渔业经济学思考之一:渔业经济学的学科位置与研究前沿初探

本文通过简单回顾国内外关于渔业经济学的学科建设成果,结合我国渔业经济实践的特点指出了渔业经济学在整个经济学中的学科位置,在此基础上进一步指出我国目前渔业经济学研究的六大领域以及每一领域的前沿课题。     

从科学理性到日常事务理性——常人方法学对社会研究方法的突破

现代社会学诞生于科学主义盛行的时代,其研究方法也受到科学理性的影响,基本上是主客二元对立的 实证主义取向。加芬克尔的常人方法学以独特的研究方法把社会学的视角定位于常人的生活之中,奠定了传统社会 学向后现代社会学转变的基础。     

A Note on Selecting a Response Measure for Financial Distress

Since 1966, researchers have examined financial distress prediction models to determine the usefulness of accounting information to lenders. These researchers primarily used legal bankruptcy as the response variable for economic financial distress, or included legal bankruptcy with other events in dichotomous prediction models. However, theoretical models of financial distress normally define financial distress as an economic event, the inability to pay debts when due (insolvency). This study uses a loan default/accommodation response variable as a proxy for the inability to pay debts when due. The purpose of this note is to empirically test whether or not using the inability of a firm to pay debts when due, loan default/accommodation, as a response measure produces different results than using legal bankruptcy as the response measure. The study's empirical results show that legal bankruptcy and loan default/accommodation financial distress prediction models produce different statistical results, thus suggesting that the responses measure different constructs. A loan default/accommodation model also fits the data better than a bankrupt model. Our results suggest that a loan default/accommodation response may be a more appropriate measure to determine which accounting information is most useful to lenders in evaluating a firm's credit risk.     

深化对劳动和劳动价值论的认识

我国社会主义市场经济的建立与发展过程中出现的新问题、新情况，需要我们深化对马克思主义劳动价值论认识。本文主要从劳动的价值概念及其度量、方法论、要素贡献率与劳动价值论的关系三个方面予以探讨，旨在对重建当代马克思主义经济学有所裨益。     

谈素质教育观下的中师体育教学

本文通过对中师体育教学特征、中师体育要素构建的分析，有针对性地提出中师体育教学策略。     

Consequences of the Treasury Single Account Policy on the Wealth of Nigerian Commercial Banks’ Shareholders

We examine the impact of the Nigerian government’s Treasury Single Account (TSA) policy to withdraw the funds of Ministries, Departments and Agencies from commercial banks. Following the economic policy uncertainty theory, we use an event study methodology to measure the impact of the TSA policy on the shareholders’ wealth. Our results reveal that the announcements and subsequent final implementation of the TSA policy caused negative abnormal returns and losses on the wealth of the commercial banks’ shareholders. This article contributes to the literature on stock market reaction to policy announcements and the unintended consequences government policy can have in an emerging economy.     

Christmas cards,Easter bunnies,and Granger-causality

This paper takes a closer look at the conceptual grounds of the notion of causality in Granger’s sense. We start with the often jokingly made remark that ‘Christmas card sales Granger-cause Christmas’. Then, we extend the example to the more challenging case of chocolate Easter bunny sales and Easter. We show that any references to Granger-causality in these cases are due to the misinterpretation of the concept. Moving further on methodological grounds, we argue that the concept of Granger-causality calls for a multivariate framework of analysis. This is because taking all available relevant information into account is indeed required in Granger’s definition of causality. This is also in line with rational behaviour and learning under imperfect and incomplete information. The implications of employing a multivariate framework of analysis is discussed in terms of the additional insights it brings; namely, direct, indirect, and spurious cases of Granger-causality. Finally, we examine the semantics of the definition of causality in Granger’s sense.      

基于创新扩散理论的ERP应用实证研究

结合大量文献及对企业ERP实施的调研分析,基于创新扩散理论(DOI)构建了包含企业内外部影响因素(ERP兼容性、ERP复杂性、ERP相对优越性、企业管理机制、企业复杂性、外部竞争压力、高层管理者支持、业务流程重组和实施顾问)和衡量ERP实施成功的两大标准(ERP扩散广度和ERP扩散深度)的ERP创新实施成功模型,提出相应理论假设;并以中国企业为样本进行问卷调研和统计分析,实证结果表明,其中ERP相对优越性、ERP复杂性、高层管理者支持、企业复杂性、实施顾问、竞争压力和企业管理机制对ERP实施成功具有显著影响。     

电子商务环境下企业外包模式存在的问题及对策研究

作为一种重要的管理理念和经营方法,企业外包已经有70余年的历史了。但是直到20世纪90年代初“外包”才开始成为一种企业有效的运营模式,作为一种高效率的新型产业快速崛起。文章首先从电子商务对企业外包的影响出发,进而论述我国企业外包模式改革过程中的问题,最后论述了我国企业外包模式改革的对策。     

小议英语专业基础阶段的词汇教学

英语专业学生在基础阶段时,词汇的学习显得尤为重要,它是其他英语学习与应用的基础。而词汇的学习需要策略,文中从语境和构词法方面论述了这两点对于学习词汇的重要性。