高师院校政法类专业本科毕业生就业困境与解决途径初探

本文从高师院校政法类专业本科毕业生就业情况分析入手,探讨了毕业生就业过程中遇到的困难和障碍,并对其原因进行了分析,进而从学生和学校两个角度提出了可行性的对策和建议。     

论"八荣八耻"与大学生思想政治教育

胡锦涛同志关于树立社会主义荣辱观的重要论述，明确了我国社会当前基本的价值取向和行为准则，体现了继承中华民族传统和坚持改革开放的时代要求，对当代大学生思想政治教育工作具有很强的思想指导性和现实针对性，能够产生巨大的推动作用。     

Determinants of smallholder farmers' perceptions of risk in the Eastern Highlands of Ethiopia

This paper reports findings from a study of 178 farm households from two contrasting areas in the Eastern Highlands of Ethiopia. It examines risk perceptions of smallholder farmers under varying contexts. The study utilized both qualitative and quantitative methods of data collection and analysis. It was hypothesized that human capital and household characteristics and orientation, access to resources, infrastructure, information and environmental factors influence perceptions of risks in different ways. Data reduction for independent variables was done by factor analysis (principal component extraction method). Factor analyses identified factors influencing smallholder farmers' perceptions of sources of risks. Logistic regression analyses were used to study the relationships of identified principal components to perceived frequencies of occurrences and consequences of various sources of risks. Logistic regression analyses revealed that asset endowments, locational settings and livelihood diversification strategies pursued determine smallholders' perceived risks. Key findings from the informal survey point out differentiation in perceptions of causes and sources of risks by different actors.     

奇瑞汽车由单一品牌向多品牌的战略转移

面对国际全球金融危机对汽车产业形成致命打击、汽车产业濒临严峻挑战的形势之下,奇瑞公司逆势而上,做出如此极具风险的战略转移决策,即从2009年起实施单一品牌向多品牌的战略转移。文章试图在对品牌战略理论进行梳理的基础上,就奇瑞实施品牌战略转移的动因进行深层次分析,探讨奇瑞多品牌战略所面临的主要风险,并提出奇瑞多品牌战略的实施构想。     

大学生的个性塑造与思想政治教育

本文分析了大学生个性特征的形成及其与思想政治教育的关系,以及当代大学生优良个性品质的内涵和存在的不良个性特征,并针对这些不良特征从心理学和思想政治教育角度提出了相应的解决措施。     

井冈山时期党员思想政治教育有效性的逻辑意蕴

井冈山时期，毛泽东带领中国共产党人建立了农村革命根据地，并把人民军队的创建和工农红军的思想政治教育结合起来。我党针对工农红军的具体情况，结合当时的主要任务，采取了一系列恰当的方法，有效地对工农红军进行了思想政治教声，对新时期加强和改进党的思想政治教育工作有极其重要的意义。     

Linking Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management.     

浅析网络政治动员

网络政治动员对国家政治安全具有双重影响,因此,我们要畅通网络政治参与渠道,加强对网络信息的监控和管理,发挥网络政治动员的正面作用。     

Corporate Risk Management under Information Asymmetry

This paper examines the financial and operational hedging activities of US pharmaceutical and biotech firms that are subject to a high level of information asymmetry stemming from R&D investments during 2001–2006. We find evidence in support of the information asymmetry hypothesis à la Froot, Scharfstein and Stein (1993) that hedging helps mitigate the under‐investment problem. Specifically, we find that the use of financial derivatives is associated with greater firm value and that the value enhancement is larger for firms subject to greater information asymmetry and better growth opportunities. There is a synergy between financial hedging and operational hedging where the latter is used to counter product development risk. The results are robust with respect to alternative performance measures, industry‐specific growth measures, and the endogeneity problem. Our work is differentiated from existing studies that examined commodity‐based industries without addressing information asymmetry.     

基于中国传统文化的高校思想政治教育工作研究

中国传统文化蕴含着丰富的育人理念及方法,其注重先“修己德”、“内省”而后“化人”的修身理念,有助于大学生道德情操和人格塑造的培养.文章以传统文化中育人思想为切入点,着重论述其在高校思想政治教育工作中的价值,并就如何运用开展思想政治教育工作进行了探讨.