对构建"两课"实践教学新模式的探讨

该文针对学分制管理后“两课”实践教学面临的新问题，提出要构建“两课”实践教学的新模式，必须继承原有实践教学中的好形式，必须对“两课”实践教学的组织管理、内容、形式及考核评估等进行重新研究。     

研究"后过渡期"特点促进中国经济稳定发展

入世后3年,中国的国民经济始终保持着平稳快速增长,对世界经济的影响力也在不断增强.2004年底到2006年底是中国入世的后过渡期.能否准确认识和把握后过渡期特点,能否从更大范围和更宽视野统筹国内发展和对外开放,能否充分运用WTO规则以趋利避害,提高应对市场开放冲击的有效性,关系中国能否顺利度过后过渡期,关系中国经济的长期繁荣稳定.     

Private borrowing during the financial revolution: Hoare's Bank and its customers, 1702–241

The financial revolution improved the British government's ability to borrow, and thus its ability to wage war. North and Weingast argued that it also permitted private parties to borrow more cheaply and widely. We test these inferences with evidence from a London bank. We confirm that private bank credit was cheap in the early eighteenth century, but we argue that it was not available widely. Importantly, the government reduced the usury rate in 1714, sharply reducing the circle of private clients that could be served profitably.     

Hedging,Financing and Investment Decisions: A Simultaneous Equations Framework

We empirically investigate the interactions among hedging, financing, and investment decisions. We argue that the way in which hedging affects a firm's financing and investing decisions differs for firms with different growth opportunities. We find that high growth firms increase their investment, but not leverage, by hedging. However, we also find that firms with few investment opportunities use derivatives to increase their leverage.     

新时期高校教师职业道德滑坡成因分析——以物流专业为例

近年来,高校教师职业道德滑坡现象明显,是什么导致了这种局面-文章指出:高校职业道德研究不深入,职业道德教育抓得不严,社会不良风气不断侵蚀,高校学生素质整体下滑,教师引进把关不严,考评机制不合理等是主要原因。     

Through Trial and Error to Collusion*

In this article we study a very simple trial and error learning process in the context of a Cournot oligopoly. Without any knowledge of the payoff functions players increase, respectively decrease, their quantity as long as this leads to higher profits. We show that despite the absence of any coordination or punishing device this process converges to the joint‐profit‐maximizing outcome.     

日本金融业的"双重杠杆"现象剖析

一、令人关注的“双重杠杆”现象“双重杠杆”(Double-Gearing)也有人称之为双向杠杆,是指日本银行拥有大量的保险公司证券(通常以次级贷款和盈余票据形式持有),人寿保险公司也拥有大量的银行次级债券和股票,银行和保险公司互相持有彼此发行的证券的现象。在日本,保险公司是银行的大股东,持有每一家城市银行超过10%的股份,银行和保险公司互相交叉持股,依靠彼此信用筹集资金。截至2000年3月,保险公司提供给银行6.7万亿日元次级债券和7.7万亿日元股票,银行提供给保险公司2.3万亿日元盈余票据和次级债券。2000年,由于Chiyoda人寿保险公司、Ky…     

The FRC AND Accounting Standard‐Setting: Should I Still Call Australia Home?

This paper analyses the decision of the Financial Reporting Council (FRC) to replace Australian accounting standards with international accounting standards on 1 January, 2005. Two main topics are considered: the appropriateness of the FRC's directive, and the case against the proposed adoption date. We argue that the FRC has not conducted sufficient consultation with affected parties and that the hasty implementation will impose costs that could have been avoided with the exercise of more caution.     

Executives’ Orientations as Indicators of Crisis Management Policies and Practices*

ABSTRACT The paper examines effects of executives’ orientations on crisis management awareness and practices, drawing on the simplicity and paradox management theories. It is suggested that a focus on single‐sided management constitutes an antecedent of crisis proneness. Employing a set of key corporate domains and based on a holistic organizational approach, the study aims at assessing the extent to which companies are crisis prone or prepared. In a sample of 82 Istaeli business and not‐for‐profit organizations it was found that human resource management, strategy, structure, and unlearning factors significantly predicted crisis preparedness. These results suggest that unlearning, despite a mere allusion to this correlate in the simplicity and paradox management theories, correlates better with crisis preparedness. By contrast, traditional strategy‐related and structural effects were marginally related to crisis management policies. Implications and suggestions for further research are proposed.     

西方现代股利政策理论及实证研究回顾

本文对西方现代公司股利政策方面的理论和实证研究进行了一个综合性的回顾和分析。其中包括主流的股利行为模型、股利的信息内涵、代理成本、追随者效应,也包括国内研究中较少涉及的债务约束、声誉学说、成长机会和交易成本问题,以期对国内相对落后的股利政策研究和随意性较强的股利政策制定带来一定的借鉴意义。