通货膨胀与宏观调控

借助固定替代弹性定律和经济运行的约束被最小替代原理,在G函数这个理论范式的基础上,有关宏观干预与通货膨胀的关系得到了比较全面的分析。这些分析的焦点是有关货币固定数量的缩减率问题,通货膨胀被定义为对货币固定数量的缩减率的放松,并由此得出对通货膨胀的防范和遏制,就是对以缩减率为目标的货币投入量的最优化调控。理论上看,这是经济的真实,这一分析过程和结果是清晰明了的。然而,在形式上,它们与现实经济生活尚有一定距离。文章尝试从扩张率入手,解释这一真实在现实生活中的具体表现;并从宏观管理的实际结构出发,揭示通货膨胀的真实原因与宏观调控的关键所在。     

试论如何做好新的社会阶层统战工作

新的社会阶层分布广泛、遍及城乡,做好新的社会阶层人士统战工作,既是扩大党的群众基础、执政基础的现实需要,又是这个阶层自身发展壮大的必要条件。本文从新的社会阶层范围和一般特征入手,着重论述了新的社会阶层工作机制和实践途径。     

高职院校实训教学及其质量监控探讨——以江苏经贸职业技术学院为例

随着高等职业教育的不断发展和新技术在高职教学中的广泛应用,高等职业学校教学组织形式正在发生一些变化。这就要求教师应具有课程教学能力、课程开发能力、对企业工作过程的分析及高度概括能力、学习性工作项目的开发与设计能力、课程教学的组织与控制能力、引导并启发学生自主学习的能力等。教师对基于工作过程的课程开发是课程改革的关键。     

Accruals,Investment, and Future Performance

It is well documented that accounting measures of investment, such as working capital and capital expenditures, negatively predict future stock returns. The earnings fixation hypothesis suggests that investors overestimate and overvalue the persistence of the accrual component of earnings. Another stream of the literature argues that since accruals capture growth, the accruals anomaly can be explained by the investment anomaly, which finds that firms that grow their assets tend to have lower future returns. As empirical proxies for accruals and investment are either positively correlated or interchangeably used, it is difficult to distinguish between the competing hypotheses in empirical tests. This study contributes to the debate by identifying two special economic settings in which the two explanations offer diverging predictions. First, investment in research and development (R&D) represents an investment expenditure that reduces earnings but is not subject to accrual accounting. Thus, the earnings fixation hypothesis predicts a positive relation between increases in R&D investments and future returns, whereas the investment anomaly predicts a negative relation. Second, firms operating with negative working capital have working capital accruals that are negatively correlated with other forms of investment and growth. Therefore, while the earnings fixation hypothesis still predicts a negative relation between accruals and future returns in this setting, the investment explanation predicts a positive relation. For both sets of tests, the empirical evidence supports the earnings fixation hypothesis for the accruals anomaly and is inconsistent with the notion that the investment anomaly subsumes earnings fixation in explaining future stock returns.     

工作记忆理论下的预制语块与听说教学

工作记忆是交叉学科领域的热点之一，受到语言学界日益关注。预制语块在教学中的应用带来的优点可以在听说教学中得到充分的体现。工作记忆理论与预制语块的结合给听说教学的改善带来新的契机。     

从阶级意识到阶级经历——兼析艾伦·梅克森斯·伍德对汤普森工人阶级形成理论的解读

伍德坚持用历史唯物主义的立场和方法来分析工人阶级的形成。她认同并深化了汤普森的工人阶级形成理论。她认为工人阶级的形成和发展是建立在其阶级意识和阶级经历的基础之上,不是由单线的经济和技术决定的,而是包含文化和意识形态在内的多元因素共同决定的。伍德指出,汤普森的工人阶级形成理论揭示了在工人阶级的形成中,社会组织、物质利益构成了工人阶级形成的必备条件,日常生活则是工人阶级形成的关键领域。伍德关于汤普森工人阶级形成理论的解读对正确认识工人阶级的形成和地位,以及当代中国工人阶级的发展具有重要的理论和现实意义。     

The constitution of ‘third workspaces’ in between the home and the corporate office

This study analyses the constitution of commercially provided work spaces situated in between the home and the corporate office. These new workspaces are enabled by digital network technologies. Theoretically, this new category of contemporary business spaces is conceptualised as ‘third workspaces’, with reference to the work of Oldenburg (1989), Soja (1996) and Lefebvre (1991 [1974]). Empirically, these workspaces are explored in two ethnographic case studies dealing with recently founded and successful third workspace providers. The grounded theory resulting from these case studies addresses the role of the material settings, the technologies, the work ideologies as well as the user practices. Overall this study offers an analytical framework for studying and managing third workspaces, and highlights the ambiguities in the constitution of third workspaces between the design and management on the one hand and the user practices on the other.     

工学结合模式下《国际货运代理实务》的探讨

本文主要从专业能力要求、货运代理人才在培养方向上的理论探索、课程教学实践等方面对《国际货运代理实务》课程进行定位,并提出一些建议。     

Effect of international working experience of individual auditors on audit quality: Evidence from China

This paper investigates the effects of auditors with international working experience on audit quality in emerging markets. Such auditors are associated with better audit quality, a pattern that is further supported by an examination based on a propensity score matching sample that controls for endogeneity. Chief financial officers with international experience are more conservative in the client company of their auditors who have international working experience. Further, reviewer partners with international working experience provide better audit quality in terms of low accruals, less below‐the‐line items, and less audit reporting aggressiveness, while engagement partners with international working experience require high audit fees. Moreover, financial reports signed by auditors with international working experience significantly increase analyst forecast accuracy and decrease analyst forecast dispersion. Our results are robust to different specifications and alternative measures. Overall, this paper highlights the importance of human capital and provides direct evidence on how auditors with international working experience use their knowledge and audit skills in emerging markets.     

Being appropriately professional: the interaction between professionalism,ICT and knowledge transfer

This article examines how professionalism impacts on the interaction and knowledge transfer of professionals within open plan workspaces and between distributed workplaces when using ICT. Knowledge is key to the system of professions and the power of professionals. At the same time, professional work requires professionals to behave in an appropriate and professional‐like manner, and this includes sharing knowledge with colleagues. Yet, the ideology of professionalism is changing. Alongside, professionals are working differently, including across distributed workplaces and often interacting via ICT. These shifting contexts make understanding the interaction between professionalism, knowledge transfer and ICT crucial. Drawing on Goffman's work, particularly his exposition of interaction rituals, interviews with accountants reveal that when using ICT, the professional framework of interaction – what can be said, who has the right to speak and who is the audience – meets appropriateness in sometimes contradictory ways, potentially limiting the growth and propagation of knowledge.