外商直接投资对中国就业总量的影响——理论与实证分析

比较国内投资与外国投资、增量FDI与存量FDI对中国就业总量的不同影响得出,单位国内资本比国外资本、单位存量FDI比增量FDI具有更高的就业促进作用。     

论现代会计的程序发展

会计发展过程也是会计程序的发展过程,会计程序已从单一的记录程序发展到今天的确认、计量、记录和报告四个程序。但从20世纪后半期开始,现代会计面临着大量错综复杂的交易和事项,其确认越来越离不开会计判断,会计判断实质上已经成为一个独立程序,且为第一程序。为从理论上完善会计程序,会计准则应明确包括会计判断在内的程序条款,公司企业应建立会计判断规范,加强会计程序检查,为提高会计信息质量的提供程序保证。     

基于Ajax的上机考试系统的相关技术研究

大多数计算机课程的考试都已采用上机考试形式。上机考试能够比较真实地考核学生对课程知识的掌握程度。在常用的B／S和C／S网络应用程序架构中,C／S架构具有一些缺点和不足,因此以《Web程序设计》课程的考试系统的开发为例,提出基于B／S架构的上机考试系统模型,并对模型中所涉及的关键技术进行了研究。     

对高职院校学报初审环节的思考

该文分析了高职院校学报稿件初审环节的现状,就工作量大、工作难度高等问题提出了创新和完善高职院校学报初审环节的必要性,并从时效性、服务性等方面给出了一些具体操作方案。     

试卷分析与评价智能系统的设计与实现

阐述了开发试卷分析与评价智能系统的必要性,介绍了系统的设计功能——以难度、区分度、未及率等因素为指标,对比专家知识,对试题进行分析和评价;以综合难度、题型结构、与教学一致性等因素为指标,并结合专家知识,对试卷进行分析和评价;运用智能分析方法,利用试题及试卷分析信息,对试题和试卷进行评价,分析考试及教学过程中存在的问题及其诱导原因,并生成试卷基本信息报告和试卷分析报告。最后简要介绍了系统的实现手段和方法。     

《电能计量技术》课程建设探索

《电能计量技术》是电力系统及其自动化专业的专业课,是一门工程应用性很强的课程。在工程实践中,该技术始终保持高速发展态势,不断有新的设备、新的技术问世,这些因素决定了课程内容的动态变化特征。因此,需要对教材建设、教学内容、教学方法和实践环节等几个方面进行探索与实践,以适应应用型人才培养的需要。     

Do TV-aided model lessons in class improve student performance? Evidence from public primary schools in Papua New Guinea

Lack of access to high-quality education remains a serious concern in many developing countries. This is especially the case for rural areas, including islands suffering from a shortage of skilled teachers and sufficient educational equipment. We examine the impact of introducing TV-aided model lessons in class to enhance the quality of teaching (the EQUITV project) on the national examination test scores of Mathematics and “Combined Subject” (a comprehensive subject comprising 30% science and 70% social studies and other topics) as well as English in the final year of primary education in Papua New Guinea. We employ a panel event study to capture the different timings of the intervention across schools over multiple time periods. We find that the project significantly and robustly improved test scores for girls only in English 3 years after the introduction of the project, but no improvement was seen for boys.     

Do anti-corruption campaigns affect IPO underpricing? Evidence from a central discipline inspection of the CSRC in China

The system of central discipline inspections has become a key anti-corruption governance tool in China since 2013. This paper investigates the impact of a central discipline inspection of the China Securities Regulatory Commission (CSRC) on initial public offering (IPO) underpricing. We find that IPO firms listed during the inspection period exhibit greater IPO underpricing than those listed outside the inspection period. The reason is the increased focus of the CSRC on maintaining capital market stability, which makes it more inclined to approve IPO firms with lower issue prices during the inspection period compared with other periods. We also find that IPO firms listed during the inspection period have better short-term market performance but poorer long-term returns than those listed outside the inspection period. Moreover, the effect of the anti-corruption inspection on IPO underpricing is more pronounced for non-state-owned enterprises, firms with low-quality auditors and firms located in regions with high corruption. Overall, our paper enriches the literature on IPO underpricing and the economic consequences of the central discipline inspection system.     

农户林权抵押贷款意愿影响因素分析

从林贷需求的角度，分析了影响林农参与林权抵押贷款意愿的因素，并通过多元回归分析，找出影响林农林贷意愿的显著性因子及其大小，分别针对政府、金融机构、林农等方面为制定林贷发展政策提供相关政策建议。