论大学语文教学中人文精神的培养与传承

传承人文精神应是大学语文教学的主要目的之一.在大学语文教学中结合具体篇目可以培养当代青年的爱国心和民族情感,增强大学生的责任感,提高抗挫力,培养潇洒旷达的人生态度,形成健全人格和高雅气质,提高大学生的联想、想像和思维能力,全面提高当代大学生综合素质.     

Firm Performance and Managerial Succession in Family Managed Firms

Abstract:  This paper investigates whether the family status of a company's top officer affects managerial replacement decisions. We report evidence that family-managed companies are characterized by higher levels of board control and potentially weak internal governance systems. Family CEOs are less likely than non-family CEOs to depart their position following poor performance. Stock prices react favorably and operating performance improves when companies announce the departure of a family CEO. Overall, our evidence suggests that shareholders benefit when a powerful CEO leaves their position in the company.     

Fund Manager Succession in Closed-End Mutual Funds

Managing the succession process by the hiring and firing of key executives is one of the important functions of a board of directors. In this research we study successions of fund managers in the closed‐end mutual fund industry. The agency issues inherent in closed‐end mutual funds makes them a unique laboratory for such a study. Our results suggest that while the overall abnormal returns of these manager changes are statistically insignificant, that the returns are more positive for funds with large expense ratios and for funds trading at a discount. We also find the abnormal returns are negatively related to the percentage of inside director stock ownership. Corporate bond funds and international equity funds react more negatively to these announcements than other types of funds. The abnormal returns do not appear to be related to board composition, but board composition does vary across fund type, and may therefore indirectly influence the results.     

花旗:该有一个继任方案了

"利益之争看上去在整个银行内部弥漫……"一个哈佛的教授说 花旗集团董事会主席兼CEO桑迪·威尔正在拼死地维护自己职业声誉的清白.这位69岁的老人曾经通过巧妙的廉价收购、无情削减成本和创造高额利润等方式打造了一个著名的金融巨鳄.     

Succession Planning in Small Accounting Practices in Regional Far North Queensland

The importance of succession planning, particularly in small and medium accounting practices, continues to become increasingly important with the impending retirement of the ‘baby boomer’ generation. Planning for succession and retirement within a small practice is even more critical in rural, regional and remote areas where staff recruitment and retention is already an issue. This study provides insight into the views of principals of small accounting practices toward succession planning within a regional area of Australia. Applying Sambrook's model of succession, findings reveal that formal succession planning is no longer considered possible by these principals given the perception of generational differences and a change in employment and workplace expectations within the small accounting practice environment.     

一个连续50年盈利农信社的启示

鄢陵县陶城农村信用社自成立以来,连续50年盈利,这与目前农村信用社普遍亏损的状况形成鲜明的对比。其带给我们的启示是：农村信用社改革和管理的关键在于人;农村信用社的根本出路在于支农。     

构建立体培训体系培养多级次人才梯队

加强行业人才培养,特别是高级人才培养是注册会计师行业发展当前亟待解决的问题,也是关系到今后行业能否适应市场经济和社会发展要求以及国际化进程的一个重大战略问题。如何贯彻中注协行业人才培养“三十条”,加快行业人才培养,我认为应该从以下几个方面着手。认真学习领会“三十条”的精神实质提高思想认识,作好宣传工作竞争是促进市场经济发展的重要手段。通过竞争,优胜劣汰,促进事物向前发展。无论什么竞争,最终都表现为人才的竞争。人才资源是第一资源,失去了人才,就意味着失去了市场。注册会计师行业人才培养工作,关系到行业未来发展…     

The Effects of Succession Choice Surrounding CEO Turnover Announcements: Evidence from Marathon Successions

This study examines marathon successions, which I define as top executive searches that are extended past the formal departure notice of the incumbent chief executive officer (CEO). Marathons should be used when search costs are high and when little time passes from when the incumbent steps down to when they leave the firm. Consistent with these predictions, marathons primarily follow surprise departures and forced turnovers. Marathons are also likely for firms operating in heterogeneous industries that face early tenure incumbent departures. These findings shed light on an increasingly prevalent form of succession and provide insight into the rationale and implications behind the announcement.     

Market failure fallacies and accounting information

Proponents of increased regulation of accounting maintain that there are failures in the private market for accounting information. In this paper, it is argued that market failure theories contain a logical fallacy. The optima identified in those theories are not optima because they are defined independently of institutional arrangements necessary to attain them. Existing institutional arrangements, such as markets, should not be condemned until it can be shown that there is an alternative regime which can produce socially superior output.The paper examines theories which explicitly allege that there are failures in the private market for accounting information. In addition, early criticisms of accounting information are restated in economic terms, and it is revealed that those criticisms implicitly assume that private production of accounting information suffers from market failures. The paper concludes by suggesting that, if accounting research is to contribute to public policy formulation, researchers should focus on evaluating the type of information that can be produced by feasible regimes such as markets or government agencies.     

The Effect of Succession Taxes on Family Firm Investment: Evidence from a Natural Experiment

This paper provides causal evidence on the impact of succession taxes on firm investment decisions and transfer of control. Using a 2002 policy change in Greece that substantially reduced the tax on intrafamily transfers of businesses, I show that succession taxes lead to a more than 40% decline in investment around family successions, slow sales growth, and a depletion of cash reserves. Furthermore, succession taxes strongly affect the decision to sell or retain the firm within the family. I conclude by discussing implications of my findings for firms in the United States and Europe.     

Obesity and the risk of heart failure

An article is reviewed which demonstrates that obesity is associated with an increase in the relative risk of heart failure ranging from 1.8 to 5.6 depending on the degree of obesity and gender, even when other known risk factors for heart failure are excluded. The most reasonable conclusion is that there are one or more mechanisms where obesity results in heart failure that have not yet been recognized.     

Elections,political competition and bank failure

We exploit exogenous variation in the scheduling of gubernatorial elections to study the timing of bank failure in the US. Using hazard analysis, we show that bank failure is about 45% less likely in the year leading up to an election. Political control (i.e., lack of competition) can explain all of this average election year fall in the hazard rate. In particular, we show that the reduction in hazard rate doubles in magnitude for banks operating in states where the governor has simultaneous control of the upper and lower houses of the state legislature (i.e., complete control) heading into an election.     

雷曼垮塌与融资之失

2008年9月15日,拥有158年历史的美国第四大投资银行——雷曼兄弟控股公司申请破产保护。华尔街“债券之王”的覆灭究竟能带来哪些启示     

Underwriting chronic renal failure

The progression of chronic renal failure is quite variable. Equations to estimate the level of function are provided.     

决定人生成败的因素

人生，是一次远行。或许你是在摩肩接踵的人流之中奔波，或许你是在星垂平野的荒漠里探索，或许你会经历失败，或许你会获得成功……对经历的一切，你是否会想：众生芸芸，莫不如此。     

Financial crises and coordination failure: A comment

The three papers of this session link financial crises (explicitly or implicitly) to coordination failure. In Bryant (Journal of Banking and Finance, 2002), the possibility of coordination failure is due to complementarity in the productive technology. In Chui et al. (Journal of Banking and Finance, 2002), foreign lenders to a small country fail to coordinate on the optimal strategy rolling over short-term loans. Finally, Amable et al. (Journal of Banking and Finance, 2002) implicitly introduce coordination failure through a production function with external increasing returns to scale. This sort of “thick markets” externality can be viewed as a reduced form that stands for coordination problems in a non-Walrasian economy.     

When failure isn't an option

Some teams, by the very nature of their work, must consistently perform at the highest levels. How do you--as a team leader, a supervisor, a trainer, or an outside coach--ensure that this happens? To answer this question, Harvard Business Review asked six people who work with high-performance teams to comment on developing and managing these teams. The result is a collection of commentaries from Michael Hillmann, deputy chief of the Los Angeles Police Department and commander of its Special Operations Bureau, which includes the SWAT team; Philippe Dongier, who headed up a joint United Nations/World Bank/Asian Development Bank reconstruction team in Afghanistan after the fall of the Taliban; the National Fire Academy's Robert Murgallis, who trains firefighting teams; Mary Khosh, former career coach for players with the Cleveland Browns; Elizabeth Allen, a planner of society weddings, charity galas, and corporate events; and Ray Evernham, who, as a stock-car-racing crew chief, helped driver Jeff Gordon win three NASCAR championships. The types of teams represented in these commentaries are very different. Some are ad hoc, formed for a specific task, while others are ongoing, typically improving their performance with each task they undertake. For all of them, the stakes are high. Despite their differences, some similarities emerge in the ways they achieve top performance. For example, selection of team members is crucial-as is a willingness to get rid of members who don't consistently deliver. A leader who supports and builds confidence in members is also key, and high-performance teams without such a leader will often informally create one. Finally, the stress that defines the work of these teams helps generate peak short-term performance--and poses the constant risk of members burning out.     

Strategies of learning from failure

Many executives believe that all failure is bad (although it usually provides Lessons) and that Learning from it is pretty straightforward. The author, a professor at Harvard Business School, thinks both beliefs are misguided. In organizational life, she says, some failures are inevitable and some are even good. And successful learning from failure is not simple: It requires context-specific strategies. But first leaders must understand how the blame game gets in the way and work to create an organizational culture in which employees feel safe admitting or reporting on failure. Failures fall into three categories: preventable ones in predictable operations, which usually involve deviations from spec; unavoidable ones in complex systems, which may arise from unique combinations of needs, people, and problems; and intelligent ones at the frontier, where "good" failures occur quickly and on a small scale, providing the most valuable information. Strong leadership can build a learning culture-one in which failures large and small are consistently reported and deeply analyzed, and opportunities to experiment are proactively sought. Executives commonly and understandably worry that taking a sympathetic stance toward failure will create an "anything goes" work environment. They should instead recognize that failure is inevitable in today's complex work organizations.     

Power failure in management circuits

When one thinks of "power", one often assumes that a person is the source of it and that some mystical charismatic element is at work. Of course, with some people this is undoubtedly so; they derive power from how other people perceive them. In organizations, however--says this author--power is not so much a question of people but of positions. Drawing a distinction between productive and oppressive power, the author maintains that the former is a function of having open channels to supplies, support, and information; the latter is a function of these channels being closed. She then descriges three positions that are classically powerless: first-line supervisors, staff professionals, and, surprisingly, chief executive officers. These positions can be powerless because of difficulties in maintaining open lines of information and support. Seeing powerlessness in these positions as dangerous for organizations, she urges managers to restructure and redesign their organizations in order to eliminate pockets of powerlessness.