论多元文化主义的实践性特征

多元文化主义是为解决因文化多样性和弱势群体而引发的社会问题而首先由加拿大政府在一份政策性报告里提出来的。无论它的理论背景、理论界定、还是它的理论实施都显示出了多元文化主义的实践性特征。多元文化主义与其说具有理论的特征,不如说它更具有实践的特征。本文将试图对多元文化主义的这一特征进行论述。     

中国旅游发展笔谈旅游研究的学术规范(三)

何为"范式"?当科学哲学家托马斯·库恩提出这个概念时,他可能都没有想到对学术界的影响如此之大,引起了广泛讨论与深入思考.库恩认为,范式是在某一个指定时间内一系列限定某一个科学学科的活动.从库恩给出的概念中,可以归纳出这样几个方面重要的信息:一是学科共同的研究对象;二是学科所遵循的理论与方法体系;三是范式的发展观.     

我国高等学校教学档案管理初探

本文讨论了我国高校教学档案在教学管理工作中的重要作用,分析了教学档案管理工作中存在的问题,提出了加强教学档案管理的措施。     

Revelation from the assurance engagements of the accounting industry in Japan

It is generally accepted that because of conflicts of interest, the public accounting firms provide auditing services combined with consulting services to their clients may be one of the main causes of financial reporting fraud. Separating the consulting services from the auditing services becomes a general trend at present. It is indispensable to determine the boundary of auditing and consulting, and simultaneously regulating the internal control within their respective fields. On the premise of transparency of financial information, the auditing service has been separated in some countries, in order to improve the credibility of accounting information. Relevant measures include measures conducted by the management officials to ensure the quality of financial report, enhancement of the responsibilities of the auditors, and the standard formulated by the government to evaluate the auditing process and auditing opinion. Statement on conceptual framework related to assurance engagement, proposed by the Japanese government （below called ＂statement proposed by the Japanese government for short）, which verifies the credibility of financial information, is an example of the above-mentioned trend. Compared with Japan, China has different regulations and laws in relation to the assurance engagement.     

Changes in Segment Reporting in the Australian Banking Industry

This paper examines changes in segment reporting in the Australian banking industry following the introduction of the revised AASB 1005 Segment Reporting. We find that the standard has implications for the qualitative characteristics of "understandability" and "comparability". Feedback on the revised standard is timely, as both the AASB and the IASB have recently issued new segmental reporting standards that are based on US GAAP's management approach of determining operating segments.     

我国公共卫生投入方式的转变

通过对公共卫生投入现状和问题的考察,发现存在投入主体单一、投入总量不足、投入结构不合理、投入效果不明显等问题,提出了应由政府单一投入向市场政府多元化投入转变,由以地方为主投入向中央地方共担投入转变,由维持运营投入向扩大服务投入转变等结论,顺应公共卫生投入由行政管理式向市场服务式投入的转变趋势。     

利率互换的定价模型及其实证研究

本文研究利率互换的定价模型，以及利率互换的定价过程。从选取债券到拟合理论即期利率曲线、远期利率曲线，最后拟合出互换利率曲线，并对上述的定价模型和过程进行实证研究。对拟合结果与目前市场报价的相同点和差异进行分析，并对国内利率互换的套期保值策略进行实证研究。     

Saving the Euro: Mitigating Financial or Trade Spillovers?

This paper analyzes through what channels the euro crisis affected firms and the efficacy of policies to mitigate the crisis. It analyzes stock price responses for 3,045 nonfinancial firms in 16 countries to four key policy events during 2010–11. Using precrisis benchmarks, it separates financial effects from trade effects and examines how bank and trade linkages propagated shocks. It finds that policy measures affected financially dependent firms more, particularly in creditor countries with greater bank exposure to peripheral euro countries, in statistically and economically significant ways. Trade linkages with peripheral countries played little role, although euro movements meant some differential effects.     

对完善我国经济普查方案的若干思考

为更好地获取国民经济和社会发展的详细信息,制定合理的国民经济计划和经济政策,国务院决定在2004年开展第一次全国经济普查,这种全新的统计调查是对我国传统普查制度的一次重大改革,无疑具有划时代的意义。然而,从已公布的普查方案看,此次经济普查仍有许多问题不能得到圆满的解决,普查的方案仍需进一步地完善和发展。     

基于理性预期和适应性预期的 Shibor实证研究

预期的形式决定了经济主体的前瞻性行为,体现为不同形状的收益率曲线,是货币政策制定和执行必须考虑的微观行为基础。基于利率期限结构的理性预期理论和适应性预期理论,本文采用单位根检验、协整检验和线性回归方法,对我国银行间同业拆借利率体系(Shibor)进行实证研究,发现Shibor整体、短端和以3个月利率为短期的中长端利率组合均符合适应性预期理论,但理性预期假设没有通过显著性检验。