经济类(非会计学)专业会计与财务知识模块教学改革研究——基于襄樊经济学院的实践

本文认为,经济类(非会计学)专业学生实施会计教育,要从会计与财务管理知识体系的再组织创新研究开始,进行网络环境下会计学课程教材及教学内容体系、教学方法与手段和实验环节等方面改革与实践。构建现代信息技术与课程整合的“主导—主体—主线”探究式教学模式,使经济类(非会计学)学科的学生在学时数有限情况下掌握会计学的基本理论和方法,提高学生创造性地应用会计信息进行经济决策的能力。     

关于图书馆开“书吧”之我见

文章提出了图书馆创办书吧的设想,对于书吧的性质、经营项目、选址和环境设计问题做了详尽的说明,阐明了该构想的可行性和价值效应。     

非物质激励的理论内涵与实践运用

通过对非物质激励的内涵及必要性的剖析,详细阐释了在具体的人力资源管理工作中如何有效运用非物质激励及所应遵循的原则,并提出了非物质激励有待于由艺术上升为科学的观点。     

学习技术还是学习思想——西方经济学教学中的难点评析

在西方经济学的教学中,思想和技术的学习应该完美地结合起来,缺一不可。而中国大学西方经济学的课时安排与教材选择,基本的倾向是侧重于技术的学习而忽略了思想的学习。经过几年尝试性的试验,我们认为,应该在现在的教学模式上再增加一些基础课时来学习经济学基础,这对今后理解和掌握西方经济学并且借鉴西方经济学的有益部分不无好处。     

The raw material basis of global value chains: allocating environmental responsibility based on value generation

A new approach to allocate environmental responsibility, the ‘value added-based responsibility’ allocation, is presented in this article. This metric allocates total environmental pressures occurring along an international supply chain to the participating sectors and countries according to the share of value added they generate within that specific supply chain. We show that – due to their position in global value chains – certain sectors (e.g. services) and countries (e.g. Germany) receive significantly greater responsibility compared to other allocation approaches. This adds a new perspective to the discussions concerning a fair distribution of mitigation costs among nations, companies and consumers.     

A prospective analysis of labour market status and self-rated health in the UK and Russia

Comparing prospective data from the UK and Russia, this paper analyzes whether the association of labour market status, and particularly unemployment, with subsequent health varies by the level of state protection provided to the unemployed. While the UK's unemployment welfare regime is classified as providing minimal protection, the Russian regime is sub-protective. Employing Cox duration analysis upon data from the Russian Longitudinal Monitoring Survey and the British Household Panel Survey for the period 2000–2007, this study finds that labour market status and economic circumstances independently predicted individual-level declines in self-rated health and, contrary to expectations, the associations of unemployment with health decline were similarly sized in the two countries.     

物质生态批评视角下《瓦尔登湖》再解读

亨利·戴维·梭罗是美国最伟大的自然散文作家和环境主义先驱。《瓦尔登湖》是梭罗所著的一本著名的散文集。在该作品中，非人类自然的施事能力和叙事能力得到了充分体现。梭罗在肯定非人类自然与人类具有平等地位的同时，看到了其施事能力带来的影响，读懂了其叙事语言，从而向我们展示了非人类自然通过何种途径显示自身在大自然中不可替代的地位。     

Country Differences in Material Deprivation in Europe

This paper assesses to what extent differences in the characteristics of individuals (micro‐level perspective) and country‐specific factors (macro‐level perspective) can explain country differences with respect to material deprivation levels. Thus, our work aims to simultaneously consider the macro dimension and the predominantly individually‐oriented study field of material deprivation using multilevel techniques. We make use of the European Union Statistics on Income and Living Conditions. Our results show that country‐specific factors seem to be much more relevant than individual effects in explaining country differences in material deprivation. We estimate that the introduction of country‐specific factors reduces the proportion of total variance due to between‐country differences in deprivation by 72.7 percent, while individual‐level variables reduce this proportion by only 9.4 percent. We also show, through interaction variables, that the effect of sociodemographic characteristics can be shaped by institutional and structural factors, especially by the level of GDP.     

新型煤炭企业物资供应人才内涵与选用标准

介绍了新型煤炭企业物资供应人才的内涵,构建了安全效益、经济效益和管理效益3个维度;分析了选用新型煤炭企业物资供应人才的3大标准,提出了从道德品质、素质能力、态度观念等方面着手的观点,对实践具有重要指导和参照意义。