土地复垦学课程建设与发展趋势

研究目的:分析国内外土地复垦学的提出与发展过程,研究土地复垦学课程的建设与发展趋势,为土地复垦学课程体系的发展与完善提供借鉴。研究方法:文献分析法,对比分析法,归纳法。研究结果:(1)国内外土地复垦的理论、方法与技术研究更加深入,相关文献、论著不断增多,土地复垦学发展不均衡;(2)国内外土地复垦学的研究对象不断拓展,土地复垦学课程建设在课程类型、课程性质与授课形式方面存在差异;(3)分析土地复垦学研究热点,土地复垦学课程呈现出课程领域逐步拓宽、课程体系逐渐形成的发展趋势。研究结论:土地复垦学课程建设须进一步加强土地复垦教学实践,明确土地复垦学课程定位,规范土地复垦学教材体系。     

Pawn to Save a Chariot,or Drawbridge Into the Fort? Firms' Disclosure During Standard Setting and Complementary Technologies Within Ecosystems

Research summary: W ithin an ecosystem, standard setting coordinates development of complementary technologies across firms. But each firm can itself own multiple of these complementary technologies. We study how a firm's own complementary technologies influence its disclosure inclination during standard setting. We identify a tradeoff: disclosure increases value‐creation of the firm's non‐disclosed complementary technologies, but also heightens expropriation risk. Using data on the U.S. communications equipment industry 1991–2008, we show that the firm's complementary technologies increase its disclosure inclination when its technological areas are less crowded, but decrease such inclination when there are SSO members with strong expropriation abilities. Findings stress that disclosure involves but a piece of the firm's portfolio; a systemic perspective of the entire portfolio provides a more comprehensive picture of value‐creation during standard setting . Managerial summary: W hy should a firm disclose its key technology to participate in standard setting within an ecosystem? We urge managers to think beyond “disclosing to ensure compatibility with other firms' complementary technologies within the ecosystem” as a motivation, to also consider how disclosure affects the firm's own complementary technologies within its portfolio. Disclosure in one technological area makes the firm's nondisclosed complementary technologies in other areas more valuable to itself, especially with fewer rivals competing in these other areas. But disclosure also renders the firm susceptible to losing these complementary technologies to rivals, especially when rivals have strong expropriation abilities. Analyzing disclosure decisions by communication equipment firms, we show that this tradeoff is indeed a relevant consideration in managers' strategic calculations when participating in standard setting . Copyright © 2017 John Wiley & Sons, Ltd.     

对新时期工程类高校毕业生就业工作的思考

随着我国高等教育的深刻变革和市场经济条件下社会对人才需求的新变化,毕业生的就业工作也相应进入一个新阶段,在这种形势下,高校必须更新观念,认真研究新形势下出现的新问题,结合自身特点,积极探索出一条符合市场经济和大众化教育规律和特点的毕业生就业工作的新模式.     

Meeting user information needs: The impact of major changes in FASB and GASB standards on financial reporting by colleges and universities

This longitudinal study reports the impact of changes in generally accepted accounting principles on financial statement disclosures for 100 public and private institutions of higher education. Disclosures from the period when all colleges and universities followed the same accounting standards are compared with disclosures in periods after major changes in accounting and reporting standards were made by the Financial Accounting Standards Board (FASB) for private institutions and by the Governmental Accounting Standards Board (GASB) for public institutions. We find that an importance-weighted disclosure index shows that user needs are better met using the new reporting standards for public but not private institutions. An expanded unweighted index, however, shows improvement for both public and private colleges and universities. Using this disclosure index, the improvement for universities reporting under GASB standards exceeded the improvement for those reporting under FASB standards.     

中国会计准则制定模式的现实选择

美国一系列财务丑闻的爆发引发了人们对于会计准则制定模式的激烈讨论。本文在分析美国会计准则制定模式演变的基础上,探讨了中国会计准则制定模式的现实选择问题。     

关于完善我国房地产税收制度的研究

我国现行房地产税收存在"费挤税"、税收在房地产业的分布结构不合理、税项设置欠科学、内外资房地产企业税制不统一等问题.完善房地产税制应采取的措施是用相应的税收代替收费;按房地产取得、保有、经营(收益)三个环节重新设置税种,建立一套统一、规范、合理的新型房地产税收体系.     

多源流理论视角下宅基地使用权确权政策的议程设置研究——基于江苏省4市的调查

研究目的：探讨宅基地使用权确权政策的议程设置,分析政策制定的内在规律、优化政策制定的运行机制以及预测政策制定的未来趋势。研究方法：文献研究法,问卷调查法,访谈法。研究结果：宅基地使用权确权政策的议程设置受到“宅基地使用权确权问题何以成为焦点议题”的问题源流、“政策连贯性及其法制依据”的政策源流以及“民众意愿、利益主体与政府策略”构成的政治源流三种源流的影响,并经由政策之窗实现交汇,推动农村集中居住区宅基地使用权确权问题进入政策议程。研究结论：宅基地使用权确权政策变迁的策略选择在于以《深化农村改革综合性实施方案》的政策颁布为时机,明确以“农村集中居住区宅基地确权”为主要内容的核心问题,制定以《农村集体土地产权法》为法制依据的政策建议,营造以“项目进村”为确权契机的政治环境,从而推动宅基地使用权确权政策的发展。     

高职经济管理类专业职业基础课课程体系整体优化的思考

经管类专业作为高职院校的热门,专业设置越来越多,涉及的学科知识面越来越广。对高职经管类专业职业基础课课程体系构建进行研究,形成能够彰显经管类职业的特色要求的职业基础课课程体系,实现职业基础课与职业技能课的无缝对接,具有重要的理论和实践意义。针对高职经管类专业职业基础课现状,提出了高职经管类专业职业基础课课程体系整体优化的指导思想、课程体系构建方案、教学内容的整合、教学方法的优化。     

Food contamination incidents: what do consumers seek online? Who cares?

• Consumers can play an active role in managing their health during food contamination incidents. With the popularity of the internet, consumers may seek online information to minimize health risks associated with the incidents. This study examines information demand and supply for consumers' online‐information seeking by investigating the search queries commonly used by consumers during the incidents and returned first page search results. We use a stage of change model to frame our hypotheses about information demand and stakeholder and agenda setting theories to frame our hypotheses about information supply. Results show that consumers' information seeking may progress through stages of precontemplation (seeking no special information), contemplation (seeking information related to the facts of the incidents), preparation and action (seeking information related to safety precautions and practices), and maintenance and termination (seeking no special information). Mainstream news media play the most important role in providing online information related to the facts of the incidents during the contemplation stage of consumers' information seeking. Online citizen journalism is the major online source for information related to safety precautions and practices during the preparation and action stage of information seeking. A diversity of other stakeholders also provide online information related to the incidents but are not primary information sources for consumers. We suggest that stakeholders, especially those who are responsible for providing accurate and timely information to consumers such as government agencies, establish online marketing strategies to make their information more accessible by consumers. Copyright © 2016 John Wiley & Sons, Ltd.

     

An institutional theory perspective on the UK's Private Finance Initiative (PFI) accounting standard setting process

This article examines the Private Finance Initiative (PFI) accounting standard setting process from an institutional theory perspective. It identifies three forms of institutional pressures and examines their impact on the PFI standard setting process. ‘Coercive’ pressure, exerted by the Treasury, and ‘normative’ pressure, exerted by the accounting profession, were influential in shaping respondents' comments on the PFI accounting Exposure Draft (ED). It is argued that the views of the accounting profession seem to have prevailed in the PFI standard setting process. This might stem from its institutional legitimacy and close ties with the Accounting Standards Board (ASB). In line with its broader policy objective of adopting private sector business practices in the public sector, the Treasury has eventually ‘acquiesced’ to the final PFI accounting standard issued by the ASB.