如何在课堂上培养职业判断能力

会计教学的目的不仅在于训练学生毕业时即已成为一个专业人员,而且是在培养他们未来成为一个专业人员应有的素质。会计教学改革的首要任务,是如何着力提高会计专业学生职业判断能力的培养。会计职业要求不仅要具备良好的理论基础,还必须能够在实践中运用这些知识。会计职业判断就是在符合国家法律法规的前提下,如何在可持续的基础上为所有者价值最大化进行企业会计政策的选择与设计。     

Changes in the Finnish Wage Structure: Will Demand and Supply Do?

This study addresses changes in the wage structure in Finland between 1977 and 1995, and provides a simple explanation based on the demand for and supply of skills. The single index model of Card and Lemieux (1996) is augmented by incorporating changes in the supply of skills. The augmented model adequately accounts for the changes in relative wages between groups of different education and experience, but does not capture the changes in the within-group distribution.
JEL classification : J 31     

Emotional and interpersonal competencies and leader development

A variety of recent leader development programs have focused on improving leaders' emotional and interpersonal competencies. Decades of leadership research suggest that these “people skills” are crucial for leader effectiveness. This paper reviews the history of these leader development programs as well as research on emotional and interpersonal competencies. Suggestions for grounding leader development programs in sound research on emotional and social competencies, as well as an agenda for future research on the development of leader emotional and interpersonal skills, are provided.     

Competitive effects of Basel II on US bank credit card lending

We analyze the potential competitive effects of the proposed Basel II capital regulations on US bank credit card lending. We find that bank issuers operating under Basel II will face higher regulatory capital minimums than Basel I banks, with differences due to the way the two regulations treat reserves and gain-on-sale of securitized assets. During periods of normal economic conditions, this is not likely to have a competitive effect; however, during periods of substantial stress in credit card portfolios, Basel II banks could face a significant competitive disadvantage relative to Basel I banks and nonbank issuers.     

Initial Margin Requirements, Volatility, and the Individual Investor: Insights from Japan

Initial margin requirements represent: (1) a cost impediment to the wealth constrained investor and (2) a potential way of mitigating excessive volatility. However, prior empirical research finds that margins are not an effective tool in reducing volatility. We consider the possibility that margins primarily affect certain stocks and investors. Specifically, we test whether margins affect individuals who, as a group, we believe to be the investors most affected when margin requirements change. Our initial empirical tests, however, do not support this contention.     

培育消费技能:提高消费满足程度的关键

消费技能是消费者和消费资料相结合的技术和能力。这种能力从根本上决定着消费需要的满足程度。本文依据经济学原理论证了培育消费技能的必要性,并在对消费技能进行界定的基础上,提出了企业培育消费技能的对策。     

文体学理论在英语写作教学中的应用

依据文体学的理论，从英语语篇的词汇、句法、篇章三个层面进行分析论证，并结合教学实践阐述文体学理论对书面表达的指导作用和实际效用，以此提高学生的英语书面交际能力。     

浅析中国学生在英译汉中的"English Chinese"现象

翻译历来是中国学生的弱项,除了汉英翻译中大家常提到的“Chinese English”现象外,英汉翻译中也存在着“English chines”的现象。该文针对这一现象,从文化差异、翻译技巧和汉语文化修养三方面分析了原因,提出了一些解决的办法。     

医学学生临床技能培训的探讨

探讨强化临床医学专业学生实践技能方法，提高医学生临床应用能力和技能操作水平，提高医院带教老师和病人对学生的满意度。选择2003级临床医学专业43名学生为研究对象，设计实习前强化训练内容和方法，逐项进行训练，随机抽样测试并对比强化训练前后学生技能成绩。通过实习前强化训练，学生体格检查技能成绩、病历书写及医嘱等合格率与强化训练前相比有显著的差异性（P〈0．01）。对医学生开展实习前强化训练，是提高医学生临床应用能力及实践技能水平的有效方法，具有一定的实用价值。     

Voting requirements, concessions, international side payments and the European Monetary Union

This paper addresses the question of criteria for selection of EMU members. We identify two factors in the decision process: (1) The costs and benefits which the individual countries attribute to alternative EMU arrangements (`hard-core', medium-sized, all EU members), and (2) the binding institutional restrictions, i.e., the distribution of votes in the European Council and the minimum vote requirements. Within this framework the EU countries are assigned to different groups according to their degree of convergence. Based on stability concessions and side payments these groups decide on the final EMU composition. We show that minimum vote requirements can lead to a suboptimal size of the EMU and can threaten the feasibility of a multi-speed monetary union.