高职多媒体技术专业模块化课程体系的构建与探讨

该文针对计算机多媒体技术专业，根据高等职业教育培养目标和多媒体行业对专业人才的要求，按照“多媒体作品制作员”的国家职业标准将本专业所应具备的能力划分为基本素质、通用能力、基础能力、岗位能力及拓展能力五大能力模块，并对每一能力模块再细分为子模块，以此来开发模块化课程体系。     

综采面切眼锚网、锚索支护技术及施工工艺

针对平煤股份六矿丁6-22170综采面切眼围岩特点及对巷道的要求,依据锚杆支护的悬吊、组合梁及楔固等共同作用机理,通过理论计算设计结果,提出了该切眼锚网支护主要技术参数及施工工艺,为在类似条件下综采面切眼进行锚网、锚索支护提供技术参数。     

营运资金与企业价值的情境研究——一项基于资源冗余视角的经验性证据

本文从冗余资源视角确认了两类营运资金对企业价值影响机理的差异性,选取2007～2010年制造业上市公司为样本对此进行检验。研究表明,在经济繁荣时期经营状况较差的企业以及经济危机时期经营状况较好的企业的经营活动营运资金周转期与企业价值显著负相关;经济繁荣和经济危机时期,经营状况较差的企业的理财活动营运资金周转期与企业价值正相关;经济危机时期,经营状况较好的企业的理财活动营运资金周转期与企业价值负相关。     

工学结合模式下的高职《牛生产技术》课程改革

本文对工学结合模式下的高职《牛生产技术》课程,从设计理念、教学内容、教学模式、教学实施等四个方面阐述了教学改革,取得了良好教学效果,达到了培养高素质高技能专门技术人才的目的。     

Good to be home? Time‐use and satisfaction levels among home‐based teleworkers

Home‐based teleworking (HbTW) has the potential to provide significant benefits to both employer and employee, but also presents considerable challenges. This paper considers HbTW among UK employees, specifically exploring distinctions in the time‐use of men and women home‐based teleworkers and the impacts of HbTW on employee satisfaction levels, using cross‐section fixed effects panel regression analysis of the British Household Panel Survey. Findings reveal that total time‐use in work activities among men and women home‐based teleworkers is relatively comparable, but the distribution significantly different. For women, housework represents a particular time constraint, reflecting continued presence of the ‘double‐shift’. Homeworkers report greater levels of satisfaction, yet they are more pronounced in respect to paid work than leisure time. Extensive hours of housework reported among women may explain these differences. Nevertheless, home‐based teleworkers report greater levels of satisfaction than other workers, suggesting considerable benefits especially for working mothers.     

The rise and decline of the 'male breadwinner family' in Britain

This paper examines changes in the historical 'compact' aroundthe male breadwinner family (MBWF) in Britain. The rise of theMBWF produced a 'compact' covering the sexual division of labour,the economic support of family members, the distribution oftime and the regulation of marriage and parenthood. Its declinehas been accompanied by an erosion of each dimension of thiscompact, which has reduced gender inequalities but producedother problems. The author argues that a new compact is requiredif solutions to these problems are to be combined with an extensionof gender equity. Particular attention is paid to the role ofshorter working hours as a component of different social arrangementsover time.     

International working capital practices in the UK

This paper reports the results of a survey on the international working capital management practices of the top 200 companies in the UK. The purpose of the survey was to obtain information on some international aspects of working capital management in major British firms.     

租赁——集团内部的税收筹划策略

随着经济的发展,企业合并成为一种比较普遍的经济现象,集团内部的税收筹划极为重要,因此租赁可作为企业集团用以减轻税负的重要筹划方法之一。本文以两个案例为切入点,分别探讨了同属一个利益集团的出租人与承租人在适用税率相同和有所差异时,如何围绕不同经营活动方式,选择租赁作为税收筹划方法,实现整个企业集团税负最小化。     

流动人口工作时间及影响因素研究——基于2013年流动人口动态监测数据的经验分析

基于2013年流动人口动态监测数据,采用有序多元回归计量分析方法深入探讨了流动人口工作时间的影响因素。研究发现:年龄、受教育程度、性别、户口性质、健康状况等个体特征和就业职业、就业行业、就业单位性质、工资收入等就业特征对流动人口工作时间影响显著。应该关注低知低薪农民工群体的过劳问题,规范劳动标准制度,加大对劳动密集型企业、个体户、私营企业劳动者超长工作时间的监管力度。     

工程造价、项目总投资、流动资金有关概念辨析

本文根据国家发展与改革委员会的文件、财政部的会计准则和国外的通用定义,试图厘正在工程建设领域常被混淆使用的工程造价、项目总投资、流动资金等基本概念。