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291.
高校创业教育课程设置的目标及体系构建 总被引:7,自引:0,他引:7
陈彦丽 《哈尔滨商业大学学报(社会科学版)》2009,(5):121-124
实施创业教育,是我国高等教育的内在要求,也是我国高等教育可持续发展的大势所趋.首先阐述了高校创业教育课程设置的目标,然后从学科课程、活动课程、实践课程、环境课程四个方面分析了高校创业教育课程体系的构成,最后给出了高校创业教育课程体系构建的保障机制. 相似文献
292.
袁志坚 《浙江工商职业技术学院学报》2009,8(4):34-38
“杭州飙车案”由于当地交警的事故通报会公布的情况存在出入,迅速演化为群议汹汹的公共事件,成为公众和媒介所关注的焦点。随着政府部门态度的明确、事故鉴定结论的公开和案件进入司法程序,社会舆论逐步归于平静。回顾在此期闹舆论的演变过程,反思媒介的反应经过,可深化对媒介如何通过议程设置,从而提高舆论引导能力的认识。 相似文献
293.
针对股权分置问题,股改公司提出的对价类型各有千秋,这就为评价股改方案的优劣和股改成败的分析带来了问题。不同的对价方案对比分析应该建立在相同的比较基础上,因而必须构建一个新的可比指标。为此,结合目前已经完成股改的上市公司对价方案类型,选取了主要采用的几类形式,在不改变股票内在价值和流通市值的条件约束下,论证提出了一个统一的对价分析基础原则。 相似文献
294.
目的 中国是世界上最大的化肥和农药使用国,农业绿色发展面临严峻挑战,这与缺少国家层面和农田管理层面为农户专门设计的环境友好型技术及配套激励政策不无关系。方法 文章利用离散选择实验(Discrete choice experiment,DCE),以环境友好型农业技术(Agri-environmental technologies,AETs)及配套政策为基础设计农业环境政策方案(Agri-environmental schemes,AES)。用混合Logit模型(Mixed Logit model,MXL)来揭示农户在假想的AES情景下对AETs的选择行为及影响因素,证实农户偏好异质性的存在。后续条件Logit模型(Conditional Logit model,CLM)引入交互变量进一步揭示农户的偏好异质性来源。结果 研究表明补偿额度及农户社会经济变量是影响其参与AES的主要因素,且相对于退出保持现有耕种方式不变农户更偏好于实施AES。该研究还证实了农户对AETs选择偏好存在异质性,因此灵活的政策设计是AES顺利实施的重要保障。结论 鉴于对农户选择偏好及异质性的充分了解,政策制定者可以科学地制定和微调农业环境政策,设计AES以最大限度地减少各类农户反对意见,吸引绝大多数农户采纳AETs实践,提高项目参与率。 相似文献
295.
Influencing farmers to make positive contributions to the environment is one of the goals of agri-environment schemes (AESs). Understanding the drivers of farmer behaviour and the choices they make with regards to AESs is important as this aids policy makers in creating schemes that have a wider scope and are more likely to achieve environmental goals. Past studies have identified the importance of farmer self-identity and attitudes in decisions made on farms. Little emphasis has been put on modelling the relationship between self-identity and attitudes towards schemes and the resulting impact on participation in voluntary AESs. Using Ireland as a case-study, this paper employs a survey of 1000 farms to look at participation in AESs through the lens of farmer perceived self-identity and their attitudes towards schemes. A relatively novel approach of combining factor analysis, to generate a self-identity typology, with an AES participation regression model is implemented. The model results suggest that self-identity and attitudes have a significant impact on AES participation. Neighbouring farmers’ viewpoints also have a significant and positive impact on the participation decision made by farmers. 相似文献
296.
《Journal of Contemporary Accounting and Economics》2019,15(2):131-144
This study examines the FASB’s and IASB’s unsuccessful joint project on accounting for insurance contracts. It highlights the divergent views the Boards may hold on certain fundamental accounting issues. Further, this study examines how the costs and benefits of accounting standard convergence can vary within an industry, conditional on factors such as prior accounting standards and firms’ global operations. Empirically, U.S. insurers’ negative market reactions to the joint insurance project suggest U.S. investors perceived net costs would outweigh net benefits. This study also finds that market reactions of U.S. insurers were more negative than those of European insurers. The results of cross-sectional analyses indicate that U.S. life insurers perceived higher net costs associated with the joint project, while European insurers with more global revenue perceived higher net benefits. This work illuminates some of the challenges facing standard setters when attempting to develop a globally acceptable set of financial reporting standards. 相似文献
297.
This study examines whether threat of stricter regulation influences the pricing behavior of firms. Using data on unregulated Swedish local district heating monopolists, we measure the threat level by the number of customer complaints about prices received by a national board. Exploiting a natural experiment, we find that firms reduce prices when customer complaints increase. 相似文献
298.
Max van Lent 《The German Economic Review》2019,20(4):e949-e972
People typically set goals in settings where they cannot be sure of how they will perform, but where their performance is revealed to them in parts over time. When part of the uncertainty is resolved, initial goals may have turned out to be unrealistic and hence they no longer work as a motivation device. Revising goals may increase performance by making goals realistic, but may also adversely affect performance through reduced goal commitment. We study the effects of motivating university students to set goals and inviting them to revise their goals later, using a field experiment involving nearly 2,100 students. We use courses containing two midterms and a final exam, where midterms reduce uncertainty about students’ potential performance. We find that motivating students to set goals does not affect performance on average. Students with midterm grades lower than their goal, decrease their performance. This effect is driven by students who were motivated to set goals without being made aware that they can revise their goals later. This finding may help explain why the evidence of the effectiveness of goals on study performance is mixed. 相似文献
299.
Yasmine Chahed 《Contemporary Accounting Research》2021,38(1):302-337
How is it possible that British policymakers resisted market‐based measurement for decades while financial economic concepts of decision making and valuation still gained widespread acceptance as a justification for accounting standard setting? This study introduces the concept of “technologies of financialization” to develop the theorizing of the rise of finance in the domain of accounting. Based on a genealogical history of narrative reporting in the United Kingdom, it demonstrates how references to qualitative reporting techniques helped to address recurring crises of measurement from 1969 to 1993, and ultimately contributed to the practical acceptance of market‐based measurement in the UK standard‐setting context. The data are interpreted through a cultural economy framework that directs attention to the power of referring to financial reporting as a combination of words and numbers in sustaining its theoretical redefinition “from below”—that is, by relating it to the experience of practicing accountants rather than accounting theory. As a technology of financialization, narrative reporting made financial economic ideals of market‐based measurement, decision usefulness, and future orientation appear operable in a real‐life reporting context. Whenever measurement reached its practical limits, narratives were relied on to explain the impact of price‐level changes, frame economic decisions, and relate unobservable future cash flows to present‐day strategies and resources. The insight into how narrative reporting practices have been laced into the reasoning of capital markets for over 40 years is timely because it illustrates that narratives can also play a more encompassing role and drive the turn toward wider corporate accountability on social and environmental impacts while hard measurements in this area are still being figured out. 相似文献
300.
The unique settings of tribal lands and preferences of tribal members can complicate the effective application of standard natural resource use valuation tools within these tribal settings. We present a study which utilised referendum format contingent valuation methods to value foregone tribal use of the dioxin-contaminated Penobscot River in Maine. The Penobscot Nation’s prior experience in using referendums to evaluate cash settlement offers provides a unique setting for this application. The valuation responses pass a scope test and are consistent with a priori expectations of economic theory as well as individual attitudes and beliefs. Implicit discount rates based on the valuation of two clean-up periods are plausible. The response model indicates that cultural motives are a significant basis of foregone use values. While each tribal setting presents unique characteristics and challenges, the presented application demonstrates how carefully applied standard valuation tools, when appropriately designed to account for and incorporate tribal history, settings, and perspective, can yield defensible estimates of resource valuation. 相似文献