What Drives Executive Stock Option Backdating?

We study motives for executive stock option backdating, the practice of changing the grant dates of current options to dates in the past using hindsight. We find that smaller, younger and less profitable firms tend to be more heavily involved in backdating. These results are consistent with the retention hypothesis. In line with the incentive hypothesis, we find that backdating occurs more for options that are out‐of‐the‐money. We derive some evidence for the agency hypothesis, in the sense that backdating companies have a larger percentage of inside directors. However, contrary to this hypothesis, we conclude that backdating firms have better protection for minority shareholders compared to firms that do not backdate.     

Do customer participation and cognitive ability influence satisfaction?

Under some circumstances, increased customer participation can enhance customer satisfaction. However, the precise mechanism by which participation might increase satisfaction has not been explored in the literature. This paper considers whether a customer’s cognitive ability might affect the relationship between participation and satisfaction. A causal model has been developed to examine the potential interactive effects of participation and cognitive ability on satisfaction, and a simple quantitative model has been proposed to simulate these effects. The results of both a numerical simulation analysis and a quantitative analysis of case study data indicate a significant main effect of cognitive ability on satisfaction. Additionally, an interactive effect has been observed, whereby higher cognitive ability results in higher satisfaction, given a minimum degree of customer participation in the service. Among this study’s implications is that customers with different cognitive abilities should have different degrees of participation that act to maximize their satisfaction.     

翻译专业本科阶段口译能力发展的现状及途径

本科阶段的口译翻译训练应有意识地培养学生进行双语转换思维的模式,高校应从课程设置、师资力量以及口译能力的课外练习三个方面加强翻译本科专业的口译能力培养。     

中国新型城镇化必须提升人的城镇能力

中国新型城镇化必须以人为核心,使城乡社会经济的发展与人的发展相适应。文章从人力资本理论的研究视角出发,着重分析中国新型城镇化中人的因素,创造性地提出了"人的城镇能力"这一概念,围绕农业转移人口的市民化,得出了重视人力资本投资,以推进中国新型城镇化的重要结论。     

浅析高校教学仪器设备采购人员素质要求与培养

本文浅析了高校仪器设备采购人员素质和能力的要求,提出了其培养方法与途径。     

《统计基础》考核改革实践研究——宁夏工商职业技术学院调查分析报告

考试改革是教学改革的重要组成部分之一。也是衡量教学成效的重要手段和过程。本文分析了传统的考试模式的弊病,指出考试的方式方法要考虑课程的教学宗旨和特点,给出了《统计基础》课程考试的尝试,并利用调查问卷搜集到学生对考试改革的看法和建议,通过对这次考试改革的效果进行调查与分析,得出相应的结论。     

素质为本人性提升全面发展——对高职院校加强思想品德和人文素质教育的思考

近20年来,我国高等职业教育得到了飞速发展,已进入内涵建设的关键时期.当前,我国的高职教育理念存在误区,普遍存在重技能、轻素质,重智育、轻德育的“偏科”现象,加强思想品德和人文素质教育势在必行.高职院校必须转变教育观念,把“做事”和“做人”结合起来,提高学生的综合素质,实现“能力本位”向“素质本位”转变,从而真正培养出德、智、体、美全面发展的高素质技术技能型人才.     

现代设计教育中创新思维的培养

设计教育是美育的核心,承担着开启人的感知力、理解力、想象力、创造力,使人的内心情感和谐发展的重任。在现代设计教育中,通过培养学习兴趣,训练发散思维和加强实践教学环节等培养学生的创新思维。     

为企之道 重在执行

文章围绕如何提高执行力，如何建立良好的执行力保障体系，如何把企业战略、规划转化成为成果、效益等问题，根据人力资源管理的相关理论和日常的工作实践，对执行力深意进行解析和探讨。     

建立物理知识体系,发展学生思维能力

全面培养学生思维能力,正确处理知识传授与能力培养的关系,在传授知识的同时,引导学生逐步建立知识体系,进而提高学生的思维能力。