当代艺术审美理想的迷失与重建

中国当代艺术审美理想的迷失从根子上说是有些中国作家和艺术家社会背叛的结果,从美学上说,不但是席勒当年所批判的恶劣倾向的沉渣泛起,而且消解了人对自己的尊严的捍卫和对自由的追求。中国当代艺术审美理想的重建就是要求中国作家和艺术家精神寻根,按照美的规律创造。     

烟台市再就业制度选择的困境与创新

目前下岗与失业人数多 ,分布集中 ,再就业面临的问题主要是经济结构优化与下岗失业人员的“体制内安置”的矛盾 ,下岗失业职工再就业与隐性就业的矛盾 ,产品产业升级与再就业的矛盾 ,保障基本生活与再就业工程资金运用的矛盾 ,下岗失业人员素质偏低、知识结构老化与发展新兴产业的矛盾。解决这些矛盾要通过培育和发展中小企业、鼓励优势劳动者主动下岗创业、少下岗多失业、下岗职工由市区向周边地区转移、提高培训质量等制度创新完成。     

Why We Should Change Our Attitude Towards Distressed Firms

This article surveys ‘creditor‐friendly’ and ‘enterprise‐friendly’ bankruptcy regimes with a focus on the methodology underlying the filter test in distress, as reflected both in its academic treatment and in legal practice. I find that the test exhibits pro‐liquidation bias in designating liquidation of a firm with recovery potential as the Type II error, and in underplaying the benefits of a possible turnaround. Further influences militating against continuation include the power conferred on creditors through the balance sheet criterion and the undervaluation of intangible assets. I make the case for reversing such biases to establish a presumption in favour of continuation.     

Contracting and Reporting Conservatism around a Change in Fiduciary Duties*

We exploit an influential 1991 Delaware court ruling to examine simultaneously two types of conservatism that play important roles in resolving creditor–owner agency conflicts: contracting conservatism and reporting conservatism. The ruling expanded managerial fiduciary duties in favor of creditors for Delaware-incorporated firms in the vicinity of insolvency. In those firms, following the ruling, debt contracts are less likely to include conservative adjustments to accounting numbers used for covenant compliance (i.e., contracting conservatism decreases), while public financial reporting becomes more conservative (i.e., reporting conservatism increases). The decrease in contracting conservatism is concentrated in firms that exhibit a greater increase in reporting conservatism, suggesting that reporting conservatism is more cost-effective in resolving agency conflicts. In addition, the substitution effect is more pronounced in firms facing greater business uncertainty and firms with greater board independence.     

青海省牛鼻子梁地区铜镍矿床的地质特征及找矿前景分析

牛鼻子梁地区铜镍矿床位于柴达木盆地西北缘,阿尔金山南坡.根据板块构造划分,本区大地构造位置属柴达木陆块的柴达木中新生代后造山磨拉石前陆盆地.根据三轮区划成矿带划分,本区属俄博梁华力西期铁、铜、铅、锌、稀土、(钨、铋)成矿带.区内出露地层主要为古元古代金水口岩群斜长片麻岩、透闪石大理岩和第四纪地层.     

Values as determinants of motivation: Tourism and other career choices

Neuman, Yoram, Abraham Pizam and Arie Reichel, Values as Determinants of Motivation: Tourism and Other Career Choices. Annals of Tourism Research 1980, VII (3): 428–442. This study examined the predictive validity of work values in explaining motivational patterns of three groups of career preparation differing in their occupational specificity: Tourism/Hospitality, Management, and Liberal Arts. It was found that the higher the occupational specificity of a career preparation the higher is the predictive validity of work values in explaining work motivations. As predicted, the best relationships between values and motivation was found in the maximally specified occupation, namely: tourism/hospitality students, followed by management students with the liberal arts students — the most flexible occupational group — having the lowest relationship between values and motivation. The implications of the findings for employee selection and motivation prediction in the tourism/hospitality industry are discussed.     

黑龙江森工林区现代化发展评价

通过借鉴区域现代化和林业现代化以及可持续发展的指标体系,设计国有林区现代化发展特殊的评价指标体系,对黑龙江森工国有林区现代化发展水平进行实证分析。黑龙江森工林区仍处于现代化的前期,制约林区现代化的因素主要是经济和社会两个方面,针对制约因素,提出推进林区现代化进程的建议。     

西部国债政策研究

西部大开发以来,国债政策较好地促进了西部经济增长和结构优化,但存在国债资金使用效益低下、债转贷资金归还难、债务风险较大以及积极财政政策淡出带来的资金短缺等问题。近期内国债政策仍然是促进西部经济发展的主要手段。应严格国债资金管理,发挥国债资金导向作用;改革债转贷制度,允许有条件的地方政府发行公债;并有效防范和控制地方政府债务风险。     

R&D Investments and Tax Incentives: The Role of Intra-Firm Cross-Border Collaboration*

U.S. multinational corporations increasingly use intra-firm, cross-border research collaboration to disperse R&D across different countries. This paper investigates the implications of such collaboration on the abilities of firms to garner benefits from R&D tax incentives. We find that the association between R&D intensity and tax incentives is three to five times larger when firms have extensive cross-border collaboration connected to a country. We also find that the effect is stronger when local intellectual property protection is weaker and when local innovation resources are higher. Our results suggest that cross-border collaboration helps firms achieve more tax-efficient R&D investments both by reducing the nontax frictions posed by weak intellectual property protection and by increasing the nontax benefits of foreign R&D.     

国有企业下岗职工再就业问题的思考

随着我国市场经济的进一步发展,下岗职工问题也日趋尖锐,给政府经济带来了极大的负担,同时也造成了劳动资源的浪费;企业职工下岗的原因是多方面的,主要是历史性、体制性、结构性和科学进步等原因所造成;要处理好下岗问题,各级地方政府要重视失业率,进一步深化企业改革,大力发展第三产业以拓宽就业领域,对下岗职工进行教育培训,提高他们的素质使其重新走上工作岗位.