基于校企融合的CDIO集成化课程设置研究

本文介绍了CDIO工程教育模式在我国各高职院校研究和开展的现状,阐述了CDIO培养模式与高职人才培养模式对接的必然性,并以网络专业的核心课程培养结构为例,详细介绍了如何构建基于校企融合的CDIO集成化课程体系。     

Bank Heterogeneity and Interest Rate Setting: What Lessons Have We Learned since Lehman Brothers?

A substantial literature has investigated the role of relationship lending in shielding borrowers from idiosyncratic shocks. Much less is known about how lending relationships and bank‐specific characteristics affect the functioning of the credit market in an economy‐wide crisis. We investigate how bank and bank–firm relationship characteristics have influenced interest rate setting since the collapse of Lehman Brothers. We find that interest rate spreads increased by less for those borrowers having closer lending relationships. Furthermore, firms borrowing from banks endowed with large capital and liquidity buffers and from banks engaged mainly in traditional lending were kept more insulated from the financial crisis.     

Parents of preschool fire setters: perceptions of the child-play fire hazard

The present study sought to learn about risk perceptions held by parents of preschool fire-setters. A 41-item survey was distributed to 60 parents whose children, aged 6 years and younger, had previously set fires and who were involved in intervention programmes throughout the US. Most parents did not think their children would play with matches/lighters, or knew how to use these items, although some had witnessed their children playing with matches/lighters previously. Most parents reported having taken precautions to keep matches/lighters out of reach and also educating their children about fire. Regardless, children not only set fires, but in 40% of cases climbed to access the match/lighter. Parents' perceptions of their children's proclivity for fire play were not consistent with their actual fire-play behaviour. Parents underestimated the likelihood that their children would play with matches/lighters. Although most reportedly undertook preventative measures aimed at thwarting fire play, these strategies were ineffective. Traditionally relied upon precautionary techniques, such as storing lighters out of reach and discussing the dangers of fire, were not sufficient to stem interest and resultant fire play.     

Capital reduction case law decisions and the development of the capital maintenance doctrine in late-nineteenth-century England

Incorporation with limited liability enabled companies to ‘lock-in’ their financial capital’ and then invest in the long-term, highly specific investments on which the modern industrial economy would be based. The level of benefit varied from country to country, according to the way that the concept of capital lock-in, or maintenance, was defined in the legal systems concerned.

In the UK, the concept was not well defined in early company legislation and challenges were raised through the courts during the late nineteenth century. Some of these, the ‘dividend cases’, have been quite widely considered in the literature but direct reductions of share capital, or capital reduction schemes, have received far less attention, even though they raised fundamental issues concerning long-term dividend positions, the accounting treatment of accumulated losses, depreciation and asset values and had important effects on the development of the capital maintenance doctrine and on shareholder class rights.

The purpose of this paper is to question whether this literature adequately captures judicial influences on the development of the capital maintenance doctrine in England during the latter part of the nineteenth century, given the limited attention that has been paid to date to the leading capital reduction cases.     

Contracting on GAAP Changes: Large Sample Evidence

We explore revealed preferences for the contractual treatment of changes to GAAP in a large sample of private credit agreements issued by publicly held U.S. firms. We document a significant time‐trend toward excluding GAAP changes from the determination of covenant compliance over the period from 1994 to 2012. This trend is positively associated with proxies for standard setters’ shift in focus toward relevance and international accounting harmonization. At the firm level, borrowers facing higher uncertainty are more likely to write contracts that include GAAP changes, but these firms also show a more pronounced time‐trend toward excluding GAAP changes. While this evidence is broadly consistent with an efficiency role for GAAP changes in debt contracting, it is also consistent with a shift in standard setters’ focus offering a partial explanation of why fewer contracts rely on GAAP changes in 2012 than in 1994.     

Microdata Evidence on the Empirical Importance of Selection Effects in Menu‐Cost Models

We use microdata on product prices linked to information on the producing firms that set them to study to what extent the timing of price changes reacts to changes in marginal cost. This self‐selection of price changes is a key feature in the canonical Menu‐Cost model a la Golosov and Lucas Jr. (2007), which may generate near monetary neutrality (Golosov and Lucas Jr. 2007, Karadi and Reiff 2016), but is absent in the Calvo (1983) model. We find that the microdata strongly favors the Calvo (1983) model. Thus, upstream in the supply chain, price setting is best characterized by a very low degree of self‐selection into price changes.     

《推销员之死》的艺术表现手法

《推销员之死》成功运用时空的自由转换、心理的外化表现、音乐烘托等艺术表现形式,使该剧具有了较大的艺术容量,取得了独特的审美价值。     

论商贸日语口译教育

本文从教学定位、课程设置、评估三方面对本科日语专业口译教学进行了探讨。从定位来说,日语口译教学担负着提高语言能力和进行初步口译技能培训的双重任务。在课程设置中,日语口译教学应将口译技能训练和主题训练相结合,口译理论贯穿始终,在训练过程中逐步提高日语语言能力。在评估方面,采用终结性评价和形成性评价相结合的方式,鼓励学生参加各种资格考试、口译大赛,教学过程中导入形成性评价,建立学习档案     

政府网络舆论引导面临的挑战及应对策略

新媒体时代给政府网络舆论引导带来了前所未有的挑战,集中表现为网络传播对＂把关人＂理论的冲击、民间舆论场的形成对政府议程设置的弱化、网民对政府的有错推定和信任危机等。如何通过加强政府信息公开力度、营造网上主流舆论的强势、注重培养意见领袖、使用好政务微博等手段有效引导网络舆论,已成为各级地方政府必须面对的现实课题。     

地方政府事后监管机制构建的经验及启示

事后监管机制又被称为破产监管机制,尽管地方政府制定了各种事前监控政策,但依然会因为管理不善或宏观经济政策影响而发生债务危机。因此还需要设立配套的事后监管机制对事前监控进行相互补充．进而加强地方政府债务风险的防范性。事后监管机制主要是由申请程序,财政调整与债务整顿,债务重组与减免等关键要素构成,其中包括对政府破产与公司企业破产的区分,如何实行财政硬预算约束,怎样制定明确的破产规则和债务偿还责任以及如何选择破产程序的方式等具体内容。了解和掌握事后监管机制的设立和制定,能够更好地解决和处理地方政府债务违约所带来的后续问题。