小城镇用地扩张的影响评价

以浙江省金华市武义县城、浦江县城和磐安县城为例,构建其用地扩张影响的综合评价指标体系,得出了三个小城镇用地扩张社会经济和环境的综合影响值.小城镇用地扩张造成的负面影响主要包括:导致耕地数量的减少,不利于对农业的发展;失地农民的产生,增加了社会的就业压力.正面影响主要包括:促进区域经济发展;提高农民收入水平;提升城镇化水平;改善小城镇居民的住房条件.经济较发达地区较经济欠发达地区的小城镇,其用地扩张的绝对量和相对量都较大,对经济发展的贡献较大,但其产生的社会和环境负面影响也是较大的,其影响的综合评估值较小.     

我国基础教育财政公平与财政中性的定量测度

利用2002-2009年我国31省市的基础教育数据,本文从财政公平与财政中性两个角度实证分析我国基础教育的财政资源配置。由于财政经费投入的不稳定性和不持续性,我国经济发展弱势省区的教育资源配置改善的困难较多。从教育的财政中性来看,我国普通小学教育经费受当地财政收入差异的影响最小,普通初中的教育经费受当地财政收入差异的影响最大。越是经济落后地区,教育经费支出受当地财政收入等经济状况影响就越大。     

Accounting case search: A web-based search tool for finding published accounting cases

The creation of the Accounting Case Search website was motivated by the Pathways Commission Report and inspired by the frustration felt in trying to find cases for courses we have had to develop over the past 17 years. The site updates and extends previously published case search resources such as Weinstein (2005), Lipe (2006), and Miller et al. (2014), as well as resources available at the Management Accounting Section (MAS) and ATA Section sites on the American Accounting Association (AAA) website. The site currently includes all cases published to date in the Journal of Accounting Education, Issues in Accounting Education and the IMA Educational Case Journal (492 cases). Searching for cases at the site is based primarily on courses (course title), which can then be narrowed by keywords (Accounting Topics). This website will be updated by the authors as new cases are published. The authors will also expand the set of source journals. The website address is http://www.cases.ndacct.com/.     

普惠金融视野下农村金融教育发展探讨

金惠工程,在提高农民的金融意识、改善农村金融生态环境等方面发挥着积极的作用,但由于在培训制度安排等方面存在问题,在一定程度上制约着培训的广度与实效性,本文就进一步优化施教主体,完善培训教学内容、创新培训教学形式、改进对培训工作管理等方面提出建议。     

国际融合背景下信息化人才培养——基于能力拓展视角

当今世界是一个信息经济占主导地位的时代,因此,需要一批高素质、具有国际视野的人才来引领信息经济的发展。因此,在这样的背景下阐释了信息化人才培养的内涵,针对目前信息化人才培养中存在的问题进行分析,在此基础上提出了构建基于职业拓展能力导向的信息化人才培养体系,从而提高信息化人才培养质量,为我国的信息化建设提供智力支撑。     

人力资本投入差异与城乡居民收入差距——基于省级面板数据的实证分析

文章基于历年《中国统计年鉴》、《中国人口和就业统计年鉴》和《中国劳动统计年鉴》中的数据,对我国城乡居民收入差距和人力资本投入差异进行分析发现,改革开放以来,我国城乡居民收入差距不断扩大,且近年来仍没有明显下降的趋势,而近十年来我国城乡居民人力资本投入差异已得到很大程度的改观,利用2001-2011年省级面板数据实证分析发现,无论在全国范围内还是在区域范围内,我国城乡居民收入差距均没有随着城乡居民人力资本投入差异的缩小而降低,主要是由教育资源失衡、学历层次不同、劳动力市场扭曲及歧视性择业等因素造成的。因此,在缩小我国城乡居民的人力资本投入差异的同时,要采取相应的措施,如加大对农村地区的教育投入、增加接受高等教育的农村居民比重、统一劳动力市场、引导居民树立正确就业观等,消除其他因素的制约,才能达到缩小城乡居民收入差距的目的。     

Market expansion versus cost reduction: a financial analysis of foreign direct investment advantages for multinational enterprises

By testing a large sample of US-based multinational enterprises (MNEs), we attempt to microscope the relations between FDI advantages and excess market value created thereby. Two most commonly pursued FDI advantages—market expansion and cost reduction—come under the analysis. We find that the overseas divisions of US-based MNEs have significant market expansion advantage over the domestic divisions, but do not have significant cost reduction advantage. The cross-sectional variation in excess market value of US-based MNEs finds an explanation in the market expansion advantage when firm equity risk is held constant, but it cannot be explained by the cross-sectional variation in the cost reduction advantage. Given the result of our study, we also deliberate on the relations of FDI advantages with the degree of international involvement by MNEs.     

浅谈高等教育教学中教学公开课的作用

本文主要阐述了高校在高等教育教学中开展教学公开课的重要性及必要性。在实际的工作中,我们要根据不同性质的公开课采用不同的方法。公开课中展示的教育理念、教学模式、教学资源对大学的课堂教学、学生学习和教师提升有很大的促进作用。     

体制内就业的职业代际流动:家庭背景与学历

文章采用中国居民收入调查（CHIP）2013年城镇住户数据，综合使用Probit和倾向得分匹配法，分析家庭背景对劳动者体制内单位求职的影响。研究发现，家庭背景会显著影响劳动者进入体制内就业的机会，父母双方均在体制内就业的劳动者更可能进入体制内就业，父母均不在体制内就业则更难进入体制内就业；且在男性、女性、高学历和低学历群体中，家庭背景对劳动者进入体制内就业机会的影响都存在。同时，与低学历群体相比，高学历劳动者进入体制内单位就业机会受家庭背景的影响更小，即学历在家庭背景对劳动者就业机会的影响中发挥了一定的替代作用。不断提升体制内单位就业招聘机制的实质性公平及推进高等教育的公平发展，对实现劳动者公平就业具有重要作用。     

Does the higher education expansion in the UK reduce the returns to education? A comparison of returning-from-work versus fresh out-of-school graduates

Using the Quarterly Labour Force Survey, we examine the effect of the higher education expansion following the Education Reform Act 1988 on the returns to education in the United Kingdom. Compared to previous studies, we make the distinction between fresh out-of-school students and returning-from-work students who typically have rather lower prior educational attainment but more work experience. We find that fresh university students have experienced larger declines in lower secondary-school educational attainment while the returning university students have grown significantly in shares as a result of the expansion. After accounting for the compositional changes, the Matching Difference-in-Differences results suggest that the expansion has significantly reduced the returns to education for fresh students, but not for returning students. Our findings imply that government policy to enrol increasingly academically weaker students into universities could be misleading. On the other hand, university education might continue to be an efficient pathway for some low school-achievers to obtain more education and enhance their productivity, provided they have some relevant work experience and favourable non-cognitive skills.