财务管理专业培养目标与课程设置:现状与思考

文章调查分析了国内7所办学实力较强的专业财经大学的本科财务管理专业的培养目标与课程设置情况,发现中国高校财务管理专业的培养目标来源于会计专业,缺乏清晰定位,课程设置与会计学专业课程重复严重,特色课程不明显,建议按照应用型与研究型两种培养目标定位、按照专业能力要求进行模块化专业课程设置。     

WTO规则下我国贸易政策变化的趋势及其影响

在世贸组织规则下,我国的贸易政策必然会呈现出自由化、市场化、透明度、公正性和统一性的特征。随着我国大部分产业三年保护期的结束,我国贸易政策已经在一定程度上显示出这样的特征。虽然这与社会主义市场经济的要求相一致,但却会使我国的贸易政策目标面临冲击。为了应对这种冲击,我国需要在符合世贸组织规则要求的前提下,通过调整贸易战略、采取有效措施,给我国的产业和市场提供必要的保护及救济。     

刍议金融法的价值目标

金融法的价值目标包括金融秩序、协调金融安全、金融效率和金融公平等。在金融法的价值目标中,秩序是最首要的价值目标;安全和效率是并列处于第二层次的价值目标,公平是第三层次的价值目标。金融法的基本原则体现并保证价值目标的实现,应包括金融法律体系的统一和完善原则;适度、公平竞争的原则;金融安全与效率监管并重的原则;监管绩效原则。     

中国特色社会主义政治发展道路的内涵、目标与原则

中国特色社会主义政治发展道路具有丰富的内涵和鲜明的中国特色。走中国特色社会主义政治发展道路必须明确其目标要求：立足中国国情,借鉴人类政治文明有益成果;推进社会主义政治改革,创建社会主义政治制度模式;发展社会主义民主政治,建设社会主义政治文明;贯彻落实发展任务,全面建设小康社会;发挥社会主义政治优势,构建社会主义和谐社会;发展爱国统一战线,促进祖国统一和民族复兴。其基本原则是：必须坚持社会主义方向,坚持党的领导、人民当家作主和依法治国有机统一,坚持贯彻落实科学发展观,坚持人民民主专政和民主集中制等各项原则。     

自然灾害损失评估：联合国框架、评价与案例

研究目标：研究联合国最新灾害评估的方法体系,探索其在中国的运用与启示。研究方法：分析联合国灾害损失评估的原则,探讨重置成本法在灾害损失评估中的运用,并以2008年汶川地震为例进一步研究该方法体系在我国的实践。研究发现：联合国所推广的评估框架在我国具有适用性,与目前中国采用的统计方法得出的结果可能存在较大差异。研究创新：本文所研究的方法是联合国致力于建立的一套针对所有自然灾害一致的连贯的并且易于运用的评估方法,灾害经济损失的构成因子也与当前各国统计因子有所不同。研究价值：对这一方法的研究与运用将有助于中国的灾害统计逐步与国际接轨,并帮助我们更好的实现我国“十三五”规划和联合国所提出的减灾目标。     

APEC2009年重要议题进展及展望

在分析2009年APEC重要议题进展基础上,参考2010年上半年APEC召开的一系列会议议题,结合2010年国际社会关注的热点问题,对2010年APEC部长会议及领导人非正式会议主题进行展望,认为会议关注的焦点可能会集中在财政政策的实施、茂物目标、经济增长新策略和区域经济一体化等方面。     

Cancel anytime!: How easy cancellation options enhance purchase intentions for services that require long-term commitments

The authors recognize that an uncertain environment associated with prolonged pandemic conditions have made consumers reluctant to make long-term contractual commitments in various retail contexts. Hypothesizing that retailers might offer cancellation options to motivate consumers to undertake long-term commitments, the authors conduct two studies in which cancellation messages accompany ads for an online language course and a gym membership. Findings indicate that retailers can alleviate the pressures associated with long-term commitment decisions and can heighten purchase intentions by providing cancel options for consumers who register for services requiring long-term but not short-term commitments. Perceived goal achievability is identified as an underlying mechanism that mediates the effects.     

How do consumers process digital display ads in-store? The effect of location,content, and goal relevance

This study examines under which circumstances customers are more likely to process in-store digital display ads. An exploratory field study is conducted (n = 296), with a between-subjects, 2 (value-expressive versus utilitarian messages) by 2 (entrance versus register location) by 2 (low versus high goal relevance) quasi-experimental design, in a retail store of horticulture-, baking- and pet supplies. The findings show that DS can appeal to both segments of customers when positioned in proximity to the register, rather than the entrance. In terms of the content displayed, there is no ‘one-size-fits-all’ approach as both types of content have different effects, depending on the shopping goal of the customer.     

Asymptotic Fairness of Bonus-Malus Systems and Optimal Scales of Premiums

In this paper we try to evaluate the asymptotic fairness of bonus-malus systems, assuming the simplest case when there is no hunger for bonus. The asymptotic fairness has to be understood as the bonus-malus system ability in assessing the individual risks in the long run. Firstly we define the asymptotic fairness of a bonus-malus system following an expression that can be found in J. Lemaire [1985]: Automobile Insurance. Actuarial Models. Dordrecht: Kluwer-Nijhoff Publishing, p. 168. Secondly, we define a measure of the global asymptotic fairness considering the structure function of the risk group. Finally we try to calculate, for each set of transition rules and a given structure function, the scale of premiums that brings the global asymptotic fairness closest to the ideal situation where each insured pays in the long run a premium corresponding to its own claim frequency. This is possible thanks to the application of a multiobjective optimization technique named Goal Programming.     

Goal‐efficacy framework: an examination of domestic and international accounting students' academic performance

This study considers the psychological influences on academic performance using a goal‐efficacy framework. Data were gathered using a survey questionnaire (N = 375). The paper is motivated by a repeated high failure rate for a second‐year core accounting unit and anecdotal evidence that international students perform poorly in comparison with domestic students. The results demonstrate the role of self‐regulated learning strategy as a mediating variable for goal orientation and academic performance. While the analyses suggest no significant differences between domestic and international students with respect to the main psychological variables and academic performance, further analyses reveal that four specific factors of the main psychological variables are significantly different between domestic and international students.