浅议"毛泽东思想概论"课的人文教育功能

"毛泽东思想概论"课作为高校政治理论课的主干课之一,具有人文教育功能.本文根据"毛泽东思想概论"课教学的现状,针对本门课教学中存在着的人文教育功能薄弱的问题,论述了加强本门课程的人文教育功能的必要性及重要意义,并提出了加强人文教育的具体措施.     

电大课程教学改革的实践

电大导学教师应当树立“以学生自学为主,教师导学为辅”的教学理念,按照电大现代远程开放教育教学模式的要求,根据《中国特色社会主义理论体系概论》课教学内容与教学任务的特点,结合电大学员学习马克思主义理论课的实际状况,开展自学、导学、助学和促学这一“四学”教学模式的改革与探索,做到循序渐进,因势利导,不断提高《中国特色社会主义理论体系概论》课程的导学效果.     

"毛泽东思想、邓小平理论和''''三个代表''''重要思想概论"课教学效果保障因素新探

"毛泽东思想、邓小平理论和‘三个代表’重要思想概论"课(以下简称为《概论》课)是高校思想政治理论课新教学方案(即05方案)中的一门核心课程,其教学效果的优劣是由在本课程的教学过程中的多方面因素的共同作用的结果。为了使"概论"课成为大学生真心喜爱,终身受益的一门优秀课程,我作为一名从事本课程教学的教师试从影响《概论》课教学效果的诸因素进行全面分析,并结合长期教学的实践经验,努力构建出一套保障《概论》课教学效果的新思路,以不断推进《概论》课教学目标的全面实现。     

“毛泽东思想、邓小平理论和‘三个代表＇重要思想概论”课教学效果保障因素新探

“毛泽东思想、邓小平理论和‘三个代表’重要思想概论”课（以下简称为〈概论〉课）是高校思想政治理论课新教学方案（即05方案）中的一门核心课程，其教学效果的优劣是由在本课程的教学过程中的多方面因素的共同作用的结果。为了使“概论”课成为大学生真心喜爱，终身受益的一门优秀课程，我作为一名从事本课程教学的教师试从影响〈概论〉课教学效果的诸因素进行全面分析，并结合长期教学的实践经验，努力构建出一套保障〈概论〉课教学效果的新思路，以不断推进〈概论〉课教学目标的全面实现。     

《毛泽东思想和中国特色社会主义理论体系概论》教学研究

本文根据《中共中央、国务院关于进一步加强和改进大学生思想政治教育的意见》和《中共中央宣传部、教育部关于进一步加强和改进高等学校思想政治理论课的意见》为贯彻落实党的十七大精神,针对"毛泽东思想和中国特色社会主义理论体系概论("以下简称"概论)"课程建设与教学,科研与教学方法及实践教学进行全方位的教学方面的研究和论述,同时根据本课程的特点,结合高校思政教学要求,对"概论"课程的教学实施阐述教学体会。     

数据库原理课程教学改革探讨

数据库原理是一门理论与实际结合非常紧密的课程，其实践性、实用性非常强。在教学过程中，学时安排要合理，基础理论以必需、够用为度，突出实践教学；加强实际数据库系统开发，使学生所学知识真正做到学以致用；布置论文作业，培养学生的自主学习、信息检索与文字表达能力。要讲好这门课还必须选好教材，改进教学方法和考试方法．提高教师的开发能力。     

课程教学体系构建的改革分析——以《生产与运作管理》课程教学改革为例

目前我国高等职业教育规模的迅速发展,对于适应我国经济建设持续、稳定发展的形势,提高国民素质,满足广大人民群众教育消费的需求,具有十分重要的作用。我国高等职业教育在发展过程中要切实提高教学质量,系统地建立与改革课程的教学体系是提高和保证教学质量的核心。教学是学校培养人才最基本的途径,教学质量最直接地影响人才培养质量。教师在教学工作中,始终处于主导地位和起主导作用[1],教师讲授的各门课程,就是人才培养过程中的一道道工序,从全面质量管理的观点来看,系统地建立和改革一门课程的教学体系,就是建立"教学工序"质量保证体系,这既是提高和保证教学质量的核心,又是体现教学质量最基础的环节。现代科学技术的迅速发展和各学科知识和技能交叉整合的趋势,以及市场经济对高职院校毕业生的要求,决定了我国现代高等职业教育必须突出专业技能和综合职业能力教育,同时要培养学生对就业竞争的适应能力,以及今后职业生涯的可持续发展能力。无论从课程设置结构还是从单课内容来看,教学内容日趋丰富,教学组织形式呈多样化。文章以"生产与运作管理"课程教学改革为例,探讨如何以突出实践能力为主线,以教学过程的实践性、开放性和职业性为基本出发点,建立和完善课程教学体系,并提出该项工作需要教师进行系统地思考、规划设计、实施和不断积累。     

一体化课程在会计教学中的应用与实践

本篇文是以一体化课程在会计教学中的应用与实践的基础上展开论述.结合一体化课程的理论与实践相互促进学生对理论知识的认知更为广泛,经过这个教学过程学生能够提高自我学习能力,优化学习质量.懂得如何合理的运用科学性与实用性去解决问题.当然,对于教师来说,这需要具备综合职业水平能力,不仅要教会学生具有储蓄知识和操作能力,更尤为重要的是在现实工作中如何去应对遇到的各种问题.     

应用型本科国际贸易实务课程的改革与探索

应用型本科教学组织过程中要突出"应用",即在教学方案、课程设置和课堂教学方面要重视实践教学,实现理论与实践环节的交叉融合。国际贸易实务是国际经济与贸易专业的专业主干课,本身的实践性很强,在传统教学中往往将这门实践课按照理论课的模式来讲授,被理论化的实践环节很抽象不易被学生掌握和吸收,我们要从课内实践、模拟实训和校外实践三方面来强化本专业学生的实践能力,以实践实用为目的,以就业为导向来组织国际贸易实务的课程教学,提高国际经济与贸易专业毕业生的实际动手能力和就业竞争力。     

关于增强“中国近现代史纲要”课程教学效果的几点思考

"中国近现代史纲要"课是05方案新设立的思想政治理论课之一,这门课的设置对当代大学生意义重大,可以帮助大学生树立正确的价值观、人生观、世界观、历史观。本门课程兼有思想理论教育和历史教育的双重作用,既不能将其上成历史课,又不能将其上成单纯的理论课。本文从"纲要"课程设置的目的性、课程性质、优化教学内容、讲授方法等几方面进行了思考。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.