高职院校“基础”课参与式教学法初探——以安徽商贸职业技术学院为例

高职院校思想政治教育的现状和工学结合的人才培养模式,要求思想政治理论课的教学必须大胆改革,勇于创新,提高育人效果。以安徽商贸职业技术学院为例,论述了参与式教学法在高职院校"基础"课中的运用,具体表现为:尊重学生需求、营造学习情境、建立多因子综合评价等方法,激发学生的认知积极性,使学生由被动接受转为主动获取,实现了知识学习、能力培养和素养养成的有机统一,提高了思想政治理论课的实效性。     

Renminbi exchange rate exposure: evidence from Chinese industries

This paper investigates sensitivity of stock returns of industry-sorted Chinese firms with respect to renminbi exchange rate movements. Strong evidence of significant exposure is documented for 7 out of 16 Chinese industries. Evidence is also found of the size asymmetry effects. In addition, we explore the characteristics of the exposure, and detect evidence of significant exposure among non-exporters in some of the industries. Special attention is given to examining the time-varying exposure under the impact of the new Chinese exchange rate regime in place since 2005, in which even stronger exchange rate exposure is reported. The conditional exposure estimated in this paper also reveals the close relation between stock returns and changes of the renminbi exchange rate.     

Sales channel integration after mergers and acquisitions: A methodological approach for avoiding common pitfalls

This article addresses the integration of sales channels after mergers and acquisitions (M&A) by appraising the strengths, weaknesses, and biases associated with the four most common frameworks for evaluating sales channels (sales management, historical performance, strategic fit, and customer choice) for their appropriateness in a post-M&A context. The authors develop a methodological approach that uses a balanced-scorecard framework to guide managers through the sales channel integration process, and then apply this approach to the merger of two industrial firms' sales organizations across 21 territories. In so doing, they reveal various pitfalls and propose and test some analytical corrections. Longitudinal performance data support comparisons across the different evaluative frameworks; in particular, the sales management and customer choice frameworks provide the most insight into channel partners' post-integration performance. The results support the premise that channel integration can be improved by accounting for factors unique to the M&A context and using an approach that triangulates multiple perspectives.     

后危机时代海外共同基金业的发展

共同基金作为历史悠久、运作规范的主流投资品种,在资产管理行业中具有举足轻重的地位。在次贷危机对全球金融业产生严重冲击的背景下,全球共同基金业也未能独善其身。但随着危机热浪退去,海外共同基金业又重新显示出旺盛的生命力。本文梳理了2009年以来海外共同基金的发展状况,从规模、类型、申购、费率、交易自动化等多个角度进行深入分析,从而得出共同基金产业后危机时代呈现出的一些新特点,及其与全球金融市场之间的联动与契合。     

公允价值会计的反思

公允价值与历史成本之间的孰优孰劣一直就伴随着争议。我们不应该忽视公允价值固有的内涵缺陷及其与财务会计概念框架的冲突,以及在金融危机中的顺周期效应。文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。     

农村生态系统工业化及其可持续发展对策研究

随着区域社会生产力的提高，自然－－社会－－经济复合生态系统结构和功能的优化，发展乡村工业，加速乡村工业化进程，是提高农村生态系统生产力?剩余劳动力充分就业的必由之路。本文以江都农药厂为列，运用费用－－效益分析方法，探讨了乡镇工业发展优先策略，分析了农村生态系统中乡村工业的概念、特征及其发展过程中存在的生态环境问题，指出科学合理规划，完美市场蜕嵊学审计和核算生态环境资产，实行环保和优惠政策相结构是推     

广域视野下的大学生心理健康工作

当前高校心理健康工作在整体架构上存在着一系列的问题,应重新调整思路,树立心理保健和网格化教育理念,全方位多侧面地重构高校心理健康工作。在心理健康教育和心理咨询中,要加强制度建设,在人、财、物上加大支持力度,同时要注重校园文化建设,重视教师的心理压力,为大学生心理的健康发展提供一个合适的环境。     

发展总部经济：苏南城市经济转型选择

当今，苏南率先进入到工业化后期和城市化加速期，区域经济发展又面临新的转型，苏南特别是苏州、无锡等城市进入工业化后期城市应超前筹划、积极引领发展总部经济。     

浅谈医药企业贯彻实施ISO9000标准

简要论述了医药企业贯彻实施ISO9000的必要性，就如何开展贯标工作提出思路，并建议在贯标中应注意的问题。     

化解金融危机全球要共同稳定货币

2008年的全球金融危机标志着一个时代的终结,引起了人们的广泛思索。无论发达国家还是发展中国家,都在努力寻求化解危机的办法。浮动汇率制度解决不了金融稳定问题,或许多元化的货币政策是解决问题的方法之一。