加速培养高层次人才的价值分析

高等院校是培养高层次人才的基地,而人才培养主要通过学校的教学来实现.本文利用“价值分析方法”论述了高校怎样投入人财物,保证教学功能,产出一流人才.     

旅游学方法论：何来“主义”之争？——与宋子千、张斌等人商榷

宋子千的《旅游研究方法论的实证主义与现象学之争》（简称《之争》）一文将申葆嘉先生的“旅游是市场经济的产物”和谢彦君教授的“旅游的本质是体验”分别作为旅游学研究中实证主义和现象学方法的代表性观点而对立起来。实际上, 不管是在当代旅游学界, 还是在申、谢两位学者之间, 都不存在关于研究方法论的“主义”之争一说。《之争》在未考虑科学研究中不同类型的问题需要不同的方法的情况下对两位学者的立场做出了武断的批评, 如果不予以澄清, 很可能会引起学术界在此类问题上的无谓甚至错误的争论, 误导学术研究的方向。同时, 《之争》在现象学的分析和技术理性等概念的使用上还有诸多值得商榷之处, 另有若干细节问题亦需要进一步澄清。鉴于旅游学在我国的发展还处于较为初步的阶段, 对旅游学基础理论的讨论必须秉持客观、严谨和科学的态度, 该文旨在与《之争》中的若干观点做一些商榷性的讨论。     

Post-Chapter 11 Bankruptcy Performance: Avoiding Chapter 22

Despite the long experience in the U.S. with restructuring companies in bankruptcy, there remains a persistent tendency for companies to emerge from Chapter 11 with too much debt and too little profitability. In this article, the author uses a variant of his well-known "Z-Score" bankruptcy prediction model to assess the future viability of companies when emerging from bankruptcy, including the likelihood that they will file again—a surprisingly common phenomenon that is now referred to as "Chapter 22."
The author reports that those companies that filed second bankruptcy petitions were both significantly less profitable and more highly leveraged than those that emerged and continued as going concerns. Indeed, the average financial profile and bond rating equivalent for the "Chapter 22" companies on emerging from their first bankruptcies were not much better than those of companies in default.
The authors findings also suggest that a credible corporate distress prediction model could be used as an independent, unbiased method for assessing the future viability of proposed reorganization plans. Another potential application of the model is by the creditors of the "old" company when assessing the investment value of the new package of securities, including new equity, offered in the plan.     

对云南省执行企业所得税优惠政策的调查与思考

从云南省执行企业所得税优惠政策的实践可以看出,在经济欠发达区域,税收优惠政策的作用尚未有效发挥,存在着一些影响政策运行的现实问题。据此,本文提出了完善企业所得税优惠政策的思路及建议。     

金融支持海口综合保税区发展策略研究

海南省海口综合保税区升格为开放层次更高的特殊经济区域,要实现其转型快速发展,必须依托金融的有力支持。本文在分析海南省海口综合保税区发展历程的基础上,从机构体系、融资方式和金融创新等方面剖析金融对其经济发展支持中存在的不足和原因,并结合实际,针对性地提出金融支持海口综合保税区发展的相关策略。     

中国失地农民权益保护及若干政策建议

随着工业化与城镇化的快速推进,伴随着农地转为非农建设用地,产生大量的失地农民。对北京市朝阳区、江苏省苏州市吴中区、山东省滕州市、四川省双流县的实地调查表明,失地农民问题是城镇化进程中一个综合性问题,是城乡二元结构深层次矛盾的反映。解决好失地农民问题,不仅要切实贯彻落实好现行有关征地管理及补偿的政策,而且要加快征地制度改革,多渠道促进失地农民就业,完善失地农民社会保障制度,使失地农民的长远生计有保障。     

Im/Ex in December 2009： Witness Strong Pickup

On January 10, 2009, General Administration of Customs of the People＇s Republic of China released the profile of China foreign trade import and export in December 2009 and the whole twelve months of thisyear. The statistics from customs show that,     

哈萨克斯坦共和国的贸易与投资环境

哈萨克斯坦是我国在中亚地区重要经贸合作伙伴。为了帮助我国企业加大对哈萨克斯坦市场开拓力度,本文简要介绍了该国的贸易与投资环境,并对我国企业跨国经营应注意的问题给予了提示。     

高耗能产业循环经济的指标体系构建

高耗能产业是循环经济建设的重点领域,但在循环经济指标体系方面还有待于系统和深入的研究。从综合绩效（经济绩效、环境绩效和社会绩效）的角度建立高耗能产业的循环经济指标体系是一个新的视角,具有层次分明、结构紧凑、可操作性强的优势。本文构建了高耗能循环经济的指标体系,并进行了实证分析。