的不可分割性,使得公司在人力资本的使用中经常面临着人力资本关闭的风险.因而,公司应当通过完善治理结构,利用资本市场,优化融资结构,增加技术难度等措施防止人力资本风险问题,并可以借助于病假发生率,任务完成率等指标评价人力资本风险的大小.     

网络广告媒介的发展趋势及其创新

Internet的发展及其广泛应用正深刻影响和改变着各行各业,对广告业的影响也日趋突出。以Internet为基础的互联网正在成为广告主与消费者沟通的最廉价的工具,也成为广告主推介产品、宣传自己的有效平台。在网络化和全球化的条件下,Internet将会深刻地影响广告主及其受众对媒介的选择习惯,并促使这种传播媒介更加广泛应用和完善。     

县域城镇化问题的特异性与发展思路探究

县域城镇化是中国县域现代化建设中不可逾越的发展阶段.县域城镇化是伴随着县域工业化和第三产业的发展而发生的社会、经济结构的转换.本文在对县域城镇化的概念界定和现状分析之后,探讨了县域城镇化的发展路径,并选择重庆市有代表性的区、市(县级市)、县进行县域城镇化问题的实证分析,最后从改革户籍管理制度、建立土地合理流转机制、引导农民向城镇转移和建立稳定的社会保障体系等四个方面作了县域城镇化发展的政策设计.     

中国名山旅游资源个性特征挖掘与“景区名片”打造

名山旅游资源在现代旅游发展中起着极其重要的作用,名山旅游资源个性特征挖掘与"景区名片"打造,是增加名山旅游地的识别度、稳定客源市场、提升竞争力的有效途径;针对旅游者动机和旅游决策因子变化,在挖掘名山旅游资源个性特征,提炼名山旅游资源核心特征、关注区域知名因素、地方特色、市场变化基础上建立名山旅游区景区名片,是打造合理名山旅游地名片的有效措施.