论墨家思想的要指“强本节用”

司马谈在《论六家要指》中对先秦至汉初诸子思想进行了一次大的总结与评价，指出了各家要指所在，将墨家思想的要指总结为“强本节用”。司马谈对墨家思想及要指的评判，不仅仅是从学术角度出发，更重要的是从治国角度出发而作出的评定。     

河南省农业可持续发展战略研究

农业的可持续发展已经成为当今世界农业发展的一种新战略,无论是发达国家,还是发展中国家都在积极研究符合自己国情的农业可持续发展模式。文章从河南省农业可持续发展的紧迫性与必要性研究出发,探讨了河南省农业可持续发展的战略指导思想及其战略目标,并提出了河南省农业可持续发展的对策与措施,以期为区域农业可持续发展研究提供参考。     

重拾缺失了的感恩意识：高校德育必须直面的现实

感恩是中华民族几千年的传统美德，是每个人都应该具备的基本道德准则。随着我国社会主义市场经济的快速发展，部分大学生存在感恩意识缺失现象。重拾缺失了的感恩意识对于提升人的精神境界、完善人的生命以及建设和谐社会有着重要意义。     

A theory of innovation for process-based innovations such as nanotechnology

Many see Nanotechnology as the technology that will underlie the next Schumpeterian wave creating new opportunities for wealth and job creation. Further it is a process based or materials technology. Yet all currently used models of innovation are based on assembled products or service products and these simply do not recognize the differences in materials products nor the “enabling” nature of Nanotechnologies. If nanotechnology is poised to become the economic engine of this millennium and if current models of innovation, which are utilized, by policy makers and firm based strategist alike are based on technology product paradigms that are dissimilar to the realities of nanotechnology and other process-based technologies then there is cause for concern.Here the authors provide a model and supporting cases demonstrating a new process or materials based innovation model that is based on the tight coupling between product and process innovation of not only Nanotechnology-based products but other process-based products. This is an important finding, because it identifies and remedies a gap in the literature associated with earlier process and product innovation models. For process-based products like materials, food, chemicals and nanotechnologies any change to the manufacturing processes results in significant changes in end product features. The implications of this model to practice are considered.     

基于引力模型的中美农产品贸易边境效应研究

针对中美两国在农产品贸易上的新变化,应用引力模型的派生模型——边境效应引力模型对中美两国农产品贸易的流量和流向进行理论和实证研究。首先介绍了边境效应引力模型基本模型的推导过程,并引入了调整模型。然后采用1987至2005年其中5年的截面数据进行计算,结果发现:中美农产品贸易的边境效应显著存在,且呈逐年下降趋势;两国之间的农产品贸易边境效应存在流向和区域上的差异;距离的平方并不影响模型的可靠性。     

迎接知识经济时代 实现财务管理创新

随着知识经济的日益发展,尤其是我国改企建制工作的广泛推行和进一步深化,勘察设计企业为了能更好地应对市场竞争的挑战,其日常运作的各项工作就需要有所改进。而作为企业管理的核心,财务管理则需要密切配合企业改制工作的整体部署,进行相应的创新。本文结合勘察设计企业的实际情况,谈谈实现财务管理创新的几点思路。     

Glamour and Value Strategies on the Tokyo Stock Exchange

This paper evaluates the performance of glamour and value strategies and tests the extrapolation model for the Japanese equity market. In general, value stocks outperform glamour stocks by between 6 and 12 percent per annum for the five years after portfolio formation. Evidence from past, future and expected growth provides strong support for the story developed in Lakonishok, Shleifer and Vishny (1994). It is difficult to attribute the value premia to the difference, if any, in risk factors. In addition, the book-to-market premium is much closer to an arbitrage opportunity than the size premium.     

From T-Bills to Stocks: Seasonal Anomalies Revisited

This paper employed eleven data series which consist of stocks, bonds, bills, equity premiums, term premiums, and various default premiums to investigate whether January seasonality reported in existing literature is robust across different states of the economy as this has important trading implications. For the periods 1926–1990, small stocks, small stock premiums, low grade bonds, and default premiums (spread between high grade, low grade and government bonds) reveal January seasonality and that the seasonality is robust across different states of the economy except for low grade bond returns and default premiums. January seasonality for low grade bond returns and low grade bond default premiums are primarily driven by results found during periods of economic expansion. Overall, January seasonality is more evident during the economic expansion periods although the magnitude of default premiums is larger during periods of economic contraction. Furthermore, prior findings of strong summer equity returns are primarily driven by the results found during the periods of economic contraction. It is also found that equity returns are generally higher during periods of economic expansion.     

Are Securitizations in Substance Sales or Secured Borrowings? Capital‐Market Evidence*

Two standard‐setting approaches have emerged globally to guide the choice of accounting for securitizations: the control and components approach (SFAS No. 125 and SFAS No. 140) and the risks and rewards transfer approach (IAS No. 39). A lack of consensus about derecognition accounting is a major impediment to achieving convergence in global standards that must be resolved. Thus, both SFAS No. 140 and IAS No. 39 will be reexamined, and evidence pertinent to the debate is timely and important. In this study, we present evidence consistent with the view of credit‐rating analysts, who view many securitizations as, in substance, secured borrowings. Specifically, for a sample of originators applying sale accounting guidance in SFAS No. 125 / 140 during the period 1997‐2003, we show that off‐balance‐sheet debt related to securitizations has, on average, the same risk‐relevance for explaining market measures of risk (that is, CAPM beta) as on‐balance‐sheet debt. We also find that, in a returns and earnings association framework, the pricing multiple on securitization gains declines as the amount of off‐balance‐sheet debt increases, implying that investors take off‐balance‐sheet debt into account when assessing the valuation‐relevance of such gains. For those who advocate the control and components approach to securitization accounting, our results suggest that, at least for frequent securitizers, the put option arising from implicit recourse is a “missing piece” that is not currently accounted for when calculating securitization gains. Our results challenge the extant measurement standards in SFAS No. 140.     

论科研选题应注意的几个问题

科研选题要善于把握选题的原别和导向，注意课题的研究动态，把握课题的研究范围，发挥出科研人员的优势，设计出切实可行的研究路线。