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.     

学区房溢价的影响因素:教育质量的视角

优质教育资源可能形成于学校的教育质量,也可能来源于生源质量。房地产的市场化定价机制为探讨优质教育资源的背后形成机制提供了便利。本文利用北京市二手房成交数据,采用特征价格模型和边界固定效应法,估算了学区房溢价。在此基础上,利用学校层面的教育质量信息,探讨了教育质量对学区房溢价的解释力。实证结果表明,以学校物质资本和教师人力资本所表征的教育质量是学区房溢价,即优质教育资源的主要来源,解释了总体学区房溢价的64.71%,这种解释力在考虑了潜在的内生性问题后依旧稳健。进一步通过量化北京市的三个教育强区(西城区、东城区和海淀区)中教育质量的解释力,发现优质教育资源既可形成于优质生源集聚,也可形成于教育经费投入长期累积所带来的教育质量的提升。义务教育均衡化改革,推动优质公共投入的公平供给,是平抑高企的学区房价格的有效手段。     

The Announcement Effect of an Airport Expansion on Housing Prices

The purpose of this study is to examine the influence of the announcement of a new airport hub on housing prices near the airport. While numerous studies of airport noise have found that high noise levels reduce property values, few have been able to measure the announcement effect on values. The results indicate that after controlling to extraneous influences, housing property prices in a 2.5 mile band from the Greensboro/High Point/Winston Salem metropolitan airport declined approximately 9.2% in the post-announcement period. In the next 1.5-mile band, house prices declined approximately 5.7% in the post-announcement period.     

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 ...     

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.     

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。     

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...     

The Anticipated Capitalisation Effect of a New Metro Line on Housing Prices*

Housing units with closer access to public transportation enjoy a higher market value than those with similar characteristics but poorer access. This difference can be explained by the lower cost of transport to the main workplaces and shopping areas in town. For this reason, investments in public transport infrastructure, such as building a new metro line, are capitalised totally or partially into land and housing prices. This work empirically analyses the degree of capitalisation into housing prices of the benefits of the new Line 4 of the Santiago metro system, which began operating in December 2005. We focus on anticipated capitalisation into housing prices at the moment construction of Line 4 was announced and at the moment information on the basic engineering project was unveiled, identifying the location of the future stations. We use a unique database containing all home buying and selling transactions in the Greater Santiago area between December 2000 and March 2004. The results show that the average apartment price rose by between 4.2 per cent and 7.9 per cent after construction was announced and by between 3.1 per cent and 5.5 per cent after the location of the stations was identified. These increases were not distributed evenly, but depended on the distance from the apartment to the nearest station. An indirect effect of this kind of capitalization is that property tax collections will increase if property is reappraised following the price rise. This effect is not negligible in magnitude and could represent 11 to 17 per cent of investment in the new metro line. This raises and interesting discussion on how the metro network extension is financed.     

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。     

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。