克拉申理论对民办院校大学英语教学模式的启示

本文分析了目前民办本科大学英语教学模式现状,指出其存在的问题,结合克拉申二语习得理论,提出了民办本科院校大学英语教学模式设置应该注意的几个方面:实事求是,结合实际,根据学校定位以及学生培养目标实施有效的教学模式;开拓创新,充分发挥学分学绩制的优势,改革课程设置,突出通识教育;构建和优化课堂课外英语学习环境,提高输入的数量和改善输入质量;教学内容的生活化、专业化,学习过程的小组家庭合作化有助于提高输入的有效吸收以及输出的高效性。     

Mergers and acquisitions in the hotel industry: A comprehensive review

This study aims to evaluate the current status of merger and acquisition (M&A) studies in the hotel industry and propose directions for future research. Forty-six articles were identified from ScienceDirect, Scopus, and EBSCOhost including 31 empirical and 15 conceptual articles. We review these articles from five perspectives, namely, journal/year distribution, methodology, research context, theoretical foundation and major topics. Findings reveal most studies on M&As in the hotel industry (hotel M&As) focus on performance, motivation and objectives. Developed economies (DEs) are the major research contexts and quantitative approach is the dominant research method. To this end, we propose seven research directions that cover outstanding themes as follows: 1) exploring M&A process, 2) M&A performance assessment, 3) identifying M&A impacts on stakeholders, 4) examining cross-border M&As, 5) examining emerging economies (EE)-based M&As, 6) investigating macro environment impacts, and 7) premium determinants and their impacts on hotel M&As.     

基于虚拟仪器的熟条质量在线检测系统的开发

利用LabVIEW软件平台开发了基于虚拟仪器的熟条质量在线监测系统,通过软硬件相结合,借助于数据采集卡,实时采集信号电压值并检测,利用电压值和纱条条干之间的函数关系,对熟条条干在线测量,实现实时测量分析。与传统分析仪相比,具有操作简单、处理能力强、图形输出等优点。     

中国企业海外并购策略研究

经过近20年的发展,中国企业海外并购已经占据了世界市场的重要份额,但也暴露出中国企业在开展海外并购过程中面临的宏观和微观方面的问题。宏观上,国内外市场的差异性、信息的不对称性以及国内金融市场的滞后,限制了海外并购的发展;微观上,企业自身的财务风险、文化整合风险、人才问题和法律风险制约并购的实现。针对以上问题,本文从企业层面和国家层面为中国企业海外并购提出意见和建议。     

创业导向、外部知识获取与创业机会识别

创业活动是创新、就业和经济增长的重要来源。企业家通过持续探索创造新业务,促进社会和经济的发展和繁荣。本文基于资源基础理论和知识基础理论,以大众创业浪潮为研究背景,深入揭示创业导向、外部知识获取与创业机会识别之间的关系,并以中国246份创业新企业为样本进行了实证研究。研究结果表明：创业导向对新企业的机会识别和外部知识获取均具有积极影响;外部知识获取在创业导向和新企业的机会识别之间起到部分中介作用;此外,市场知识获取比技术知识获取对创业机会识别的影响更为突出。     

概念隐喻理论在英语词汇习得中的应用探析

本文试从词汇习得中的难点,多义词,介词,和习语等方面的习得入手,把概念隐喻理论导入词汇习得,以期对词汇的教学和学习有所帮助。     

企业并购会计处理方法的研究

伴随着市场经济的发展成熟,市场竞争日益加剧和激烈,而作为市场主体的企业欲在激烈的市场竞争中生存和发展,一般通过内部扩充和外部扩张而运行,而并购则是企业外部扩张最迅速、最典型、最重要的方式。而全球经济一体化的加速发展,中国的企业并购也愈来愈频繁。本文拟对企业并购传统会计处理方法及其新理论作初步的探讨。     

企业购并中的财务问题探析

上个世纪80年代美国曾经出现所谓的＂购并风＂,在90年代形成愈演愈烈之势。近年来,随着我国社会主义市场经济体制的逐步发展和加入世界贸易组织,我国企业购并现象日益突出。对于企业购并中政府过分干预的问题,应实行政企分离,明确产权;对于企业购并中的财务风险,企业应积极应对并寻找解决之道;对于购并后的整合,企业应予以重视。     

BOOK REVIEWS

Purpose: Companies engage in business relationships for a variety of reasons, including specialization, product development, and building competitive networks. Research has demonstrated that mergers and acquisitions (M&As) may challenge ongoing business relationships. The purpose of this article is to investigate whether and how competition authorities consider business relationships when evaluating M&As.

Methodology: The article uses the documentation from 450 M&As reported to the Swedish competition authority to capture the way in which an authority evaluates M&As. The Swedish competition authority evaluation corresponds to other national and international evaluation procedures.

Findings: The findings indicate that the competition authorities neglect an important aspect of business life, namely companies forming business relationships. The competition authorities evaluate M&As on the basis of risk for price increases, and consequently disregard such issues as heterogeneity in demand and offerings, and values built into existing business relationships.

Originality/Value/Contribution: The article contributes to research on business relationships through exploring how a public authority deals with such relationships. It also contributes to research on mergers and acquisitions through examining how these activities are evaluated by competition authorities. Furthermore, the article contributes to competition research by reflecting on competition law concerning M&A regulations in relation to business relationships.     

母语迁移对二语习得的作用与影响

在第二语言的学习过程中,母语知识与目标语的习得有着诸多关联。本文通过分析母语正迁移作用对二语习得的积极影响与负迁移作用对二语习得的消极影响,指出正确对待母语迁移作用的重要性。