提高我国商业银行风险管理水平的新思路

风险管理是商业银行经营管理中最主要的任务之一。针对当前我国商业银行风险管理思路、战略、效率等问题,结合现实、未来经济形势及竞争需要,有点及面地提出风险管理的新思路,为我国商业银行风险管理工作提供参考。     

现代远程教育视角下科教兴农运行机制——基于广东“三农”问题的研究

＂三农＂问题一直是广东经济发展的障碍,现代远程教育在建设社会主义新农村、构建科技型新农业、培育高素质新农民的过程中发挥着越来越重要的作用,在对广东远程教育服务＂三农＂现状调研的基础上,分析了现代远程教育视角下了广东省科教兴农运行机制制约因素,构建了现代远程教育视角下广东省科教兴农运行机制,加快广东解决＂三农＂问题的进程。     

中泰农产品产业内贸易的实证研究

对中泰两国1996-2003年农产品产业内贸易的实证分析表明,中泰两国农产品贸易主要以产业间贸易为主,贸易结构呈现出很强的互补性。但是,2002-2003年中泰两国农产品贸易变动主要是由产业内贸易引起的,且以垂直型产业内贸易为主,这一变化是否会成为今后的主导贸易形式尚有待进一步的观察。     

How Do Outside Experts Evaluate Team Performance? An Empirical Analysis of Harris Poll Voting Behavior

How do outside experts evaluate different group performance? Using Harris Poll voter behavior for National Collegiate Athletic Association (NCAA) Football Bowl Subdivision teams under the previous Bowl Championship Series (BCS) system, we created a model of voter behavior and found that team performance and team quality affect voting behavior, but not equally. We further investigated these voting differences and found that Harris Poll voters view some conferences more favorably than others. Before drawing a conclusion of discrimination, we also investigated whether differing non-conference team performance was statistically different and found supporting evidence that different conferences perform at differing levels.     

政府购买公共服务财政支出预算编制的法律保障

应当以公平与效率为理念,对预算权力进行有效配置和合理控制,建立起一个完整的以实现财政公共性为目标的政府购买公共服务财政支出预算编制制度架构,实现对预算权利的有效保障,合理发挥财政对资源配置的作用,保障政府购买公共服务财政行为的透明性、公正性和规范性,提高政府购买公共服务财政支出的效益。     

会计确认的再认识及应用——基于事实判断和价值判断的认知论释义

本文以认知论中的事实判断和价值判断作为认知工具,对会计确认的定义和涵义进行了再认识。认知结果表明:会计确认是一个包含事实判断和价值判断的过程,这个过程可以细分为事实判断阶段、评价性价值判断阶段和规范性价值判断阶段,事实判断阶段决定会计信息的可靠性,评价性价值判断阶段决定会计信息的相关性,而规范性价值判断对前面的事实判断有着重要的影响。在此基础上,本文还对概念框架中的一些基础概念(如会计目标、会计信息质量特征、会计要素、有用性)给出了新的解释。对会计确认的再认识,不仅有利于使会计确认过程的真实性和丰富性得到更好地呈现和揭示,而且还有利于从细化的过程或环节入手,更好地做好会计确认工作。     

嵌入式课程教学改革的探索与实践

分析了将"信息处理技术员"级别考试的知识点嵌入到《计算机应用基础》课程教学改革举措的可行性;提出了诸如三级管理、阶段实施等改革措施;介绍了课程改革的实施过程与控制方式,阐述了采用嵌入式教学模式实现课程改革的可行性和有效性。     

资本服务加总度量与Divisia指数

有关总量生产函数的批评很多,最直接的批评来自于从微观生产函数到总量生产函数的可加总条件不满足。本文采用几何直观的方法显示了资本加总条件的含义,明确了不满足严格的可加总条件并不必然使得总量生产函数失去意义,不满足条件只不过使得"硬性"加总后的总量生产函数出现一定程度的模糊性,而这种模糊性无论如何都会存在,其来源远远不止加总条件的不满足。在此基础上,本文阐述了Hicks加总、函数可分性加总等各种加总方法的内在逻辑联系,并通过几何方法显示了在满足可准确加总条件时,Divisia指数是一种比定基指数更为优越的方法。     

Compensation and Employment Impact of a Full-time MBA Program

The changing Master of Business Administration (MBA) marketplace and considerable direct and indirect costs for an MBA degree mean that school administrators and other stakeholders need a better understanding of what factors may influence the rate of return to their MBA programs. We investigated the potential of using analytical frameworks to identify those variables that may predict employment probabilities and starting salaries of full-time MBA graduates, in the context of a single, private MBA program. Our results suggest that for graduates of this particular program, pre-MBA salary and work experience in accounting, banking, finance, and consulting industries predicted higher post-MBA salary levels, as did having a liberal arts major as an undergraduate. Other human capital measures, such as Graduate Management Admission Test (GMAT) scores or elite undergraduate education, were not associated with higher employment probabilities or salary levels for this program’s students, while having an undergraduate business major was associated with lower employment probability. Although our study has limited inference to determine the value of an MBA education more generally, it has potentially important implications for administrators of MBA programs, who could gain useful insights on applying empirical analysis to their own programs. Although this process can be costly and time consuming without a supportive institutional environment, it could provide useful evidence-based guidelines for practice with substantial payoffs for both the program and the students.     

发展高等教育必须加强高校教师师德建设

高等教育任重道远,师德建设尤为重要。要加强高校师德建设,就要明确高校师德建设所面临的主要问题,和加强高校师德建设的主要注意事项。