The Child as Learner, Critic, Inventor, and Technology Design Partner: An Analysis of Three Years of Swedish Student Journals

From Autumn 1998 to Spring 2001, 27 Swedish children (14, at age 5 and 13, at age 7) partnered with an interdisciplinary and international group of researchers supported by a grant from the European Union to create new storytelling technologies for children. After each of the many design activities, children were asked to reflect with drawings and/or writing in a bound paper journal. As the project concluded in the third year, the children's journals were analyzed and four constructs emerged from the data: learner, critic, inventor, and technology design partner. This study examines the motivation for such a research and learning experience, describes the changes in roles we saw represented in our child partners' journals, and suggests possible future directions for educators and technology developers. This revised version was published online in July 2006 with corrections to the Cover Date.     

THE EARLY EXERCISE PREMIUM REPRESENTATION OF FOREIGN MARKET AMERICAN OPTIONS1

The note deals with the pricing of American options related to foreign market equities. the form of the early exercise premium representation of the American option's price in a stochastic interest rate economy is established. Subsequently, the American fixed exchange rate foreign equity option and the American equity-linked foreign exchange option are studied in detail.     

西学东渐与清末民初安徽传统社会观念风气变化

社会观念、社会风气的转变是社会变迁的一个重要方面。清末民初安徽传统的"重义理,轻艺事"观念、"重农轻商""重儒轻商"观念的动摇,男女平等观念开始出现端倪,旧的生活方式和政治生活方式的些许变化及读新书、阅报刊、学外语、出国留学等新风气的出现,表明清末民初安徽传统的社会观念、社会风气在一定程度上、一定范围内有了异于传统的变化。这些变化,既是外力冲击的结果,也是安徽自身为适应时代的变化而不断自我调整的结果。但这些变化主要是发生在城市、城镇及社会上层,广大农村及社会下层的观念、风气还是较为保守的,对安徽社会来说,要使变化从点发展到面,从上延伸到下,还需要一段路程要走。     

不让中州独专美——《钟情丽集》与明前期海南历史文化

文言中篇小说《钟情丽集》问世于明前期海南文教事业取得跳跃式大发展的背景之下,具有鲜明的地域特色和时代特征。它的问世填补了海南在古典小说领域的空白。作者＂不让中州独专美＂的创作心态赋予《钟情丽集》特殊的文化意义。只有将《钟情丽集》与明前期海南历史文化相结合,才能对其思想、艺术特点作出更加深入合理的解读。     

传统儒商文化与现代商人理想人格的型塑

传统儒商文化与现代社会的重要结合点之一,即是从传统商业文化的现代转型出发,将儒商文化作为现代商人理想人格型塑的必要思想资源,从商人精神的觉醒与儒商身份意识的自觉,以地方商帮为依托进行商业文化生态的现代性重建。     

地方政府债务风险预警研究评价及对策探讨

在梳理和回顾地方政府债务风险预警研究文献的基础上,分析了目前地方政府债务风险预警管理研究存在的问题,从实践的角度探讨完善地方政府债务风险预警系统的相关对策,为积极预防地方政府债务风险提供了有益的思路。     

国际经验借鉴下的武义温泉养生旅游发展研究

随着社会进步和经济发展,温泉养生旅游产业正悄然崛起,浙中地区尤其是武义具备了良好的温泉养生文化旅游资源。研究武义县如何大力发展温泉养生旅游,借鉴日本等国际发展经验,创新性地提出具有武义特色的温泉养生旅游发展模式,助推金华县域经济转型升级。     

"腾冲热海" 景区游客消费行为研究

腾冲热海景区是近几年云南省一个快速发展的旅游景区。热海旅游应将注意力放在保山、大理和昆明三个城市;重点加强休闲度假型产品建设;增加游客的满意度。     

财务危机预警系统在商业银行信贷风险管理中的应用

目前,商业银行信贷风险管理中财务分析存在的贷款企业资料不真实、现金流量没得到应有重视、财务分析手段不丰富等主要问题,都会引发财务危机。在信贷风险管理中应用财务危机预警系统,通过对上市公司运营因子、盈利因子、偿债因子、成长因子、现金流量因子、规模因子、行业因子、股权集中度因子的分析,能够及时发现企业可能带来的危机影响。商业银行应准确合理地选择财务危机预警指标,为信贷风险管理提供强有力的依据;建立财务危机预警模型应在会计信息真实完整的基础上,通过对会计信息进行加工、处理来完成。     

Demand for fair value accounting: The case of the asset revaluation boom in Korea during the global financial crisis

When the fair value accounting (FVA) option for property, plant, and equipment was introduced in the midst of the global financial crisis, a significant proportion of Korean firms elected FVA. We attribute this unusual boom in asset revaluations to the nation's culture of government intervention and civilian compliance, which was particularly espoused during this period of financial turmoil, and a foreseeable option to switch back to historical cost accounting. We find that among those firms whose debt‐to‐equity ratios are low, public firms opt for the FVA option more often than private firms, suggesting that the need to communicate fair value information with diversified equity holders is more important than the need to do so with creditors. In contrast, among those firms whose debt‐to‐equity ratios are high enough to warrant such unfavorable dispositions as new debt freezes and monitoring by regulators, we find no difference in the FVA choice between private and public firms. These findings imply that during the global financial crisis, private firms that rely heavily on debt financing have a strong incentive to utilize FVA to comply with government guidelines for the debt‐to‐equity ratio and to ease a potential hold‐up problem by influential creditors.