高职高专文科类院校实践教学体系建设初探

针对实践教学体系是高职高专教育区别于普通高等教育的鲜明特点,阐述了实践教学体系及改革目标与主要内容。     

西部民族地区财经类院校实践教学体系构建

全面培养高素质的具有创新意识和实践能力的应用型人才是时代发展的需要,也是深化当今教育改革的根本目标.根据普通高校实践教学中普遍存在的问题以及学校目前的实践教学现状,结合西部民族地区财经类院校应用型人才培养目标,深化实践教学改革,构建较为科学合理的实践教学体系.     

高职高专小学教育专业实践教学体系的构建

实践教学是一种以培养学生综合职业能力为主要目标的教学方式,它在教学过程中相对于理论教学独立存在但又与理论教学相辅相成.本文从高职高专小学教育专业特点出发,时小学教育专业构建实践教学体系的必要性和重要性进行了阐述,并指出了高职高专小学教育专业实践教学存在的问题,最后提出了构建具有小学教育专业特色的实践教学体系的措施.     

基于虚拟商业环境实践中心的经管类专业实践教学体系构建研究

如何进行经管类专业实践教学培养模式创新、提高学生实践能力,已成为应用型高校经管类专业实践教学改革的重要方向.文章着重探讨了基于虚拟商业环境实践中心的经管类专业实践教学体系的构建,主要包括教学目标、教学内容、实践教学考评及实践教学保障等教学体系建设思路.     

浅析高职法律事务专业实践教学体系的构建

高等职业教育实践教学体系是高等职业教育的核心。目前的高职法律事务专业实践教学在课程设置、教学理念、教学体制方面都不尽理想。构建高职法律事务专业实践体系应该明确其内容与目标,完善基本制度保障,充分发挥校内外两个实践基地的作用,将实践教学环节与教学计划紧密地衔接起来,为社会培养具有行业技能的应用型人才。     

试论会计实践教学现状与改革

实践教学是会计教学体系的重要组成部分,会计实践教学目标不仅要求学生模拟实务,更要培养学生分析、综合、解决问题的能力,以及创造能力和创新精神.因此,要采取不同层次的教学形式,将实践教学作为一种手段贯穿于整个教学活动中,使会计实践教学达到应有的效果.     

论物流管理专业实践教学体系的内涵建设

实践教学是本科物流管理专业教学过程中的重要环节,也是提高物流人才创新能力的有效保证。就物流管理专业实践教学体系的建设而言,从横向角度上,要协调整合教学目标、教学内容、课堂组织管理以及实践教学评估等四个子系统以构建一个不断完善和发展的闭环体系。从纵向角度上,要组织好专业认识实践、课程仿真训练、综合课程设计和毕业综合实训四个有序阶段。实践教学体系的构建与实施,重在组织保障与评价监督环节。     

财务管理专业实践教学的现状及改进之我见

实践教学在应用型本科人才培养过程中具有极为重要的作用.财务管理专业是实践性较强的专业.目前,校内外实践环节的缺失严重影响了财务管理专业应用型人才培养目标的实现.本文提出从财务管理专业实践教学“硬件”的改善和“软件”的构建两方面入手,解决“实践什么”和“怎么实践”的问题,加强财务管理专业实践教学体系的建设.     

应用型本科高校会计学专业实践教学体系研究

实践教学是高等教育教学的重要组成部分,也是提高人才培养质量的重要手段。在重视理论教学的基础上加强实践教学,推进实践教学改革,已成为应用型本科高校培养合格会计人才的关键。本文将探索构建以培养学生专业基本素质、专业实践能力、综合实践素养、创新精神与能力为目标的会计学专业实践教学体系,该体系将科学地设计实践教学的各个环节,使实践教学在整个人才培养模式中时间上全程化、内容上同步协调化、结构上层次化、形式上多元化。     

广东商学院财政学(税务)专业实践教学体系的构建与创新

实践教学是教学型院校办学特色的体现,是专业教育可持续发展的路径.广东商学院财政学专业在20年来的发展中,实践教学取得了较丰硕的成果,但实践教学仍存在许多问题,实践教学仍与应用型人才培养的要求存在差距.针对存在的差距和问题,结合学校和专业实际,提出构建"四个层次、四个系列、四个模块、四个阶段"的立体式实践教学体系.并提出了强化实践教学的认识,高度重视实践教学;强化实践教学师资队伍的建设;加大财力物力投入,改善实验教学条件;改革实验教学内容,逐步实现专业课程内容教育与实验教育融合和统一;加强实习基地的建设等保障措施.     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

Trust and cross-border mergers and acquisitions

A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.