财务管理专业实验教学示范中心运行机制研究

以财务管理专业实验教学示范中心运行机制为研究内容,首先解读了财务管理专业实验教学示范中心的定位与作用,从管理体制有待完善、实践教学不成体系、实验教学考核不严、开放水平急需提升、保障工作严重不足五个方面归纳了财务管理专业实验教学示范中心运行问题,并就如何优化实验教学示范中心运行机制提出了对策。     

财政专业实验教学创新模式研究

财政专业实验教学是公共财政教育改革的重要体现。现行的财政专业实验教学包括软件导向的被动性实验、双向合作、共享政府财政管理软件以及自成体系等实验模式,存在着软件与教学契合度、实验课重视程度、理论讲授与实验比例、实验效果反馈等问题。针对问题从基础支持平台、创新实验体系、立体实验模式、实验效果反馈机制、知识深入实践五个方面构建财政实验教学创新模式。     

案例教学法在经管类经济法教学中的应用

案例教学法作为一种新型的教学法方法已经广泛应用于高等院校的大多数专业,尤其是经管类专业的经济法课程。经管类专业学生学习经济法主要是运用经济相关的法律法规分析经济的现实问题,增强对专业知识的理解。然而,现实的经济法教学存在很多教条式的问题,学生在学习时也表现出认识上、方法上和态度上的问题,为此,引入案例教学法,老师借助于案例实现经济和法的有机结合,提高学生分析问题、解决问题的能力,达到学以致用的目的。     

工商管理专业“三维一体”实验教学模式探析

本文通过对不同院校工商管理专业实验教学的研究,针对目前内蒙古财经学院工商管理专业实验教学的现状,针对工商管理专业实验在我校学科建设、本科教学中所处的地位以及发挥的作用,提出"三维一体"实验教学模式的设想,主要从工商管理专业实验发展模式和创新角度进行研究。     

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.     

培养新疆高职院校经管专业学生会计素养的研究

本文从培养新疆高职院校经管专业学生会计素养的必要性出发,阐释了培养学生会计素养的重要意义,在此基础上,提出培养新疆高职院校经管专业学生会计素养的途径,以期对今后新疆高职院校经管类人才的培养拓宽思路,促进经管类专业学生专业综合素质的提升,以满足并适应新疆在丝绸之路经济带核心区建设中对经管专业学生提出的更高要求。     

地方高校经管类实验室建设与管理探索

建设经管类实验室,培养学生的动手能力已经成为地方高校经管类专业发展的重要任务.但是,经管类实验室的建设是一项复杂的工程,涉及到经济、管理、计算机等多学科的复杂融合,理论教学与实验教学的配合,实验软件与硬件的配置布局以及实验室管理等问题.结合经管类学科的性质要求,以厦门理工学院经管实验中心为例,采用SWOT分析方法,对经管实验中心建设与管理中的的优势(Strength)、劣势(Weakness)、机遇(Opportunity)和威胁(Threats)进行深入分析,系统地明晰建设与管理存在的问题,进而有针对性地提出具有针对性、操作性、科学性的中心管理建设与发展创新模式.     

关于会计课教学模式的探索

笔者通过对会计课教学改革的探索与实践,研究了会计学专业理论和实验教学的教学结合模式,并进一步深入探讨了会计教学体系的一些具体做法。     

浅析高职高专酒店管理专业教育改革的思路

高职高专酒店管理专业教育中主要存在生源不足且质量较低、教学模式与酒店实际需求存在偏差、缺乏专业研究和创新教育、实验教学体系有待提高等问题,应整合现有酒店管理教育资源,建立系统化人才培养模式,规范课程设置,改革教学模式,建立实验教学资源共享机制,建立"校企合一"的现场实践教学模式,以促进酒店管理专业的健康发展。     

《商业银行经营管理学》实验教学内容体系建设研究

培养具有坚实理论基础和正确行为理念的创新型、应用型人才是高等教育的一个基本目标。在金融学专业中,《商业银行经营管理学》是核心课程之一,目前很多高等院校对该门课程的教学往往是注重理论忽视实践,与高等教育的基本目标不一致。本文首先分析了《商业银行经营管理学》课程在教学过程中推行实验教学的越要性,并说明实验教学内容体系建设应遵循的原则,着重介绍了实验教学内容体系的模块化设计思路。     

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.     

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.     

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.