旅游定量研究的教学改革及其比较优势——关于模块化创新课程《旅游调查研究的方法与实践》

随着计算机和信息时代的到来,在旅游经济活动中亦同样产生了海量数据,而定量研究工作就是要理解这些数据,提取重要的旅游发展模式和趋势,即从数据中学习。我们在旅游定量研究创新课程《旅游调查研究的方法与实践》的教学改革中,尝试了模块化教学的方式,并取得了初步经验。     

地质科研单位资金来源及生存发展途径的探讨

随着我国社会主义市场经济体制的逐步建立和科技体制改革的不断深入和发展,技术开发类型地质科研单位由单纯科研事业型向经营型转化,科学事业费拨款实行差额预算管理,大部分资金需单位面向市场,走企业化管理的道路获得。在新的机制下资金不足问题,严重制约了其生存和发展。文章从四个方面分析了技术开发型地质科研单位资金紧缺的原因,阐述了资金管理的重要性,并根据技术开发型地质科研单位的特点探讨了寻求生存发展的途径。     

Time Series Based Errors and Empirical Errors in Fertility Forecasts in the Nordic Countries*

We use ARCH time series models to derive model based prediction intervals for the Total Fertility Rate (TFR) in Norway, Sweden, Finland, and Denmark up to 2050. For the short term (5–10 yrs), expected TFR‐errors are compared with empirical forecast errors observed in historical population forecasts prepared by the statistical agencies in these countries since 1969. Medium‐term and long‐term (up to 50 years) errors are compared with error patterns based on so‐called naïve forecasts, i.e. forecasts that assume that recently observed TFR‐levels also apply for the future.     

Corporate foresight in Europe: from trend based logics to open foresight

The paper analyses the role of corporate foresight (CF) as a future intelligence gathering process, which has come into widespread use in a business context where it is confronted with specific contextual, processual and methodological challenges. The results of a 2005/2006 survey on CF by the University of St Gallen in co-operation with Z_punkt are used as a starting point to provide insights into the goals, methods and use of CF in large corporations. Taking into account the challenges facing CF and the factors considered critical for its success, the paper outlines a historical contextualisation of CF practices from the 1980s onward, identifying the underlying assumptions - the 'dominant logic' - and opting for a new model of CF as 'open foresight'.     

Were In-Process Research and Development Charges Too Aggressive?

Abstract:  Prior research documents that US firms write off large in-process research and development charges (IPRD) for acquisitions, possibly overstating the current period expense to inflate future earnings. Consequently, in 1998, the US Securities and Exchange Commission (SEC) began scrutinizing IPRD charges. We use pre-acquisition R&D expenses of 144 target firms as a benchmark for assessing whether IPRD charges are appropriate. Overall, the results suggest that most firms during our sample period were not overly aggressive in expensing IPRD–especially for acquisitions subsequent to the SEC's scrutiny. The results also indicate that the SEC's intervention reduced the frequency of overstated IPRD charges.     

会计学的视觉化教学研究

人的各种感觉机能中视觉在学习中起的作用最大,人们在学习知识的过程中,观看图象比阅读文字学习效率更高,效果更好。文章论述了会计学视觉化教学的必要性,并分别通过折旧原理、成本计算原理、借贷记帐原理三个会计视觉化教学的范例,介绍了会计视觉化教学的一般方法,指出会计的视觉化教学的实质是模型化。     

Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*

We evaluate and summarize the large body of audit fee research and use meta‐analysis to test the combined effect of the most commonly used independent variables. The perspective provided by the meta‐analysis allows us to reconsider the anomalies, mixed results, and gaps in audit fee research. We find that, although many independent variables have consistent results, several show no clear pattern to the results and others only show significant results in certain periods or particular countries. These variables include a loss by the client and leverage, which have become significant in comparatively recent studies; internal auditing and governance, both of which have mixed results; auditor specialization, regarding which there is still some uncertainty; and the audit opinion, which was a significant variable before 1990 but not in more recent studies.     

儒家文化传统与研究性学习关系之探讨

文章围绕儒家文化传统复归,结合西方现代教育思想,对儒家文化传统与研究性学习之关系做出新的探讨。     

芦笋的综合加工利用

综述了芦笋的营养价值和生理功能,介绍了从植株废弃物中提取芦丁、多糖、菝葜皂甙元、种子油等活性物质的工艺;同时对芦笋种子的营养成分进行了分析评价.     

我国上市公司价值创造与价值损害的判定分析

本文以1999年底前在沪市上市的429家A股公司为研究对象，分别以样本公司的2002年度EVA绝对值和相对值（权益资本效率）为标准将样本公司划分为“创造价值”、“模糊状态”或“价值损害”三种类型，然后从这三类公司中各随机抽取80％的样本公司为建模样本，根据其1999～2001年的有关财务变量、公司治理变量和行业变量，分别应用Fisher和Logistic判定分析方法建立我国上市公司价值创造预测模型，并使用剩余20％样本公司作为检验样本验证模型。研究结果表明，基于上市公司的（T-1）年度的财务数据创建预测模型误判率较低；Logistic模型的判定准确性较高；EVA相对值判定模型的准确度略高于EVA绝对值判定模型；财务指标、公司治理指标和行业特征对公司价值创造具有显著影响。