论学校体育在素质教育中的地位

加强学校体育是全面推进素质教育的必然要求。体育在学校素质教育中有着重要的作用 :能锻炼学生强健的体魄 ,能培养学生良好的心理素质和高尚的道德品质 ,能培养学生适应社会的多种能力 ,能促进学生健、力、美的和谐发展。     

Too few university graduates. Inclusiveness and effectiveness of the Italian higher education system

Despite the absence of formal entry barriers, Italy is lagging behind the majority of the developed countries in the share of young individuals with tertiary education. Exploiting the administrative data of a large public Italian institution, we analyze student academic careers across recent matriculation cohorts. We propose a flexible discrete-time competing risks estimation that allows overcoming some major limitations of conventional competing risks models. We find that student pathways vary tremendously across prior schooling profiles: for example, the within 4-year dropout probability ranges between 10% and 77%. We observe improvements over time in retention and time-to-degree, and by decomposing changes into components related to the composition of the enrolled population, the choice of the field of study and ‘individual behavior’ after enrolment, we find that the latter plays a major role. However, the improvement is limited in size and does not interest students from the vocational track. Since this progress is not accompanied by an increase in the share of students making the transition from high school to university, altogether our results call for great concern over the inclusiveness and effectiveness of the Italian university system.     

Duration of equity overvaluation and managers’ choice to use aggressive underlying earnings disclosure and accrual-based earnings management: Australian evidence

This paper examines whether equity overvaluation duration influences managers’ choice of different earnings management mechanisms and how corporate governance and the Australian Securities and Investment Commission’s underlying earnings disclosure guidelines influence managers’ choices. The study samples Australian Securities Exchange 200 firms from 2009 to 2016. Findings show that on average, firms more likely engage in accrual-based earnings management in the early overvaluation stage. In later stages, firms more likely disclose underlying earnings aggressively to sustain overvaluation. Additionally, firms with a high proportion of independent directors on the board prefer to disclose underlying earnings aggressively to sustain the equity overvaluation; firms with a low proportion of independent directors prefer both accrual-based earnings management and aggressive underlying earnings disclosure to sustain the overvaluation. Moreover, firms that conform to the Commission’s underlying earnings disclosure guidelines use neither accrual-based earnings management nor aggressive underlying earnings disclosure to sustain overvaluation, but non-conforming firms use both mechanisms.     

Political risk analysis for Canada and Mexico

A new methodology for political risk analysis was developed and applied to Canada and Mexico. The ideas of an interdisciplinary team of corporate and country experts were obtained in mid-1982 via a two-round Delphi inquiry on socioeconomic change and a survey on business contingencies in Canada and Mexico. The information provided by the panelists was used to describe possible future conditions in Canada and Mexico in the context of alternative U.S. and international conditions.     

Market similarity and market selection: Implications for international marketing strategy

International market selection patterns for a sample of 954 new products suggest that firms exhibit a significant preference for markets similar to the home market. Preferences for similar markets decline as firms gain experience in a variety of markets, however. This pattern suggests the importance of uncertainty and information in global market selection and marketing mix management. Alternative means of gathering information about foreign markets permit and support very different approaches to global marketing activity. More fundamentally, a global perspective on the relationship between market conditions, marketing policies and programs, and consumer response can be developed systematically to improve global marketing performance.     

Scientific and technical planning in the People's Republic of China

At a time when Western market economies are struggling with ways of directing and stimulating technological innovation, China, with a highly centralized system for the planning and coordination of science and technology, offers an unusual perspective on the feasibility and operations of a large-scale, national organization of scientific and technical resources. This paper describes the mechanics of the science and technology planning process in the Chinese system and then draws conclusions on a variety of pertinent issues, such as: whether or not planning is actually conducted at a macrolevel; what are the useful sources of information for scientific and technical decision making within the system; what are the motivations for doing research in China's planned economy and how do they affect the research that is done; and, in summation, does the Chinese attempt at macroscience and technology planning really work?     

Cultural influence on corporate and governmental involvement in accounting policy determination in Japan

This study examines the impact of culture on the motivation for, and mode of involvement of, the corporations and the government in accounting policy determination in Japan. Three propositions are developed and evaluated against the events that occurred in the formulation and implementation of the 1976 ordinances on consolidation. Data are derived from source documentation and personal interviewing. Cultural determinants are seen to position the corporations and bureaucracy as influential and conflicting interest groups in accounting standard-setting in Japan and to predetermine a mode of conflict resolution in policy determination that maintains the “balance of forces” between those parties.     

Estimating Market Growth for New Products: An Analogical Diffusion Model Approach

There has been a lot of interest in diffusion models as a basis for prelaunch estimates of the sales of new products, and indeed there have been several models developed that have achieved fairly good acceptance by new product managers. One of the limitations of such models, however, has been the requirement that a sales history for the new product, even a short one from a test market, for example, be available to derive the parameters of the model. For some types of products—consumer durables, services, industrial products, for example—a sales history isn't available. In this article, Professor Robert Thomas suggests some steps toward the development of models that incorporate the attractive features of diffusion models. His approach is to use, in a systematic way, the sales histories of products that can be considered to have analogous features from a buyer's point of view. He illustrates the approach by forecasting the sales of a new service.     

Interactive software for the capture,management, and analysis of data in Delphi inquiries

Studies utilizing the Delphi method are typically the subject of extensive research design. Such studies also have a reputation for being expensive when compared with some other forms of social research. There is a large class of research that may benefit from the use of off-the-shelf software that is used not only in data analysis but also as a medium of communication and data management.This paper focuses on one such software package that incorporates these three aspects with the aim of streamlining Delphi-based research.