试析民办高等教育跨越式发展中国际化的运用

从目前世界上高等教育发展的趋势来看,各国的高等教育正朝着国际化方向发展,我国的民办高等院校近年来也在积极开发和利用国际化的教学资源,吸收国际化的教学经验,以此提高教学质量,因为优质的教育教学质量才能培养出高素质的人才,才能确保学生在未来社会中,充分发挥自身优势,为社会的发展做出应有的贡献。本文针对我国民办高等教育的国际化发展,展开讨论,分析了我国的民办高等院校如何通过运用国际化教学理念实现跨越式发展。     

高等教育大众化发展阶段实施素质教育的思考

中国的高等教育已经进入大众化教育阶段,面对高校扩招和大学生整体素质下降,如何把非精英的普通大学生培养成为优秀的社会需要的人才,是科技的进步和经济的发展对人才的迫切需求,也是高等教育的关键问题。高校实施素质教育应是全方位和综合性的,对大学生不仅进行专业知识和业务技能的教育,更要跨专业进行综合素质的培养,使大学生思想品德素质、科学文化素质、业务技能素质、体能心理素质等得到全面发展。     

适应理财环境的变化,建立高校责任会计体系

一、高校实施责任会计的必要性 新世纪的一个最基本特征是经济全球化和教育国际化.为适应这一潮流,我国高等教育在办学体制、管理体制等方面进行了全面改革,为高等教育由"精英教育"向"大众化教育"快速发展提供体制和运行机制的准备.2005年底,我国高校在校生超过2300万人,毛入学率上升到21%,实现了高等教育大众化的历史目标.     

借鉴美国高等教育国际化经验——推动河北省高等教育的发展

高等教育国际化是目前世界高等教育发展的趋势,国际化水平的高低已经成为衡量高校核心竞争力的一个主要指标。美国是当今高等教育最发达的国家之一,本文在总结美国高等教育国际化经验的基础上,对河北省高等教育国际化发展提出了一些对策及建议。     

独立学院国际化人才核心素养及培养路径研究

<正>一、概述随着各国之间的沟通和交流日益频繁,国际化已经成为高等教育发展不可避免的趋势。自2010年以来,我国在政治、经济和文化等方面的国际化程度越来越高,我国的教育体系建设规划里国际化也被列入其中,各大高校包括独立学院积极寻找国外合作办学单位,引进优质教育资源,开展多种层次的办学模式,拓宽办学渠道培养国际化人才。在目前的情况下,我国独立学院的国际化人才的培养主要     

国际合作办学存在的问题及思考——以湖北民族学院市场营销专业为例

随着经济全球化的发展,高等教育合作办学已经成为我国高等教育的一种补充,也是我国培养国际化人才的一种有利途径。本文分析了我校市场营销专业国际合作办学存在的问题,并提出了相应的应对措施。     

小资料

什么是外向型经济外向型经济就是积极走进国际市场,参加国际分工和国际交换,具有较强的出口创汇能力,因而能在较大规模上利用外资,引进并吸收、消化国外先进技术和经营管理方法,在较大范围内参加国际劳务合作。因而能较多地节省地区内的劳力耗费,促进地区内经济效益的提高和社会经济的发展水平。发展外向型经济的两个主要因素一个是劳动力素质要高,另一个是工人工资要低。素质高而待遇低就行。素质高待遇高或素质低待遇过高,都不行。过去日本发展外向型经济,就靠素质高工资低这一条。日本敢和美国竞争也是靠这一条。外向型经济的类型出口导向型——这种外向型经济既有初级产品出口导向型,也有深加工产品出口导向型。出口值在国民生产总产值中占重要的比重。如沙特、南朝鲜、台湾等。资本贸易型——这种外向型经济,除了出口在国民经济中有重要作用外,更重要的是资本国际化,在国民生产总值中,国外生产总值部分占一定比重。如美国、日本等。完全外向型——这种外向型经济,基本上没有贸易保护主义。国际货币兑换自由,资金进出自由,这是贸易、外汇、金融完全国际化的外向型经济。如香港和一些国家的特区,出口加工区、自由港等。     

会计教育国际化：从学历认定到办学体制

高等教育国际化是21世纪世界教育三大趋势之一，所谓高等教育国际化是指一国高等教育面向国际发展的趋势和过程，是把国际的、跨文化的、全球的观念融合到高等学校教学、科研和服务等诸项功能中的过程。     

加快中国会计国际化进程的几点建议

中国会计国际化是在特定社会经济背景条件下的国际化过程,是在中国经济转轨时期资本市场本身尚未完全成熟的条件下的会计国际化。因此,中国会计国际化必须在政府的主导下,在充分考虑中国国情和特色的前提下,借助资本市场的建立健全、人才的培养等手段进行。     

审时适变 探索税收管理现代化之路——访安徽省国家税务局局长胡道新

今天的中国，国情在变，税情也在变。 一方面，社会变革日新月异，社会活力蓬勃进发，经济发辰速度令世界瞩目。与经济社会发展巨大成就相伴生的社会问题也不断出现，如社会分配不公、收入差距拉大、消极腐败现象等，对社会管理提出了新的挑战和要求。另一方面，税源数量急剧增长，税源结构深刻变化，税源流动性和国际化趋势日益明显，纳税人素质不断提高、权利意识日益增强，对税收征管和纳税服务提出了新的挑战和要求。     

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.     

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.     

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.     

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.