《大乘大义章》与印度佛教中国化

《大乘大义章》是研究罗什与慧远佛学思想的重要著作,也是研究印度佛教思想和印度佛教中国化的重要著作。《大乘大义章》显示出罗什与慧远在佛学思想上的差别,同时也反映出中印佛教文化在本质上的不同。这两种不同文化的冲突预示着印度佛教中国化的发展方向。     

高职学生网络学习动机探究

通过阐述学习动机在高职学生进行网络课程中的作用,并在分析当前网络课程中学习动机激发存在的几点问题的基础上,着重探讨了高职学生网络课程学习中激发和保持学习动机的策略,从而促进数字化学习的开展。     

TD-LTE各种上下行配置的性能比较

TD-LTE是我国拥有核心自主知识产权的下一 代无线通信技术标准,共有7种不同的上下行配置,以灵活支持不同的上下行业务需求。通 过研究不同上下行配置对应的各种时序,得出不同上下行配置对上下行时延的影响。通过分 析在不同上下行配置下信道质量反馈、上行探测信号、混合自适应重传等技术的配置,研究 了不同上下行配置对上下行吞吐量及频谱效率的影响。同时利用系统仿真验证了以上分析结 果,给出了不同上下行配置性能下时延、吞吐量、频谱效率性能。研究结果为不同业务和组 网要求下 上下行配置的选择提供了参考依据。     

2009年以来中国区域发展规划及政策评述

2009年以来为应对国际金融危机,国务院陆续批复了十多项区域发展规划及政策。研究表明这些规划与政策体现出了更加明晰细化的区域空间格局、多元多极的区域发展模式和注重协调发展、可持续发展和环境友好发展理念等三方面的特征。文章从资源重组、空间重构和管理体系三个角度分析其仍然存在以下问题：现阶段过于偏重重组优质资源,忽视发达地区与欠发达地区的协调发展;造成“政策交集”地区的战略定位和发展路径选择的“两难”处境;需进一步完善仍处于分割状态的规划管理体系等。最后,针对以上问题提出政策建议。     

低碳旅游背景下旅游供应链构建研究

低碳旅游是在低碳经济背景下产生的一种新的旅游发展方式。通过阐述低碳旅游的概念,分析了低碳旅游背景下旅游供应链的特点,提出构建以旅行社为核心企业的低碳旅游供应链的四大措施。     

东北三省新型农村养老保险制度推行中的难点分析

随着城镇化进程和农村老龄化速度的加快,农村传统的土地养老、家庭养老面临严峻挑战。新型农村养老保险制度对于转变农村养老方式、建设覆盖城乡居民的社会保障体系有着重要的现实意义。然而,作为一项规模宏大的社会系统工程,在其运行过程中,还存在一些亟待解决的问题或难点。本文选取农村人口比重较大的东北三省,意在分析"新农保"进展的基础上,总结目前东北3省在推行"新农保"过程中存在的难点,进而提出相应的对策建议。     

An Empirical Analysis of the Demand for Imports in Three CARICOM Member Countries: An Application of the Bounds Test for Cointegration

This paper provides fresh estimates of income and price elasticities of import demand in Guyana, Jamaica, and Trinidad and Tobago using a bounds test for cointegration. In addition, the paper also provides estimates of the consumption, investment, and exports elasticities of import demand. These latter elasticities were all found to be positive and statistically significant with values ranging from 0.16 to 0.55 in the long-run.     

The Valuation Effect of Accounting Standard 158 on Firms with High and Low Financial Risk

SFAS 158 mandated balance sheet disclosure of the funded status of firms’ Defined Benefit Pension Plan using the Projected Benefit Obligation (PBO) to estimate the pension liability. SFAS 158 caused a market phenomenon because the use of the PBO engendered dramatically higher estimates of pension liability and hence the perception of risk. Our work focuses on two aspects of this change in pension accounting: first, how will industry firms change their accounting strategy in light of the new rules, and second, how will firms’ stock prices be affected by the new allegedly better estimate of pension liability? Our research suggests that firms’ accounting strategies changed in that they use higher discount rates to estimate pension liability which offset the dramatic impact of using the PBO. In addition, we find that high financial risk firms’ tendencies to use higher discount rates increase with the firms’ leverage and decrease with liquidity. To test the market reaction we utilize standard event study methodology to investigate the effects of SFAS 158 on stock returns. Our findings suggest that firms with high (low) financial risk earn negative (positive) abnormal returns on and around relevant event dates preceding the implementation of SFAS 158.     

Small and Medium Enterprise Financing in Transition Economies

This paper studies the financing status of small and medium enterprises (SMEs) in transition economies. Factors causing financing obstacles are indentified and further analyzed to determine their influence over financing patterns. Bank regulatory practices relevant to SMEs’ access to bank loans and their influence over loan structures are identified. This study contributes to the existing body of knowledge by exploring the impact of specific bank regulatory practices on credit lending to SMEs in transition economies.