畜禽养殖废弃物市场化困境及破解对策*——基于四川邛崃的实践

[目的]畜禽养殖废弃物已成为我国农村环境的首要污染源,但其本身是一项较好的农业资源,环境污染与资源浪费并存,政府和学者们皆提出"市场运作"思想,而当前畜禽养殖废弃物市场化利用水平低、市场化进程慢。通过选取我国畜禽养殖废弃物市场化作为研究对象,探究畜禽养殖废弃物市场化困境,结合四川邛崃的成功实践,提出推进畜禽养殖废弃物市场化的政策建议,实现资源化利用,减少农业面源污染。[方法]文章主要采用规范与实证相结合的方法,以市场经济学理论内容为研究框架,剖析当前畜禽养殖废弃物市场化困境,结合四川邛崃的实证分析提供经验借鉴,并提出政策建议。[结果]畜禽养殖废弃物市场运作面临较大困境:市场主体缺位;相关产品的市场价值低、供求脱节、价格扭曲、市场制度匮乏等,严重制约畜禽养殖废弃物的市场化利用。[结论]面对环境污染与资源浪费的矛盾,畜禽养殖废弃物的市场化是行之有效的途径,但目前其市场化还处于萌芽、摸索阶段,应加强政府引导,科学界定相关环境产权,明确责权利;培育多元化市场参与主体,建立与完善畜禽养殖废弃物市场体系;积极探索多种市场运作模式等,实现畜禽废弃物资源化利用,加快推进面源污染的防治。     

Enhancing Students' Enabling Competencies: Student Perspectives and Recommendations for Educators*

Employers continue to express concern that accounting graduates lack the necessary competencies when they enter the workplace. These concerns have been addressed in part by periodic revisions to Chartered Professional Accountants of Canada's (CPA Canada) CPA Competency Map, which is used to define competencies for entry into the profession. The CPA Competency Map has recently been revised to include a new set of enabling competencies (often called generic or soft skills). However, the accounting literature highlights a concern that time and resources spent on the expanding set of enabling competencies could take valuable resources away from teaching technical accounting skills. In addition, the education literature indicates that student motivation plays a key role in learning. If students are motivated to learn enabling competencies, then educational efforts could be more efficient and effective. Conversely, a lack of student motivation could reduce student engagement and learning. To address these concerns, we investigated the student's perspective on the importance of enabling competencies as well as on how and where enabling competencies should be learned. We surveyed 380 students enrolled in the CPA Canada Professional Education Program (PEP). We investigated the three new enabling competencies that are most distinct from the previous set of competencies and that may be the most difficult for accounting educators to teach: adaptability and resilience; creativity and innovation; and active listening. We asked students about the importance of these new enabling competencies for their future careers and whether the competencies should be taught in PEP or in the workplace. Our results indicate that students believe that the new enabling competencies are important and should be learned in both the classroom and the workplace. Moreover, student responses to open-ended questions provide educators with suggestions on how to incorporate enabling competencies into the classroom by blending activities that could simultaneously enhance enabling competencies with technical competencies.     

人民币实际汇率变动与FDI流入结构：理论模型与实证分析

随着FDI流入我国规模的扩大,引资结构也发生了很大的变化。同时,伴随着我国经济实力的增强,FDI流入已从高速成长期进入成熟期,因此,人民币汇率变动对FDI的影响也表现出一定的复杂性。将FDI流入我国的类型划分为贸易型与非贸易型,从投资商谋求利润最大化的微观视角,建立人民币汇率变动与不同类型的FDI之间关系的理论模型。进一步地,利用2006-2011年的月度数据对理论模型的观点进行了验证。研究结果显示,我国制造业FDI与服务业FDI均与人民币汇率呈现正相关关系,但是短期还表现为一定的负相关性。两行业FDI流入成为人民币汇率变动的重要因素。     

再论自发过程及热力学过程判据

自发过程是热力学的一个重要概念,它与热力学第二定律相结合可指明过程的方向,然而到目前为止自发过程还没有一个令人满意的定义,给物理化学教学带来了困难。为了解决此问题,针对公认的自发过程的例子进行了严格分析和总结,在此基础上指出了目前典型的自发过程定义存在的问题,指明这些问题是由人们在讨论自发过程例子时没有注意系统的划分而导致的。给出了意义明确的自发过程定义,引出了给定条件下能发生的非自发过程的概念。将这些概念和热力学第二定律相结合,得到方便实用的过程方向判据,克服了以往自发过程定义的模糊性。     

组织内部知识共享的博弈分析及管理对策

知识经济时代,知识成为企业最重要的战略资源,如何促进组织内部知识共享已经成为现代企业管理的研究重点。通过合作博弈和非合作博弈模型的建立与分析,明确组织内部知识共享的关键因素,进而提出促进组织内部知识共享的对策,提高组织知识共享的能力与效率。     

Practice Makes Better: Using Immersive Cases to Improve Student Performance on Day 1 of the Common Final Examination*

In the context of an accredited CPA program, we investigate whether an immersive case delivered over several weeks in a team-based environment in the Performance Management elective module improves student performance on Day 1 examinations and whether all students benefit equally from the immersive case. Results show that using an immersive case prior to Capstone 1 significantly improves student performance on practice Day 1 examinations and Day 1 of the Common Final Examination (CFE). Although high-ability students and non-English-as-a-second-language (ESL) students with co-op experience perform better regardless of whether an immersive case is used, ESL students benefit from using an immersive case when evaluating performance on Day 1 of the CFE. In addition, spending six to eight weeks preparing extensively for the CFE after graduate classes end in July seems to contribute to closing performance gaps between students. This study benefits the education process by identifying a tool that educators can use to improve performance on the CFE. It provides insights that may prove useful to CPA Canada and accredited post-secondary institutions as they revamp their programs to align with Competency Map 2.0.     

创始高管团队薪酬激励对真实盈余管理的影响研究

以2009—2012年的创业板市场上市公司为样本,研究了创始高管团队不同薪酬激励形式对真实盈余管理水平的影响。结果发现,创始高管团队的货币薪酬、在职消费程度均与真实盈余管理水平存在一种显著的U型曲线关系,表明了货币薪酬和在职消费对真实盈余管理的两面性影响。而创始高管团队的股权薪酬与真实盈余管理水平正相关,这表明并不是股权薪酬越高,真实盈余管理水平越低,这意味着提高股权薪酬会加大对真实盈余管理的诱发行为。