高职院校中外合作办学项目英语教学的特点及实践教学研究

近年来,国内很多高职院校都纷纷开展中外合作办学项目。中外合作办学项目的英语教学不同于普通大学英语教学。从培养目标、教学师资和项目生源三个方面着重分析高职院校中外合作办学项目英语教学的特点,并对实践教学中存在的种种问题进行反思,提出提高合作办学项目英语教学质量的几点建议。     

劳动力成本与中小企业融资约束

本文利用世界银行提供的中国企业调查数据,基于信贷配给理论,考察劳动力成本对企业融资约束的影响。分别以劳动力成本占企业总成本的比重和劳动力成本相对于企业销售额的比值作为劳动力成本代理指标,通过考察企业是否需要银行贷款的自主决策与贷款可得性两方面信息,甄别企业受到的不同类型的信贷配给,进而系统考察劳动力成本对企业信贷约束的影响。研究发现:第一,劳动力成本显著地提高了企业受到信贷配给约束的概率,信贷对劳动力成本较高的企业具有明显的\"筛选效应\";第二,劳动力成本对企业受到银行信贷配给和自我信贷配给约束的概率均有显著的正向影响,说明劳动力成本较高的企业不仅会受到更高的来自银行的信贷约束,还会受到来自自身的信贷约束,形成双重\"筛选效应\";第三,机制分析表明,较高的金融发展程度和市场化水平通过减轻信息不对称问题,能够显著缓解\"筛选效应\"的不利影响。本研究为深化金融供给侧结构性改革、破解企业融资难题提供了新的政策启示。     

Computer-Assisted Negotiations of Water Resources Conflicts

This paper describes the algorithms within and results obtained using an interactive computer program developed to assist those involved in negotiating agreements among parties having conflicting objectives. This Interactive Computer-Assisted Negotiation Support system (ICANS) can be used during the negotiation process by opposing parties or by a professional mediator. On the basis of information provided to the program, in confidence, by each party, it can help all parties identify feasible alternatives, if any exist, that should be preferred to each party's proposal. If such alternatives do not exist, the program can help parties develop counter proposals. Through a series of iterations in which each party's input data, assumptions, and preferences may change, ICANS can aid each party in their search for a mutually acceptable and preferred agreement. This paper describes the algorithms used for analyzing preferences and for generating alternative feasible agreements. Also presented a re the results of some limited experiments involving water resource system development and use conflicts that illustrate the potential of programs such as ICANS.     

Planning and implementing effective service guarantee programs

This article highlights different types of service guarantees, explains the benefits of service guarantees to consumers and service providers, examines why service guarantees are so rarely used, and describes the characteristics of effective service guarantee programs. We seek to motivate additional service providers into offering service guarantees (when appropriate), to improve the effectiveness of service guarantee programs, and to spur additional research that can reduce the gap between academic research and industry practices relating to service guarantees. Properly planned, implemented, and controlled service guarantees can benefit service providers by serving as a signal of quality to customers, focusing on consumer expectations, developing specific performance standards, providing reliable data on service failures, determining weak points in the service-delivery process, and regaining customers who would otherwise be lost. Despite these benefits, service guarantees are not commonly used by service providers for a variety of reasons. We study and evaluate these impediments as well as describe characteristics of effective service guarantee programs from both the consumer's and service provider's perspectives.     

Financial regulation and securitization: Evidence from subprime loans

We examine the consequences of existing regulations on the quality of mortgage loans originations in the originate-to-distribute (OTD) market. The information asymmetries in the OTD market can lead to moral hazard problems on the part of lenders. We find, using a plausibly exogenous source of variation in the ease of securitization, that the quality of loan origination varies inversely with the amount of regulation: more regulated lenders originate loans of worse quality. We interpret this result as a possible evidence that the fragility of lightly regulated originators’ capital structure can mitigate moral hazard. In addition, we find that incentives which require mortgage brokers to have ‘skin in the game’ and stronger risk management departments inside the bank partially alleviate the moral hazard problem in this setting. Finally, having more lenders inside a mortgage pool is associated with higher quality loans, suggesting that sharper relative performance evaluation made possible by more competition among contributing lenders can also mitigate the moral hazard problem to some extent. Overall, our evidence suggests that market forces rather than regulation may have been more effective in mitigating moral hazard in the OTD market. The findings caution against policies that impose stricter lender regulations which fail to align lenders’ incentives with the investors of mortgage-backed securities.     

点击企业资产的计价方法与纳税筹划问题

随着我国新会计准则的发布与实施,企业资产的会计处理及相关信息披露产生了重大的变化,同时也对企业内部资产核算的纳税筹划产生了深远的影响。企业作为纳税人对经济利益的追求是一种本能,是最大限度地维护自己利益的行为,因此,资产计价方法的选择及合理地进行纳税筹划具有重要的意义。