高校思想政治理论课课内实践方式的合理性探析

高校思想政治理论课实践教学是一个由思想政治理论课课内实践教学与课外校园实践活动和社会实践活动共同构成的完整体系。其中,课内实践方式是思想政治理论课实践教学的基础性环节和重要方式,具有十分特殊的地位和功能优势。要全面有效地实现思想政治理论课实践教学任务目标,必须充分发挥课内实践教学方式的合理价值,对课内实践教学方式精心设计、科学规划、合理定位。     

A review of research on regulation changes in the Asia‐Pacific region

In this study, we review the financial research on regulation in the Asia‐Pacific region. We do this by analysing six leading regional accounting and finance journals – Abacus, Accounting & Finance, Australian Accounting Review, Australian Journal of Management, International Review of Finance and the Pacific‐Basin Finance Journal. We identify five main themes of regulation research relating to: (i) banking and financial institutions, (ii) markets and trading, (iii) corporate governance, (iv) disclosure and (v) accounting standard setting. Our paper synthesises the regional literature in these areas and provide some suggestions for future directions.     

对英语情景教学的几点思考

近年来情景教学法在中学英语教学中越来越普及,但在具体实施过程中教师会遇到许多困难.笔者认为,教师的"语言美、教态美、板书美"是实施情景教学的基础,而在创设客观真实情景的同时充分考虑各类学生的差异,充分利用学生的原有知识和经验是搞好情景教学的关键.目前我国中学英语教学大部分以大班为主,在教学过程中教师用英语授课、用直观教具创设情景、开展小型趣味游戏等是大班实施情景教学最有效的方法.     

中国股票市场的定位:峻法于市,藏富于民

中国股票市场经过16年的发展,虽有了长足的进步,但依然存在诸多问题。究其原因,包括两个方面:股市定位不准确,股票市场制度建设滞后并对违规行为惩处乏力。因此,要使中国股市能够健康发展,股市定位应该从融资为目的转向到保护中小投资者利益为根本,从对违规行为惩处乏力转向到严刑峻法,通过构建一个法治化的股票市场来实现股票市场的各种功能。     

结“亭”组景的旷奥理论研究

回顾唐亭“袭古增妙”“结亭组景”的先锋实践，总结其模式，再认识柳宗元旷奥思想中“游之适”的内涵、要素、目标与价值追求，从“形适”与“意适”2个层面，提炼概括出时空节奏体验的“环-中”旷奥原型——“凌阻峭”与“抵丘垤”的2类空间感受。研究发现：秉承“游所之往”“风景求中”的价值取向，借助空间形态与序列组织调节游-息节奏、实现意境塑造，正是风景旷奥思想的“初心”。在与后来的造园组景、直至今天的绿水青山美之间，旷奥追求虽有间断但初心未变，对此“亭”功不可没。“亭”作为园林组景基本要素逐渐转化为中国园林典型的文化意象符号，作为实现风景旷奥初心的“结亭组景”，逐渐成为中国风景园林建筑的主题母语，开启了中国风景园林感受序列的新天地。进一步以上海松江方塔园与湖北2019园博园灵犀园为例分析探讨了旷奥理论结“亭”组景结合现代条件的运用思路与方法，以期不忘初心，与古为新，弘扬优秀的中华风景园林。     

Price setting and the steady-state effects of inflation

This paper examines how price setting plays a key role in explaining the steady-state effects of inflation in a monopolistic competition economy with transactions-facilitating money. Three pricing variants (optimal prices, indexed prices, and unchanged prices) are introduced through a generalization of the Calvo-type setting that allows price indexation. We found that in an economy with less indexed prices, the steady-state negative impact of inflation on output is higher. Regarding welfare analysis, our results support a long-run monetary policy aimed at price stability with a close-to-zero inflation target. This finding is robust to any price setting scenario.JEL Classification: E13, E31, E50The writing of this paper commenced during the time I spent on the Research Visitors Programme 2001 of the European Central Bank and an earlier version of the paper became ECB Working Paper No. 140. I would like to thank Bennett T. McCallum, Frank Smets, and Oscar Bajo-Rubio for their valuable comments and suggestions, and the Ministerio de Ciencia y Tecnología of Spain for its financial support (Research Project 2002/00954).     

《推销员之死》的艺术表现手法

《推销员之死》成功运用时空的自由转换、心理的外化表现、音乐烘托等艺术表现形式,使该剧具有了较大的艺术容量,取得了独特的审美价值。     

Bank Heterogeneity and Interest Rate Setting: What Lessons Have We Learned since Lehman Brothers?

A substantial literature has investigated the role of relationship lending in shielding borrowers from idiosyncratic shocks. Much less is known about how lending relationships and bank‐specific characteristics affect the functioning of the credit market in an economy‐wide crisis. We investigate how bank and bank–firm relationship characteristics have influenced interest rate setting since the collapse of Lehman Brothers. We find that interest rate spreads increased by less for those borrowers having closer lending relationships. Furthermore, firms borrowing from banks endowed with large capital and liquidity buffers and from banks engaged mainly in traditional lending were kept more insulated from the financial crisis.     

The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards

This paper proposes a basis for progress in the development of the conceptual framework (CF) as a foundation for developing accounting standards. This topic has gained increased prominence following the IASB's (2013) release of its Review of the Conceptual Framework for Financial Reporting (RCFFR) proposing changes to the CF. In this paper the broad socio‐economic environment is seen as determining the primary purpose of General Purpose Financial Reporting (GPFR), which, in turn, establishes the high‐level properties of a CF suitable to meet that primary purpose. This is to support market stability and efficiency through the provision of an account of the financial position and performance of an entity that accords with economic reality. The case is made that the primary purpose of a CF is to provide the principles for the development of accounting standards that will result in GPFR that is useful. This requires theoretical coherence. The CF should drive the standards and if standards depart from the CF principles, such departures should be justified. This proposal is consistent with the position adopted in the RCFFR. However, in contrast to the RCFFR, this paper accents the purposive approach and links the formation of standards directly to the CF. This approach implies that standards are subordinate to CF principles; therefore compliance with standards should not provide a basis for compromising the faithful representation of economic reality. From the purpose identified for GPFR, the paper argues for a default presumption in favour of Fair Value Accounting, a retreat from the asset/liability approach, and a re‐casting of the income statement to focus on operational flows.     

媒体监督与会计稳健性——来自中国证券市场的经验证据

以新闻传播学的“议程设置”理论和新闻心理学的“图式”理论为基础,从媒体报道和媒介环境发展层面考察媒体监督对会计稳健性的影响。结果发现,随着媒体对上市公司的正面报道越多,其会计稳健性会降低,但稳健性的降低并不显著;而媒体对上市公司的负面报道水平及媒介环境发展程度与会计稳健性均呈正相关。