关于完善会计专业双语教学问题的研究

高校会计专业双语教学虽然培养了一些具有较高的英文和会计专业水准的学生,让人们看到了会计专业双语教学的效果,但是,就目前的情况来看,在会计专业双语教学中,还是存在着一些认识和做法上的误区。由于我国经济的快速发展和进一步深化改革的需要,在会计专业开展双语教学已成大势所趋。因此,从会计专业开展双语教学的目的及意义、会计专业双语教学的优势和困难以及如何完善专业双语教学的软硬件设施的配备等多个角度进行了探讨。     

关于"英汉双语教学"的探析

语言教育的重要性在学校教育中不容忽视.双语教学是学校课程中有关语言的事情.双语教学不是在学校里开设两门独立的语言课程,而是指通过采用两种语言作为教学媒介,帮助学生在有意和无意之间学会两种语言的使用技巧.两种语言中有一种通常是学生的母语,另一种是学生要掌握的外语(目的语).在课堂上教师坚持使用目的语,但是允许学生只有在力所能及的情形下才使用目的语,这是双语教育的关键所在.     

The Effect of Housing on Portfolio Choice

We show that characterizing the effects of housing on portfolios requires distinguishing between the effects of home equity and mortgage debt. We isolate exogenous variation in home equity and mortgages by using differences across housing markets in house prices and housing supply elasticities as instruments. Increases in property value (holding home equity constant) reduce stockholdings, while increases in home equity wealth (holding property value constant) raise stockholdings. The stock share of liquid wealth would rise by 1 percentage point—6% of the mean stock share—if a household were to spend 10% less on its house, holding fixed wealth.     

经济学双语教学初探

伴随着经济的全球化,双语教学在我国高等教育中逐步发展起来。在对经济学双语教学的模式、双语教材的编写、双语教学的方法和双语教学的效果进行了系统的研究后,认为逐渐渗透的双语教学模式、权威的双语教材、灵活多样的教学方式有利于培养学生对躔济学双语教学的兴趣,提高学生学习经济学双语课程的效果。     

双语教学的有效性研究

近些年来,国内一些高校陆续开设了若干双语教学课程.在具体的实施中遇到了学生双语能力、双语教学模式、教材选取等一系列问题.本文通过研究双语教育理论和西部高校双语教育实践现状,从扫除语言障碍、新旧知识的同化和顺应、研究学生学习心理三个方面探讨了应该如何处理和整合这些问题以保证双语教育的有效性.     

美国房价下跌的宏观经济效应与其经济衰退的若干问题

2007年美国房价下跌引发的次贷危机和由次贷危机引发的经济衰退已成为美国经济的一个热点问题。房产市场的衰退通过多种渠道影响经济,引发了金融领域的问题,导致消费和投资下降,从而导致经济增长下降。美国政府为避免经济衰退采取了一系列的财政政策和货币政策。根据经济周期的规律看,当前美国经济衰退是短期的。美国对外出口的快速增长和劳动生产率的增长是美国经济中的亮点,因而也成为扭转经济衰退的重要因素。     

IFRS Conversion: The Case of a Marine Defence Company

This case is based on a privately held company that had implemented Accounting Standards for Private Enterprises (ASPE) but has now, in anticipation of a public offering, voluntarily decided to change from ASPE to Canadian IFRS for its December 31, 2013 fiscal year‐end. This case demonstrates that the fear associated with implementation of new accounting standards is often blown out of proportion, with the result that companies incur significant and unnecessary financial costs and employees experience undue stress. Although businesses can have complex IFRS issues, the approach of training staff, extensive planning, and preparing the board of directors and owners for the implications on the bottom line can be utilized by both large and small organizations to reduce the stress of IFRS implementation. Students are required to prepare a report to identify the accounts that will require changes, to analyze and recommend a course of action for those accounts for which IFRS provide options, to develop an implementation plan for parallel tracking for a 12‐month period, as well as make recommendations for project team members, budget, and timeline.     

住房公积金政策对我国房地产市场的影响——基于SVAR模型的实证研究

本文利用1999年二季度至2010年一季度的数据,选取个人住房公积金贷款利率、全国房屋销售价格和全国房屋租赁价格作为分析变量,构建结构向量自回归模型,运用脉冲响应和方差分解方法,就住房公积金贷款利率对我国房价和房租的影响进行实证分析。结果显示,住房公积金政策对我国房价和房租的影响主要侧重于中长期效应,短期效应并不明显,基于此,提出政策建议。     

A Case Study on Classroom Questioning of An English Teacher in Middle School

Case study has been widely used in the studies of pedagogy. Through case studies, researchers are able to deeply investigate the at itudes, behaviors and conceptions of the teachers and students. With ...     

中国社会文化对住房消费行为的影响研究

本文开发设计面子意识、群体一致、生存危机和家庭责任作为社会文化的4个测量变量,采用结构方程模型分析它们对住房消费行为的影响。发现面子意识、群体一致、生存危机和家庭责任对住房购买意向存在正作用,并且发现生存危机对住房购买意向的直接影响最大,面子意识对住房购买意向的直接影响最小。发现消费者态度在社会文化对住房购买意向的影响中发挥了部分中介作用,其中家庭责任对住房购买意向的间接作用最大,而危机意识对住房购买意向的间接作用最小。     

Texas Roundtable on: The Future of Graduate Business School Education

A small group of academics and practitioners discuss the challenges now facing today's business schools. First and foremost is the challenge now being mounted by “online” courses to the traditional methods of classroom lecture and discussion, supplemented in some cases by apprenticeships and other kinds of “experiential” learning. How will traditional universities burdened with high and rising fixed costs for buildings and faculty compete with very low‐cost competitors—programs that reportedly have enabled star lecturers to reach audiences that, in some cases, have exceeded 100,000 students? In assessing the seriousness of the challenge, the panelists start by attempting to articulate what is valuable in current business school education—valuable enough to enable the best business schools to command as much as $175,000 for two‐year (or shorter) programs that confer MBAs. Much of the discussion focuses on establishing the relative importance of the disciplines, or body of knowledge, that are taught in business schools, as compared to the development of “collaborative” habits and interpersonal skills aimed at enabling students to make more effective use of their knowledge within large organizations. Some of the panelists, notably Jeff Sandefer, founder of the (now ten‐year old) Acton School of Business, argue that far too much of today's business school curriculum is devoted to the classroom and conventional learning. And many of the changes in the top business schools during the past decade appear to reflect Sandefer's charges. But, to the extent there is a consensus among the other panelists, it is that the best business schools will continue to try to accomplish both of these goals, though with varying degrees of effectiveness, while most schools attempt to maintain their specialized capabilities, and carve out distinctive niches based on them. For some schools, such specialization is likely to mean continued emphasis on theory and classroom learning—though almost certainly with more attention to practical application and collaborative decision‐making. For other schools, the main focus will continue to be the development of general management and leadership skills.     

The Case for Accounting Education Research

Pressures on the unit of resources within higher education are noted and the possible implications for assessment practice considered. There is a tension between low-cost and high-quality assessments, yet assessment appears to drive the students' agenda and requires careful thought if the programme design is to lead to high-quality learning outcomes. A theoretical framework is presented with the purpose of developing an assessment strategy which will enhance the quality of learning by the student. A case study of an introductory accounting module is described and issues of teaching, learning and assessment are explored. A message of hope is signalled; it may be possible to foster deep learning through assessments which engage the student actively with the subject, despite the apparent constraints acting upon academics.     

The Relationship Between School Quality and U.S. Multi-family Housing Rents

The Journal of Real Estate Finance and Economics - Drawing on a sample, of U.S. multi-family apartment and school data from across 45 U.S. Core Based Statistical Areas, this paper examines the...     

保障房建设如何融资

总体而言,保障房收益不高,但风险也相对较小,房地产企业和金融机构应积极审慎参与。当前,优质棚户区改造项目和一些配建项目相对风险较小,收益也较有把握,可优先考虑。同时,信托、债券、尤其是地产基金融资应大力开拓。公共租赁住房融资,政府还应进一步明确相关政策。     

成长型企业的公共关系危机管理:链家房源风波的案例分析

以链家房源风波为契机,本文从管理控制视角研究了成长型企业的危机管理,并构建理论框架以捕捉这一动态过程。基于案例分析,本文提出四个推论:(1)滞后效应:成长企业内部,边界控制系统的发展倾向于滞后于绩效控制系统的发展;(2)松绑效应:宽松的战略边界另一方面则有利于企业进行盈利模式创新;(3)连锁效应:一种边界控制系统的问题被暴露,会导致另一种没有直接联系的边界控制系统的问题被暴露;(4)前景效应:危机企业的紧急管控措施有助于利益相关者恢复对其价值的信心。     

Owner-Occupied Housing and the Composition of the Household Portfolio: The Case of France

This paper investigates the impact of housing demand on the composition of the optimal portfolios of homeowners in France, following the methodology developed by Flavin and Yamashita (NBER Working Paper 6389, 2002). We use historical data on housing prices and financial assets returns to estimate the mean return and covariance matrix of a set of assets including housing. We then calculate mean-variance efficient frontiers associated to various levels of the housing-to-net wealth ratio, corresponding to the average ratios observed for different age groups in the 1998 French Wealth Survey sample. Our numerical results fit the average portfolios in different age brackets quite well. Also, returns of housing and its covariance with the other assets indicate there is room in France for housing price derivatives.     

Delivering Public Services Under the New Public Management: The Case of Public Housing

One of the biggest changes in public sector housing practice in recent years has been the introduction of New Public Management techniques. Housing associations, promoted by successive governments to supplement local authority provision of social housing, have readily taken on the new management agendas of performance indicators and business disciplines in service delivery. The author identifies a conflict between the social purposes of public funding for housing and the business practices of housing associations. The limited accountability of housing associations allows for practices that lead to social exclusion. For local authorities, a parallel conflict arises because of government emphasis on 'what works' in public housing management, rather than on 'what matters'.     

Price Rigidity and Vacancy Rates: The Framing Effect on Rental Housing Markets

The Journal of Real Estate Finance and Economics - This paper proposes a new explanation for housing rent price rigidity. When high inflation or low inflation occurs, the bargaining process for new...