地州高校办学经费筹措的困境与对策

目前,地州高校办学经费紧缺,困难较多。如何完善地州高校办学经费筹措的相关保障措施,是长期以来困扰教育财务管理工作者的难题之一。通过梳理和分析地州高校办学经费筹措的问题及其形成的原因,从财政保障、化解债务、争取贷款、改变拨款方式和拓展筹资渠道等几个方面提出了走出办学经费筹措困境的对策。     

“燕园教育项目”教员教学能力培养新模式初探

本文首先探讨了校级大学生创业训练项目"燕园教育项目"的近两年的研究过程和成果。重点从选题背景、方案设计、研究方法、研究内容与成果四个方面进行论述。详细介绍了项目推进中形成的教员教学能力培养和学生教师职业技能训练相结合、教员教学能力培养和"三习一体化"相结合的两个结合的新模式。     

A note on the exact transformation associated with the first-order moving average process

Exact analytical expressions for the transformation that can be used to transform a generalized regression problem into a simple regression problem are available for a variety of models. Such is the case, for instance, for purely heteroscedastic models, for the first-order Markov process and for error components models. For the first-order moving average process, on the other hand, the exact transformation has not yet been produced. This gap is filled in the present note.Implications for estimation and prediction are also considered.     

发达国家应急管理特点研究

发达国家基本上都是依据法律建立立体化、网络化的综合减灾、应急管理体系,从上到下常设专职机构,由相关专业人员组成抢险救援队伍,军事化或准军事化管理,建立严格而高效的政府信息发布系统,明确政府相关职能和部门合作事项,有超前的灾害研究和事故预防机制,普遍重视灾害意识培养和全社会的应急培训,有充足的应急准备和可靠的信息网络保障.对我们国家应急管理体系建设很有借鉴和启示作用.     

House Prices and Housing Investment in Sweden and the UK: Econometric Analysis for the Period 1970–1998

We estimate quarterly dynamic housing demand and investment supply models for Sweden and the UK for the sample period 1970–1998, using an Error Correction Method (ECM). To facilitate comparisons of results between Sweden and the UK we model both countries identically with approximately almost the similar type of exogenous variables. The long–run income elasticities for Sweden and the UK are constrained to be 1.0, respectively. The long–run semi–elasticity for interest rates are 2.1 and 0.9 for Sweden and the UK. The speed of adjustment on the demand side is 0.12 and 0.23, while on the supply side it is 0.06 and 0.48 for Sweden and the UK, respectively. Granger causality tests indicate that income Granger causes house prices for Sweden, while for the UK there is also feedback from house prices to income. House prices Granger cause financial wealth for Sweden, while for the UK it is vice–versa. House prices cause household debt for Sweden, while for the UK there is a feedback from debt. Interest rates Granger cause house prices for the UK and Sweden. In both countries Tobin's q Granger cause housing investment. Generally, the diagnostic tests indicate that the model specifications were satisfactory to the unknown data generating process.     

Development and Wealth: A Georgist Perspective

This essay addresses concerns of economic and wealth distribution, especially as they challenge the developing world. The foundation for any new framework of economic thought must embody a structure that allows for a sustainable future, not only for individuals but also for whole societies and economic units, and the assurance of minimal standards of living for the entire world's people. The Georgist position is that all the natural resources of the earth and sky should require payment back to society for the privilege of their use. Hence the recovery of rent is the proper source of finance for government services, restoring what is otherwise an imbalance between the public and the private realms of society. The Georgist philosophy offers economic justice and clarity of vision, restoration of and protection for the commons, and protection for the environment of the earth in a deft and gentle way that is within the capacity of governments to implement.     

基于数据融合的轨道计算方法研究

目前测量船轨道计算使用的是基于单一测量设备的外测数据,而在实际任务中往往会有来自多种不同测量设备的外测数据。每种测量设备对目标的跟踪精度是不同的,利用数据融合方法对不同精度的测量数据进行综合利用,可以提高轨道计算结果精度,也为轨道预报及指挥决策提供更为准确的参考数据。     

实施百项目标的实践与思考

融入中心促发展,进入管理起作用,是冀中股份邢台矿几届矿党委一直思考的问题。本文通过对该矿百项目标形成的过程,以时间为维度进行系统梳理,从而探索出该矿党委在发展思路、具体措施方面的转变和思考,为进一步开展党建工作提供依据。     

Why firms adopt and discontinue new-issue dividend reinvestment plans

We examine several arguments—past performance, capital structure adjustment, and broadening the ownership base—involving why firms adopt and discontinue new-issue dividend reinvestment plans (DRPs). We test hypotheses for each argument by analyzing financial characteristics for firms adopting and discontinuing new-issue DRPs compared with matching non-DRP firms. The evidence provides some support for the past performance argument but none for the capital structure adjustment argument. Limited support also exists for the broadening the shareholder base argument. Overall, the results support the notion that firms needing funds initiate new-issue DRPs, and then discontinue them when the need for external funding diminishes. The authors wish to thank two anonymous referees and Joachim Zietz, the editor, for many constructive suggestions for the improvement of the paper. The authors take responsibility for any remaining errors.     

The usefulness of oil price forecasts—Evidence from survey predictions

This paper evaluates survey forecasts for crude oil prices and discusses the implications for decision makers. A novel disaggregated data set incorporating individual forecasts for Brent and Western Texas Intermediate is used. We carry out tests for unbiasedness, sign accuracy, and forecast encompassing, followed by the computation of coefficients for topically oriented trend adjustments and the Theil's U measure. We also control for the forecast horizon finding heterogeneous results. Forecasts are more precise for shorter horizons, but less accurate than the naïve prediction. For longer horizons, topically oriented trend adjustments become more pronounced, but forecasters tend to outperform the naïve predictions.     

工科专业外语实践教学构想

工科专业外语教学存在诸多不足,其中实践教学几乎没有。建立不同文本为基础、实施全程参与为核心、进行读写训练为辅助等措施的教学实践方面的探索,必将有力推进专业外语教学改革,提升教师专业外语实践教学能力,提高学生的个人综合文化素质。     

作业基础全面预算研究

随着经济的发展,传统全面预算已不能满足企业预算管理的需要,一种更先进的预算方法--作业基础全面预算应运而生。本文在介绍了作业基础全面预算管理优点的基础上,笔者提出了对作业基础全面预算的构想,最后阐述了作业基础全面预算应进一步研究的问题。     

Reshaping internal labour markets in the National Health Service: new prospects for pay and training for lower skilled service workers?

This article considers how two new strategies for improving pay and skills development have been used in the UK National Health Service (NHS) to develop labour capacity and capability by stimulating the development of relatively coherent internal labour markets for workers at the lower end of the occupational hierarchy. Drawing on data from 13 NHS trusts, we scrutinise the implications of the new national pay system, Agenda for Change, for healthcare assistants and cleaners and find substantial one‐off improvements in pay for these groups as a direct result of the new national pay framework. However, the detailed case‐study data reveal there is considerable uncertainty regarding the extent, depth and durability of pay improvements. In particular, opportunities for pay progression in reward for acquisition of new skills and qualifications were more variable as a result of the stronger role of management choice and strategy at the organisational level in implementing the new national strategy for skills development, the Skills Escalator. Moreover, management strategy shaped the demand for, and distribution of, intermediate‐level skills (through new job design, for example), which was critical to the effectiveness of trusts in pulling lower grade employees up through an internal career trajectory.     

走向制衡的审计制度

本文提出为防范23审计组织的作假行为必须由原先的对审计组织的再监督转为制衡,对民间审计应采取市场制衡,对政府审计应采取行政制衡,对内部审计应采取自我制衡.     

The Built‐in Flexibility of Income and Consumption Taxes

This paper reviews, and synthesises within a uniform framework, a number of analytical results on the built‐in flexibility of taxation. Established results for income taxes are reviewed and integrated with recent results for consumption taxes. These help to provide a better understanding of the determinants of the revenue responsiveness properties of different taxes. They also provide convenient expressions for the calculation of tax revenue elasticities in practice. It is shown that the magnitude of revenue elasticities can be expected to differ substantially for alternative taxes, for different forms of the same tax, and for the same tax over time as incomes change relative to tax thresholds and as consumption patterns change. These results are especially relevant for the many industrialised countries which have undertaken major fiscal reforms in recent years with, often unintended, consequences for revenue elasticities.     

EXTREME VALUE THEORY IN FINANCE: A SURVEY

Extreme value theory is concerned with the study of the asymptotic distribution of extreme events, that is to say events which are rare in frequency and huge in magnitude with respect to the majority of observations. Statistical methods derived from it have been employed increasingly in finance, especially for risk measurement. This paper surveys some of those main applications, namely for testing different distributional assumptions for the data, for Value‐at‐Risk and Expected Shortfall calculations, for asset allocation under safety‐first type constraints, and for the study of contagion and dependence across markets under conditions of stress.     

基于修正Nash谈判模型的科技创新合作收益分配研究

科技创新合作收益的分配对合作的可持续发展至关重要,目前还缺乏行之有效的模型和方案。文章利用NASH博弈的思想对两人收益分配问题展开讨论,进而扩展到多人收益分配问题,得出多人收益分配博弈的一个Nash均衡解。为反映各主体在科技创新收益分配中的权重,对收益分配的Nash谈判模型进行调整,从而得出修正的纳什均衡解。由此展开科技创新合作收益分配的方案探讨,为科技创新合作的可持续发展奠定理论基础。     

Business is Show Business: Management Presentations as Performance

While there is continual scholarly interest in the ‘organization as theatre’ metaphor, extant dramaturgical perspectives limit the ability to account for aesthetic experiences in theatrical situations. This study provides a different methodological lens for looking at ‘theatre’ in organizations and illustrates that an inclusion of performance theory can be particularly valuable for understanding aesthetic techniques which are increasingly employed in organizations. Responding to calls for aesthetic studies, this article analyses large‐scale management presentations such as annual general meetings, press conferences, and analyst meetings ‘as performance’ instead of re‐labelling them as if they were drama. Drawing on the latest theatre theory and introducing a tool for performance analysis, the study accounts for the aesthetic experience and describes the complex interplay of scenography, lighting, clothing, managers' performance style, rhetoric, and audience interaction, showing that these organizational events are co‐created and contested theatrical performances with a potential for resistance and possible change as well as for persuasion.     

知识产品在线定制的交易成本分析及其治理机制研究

近期国内外出现了一批专注于知识产品定制交易的在线市场。虽然这些在线市场可以降低交易双方的搜索成本,但面临着由各种因素引发的高交易成本的挑战。文章从知识产品在线定制交易的特点出发,刻画了此类交易中主要的交易成本因素,构造了一个交易成本分析框架,并基于该框架讨论了可用的交易成本治理机制,最后观察了国内外三个典型的知识产品在线定制市场的交易成本治理实践。文章为知识产品在线定制的市场设计和管理提供了理论指导和实践经验。     

Sampling frame coverage and domain adjustment procedures for internet surveys

The objective of this paper is to define and compare alternative sampling frames for the representative population coverage as a basis for sample selection in internet surveys. The study aims to provide a methodology for domain weighting and adjustment procedures for free access web surveys that are based on the restricted access surveys. Some basic variables can be proposed for the data adjustment, namely gender breakdown, age groups, and education groups. The application of our work consists of a first stage based on a web survey by an e-mail invitation (restricted access) and a second stage based on a voluntary participation web survey (free access). An advertising company’s registered customer list was taken as the sampling frame population for the first stage. This frame was an electronic e-mail list of the population of registered customers. Two different types of questionnaire were loaded on the company’s internet web site for a month each, for two independent rounds, for testing the visual aspects of the questionnaire design. The restricted access internet survey design relies on probability selection procedures in this study. These results are used with the provided algorithms for the adjustment procedures of free access web surveys. A new methodology is also proposed for the estimation and allocation of the population frame characteristics of adult internet users by gender and age groups. The proposed alternative methodologies will be beneficial tools for future web survey users.