校园信息化对高校德育的影响与教育对策

大学校园的信息化创造了一个新的德育环境 ,为培养大学生的现代文化精神 ,实现德育目标 ,提高德育效果提供了良好的机遇 ;同时 ,校园的信息化也增加了社会主义理想信念教育的难度 ,使学校德育面临着新的挑战。面对新的形势 ,我们必须树立新的德育观念 ,拓展新的多媒体式德育途径 ,探索新的主体性德育模式     

高职院校辅导员思政工作规范化研究

高职院校辅导员思想政治工作规范化对高职院校的发展起着至关重要的作用。建立规范化的辅导员队伍管理机制,是辅导员队伍可持续发展的重要保证。为适应高职院校思想政治工作规范化的要求,高职院校辅导员应充分利用好校园网对学生进行思想政治教育,搞好校园文化建设,这对提升高职学生全面素质具有重要意义。     

The information content of funds from operations and net income in real estate investment trusts

This study compares the information content of funds from operations (FFO) and net income (NI) in the real estate investment trust (REIT) industry. We find that models using FFO explain more of the variance in cumulative abnormal returns around earnings announcement dates than models using NI do. We also find that the information content of FFO differs across REITs of different sizes. FFO does not provide useful information to investors in the case of large REITs. Finally, we show that the gain or loss from sales of property is relevant to valuing large REITs.     

基于价值网的科技成果转化服务平台运行机制研究

科技成果转化服务平台在创新体系中发挥着越来越重要的作用,发展中存在的问题也日益显著。科技成果转化服务平台如何有效运行是科技资源管理和实践研究的典型问题,在分析科技成果转化服务平台研究现状的基础上,从价值网模型的内涵出发重构了成果转化服务平台,明确了各运营主体的职责和价值运转关系,有效解决了运行模式不清、平台运转效率低下等问题。然后,对基于价值网的成果转化平台运行特征进行了分析,进而对基于价值网的科技服务平台运行机制进行了研究。     

群体心理资本对员工创造力的跨层次影响

员工创造力是团队/组织创新的重要推动力,从多个层次综合考察员工创造力的影响因素具有重要意义。基于创造力成分模型、社会感染理论与组织管理领域的多层次理论,构建了群体心理资本影响员工创造力的关系模型,以103个工作团队（103名团队主管,365名成员）为样本,对研究假设及影响路径进行了实证检验。研究结果表明：①群体心理资本对员工创造力具有显著的正向预测效果;②群体心理资本对团队反思具有显著的正向预测效果,且团队反思在群体心理资本与员工创造力关系间起到了跨层次中介作用;③团队心理安全跨层次调节团队反思与员工创造力之间的正向关系,即团队心理安全越高,团队反思与员工创造力之间的正向关系越强。     

个体目标取向与团队心理安全交互对个体知识共享的影响

知识经济和“互联网+”快速发展,知识共享成为组织获取前进动力的主要方式以及组织竞争优势的重要来源。结合目标取向理论与特征激活理论,将团队心理安全纳入到个体目标取向对个体知识共享影响的研究中。对120个研发团队（含485个团队成员）样本的调查分析结果表明,个体学习目标取向与证明取向都显著正向影响个体知识共享,且团队心理安全在两者关系间具有显著的正向调节作用;个体回避取向显著负向影响个体知识共享,团队心理安全在两者关系间具有显著负向调节作用。     

论网络环境下的会计信息披露

网络环境下会计信息披露的内容更全面、详细;信息披露的形式也趋于多样化,除了静态信息外,还包括超级链接、声音和视频等动态信息;信息披露的模式也更加丰富,除了“事项会计披露”模式外,还有“交互式按需披露”模式和XBRL模式。同时,在网络环境下,信息披露也表现出及时性、多样化、适量性和审计更彻底等特点。然而,网络环境下的会计信息披露也有一定的局限性,对这些问题进行研究并提出相应改进措施,对促进会计理论和实务的发展有重要意义。     

Natural resources, capital accumulation and the resource curse

Early concern by economists for the effect of natural capital on economic growth gave way to complacency and neglect during the nineteenth century. Evidence has emerged, however, that since the 1960s the economic performance of low-income countries has been inversely related to their natural resource wealth. This relationship is not a deterministic one so policy counts. SEEA can help improve the policy and performance of resource-abundant low-income countries by reinforcing the rationale for the sound management of natural resources and also by providing an index of policy sustainability in the form of the net saving rate. This policy index, along with other measures such as a capital fund for sterilizing the rent, initiatives to increase the transparency of rent flows and the rigorous evaluation of alternative uses of additional public sector revenue can improve the efficiency by which natural resource rent is transformed into alternative forms of capital to sustain rising social welfare. Chad and Mauritania provide case studies to illustrate how SEEA and net saving can be used to diagnose policy failure and improve economic performance.     

Valuing ecosystem services: A shadow price for net primary production

We analyze the contribution of ecosystem services to GDP and use this contribution to calculate an empirical price for ecosystem services. Net primary production is used as a proxy for ecosystem services and, along with capital and labor, is used to estimate a Cobb Douglas production function from an international panel. A positive output elasticity for net primary production probably measures both marketed and nonmarketed contributions of ecosystems services. The production function is used to calculate the marginal product of net primary production, which is the shadow price for ecosystem services. The shadow price generally is greatest for developed nations, which have larger technical scalars and use less net primary production per unit output. The rate of technical substitution indicates that the quantity of capital needed to replace a unit of net primary production tends to increase with economic development, and this rate of replacement may ultimately constrain economic growth.     

Optimizing service-level and relevant cost for a stochastic multi-item cyclic production system

A multi-item make-to-order production system in a stochastic environment is analyzed. Assuming a common cycle production approach, the impact of safety stock, cycle time, demand, processing time and setup time on service-level and total relevant cost (holding, setup and backorder cost) is determined. To illustrate this relationship a trajectory for the service-level with respect to the relevant cost (holding and setup) is presented. Furthermore algorithms to calculate the cycle time which leads to maximum service-level at constant safety stock and to calculate the pair cycle time and safety stock which minimize total relevant cost are introduced.