The conceptual contribution of education to research on entrepreneurship education

By building a bridge between the conceptual discussion of education science and entrepreneurship, this article demarcates the role of entrepreneurship education as a form of pedagogy and its connection to a progressive movement. As a form of pedagogy, entrepreneurship education changes the idea of the human being, brings action-orientation, autonomy and interplay between risk and responsibility to the centre of the learning process and challenges the previous ontological, epistemological and to some respect axiological bases of earlier learning paradigms and also presents new ideas for pedagogy and didactics. Thus, seen from an educational perspective, entrepreneurship can now be perceived as a form of pedagogy that renews the previous learning paradigms and furthers educational institutional practices.     

个人股东取得公司债权、债务形式的股份支付的涉税处理

2008年3月27日，国家税务总局发布了《关于个人股东取得公司债权债务形式的股份分红计征个人所得税问题的批复》（国税函[2008]267号，以下简称“267号批复”），对浙江省地方税务局发来的《关于个人股东取得公司债权、债务形式的股份分红如何计征个人所得税问题的请示》（浙地税发[2007]89号）进行了答复。本文拟对个人股东取得公司债权、债务形式的股份分红所涉及的个人所得税、企业所得税及营业税问题作一分析。     

Systems analysis approach to research on German education

The paper shows some of the experience of the empirical research on demographic accounting which is being carried out at Heidelberg University, F.R. of Germany. The first part of the paper presents the system including the subsystems (population system, educational system, manpower system). It contains some suggestions how to measure the connections between the subsystems. The first measure is a measure of substitution, the second deals with the degree of general use of a certain educational level in terms of occupation.

In the second part of the paper special reference is given to the empirical Heidelberg studies of the educational subsystem. At present the main purpose of the project is to try out the functional relations between the various transition rates involved in the system. There-upon a sensibility analysis will be developed which provides empirical data as to which transition rates are of strategic relevance for educational planning. Here the transition rates are defined as dependent variables, certain influencing factors or determinants as independent variables. Empirical results of the structural analysis will be published at the end of 1968, those of the sensibility analysis at the end of 1969.     

兴办高职本科教育的探讨

四年制高职本科教育有利于提高高职学生的专业实践能力、基础理论知识等整体素质,也适应我国经济社会发展的需求。兴办高职本科层次的教育,在学生的培养目标、专业课程的设置和招生方式等许多方面应与专科层次的高职和普通本科学历教育有所区别。     

谈商业伦理对审计执业的影响

本文试就商业伦理影响审计执业的方式进行分析,并对如何建立符合社会主义市场经济需要的商业伦理提出了建议.     

Implications of variant efficiency measures for policy evaluations in UK higher education

Policy goals in UK higher education encourage the publicly funded universities to become more-specialised and larger in size without compromising output quality. Efficiency gains are expected to flow from this increased specialisation in accordance with universities’ comparative research and teaching strengths. Mergers to reap further gains from economies of scale are also being actively encouraged. Given this scenario, the paper investigates whether best-practice efficiency measurement based on data envelopment analysis (DEA) provides empirical support for the current policy goals. It also assesses whether such support is dependent on the specific type of efficiency measure used in the DEA modelling. This assessment finds that a selection of (nine) commonly used, variant efficiency measures generally support the current policy goals. The paper also uses the principal-agent framework to explore the issues involved in using computed DEA-based efficiency scores for policy evaluations and possible funding guidance in UK higher education. This highlights empirically how policy-makers and universities can have very different preferences about which efficiency measure is to be used for policy evaluations and possible funding guidance.     

高职工程技术类专业实践教学改革研究

在高职工程技术类专业的人才培养中,实践教学环节尤为重要,并有其自身的特点。然而,目前高职工程技术类专业的实践教学中还存在许多不足和问题,直接影响着高职工程技术类专业的人才培养质量。为此,提出在实践教学中贯彻CDIO教学理念,引入心理学研究成果改进高职工程技术类专业实践教学方法,强化创新素质的培养。     

普通高校公共体育教学中学生学习评价体系的研究

文章通过对我国现行的公共体育教学中学生学习评价体系的研究,找出不足并加以分析,提出相应的改进办法,旨在更好的完成普通高校公共体育课程的教学目标。     

浅谈“毕业生一职难求 企业空缺难满”的怪象——加强大学生职业道德教育

大学生就业形势不断严峻。随着社会的不断发展,企业需求不断改变,职业道德的缺失成为影响大学生就业的主要原因。因此,我们应当将日常思想政治工作与职业道德教育相结合,根据职业道德教育的特点,利用社会、学较、家庭的合力,加强大学生职业道德教育。     

Investing in private higher education in developing countries: recent experiences of the International Finance Corporation

Higher education, which provides mainly 'private goods,' is being opened to private investment in many parts of the world. The paper describes the pioneering efforts of the International Finance Corporation in this field. The IFC has approved investments in nine universities, two specialised training centres and two student loan programmes. It is too early to draw firm conclusions about the case for this form of investment, but the paper deals with some of the issues which have arisen and provides some 'guideposts' for evaluating future investments.     

Investing in private higher education in developing countries: recent experiences of the International Finance Corporation

Higher education, which provides mainly‘private goods,’is being opened to private investment in many parts of the world. The paper describes the pioneering efforts of the International Finance Corporation in this field. The IFC has approved investments in nine universities, two specialised training centres and two student loan programmes. It is too early to draw firm conclusions about the case for this form of investment, but the paper deals with some of the issues which have arisen and provides some‘guideposts’for evaluating future investments.     

论会计伦理学之伦理学特性

由于会计同伦理关系密切,对于会计伦理学的研究具有较大的学术价值和实践意义,本文试从一般伦理学和应用伦理学两个方面来探讨会计伦理学的伦理学特性.     

Markets,governance, and university priorities: Evidence on undergraduate education and research

I investigate the effects of differences in market context and governance arrangements on undergraduate education and separately budgeted research at both public and private universities. Public universities faced with little competition and universities that rely heavily on government subsidies relative to tuition tend to have larger undergraduate enrollments, fewer small classes, lower graduation rates, and are more likely to engage in separately budgeted research than universities with the opposite characteristics. In addition, Catholic universities offer fewer small classes but have higher graduation rates than independent private universities, while other church-affiliated universities spend less on separately budgeted research.Submitted: 23 July 2001, Accepted: 29 July 2002, JEL Classification: I22, I28, L30Earlier versions of this paper were presented at the annual meeting of the Midwest Political Science Association, Chicago, IL, April 22, 2001, and the research conference on Its Better to Rely on Well-designed Institutions than on Well-behaved People, at the University of California, Los Angeles, May 18-19, 2001. I thank Dennis Coates, David Epstein, Susanne Lohmann, Robert Pahre, and Matthew Potoski for helpful comments.     

高职院校开展网络创业教育的研究与实践

本文分析了高职院校开展网络创业教育的意义,勾画了网络创业课程的知识体系,提出了网络创业课程的实施策略,并结合笔者的研究与教学实践,总结归纳了开展网络创业教育的四种实验教学方法。     

开放条件下我国金融高等教育改革探讨

在金融和教育开放的新形势下，我国金融高等教育模式受到了严峻的挑战。我们应适应开放形势，在教育观念、金融课程设置、教学方法和手段、金融人才情感锻炼和师资队伍上进行合理改革，为社会提供更符合市场需求的金融人才。     

浅谈我院图书馆建设如何适应高职教育

我国教育领域中"高职教育"这一层面的出现,将会引起教育理论和教育实践方面的变革.随着我院高职生源的不断增加,作为成人院校的图书馆,必须面对这一现实,积极转变观念,勇于创新实践,在创新中加强管理,在改革实践中使图书馆建设与"高职教育"相适应.     

Reactions to abusive supervision: examining the roles of emotions and gender in the USA

Abusive supervision leads to many detrimental outcomes, yet the role of gender and emotions has received little attention. We applied affective events theory to study emotions in a new context. Using qualitative and quantitative methods, we tested a conditional process model of the effects of abusive supervision on subordinate work and job withdrawal as mediated by negative emotions and moderated by gender. We found support for our proposed model. Specifically, abusive supervision increased work and job withdrawal via victims’ negative emotional reactions. When negative emotions are low, women are more likely to engage in work withdrawal; when negative emotions are high, men are more likely to do so. Additionally, men experiencing high negative emotions are likely to quit their job.