"概论"新课程实施性教学方法的创新研究

继"思想道德修养与法律基础"之后,今年"毛泽东思想邓小平理论与‘三个代表'重要思想概论"课程也在各高校进入教学实施阶段.对此,结合自身实践经验,探讨"概论"新课程教学过程中几种行之有效的方法,包括单元整体教学法、情境教学法和专题研究教学法等.同时具体阐述这几种教学方法在实际教学过程中的运用,探讨和交流与新课程方案和新教材相适应的新教学方法,从而有效提高教学效果.     

WTO环境货物贸易谈判的最新进展及我国的对策

由于南北国家之间的利益冲突,目前WTO成员对环境货物的界定方法和界定标准问题意见不一,谈判陷入僵局。我国的法律对策应为：在摸清家底的情况下提出鲜明的WTO谈判主张,只同意就我国在贸易利益方面具有比较优势的少数环境货物展开自由化：通过缔结自由贸易协定的方法绕开WTO谈判的僵局,直接与其他发展中国家展开区域性的环境货物贸易自由化。     

企业财务分析方法的探讨

企业财务分析的方法有很多种,但并不是企业在每次财务分析时都需要逐一运用这些方法,而是有针对性地根据企业的实际需要从中选择一种或几种方法来加以分析,即比较分析法、趋势分析法、比率分析法、因素分析法等。也可以通过多种方法从不同的侧面去分析企业某一方面的能力或预测企业未来的发展前景。合理有效地运用这些方法,需要我们在实际工作中不断地去探索、去发现。     

Benefits of visiting a ‘dark tourism’ site: The case of the Jeju April 3rd Peace Park, Korea

This research examines visitor experiences at a contemporary dark tourism site: the April 3rd Peace Park on Jeju Island, South Korea, a site commemorating and memorializing one of the most destructive episodes in modern Korean history. The study employed quantitative and qualitative research methods, with 46 semi-structured interviews forming the basis of a questionnaire, and 407 valid questionnaires obtained for data analysis. The implications of the findings are firstly that ‘obligation’ remains a key motivation for a visit, with a number of subsequent visitor benefits also identified. Secondly, that a benefit-based approach provides an effective framework for comprehending visitor experiences in dark tourism contexts. And thirdly, that a ‘hot interpretation’ of visitor experiences in dark tourism contexts remains particularly valid for comprehending visitor experiences, and in turn, for effectively designing and managing dark tourism sites within Asia and more generally.     

Revisiting the convergence hypothesis for tourism markets: Evidence from Turkey using the pairwise approach

This paper empirically revisits the tourism markets convergence hypothesis (Narayan, 2006) for the case of Turkey by employing the newly developed pairwise approach to the analysis of stochastic convergence ( [Pesaran, 2007] and [Pesaran et?al., 2009]). This new approach allows for unit root tests to be conducted on all possible pairs of tourist arrival differentials across Turkey’s 20 major tourist source markets, thus avoiding the need to choose a base source market or total tourist arrivals figure as the benchmark. Using monthly data over the period January 1996 to December 2009, the main finding is that despite considerable ‘co-movement’ of international tourist arrivals in Turkey, there is no evidence of long-run ‘convergence’ among Turkey’s major tourism markets. Cluster-based club convergence analyses alongside bivariate pairwise estimations confirm the lack of convergence and highlight specific tourist source markets with considerable untapped potential. These findings have profound policy implications for Turkey’s inbound tourism planning and promotion.     

Decompositions of corn price effects: implications for feed grain demand and livestock supply

This article examines how corn prices affect the demand for feed grains and the supply of livestock outputs. The differential approach to the theory of the multiproduct firm is employed to examine ex ante decisions about feed grain demand and livestock supply. The estimation results suggest that livestock producers have little flexibility in adjusting the demand for corn in response to an increase in corn prices. The substitutable relationship between corn and distillers’ grains contributes to alleviating pressures on feed costs in response to high corn prices. In addition, the estimation results highlight that the composition of livestock supply can be altered by changes in livestock prices. On the basis of the estimated elasticities, the decompositions of profit‐maximizing input demand are conducted to examine the effects of changes in corn prices on feed grain demand and livestock supply. The decomposition results reveal that an increase in corn prices reduces corn demand but raises the demand for distillers’ grains mainly due to the substitution effects of corn price changes. The decomposition results also show that an increase in the price of corn reduces cattle supply but raises the supply of chicken and pork due to the output relationships in supply.     

网络组织下企业经济租金综合范式观

企业经济租金是解释企业价值创造和获取超额利润的重要工具。在网络组织的情境下,强调租金内生性或租金外生性的传统租金范式已经不能合理解释企业结网协作获取竞争优势的现实。这些范式的一元主义已经制约了对经济租金范式全面的理解和诠释。本文基于科学哲学和社会理论维度对经济租金进行理论分维,并提炼出知识租金这一综合范式观。知识租金认为企业内外部的异质性知识是经济租金的源泉,企业可以通过开放式创新来获取租金。通过开放式创新模式和封闭式创新模式下经济租金的对比分析,论证了知识租金的有效性。     

Ritual legitimation, de-coupling and the budgetary process: managing organizational hypocrisies in a multinational company

The study of participation in the budgetary cycle has formed a prominent part of the research literature concerned with the budgetary process. More recently there has emerged a body of literature concerned with exploring the political and symbolic nature of the budgetary process. The paper reports upon the outcomes of an empirical study of the introduction of `budgetary participation' in a division of a European subsidiary of a large North American car manufacturer. We detail the long process of consultation and negotiation within the subsidiary, and between it and the European Headquarters. The study provides a revealing instance of the roles of formal budget participation as a ritual of control and legitimation without the substantive involvement of middle managers and suggested to us the introduction of de-coupling and organizational hypocrisy alongside the introduction of budget participation. The study pays close attention to the contingent effects of the wider political context of the division and the relationships between the division, its organizational context and organizational environment, and how this context played upon the budgetary process in the division. The outcomes that we analyse at `Delta' reflect the de-coupling strategies and organizational hypocrisies commonly found in public sector organizations. In this wider setting the corporation persists with the ritual of `tight' budget negotiation and target setting and apparent underachievement in performance. Yet we conclude that the complex technological and political context to the formation and siting of Delta continued and may continue to support its existence.$g0     

中国能源补贴政策形成和出口产品竞争优势的关系研究

本文研究中国能源补贴政策对提高中国出口产品竞争力的作用机理,并对出口产品能源补贴载量进行实证分析。我们认为,中国能源补贴政策经历了能源要素的政策性低价、价格粘性和权衡产品竞争力与贸易条件三个阶段,能源要素价值低估成为提高我国出口产品竞争优势的重要因素之一,实证结果表明:中国是一个能源出口大国,出口结构中多以高能耗产品为主,全部能源补贴中约有10%通过出口产品净补贴给国外消费者,呈现出巨大外贸顺差和严重生态逆差并存的悖论。     

农业废弃物循环价值核算方法与案例研究

[目的]以畜禽粪尿、农作物秸秆等可循环利用的农业废弃物为研究对象,以石家庄市为例,测算其农业废弃物循环价值。[方法]文章将畜禽粪尿排放和农作物秸秆均折算成养分,使两种不同类型的农业废弃物以同一量纲进行核算,并运用替代市场法,根据化肥的市场价格,确定养分的折纯价格,进而测算石家庄市农业废弃物循环价值。[结果](1)在时间维度上,可将石家庄市农业废弃物循环价值分为3个时期:2002—2006年为快速增长期,2007—2009年为低谷期,2010—2016年为回升—稳定—下降期,其中2016年全市农业废弃物循环价值量约为21.25亿元,占全市农业GDP的4.42%,占总GDP的0.36%,农业废弃物循环价值潜力巨大。(2)在县域尺度的空间差异上,农业废弃物循环价值与区域农业生产规模密切相关,整体上从西部山区向东部平原地带递增,在农业优势区,如藁城区和辛集市,2个区县农业废弃物循环价值均超过了2亿元,约占全市农业废弃物循环价值量的22.15%,循环价值较小的区县主要分布在不具农业发展优势的市内4区、西部山区和工业区共9个区县,这些地区农业废弃物循环价值约占全市农业废弃物循环价值量的7.86%。[结论]农业废弃物具有大量循环利用价值,这成为实行农业废弃物处理和利用补贴的一大理由,也可成为计算补贴量、相关政策制定的一种依据。