中国旅游业发展：一个新的战略架构——对《国务院关于加快旅游业发展的意见》的解读

国务院最新颁布的《关于加快旅游业发展的意见》,是新时期中国旅游业发展的一个纲领性文件。通过对《意见》框架性的解读,形成如下认识：①《意见》是在深入分析旅游业的产业特点、发展成就、市场需求和对国民经济＂保增长、扩内需、调结构＂的战略意义下制定的,逻辑严密;②《意见》将加快旅游业发展确定为＂战略性支柱产业和现代服务业＂定位准确,围绕着＂深化改革开放、加快旅游发展,以人为本、提高服务质量,走内涵式发展、提高发展素质＂具有时代的针对性;《意见》确立的三大目标,将规模与速度、质量与效益相统一,构建＂世界旅游强国＂目标宏伟;③《意见》提出的＂十大任务＂细化了加快发展的六大原则,将宏观政策与具体措施结合,具有可操作性;④《意见》的＂七大保障措施＂体现了＂人、财、物、管＂四位一体的综合推进,把立法规划与加大投资提到重要位置,这将保证发展目标的实现。最后,强调统一对＂战略性支柱产业＂的认识,重构适应旅游业发展的学科体系。     

试论项目教学法在德语阅读课程中的运用

当前外语教学课程模式的改革势在必行,项目教学法是德语阅读教学的一种重要模式。本文分析了项目教学法的特点及实施方法,结合德语专业学生的实际,试图阐释项目教学法在德语阅读专业课程教学中的特殊作用。     

Stress tests of capital requirements

This paper examines the performance of the leading methods for setting capital requirements for securities firms' trading books. Tests are conducted on a large sample of UK equity market makers' books over a substantial number of periods of equity market stress from 1985 to 1995. The comprehensive and building-block approaches, favoured by US and European regulators, fail to provide effective cover. Only portfolio-based, value-at-risk (VaR) type models are efficient in providing appropriate levels of capital to cover the position risk of equity trading books.     

采用多种教学方法提高教学质量

自入世以来,作为世界范围内使用广泛的英语显得尤为主要。教师如何处理教学中存在的问题,如何提高教学质量,用不同的方法提高学生水平非常重要。教师应面向实际开展教学,启发诱导,着重培养能力。务实求活,使学生在“听、说、读、写”四个方面都能得到锻炼和提高。     

Directors’ and Officers’ Liability Insurance and Aggressive Tax‐Reporting Activities: Evidence from Canada

This paper examines the relationship between directors’ and officers’ liability insurance (D&O insurance) and firms’ aggressive tax reporting. Using large Canadian public companies listed on the TSX300 and relying on several measures to capture aggressive tax‐reporting activities, including GAAP effective tax rates, cash effective tax rates, and the total and residual book‐tax differences, I find that D&O insurance exhibits a strong negative relationship with the GAAP effective tax rates and a strong positive relationship with both the total and residual book‐tax differences. However, there is generally no evidence showing that D&O insurance is associated with the cash effective tax rates. I interpret these results as indicating that D&O insurance reduces the tax expenses reported in the financial statements but not the actual tax paid. In other words, D&O insurance contributes to financial tax management but not to cash tax savings. Further tests in this study reveal that firms with fluctuating D&O coverage limits engage in more aggressive tax reporting than other firms, suggesting that managers may consider the level of D&O insurance that they purchase when they make aggressive tax‐reporting decisions.     

高校图书馆的人本化管理新解

本文通过对人本化管理的深入认识,根据高校图书馆的实际情况和当代大学生的行为习惯,对"为了读者一切"和"为了一切读者"两种"以人为本"的高校图书馆管理理念提出了异议,并阐明了自己的观点。     

关于公共图书馆进行少儿绘本阅读指导的研究

在公共图书馆开展绘本阅读指导活动对于培养少儿的阅读兴趣有着极大的帮助。本文主要从儿童在阅读少儿绘本过程中出现的问题、如何更好地指导儿童更好地进行绘本的阅读来展开讨论,希望通过阅读指导使得儿童能够有一个更好的阅读方式增加儿童的阅读兴趣。     

基于优化馆藏结构的读者导读策略研究

图书馆要从自身优势出发,加强资源建设,不断优化馆藏结构,为阅读提供优质资源。同时,发挥人才优势,做好导读工作,激发读者的读书兴趣和热情,使读者的潜在阅读需求成为实际阅读行为。另外,从图书馆的软硬件着手,重视图书馆的环境的人性化设计与管理,并千方百计地提高服务质量。最终实现把图书馆的文献信息服务功能与强化校园阅读文化建设有机地统一起来,促进大学生阅读的目的。     

改善高等职业学校学生阅读情况的对策

阅读是提高高等职业学校学生综合素质和职业能力最重要的方法。对高职学生阅读调查发现,高职学生绝大部分对阅读有清晰而正确的认识,但实际情况却是没有"好好读书",其阅读情况不容乐观。为此,课题组提出了建立高职学校阅读长效激励机制,形成良好的阅读氛围;定期不定期举办各种与阅读相关活动;定期不定期推荐优秀作品等对策,以期改善高职学生的阅读状况。     

CHANGE DETECTION OF ORDERS IN STOCK MARKETS USING A GAUSSIAN MIXTURE MODEL

We propose a method for detecting changes in the order balance in stock markets by applying a stochastic model to the feature vectors extracted from the order‐book data of stocks. First, the data are divided into training and test periods. Next, a Gaussian mixture model is estimated from the feature vectors extracted from the order‐book data in the training period. Finally, the goodness of fit of the feature vectors in the test period over this model is calculated. Using the proposed method, we found that the order balances of stocks for which insider trading was reported were unusual. Copyright © 2014 John Wiley & Sons, Ltd.