重视学生的体育心理训练

传统的体育教学往往强调运动项目的技术性和从事运动项目的学生的体育能力,忽视了学生体育心理方面的训练,结果出现学生盲目的遵从、机械的练习,这不仅对提高学生体育运动水平没有好处,而且使学生易出现紧张害怕的情绪,从而影响了体育教学目标的实现。针对这种情况,我们应该重视并加强学生的体育心理训练,从而使学生能够顺利地参加体育锻炼,完成教学目标。     

论跨境员工持股计划的国际税收法律问题

在传统的税法界定中,股票期权所得属于工资薪金所得,但它特有的性质决定了对其征税的规则不同于一般工资薪金所得。我国对于股票期权征税的立法规定体现在国家税务总局颁布的4部法规中,规范主要涉及四大问题:对所得的界定、跨国征税中境内所得的划分、所得征税的程序以及对企业应税所得的抵扣。OECD在2004年发布的报告和2005年新出的所得征税范本的注释中,针对跨国股票期权所得征税问题也做出相应回应。借鉴OECD的最新研究报告,应对我国现有制度中潜在的问题进行反思。     

冬泳的锻炼价值

冬泳是近年来深受群众喜爱的特殊环境运动项目,与田径和球类运动相比,冬泳具有更为全面的健身价值。     

高校体育弱势群体体育锻炼的非身体制约因素及适应性运动处方研究

文章采用问卷调查、统计分析等方法，提出了制约高校体育弱势群的几大因素。重点研究心理、体育认识、日常行为等主观因素和体育场所、体育指导、体育课程等客观因素，为不同类型的体育弱势个体参加体育锻炼制定了适应性运动处方，并具有较好的可操作性，对体育弱势个体的身体、心理、社会三维健康具有良好的调适作用。     

Problem-Based Teaching in International Management: A Political/Economic Risk Assessment Exercise

This article draws from the current literature to examine problem-based learning (PBL) as a management education tool, and provides an example of how to incorporate PBL into an undergraduate international management course. Also included are an explanation of, and specific guidelines for, a PBL exercise focused on the analysis of “country risk” (political/economic risks) for potential foreign direct investment. Additionally, the benefits and unique challenges of successfully implementing this type of exercise are discussed.     

Valuation of an early exercise defined benefit underpin hybrid pension

In this paper, we consider three types of embedded options in pension benefit design. The first is the Florida second election (FSE) option, which has been offered to public employees in the state of Florida since 2002. The state runs both defined contribution (DC) and defined benefit (DB) pension plans. Employees who initially join the DC plan have the option to convert to the (DB) plan at a time of their choosing. The cost of the switch is assessed in terms of the ABO (Accrued Benefit Obligation), which is the expected present value of the accrued DB pension at the time of the switch. If the ABO is greater than the DC account, the employee is required to fund the difference. The second is the DB Underpin option, also known as a ‘floor offset’ or a ‘Greater-of-benefit’ plan, under which the employee participates in a DC plan, but with a guaranteed minimum benefit based on a traditional DB formula. The third option can be considered a variation on each of the first two. We remove the requirement from the FSE option for employees to fund any shortfall at the switching date. The resulting plan is similar to the DB underpin, but with the possibility of early exercise. We adopt an arbitrage-free pricing methodology to value each option. We analyse and value the optimal switching strategy for the employee by constructing an exercise frontier, and we illustrate numerically the difference between the FSE, DB Underpin and Early Exercise DB Underpin options.     

Early exercise European option and early termination American option pricing models

The maximum relative error between continuous-time American option pricing model and binomial tree model is very small. In order to improve the European and American options in trade course, the thesis tried to build early exercise European option and early termination American option pricing models. Firstly, the authors reviewed the characteristics of American option and European option, then there was compares between them. Base on continuous-time American option pricing model, this research analyzed the value of these options.     

对大学生体育锻炼兴趣及习惯培养的探讨

高校是培养高级专业人才的场所,能否培养出社会需要的全面发展的人才,体育也是至关重要的一方面。当前大学生在体育锻炼中主动性严重不足,然而多数学生对体育锻炼仍然具有一定的认识,但认识与具体行动尚存在一定的差距并缺乏自觉锻炼的习惯。鉴于上述原因,本文对如何培养大学生自我锻炼的兴趣与习惯,提出了一些方法、措施。     

The Fight Against Obesity: Influences of Self-Efficacy on Exercise Regularity

Given the current social problem of obesity, past and current research efforts have examined consumer choice and decisionmaking regarding food consumption. However, preventative health behaviors such as exercise are also instrumental in combating the obesity epidemic. Limited studies in the marketing literature have explored how internal and psychological characteristics influence physical activity and exercise regularity. Thus, this study seeks to examine how individual self-efficacy impacts exercise behavior. Findings indicate that in order to fully explain the relationship between perceived self-efficacy and exercise regularity, significant mediating factors such as health consciousness, goal progress, attitude toward exercise, and satisfaction with current weight must be included in the decision-making process. Implications for consumers, social marketers, and public policy makers are discussed.     

监管型小股东与股价崩盘风险——基于投服中心持股行权的经验证据

选取2010—2020年沪深A股上市公司被投服中心持股行权的样本数据,从中小投资者保护的研究视角出发,考察监管型小股东的监督治理效应,实证检验投服中心持股行权对上市公司股价崩盘风险的影响机制。研究结果表明,当上市公司被投服中心持股行权后,股价崩盘风险显著降低,并且在非国有企业中效应更显著;机制检验发现持股行权通过增强会计稳健性与提升信息披露质量来降低股价崩盘风险;异质性分析考察了内外部监督治理水平差异下持股行权的治理效应,当内部治理效率较低和外部监督不足时,持股行权的影响更为显著,一定程度上发挥了治理替代效应;拓展性分析检验了企业被多次行权后的增量效果以及持股行权在行业间的溢出效应。研究为证券监管贯彻落实“创新监管方式、防范重大风险”的理念提供了理论支持,对提升上市公司质量与完善投资者保护具有重要意义。