高校中文系外国文学课程教学的困境与出路

我国高校中文系外国文学教学在教学观念、教学模式、教学方法、评价方式等方面存在许多问题,不能适应21世纪新形势下对人才培养的要求。只有更新观念、创新模式,才能走出困境,提高课堂教学质量。     

工业工程专业实践教学模式研究

本文考察了我国现行的工业工程(IE)专业实践教学模式,提出了目标驱动模式下的IE实践教学模式,以及在此模式下的IE实践实施方案。     

中国上市公司可转债发行动因:“后门权益”VS“代理成本”

本文以中国上市公司2002—2008年发行的可转债为研究样本进行实证研究,发现可转债发行公告的财富效应与该可转债实现转股可能性的预期正相关,具体而言,与发行公司的成长机会、财务困境风险水平正相关,并且与整体股市的状况也紧密相关。进一步结合可转债退市的分析表明,中国上市公司可转债融资是一种典型的后门权益融资。实证研究的结果不支持基于代理成本的动因假说。     

Separating what we eat from where: Measuring the effect of food away from home on diet quality

Many argue that food away from home (FAFH) is a contributing factor to the obesity epidemic, showing that body mass index and consumption of FAFH are positively correlated. However, correlation analyses using a simple regression approach, such as the Ordinary Least Squares (OLS), do not prove that FAFH causes weight gain. We use a first-difference estimator to establish a causal relationship between FAFH and dietary intakes. Using dietary recall data from the 2003–2004 National Health and Nutrition Examination Survey and the 1994–1996 Continuing Survey of Food Intakes by Individuals, we find that FAFH does indeed increase caloric intake and reduce diet quality, but that the effect is smaller than if estimated using OLS. Thus, models based on associations are likely biased upward, as much as 25% by our estimates.     

以贯彻新会计准则为契机，提高会计信息质量

新的会计准则施行后,对会计信息质量的提高起到极大的促进作用。指出目前制约会计信息质量的因素主要有公司治理结构的缺陷、会计信息失真带来的收益与损失不对称、剥离与模拟等会计创新的负面影响等,分析了新会计准则。对于提高会计信息质量的要求。基于此,提出了现阶段提高会计信息质量的几点措施。     

浅谈高职英语教学中跨文化交际能力的培养

高职英语教学存在着学生英语基础较差,上课课时少,任务重的状况。由于学生是工科专业的,对英语缺乏兴趣,另外每班学生数量较多,人均交流次数很少,课堂互动受到限制,学生的交际能力难以培养,2000年颁布的《高职高专教育英语课程教学基本要求》调整了语言技能要求,明确了交际范围,突出了学生跨文化交际能力的培养。英语教学中培养学生跨文化交际能力,使高职学生不仅能够掌握流利的英语口语,而且具备丰富的跨文化交际知识和熟练的跨文化交际能力是英语教学面临的重要课题。因此高职英语教师要从根本上转变观念,逐步培养学生跨文化交际能力。     

Does computer penetration increase farmers’ income? An empirical study from China

The diffusion and adoption of modern information technology provide new chance for China to close urban-rural income gap. This paper uses China's provincial panel data from 2002 to 2013 to investigate the effect of computer penetration on rural residents' income. A public program aiming to connect every village with broadband Internet and other rural facilities provides plausibly exogenous variation in rural residents' availability and adoption of the broadband Internet, which is used to explore the instrument variable for rural computer penetration. The results show that rural computer penetration tends to increase rural residents' income over time, but the average effect remains limited. The dynamic panel threshold effects model, which allows for both the threshold variable and other covariates to be endogenous, is further used to explore the constraints of the income-increase effect of rural computer penetration. It shows that the effect is at least doubled over the average effect estimated from instrument variables method, once the digital divide causes are removed. Our findings have important implications for the government to increase rural residents' income and reduce urban-rural income gap by encouraging rural computer usage and removing the digital divide.     

Food scandals,media attention and habit persistence among desensitised meat consumers

Consumer reactions to food scandals and their resulting economic implication are well documented. However, studies have typically neglected the roles that consumption habits and media usage behaviours may play in explaining household’s response to food safety incidences. In this study we develop a model of heterogeneous media usage intensity, information impacts and decay over time to estimate household’s behavioural responses to the 2011 German Dioxin scandal. We are specifically interested in determining the degree of heterogeneity in household’s short-term adjustments demand patterns versus persisting long-term consumption habits of meat products (chicken and pork) directly affected by the incident. The empirical analysis employs detailed household-level retail scanner and media usage data collected by the GfK Consumer Scan panel for a total of 16,023 households over a period of 104 calendar weeks. Results of dynamic correlated random effect Tobit models indicate an important role of unobserved heterogeneity in explaining household responses during the food scandal. We find strong empirical evidence supporting our hypothesis that short-term marginal adjustments in demand and propensity to buy affected products triggered by the negative impact of household media exposure were over-compensated by habit persistence. The question of how consumption patterns evolve over time in the presence of food scandals is expected to be of interest for both policy makers and the food industry. The potential biases in the projection of economic impacts resulting from simplifying assumptions of household’s response patterns to a proliferating numbers of food safety incidences has implications for risk management and public policy.     

By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and the Archival Literature

The economic role of an accounting regime is to increase welfare through its effects—in conjunction with complementary institutions—on firm and household behavior. I review three major streams of the archival literature (real effects; price effects, including value relevance; and costly contracting), in terms of what they can and cannot reveal as proxies for welfare effects. One conclusion is that the partial correlations and average effects that predominate in this literature have provided valuable insights into the role of accounting in the economy, but provide limited and misleading proxies for welfare effects. A major concern is that teachers, students, and researchers—indeed, regulators and standard setters—raised on this literature could lose sight of, and underestimate, the fundamental contribution of accounting to aggregate welfare.     

高职高专院校计算机网络专业实践教学的研究

本世纪是信息和知识经济迅速发展的世纪,随着计算机网络技术的日益普及和迅猛发展,计算机网络教育已经在社会的各个领域得到普及,不断推动着社会和经济的发展。社会对专业技术人才的要求越来越高,动手能力强,且熟练掌握计算机知识和网络系统设计、建设规划和维护是他们必备的素质。针对高职高专网络教育教学的特点,结合本人自身的教学体会以及计算机网络专业学生的实际就业情况,对实践性教学进行了深入研究,总结了一些适用性较强的教学方法。