坚持以人为本构建和谐校园文化

构建大学和谐校园是落实科学发展观的内在要求。以人为本作为高等教育科学发展观的价值内核,贯穿在高等教育的方方面面。构建大学和谐校园应主要以学生为本,学生是主体。和谐的校园文化主要从校园文化活动的和谐,教育环境的和谐,教师间、学生间、师生间关系的和谐建设着手。     

地方政府土地市场行为的经济学分析

当前,城市非理性扩张、房价不断攀升、土地市场秩序混乱等问题日益凸显,这离不开地方政府的土地市场行为。文章重点分析了地方政府的土地征购、出让定价、实物地租转嫁以及协议出让等行为,指出中央——地方的财政竞争以及地区之间的平行竞争是其深层次的制度根源,而中国土地制度的产权缺陷决定地方政府对土地市场的“事实垄断”为其提供了现实基础。因此,规避地方政府行为对经济的不利影响,必须明确地方政府土地市场的监管职能,深化土地市场改革,充分发挥市场机制的基础性作用。     

金融业国际化发展与经济竞争力——基于浙江视角的实证研究

浙江省金融业国际化通过多种效应对经济产生重要的拉动作用。本文利用2006年1月至2009年12月的月度时间序列数据,对变量进行了Granger因果关系检验,建立了基于VEC模型的脉冲响应函数,对浙江经济竞争力对金融业国际化发展的动态响应结果进行了分析。检验结果表明,浙江省金融业的国际化发展有利于浙江省经济竞争力的提高。基于上述结论,本文提出了浙江金融业国际化发展的对策建议。     

中国企业社会责任履行的法律依据解读

我国目前已基本上从不同范围和角度全方位构建起了促进企业履行社会责任的法律框架,涉及企业对环境、消费者、职工、安全生产、公平营运、社区参与和支持公益发展等方面的责任.随着企业利益相关者的范围及其利益诉求内容的变化,以及循环经济理念下为实现社会可持续发展目标对企业社会责任履行提出的更多内容和更高要求,需要在兼顾规范企业外部行为和内部行为之下加强有关企业社会责任履行法律规范的协调,以社会利益本位理念来不断完善企业履行社会责任的法律义务.     

South Africa's economics of education: A stocktaking and an agenda for the way forward

This paper reviews some of the existing economics of education literature from the perspective of South Africa's education policymaking needs. It also puts forward a suggested research agenda for future work. The review is arranged according to five areas of research: rates of return, production functions, teacher incentives, benefit incidence analysis and cross-country comparisons. Production functions, especially if translated to cost-effectiveness models, can point to important policy solutions. Teacher incentives is a policy area that is in need of a better theoretical and empirical basis. Rates of return are difficult for policymakers to interpret, but suggest a need for a qualification below the Grade 12 level. While benefit incidence analysis can demonstrate large improvements in the equity of public financing, cross-country comparisons reveal that not only is the distribution of schooling outcomes particularly unequal, on average it is well below what the country's level of development would predict.     

滇越铁路与滇南经济带的形成与发展

1910年滇越铁路全线通车,对云南社会经济产生了深远影响,地处滇南的红河地区首当其冲。蒙自、个旧、开远等城市经济迅速增长,铁路沿线各城镇的兴起繁荣,为滇南经济带的形成与发展奠定了重要的历史基础。     

论城市房屋拆迁中政府职能的健全与完善

本文结合目前城市房屋拆迁领域出现的重重矛盾,指出了政府在城市房屋拆迁中存在的角色错位、正当程序缺失以及制度不完备等问题,并就如何健全和完善政府在城市房屋拆迁中的职能提出了相应的建议。     

An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions

The purpose of this paper is to advance research in internal audit (IA) evaluation by developing an IA assessment model that considers interrelationships among specific factors used by external auditors to evaluate the strength of the IA function. The model is based on three factors identified by auditing standards and by prior academic research: Competence, Work Performance, and Objectivity. We develop an analytical expression of the model using the belief function framework in order to overcome limitations of prior research. Our results reveal that modeling the “And” relationship is essential for assessing the strength of the IA function. As far as interrelationships are concerned, the analysis shows that, when the three factors have a strong or a perfect relationship, the strength of the IA function remains high even if there is positive or negative evidence about one of the factors. This result holds as long as there are high levels of belief about the other two factors. Further, we demonstrate how the quality of corporate governance affects the evaluation of the IA function and how a cost–benefit analysis can be applied to this framework to help determine the amount of external audit work needed to comply with standards. Our analysis reveals that the extent of external audit work to be carried out by the external auditor depends on the strength of the IA function and the amount of litigation and regulatory costs likely to be faced by the external auditor.     

浙江地勘单位企业化改革的实践与探索

文章分析了地勘单位转企改制的现实起点、认识基础;总体介绍了浙江地勘单位企业化改革的运作和初步成效;总结了改革实践与探索中的启示、体会.