化工技术研究与开发全球化的思考

介绍国外化工技术研究与开发全球化的概况。     

研究性学习的社会意义与实践价值

文章通过对社会学中互动现象的分析,从互动形式的发展渊源与形成轨迹及对教育发展的启迪,进而提出了互动学习的范式。文章从哲学、社会学的论理角度论证互动学习即研究性学习社会意义与实践价值,对国家正在开展的课程改革和推广普及研究性学习方式提出了一些有参考价值的意见     

旅游学方法论：何来“主义”之争？——与宋子千、张斌等人商榷

宋子千的《旅游研究方法论的实证主义与现象学之争》（简称《之争》）一文将申葆嘉先生的“旅游是市场经济的产物”和谢彦君教授的“旅游的本质是体验”分别作为旅游学研究中实证主义和现象学方法的代表性观点而对立起来。实际上, 不管是在当代旅游学界, 还是在申、谢两位学者之间, 都不存在关于研究方法论的“主义”之争一说。《之争》在未考虑科学研究中不同类型的问题需要不同的方法的情况下对两位学者的立场做出了武断的批评, 如果不予以澄清, 很可能会引起学术界在此类问题上的无谓甚至错误的争论, 误导学术研究的方向。同时, 《之争》在现象学的分析和技术理性等概念的使用上还有诸多值得商榷之处, 另有若干细节问题亦需要进一步澄清。鉴于旅游学在我国的发展还处于较为初步的阶段, 对旅游学基础理论的讨论必须秉持客观、严谨和科学的态度, 该文旨在与《之争》中的若干观点做一些商榷性的讨论。     

中日科研资助体系对比研究及启示

自2015年来深化科技体制改革进入关键期,再造国家科研资助体系提上日程。从竞争性与非竞争性的二元结构资助体系、产学合作政策两个维度,对比分析中日两国的科研资助体系发现,当前我国还存在非竞争性科研经费比例偏低、竞争性资助计划覆盖领域和人群不够充分、对产学研合作的政策引导尚存不足等问题。因此,还需进一步优化科研资助体系,使其在二元结构、覆盖面等方面更加合理,并强化对产学研合作的政策规范和引导。     

Tourist experiences,phenomenographic analysis,post‐postivism and neural network software

This paper argues that tourist experiences are essentially individualistic, although it is possible to discern consensual realties. It follows the viewpoint that positivistic research methodologies contain limitations in not being able to define the nature of individual tourist experience, and suggests that phenomenographic analysis may be one approach that permits both a revelation of individual experience while permitting model building of the shared consensus of what is actually happening. More tentatively it is suggested that, when allied with the use of current developments in software, such as that of CATPAC™, a post‐positivist paradigm of research results. Some results of research using this approach are indicated. Copyright © 2000 John Wiley & Sons, Ltd.     

Triangulation — a methodological discussion

Triangulation is starting to emerge in tourism research as the ‘new’ method. However, there are many misconceptions of what triangulation is and what it can do. This paper discusses triangulation as a research method in the social sciences. It reflects on the origins of the term and what it currently denotes and what it should connote. It also covers the critiques of triangulation and eventually suggests how it should be used. Copyright © 2000 John Wiley & Sons, Ltd.     

机构投资者与会计信息质量之关系的实证研究

从会计信息披露的可靠性、相关性、及时性和客观性的角度入手,构建了一个会计信息质量的综合指数,采用多元回归分析的方法对我国机构投资者与上市公司会计信息质量之关系进行了实证研究,并分析了股权分置改革的实施对上述关系的影响.研究结果表明:股权分置改革前后,机构投资者的持股比例、持股的机构投资者数量、前十大流通股东中机构投资者的数量均与会计信息质量正相关;股权分置改革不会影响上述相关关系.     

The dialectics of competency acquisition: pollution prevention in electric generation

Strategy researchers now recognize that distinctive competencies are critically important for sustained competitive advantage. The processes by which such competencies are acquired, however, has only started to be examined. Connections between macro-industrial system level properties and micro-developments in proprietary technology at the firm level need to be made. This paper argues that system-wide properties, such as long-standing elementary and opposing logics in societal forces like governments and markets, and micro-developments, such as the firm's capacity to search for talent, technology, and ideas and to harmonize what it learns internally, can contribute in significant ways to the creation and acquisition of new competencies. Based on the case of pollution prevention in electric generation, it shows how the system-wide properties channel and direct the paths that the acquisition of new competencies take and how they interact with micro-developments at the firm level. © 1998 John Wiley & Sons, Ltd.     

中国出口商品增值税税负转嫁的实证研究——基于出口退税政策变化的分析

本文收集了2006年1月至2008年12月期间我国出口商品的价格信息,采用双差法①研究了其中936种出口商品的增值税税负转嫁情况,得出我国出口商品税负前转水平不高,且在各大类商品内部税负转嫁水平也存在较大差异的结论。同时,本文还从出口退税率调整对商品价格影响的视角考量了我国出口商品的供求弹性,并对优化我国出口政策提出了建议。     

宏观金融效率与微观金融效率一致吗？——来自广东省农信社的实证数据（1993—2004）

农村金融是中国金融体系的短板,中国农村金融发展的关键是效率问题。针对宏微观金融效率研究出现的分野,聚焦中国金融体系的短板,本文以广东省农信社为例,尝试回答“宏观金融效率是否与微观金融效率一致”的问题。本文首先通过回归分析与基于经济发展分区的Panel-Data模型分别检验广东省农信社作为一个整体与经济分区对广东农村经济可能存在的促进作用,实证结果表明：Panel—Data模型的分析结果更加显著,农信社发展对农村经济有更加显著的促进作用。文章接着将广东农信社的微观金融效率与四大国有银行的微观金融效率进行比较．发现广东省农信社的宏观金融效率与微观金融效率不匹配。