成人教育计算机专业课程改革建议

通过分析目前设置的专业课程实施的情况,在校学生对目前专业课程授课情况、学生希望能掌握的计算机技能、社会需要的计算机专业的人才需掌握的技能,从专业的整体角度综合考虑专业的合理的课程设置的整体结构,协调并促进课程之间的横向联系,提出专业课程在教学中应如何加强指导学生技能的掌握,教师如何处理理论课程和实践课程的关系,专业课程在不同专业的深浅程度等方面,并提出较为切实可行的改革建议。     

The determinants of reserves disclosure in the extractive industries: evidence from Australian firms

This paper examines the determinants of reserves disclosure (RD) in the Australian extractive industries. Our regression results indicate that RD are positively associated with variables relating to corporate governance, foreign listing, existence of reserves in foreign jurisdictions, pledging of reserves in debt covenants, leverage and external (Big 4) auditor, after controlling for firm size, subindustry, shareholder concentration and development/production stage. Additional regression testing shows that the existence of reserves in foreign jurisdictions is the most important determinant of RD in Australia. This paper contributes to a better understanding of the extent and rationale behind the RD practices of Australian resource firms.     

The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting (Part Two)

The Governmental Accounting Standards Board (hereafter GASB or Board) was established in April 1984 as the authoritative accounting standard‐setting body for state and local governmental entities in the United States. There are over 87,000 state and local entities in the country and for the most part these entities are required to comply with the generally accepted accounting principles established by the GASB; hence, the standards promulgated by the GASB are significant. On 30 June 2009, the GASB completed its twenty‐fifth year of standard setting. Because of the Board's influence and the importance of its mission, an increased understanding of the GASB and its accomplishments during its first 25 years of existence is important. This is the second of two papers which together provide a complete sequential treatment of the GASB's operational history through the end of its first quarter century. The first part provided an historical perspective about municipal accounting issues from colonial times to 2009 and included appendix materials identifying the composition of the Board and biographical material on key personnel. The first paper concluded with a review of the relationship of other governmental standard setting bodies at the Federal and the International level. This paper provides an overview of the future challenges faced by the Board and supplies a digest of the standards including appendix and a synoptic summary of the standards the Board has promulgated by topic and by standard number.     

我国城市生活垃圾焚烧存在的问题与对策分析

为找出符合中国实际的垃圾焚烧处理之路,通过阅读大量文献、资料和实地调研,笔者对目前国内垃圾焚烧处理存在的问题进行了分析,并提出了解决垃圾焚烧处理问题的对策:正确认识垃圾焚烧处理、补偿垃圾焚烧项目周围居民、加强对垃圾焚烧的研究、推行垃圾分类、加强垃圾焚烧处理运行过程监管、规范垃圾焚烧项目运作、政府应取信于民、加强垃圾焚烧处理技术和设备研发、统一规划。最后对全文作了总结。     

An institutional theory perspective on the UK's Private Finance Initiative (PFI) accounting standard setting process

This article examines the Private Finance Initiative (PFI) accounting standard setting process from an institutional theory perspective. It identifies three forms of institutional pressures and examines their impact on the PFI standard setting process. ‘Coercive’ pressure, exerted by the Treasury, and ‘normative’ pressure, exerted by the accounting profession, were influential in shaping respondents' comments on the PFI accounting Exposure Draft (ED). It is argued that the views of the accounting profession seem to have prevailed in the PFI standard setting process. This might stem from its institutional legitimacy and close ties with the Accounting Standards Board (ASB). In line with its broader policy objective of adopting private sector business practices in the public sector, the Treasury has eventually ‘acquiesced’ to the final PFI accounting standard issued by the ASB.     

传授知识 培养能力 为人师表 科研创新——对教师在教育教学过程中的基本职能、角色定位的思考

教师在教育教学过程中的基本职能、角色定位可概括为四个方面，即传授知识、培养能力、为人师表、科研创新。科学界定和准确把握教师的基本职能、角色定位对明确教师的努力方向，规范教师的基本行为，特别是不断提高教师的教育教学水平有重要意义，也对学校的教育教学管理工作有指导作用。     

Regulation without Reason: The Deleterious Effects of Government Regulation on Private Pension Provision

In this article, the history of regulation in pensions in the United Kingdom is analysed, in particular with respect to defined benefit occupational pension schemes. A framework of criteria for effective legislation is developed. The original prudent person rule provided a good framework for legislation, but most subsequent regulation that has been enacted does not meet our criteria. Recently regulation has increased the cost and risk of individual schemes and the systemic risk in the system as a whole. The article finds that, in totality, regulation has been disastrous for these schemes, contributing to their demise. The article concludes by briefly outlining how effective regulation might have developed to produce a flexible and resilient system.     

Sticky prices or rational inattention – What can we learn from sectoral price data?

This paper derives stylised facts on sectoral inflation dynamics and confronts these facts with two popular theoretical models of price setting. Based on sectoral price responses to macroeconomic shocks estimated from an approximate factor model, we find that the frequency of price changes explains a relevant share of the cross-sectional variation of the speed and size of responses. Moreover, there is little evidence that the volatility of sectoral inflation due to idiosyncratic shocks dampens the size and speed of the responses to macroeconomic shocks. These findings support a multi-sector model with sticky prices rather than a rational-inattention model. We derive the results from different modelling and sampling decisions proposed in the literature, and we find that the explanatory power of the frequency of price changes for the speed of response to a macroeconomic shock proves robust in the face of these decisions. Other results are sensitive with respect to the choice of the factor model and the treatment of outliers.     

Activities,experiences, and environmental settings: A case study of recreation opportunity spectrum relationships

Abstract

One tenet of the Recreation Opportunity Spectrum (ROS) is that relationships exist between outdoor recreation activity styles, desired psychological experiences, and preferred environmental settings. The purpose of this study is to examine the nature and complexity of these relationships in light of the Recreation Opportunity Spectrum conceptual model with a group of diverse outdoor recreationists. Psychometric measures were utilized to assess the desired experiences and environmental preferences of four activity preference groups. The results indicated that significant relationships do exist between the study variables. However, systematic explanations for these relationships were not clearly apparent from the results of this particular study. The existing theoretical and empirical literature base is inadequate to accurately articulate the systematic linkages between these three concepts. Further development and refinement of these relations will occur only incrementally as a growing empirical base allows for theory construction.