浅谈税法课程改革的必要性以及存在的问题

针对目前税法课程教学效果不佳的现象,进行了税法教学改革尝试。通过对教学改革实践的分析与总结,归纳税法教学改革元素,建立基于项目导向、任务驱动的税法教学改革模型。我们基于办税员岗位,注重实践操作,并对其在教学实践中的运用效果进行评价。通过教学改革,激发学生学习税法的兴趣,应学生所求,教学生所需,利用多种资源,为学生创造良好的税法学习条件和环境,实现教与学的良性互动。     

技工学校钳工技能实训教学改革之我见

钳工是机械制造中不可缺少的工种。如何深化钳工技能实训课程的改革是摆在高级技工学校面前的一个很重要的课题。我从改革教学内容与教学方法;改善实训硬件设施;适当增加有效实训时间;严格实施钳工技术等级考核等四方面提出自己的看法和改进措施。     

Aging, Asset Markets, and Asset Returns: A View From Europe to Asia

The extent of the demographic changes is dramatic especially in some Asian and European countries. This paper investigates the effect of aging on global asset markets and asset returns, focusing on markets for productive capital, and especially on interactions between European and Asian economic development. Aging has complex effects on the markets for real capital. If elderly people save less than younger people, interest rates will increase. At the same time, however, the younger generation becomes smaller, which reduces the demand for new investment. The equilibrium effect is thus uncertain. Our multicountry computational equilibrium model delivers a subtle picture: there will be some decline in the return from productive capital, but it is relatively small. We find noticeable interaction effects between labor market and pension reforms in Europe on the one hand, and the demographic and economic developments in Asia, especially India and China, on the other hand.     

高职《微控制器技术与应用》课程开发与实践

文章从《微控制器技术与应用》课程在专业中的地位与作用、课程设计、实践教学环节、考核方式进行探讨。     

论我国成人高等教育理念与方法改革

成人高等教育作为我国高等教育和终身教育体系的一大组成部分，在我国和谐社会建设中起着重要的基础性和先导性作用。本文针对当前我国成人高等教育存在的问题，基于和谐社会建设这一时代背景，从教育观念转变、教育模式与方法的特色化改革等方面探讨了新形势下成人高等教育改革与发展的方向与对策，以期推动我国成人高等教育的健康持续发展，促进国家和社会发展的和谐与稳定。     

《高等应用数学》定积分的教学探索

数学教学改革多年都流于形式,传统性强,权威性高,是问题所在。本人将传统16课时定积分教学,打破传统模式,改造成6课时教学,收到了很好的效果,现在拿出来与读者共享。     

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。     

企业会计现状及对策

文章通过对企业会计秩序混乱、会计制度有待完善、对外经济交流和国际协调方面有待加强和会计人员素质有待提高的现状进行分析,提出了完善企业会计制度的一些对策。     

Is regulatory adoption ceremonial? Evidence from lead director appointments

Research Summary: Regulatory bodies often wrestle with the thorny question of whether to mandate a governance practice or allow for organic adoption. While mandates afford rapid diffusion, we theorize that they also result in ceremonial adoptions. Leveraging a quasi‐natural experiment, we compare adoption outcomes for a governance practice—lead director adoption—that was mandated by the NYSE but not the NASDAQ. We find that NYSE firms are more likely than NASDAQ firms to have installed a lead director as a symbolic management tactic, so their lead directors are less effectual. We also find that transient institutional investors are deceived by this symbolic management, but dedicated institutional investors are not. Managerial Summary: Shareholders and analysts often desire to see companies introduce strict governance measures, such as proxy access and independent boards. Consequently, regulatory bodies often wrestle with the thorny issue of whether and when to mandate such practices for all companies. What they might not realize is that mandates may not work as well as they seem. Although more companies adopt reform under a mandate, they do so merely as a symbolic gesture. We look at one governance reform—appointing a lead director—finding that companies who introduce this reform as a result of a mandate appoint someone that is relatively toothless. We also find, though, that savvy investors are not actually fooled by this tactic and will trade out of firms that attempt such symbolic management.     

Welfare effects of the Telecommunication Reform in Mexico

The telecommunication sector in Mexico was highly concentrated until 2013. The sector was mostly composed by a dominant player, a rationed market (low density of services), a poor institutional design, high tariffs, and weak regulation agents. The Herfindahl-Hirschman (HHI) index was 5333 for mobile telephone and 7,029 for fixed telephone services—among the highest scores in the world. In order to promote competition in the sector, Congress approved a reform in 2013 to establish a new regulator empowered to impose asymmetrical rules in the case of the predominance of a single firm. A declaration of preponderance of the dominant player was issued, promoting free interconnection rates and the mandatory sharing of its passive and active infrastructure with the rest of the firms in the industry. The new institutional design led to increased competition in the sector, decreasing the mobile and fixed telephone prices while increasing the coverage and penetration of these services. In this article, an applied general equilibrium model for the Mexican economy is employed to assess the impact of the Telecommunication Reform in Mexico in the telephone sector, consumer welfare, and income distribution. The model is static, encompassing 10 types of consumers (rural and urban and the five income quintiles) and 40 sectors (of which four are disaggregate telecommunications industries). It assumes fixed wages and capital rental prices as well as idle resources. The main results indicate that the effects of the reform are not minor; the drop in telephone prices would reduce the general consumer price index by almost 2%, and the value added would increase by more than 3%, benefiting mainly households in the highest income quantiles.