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.     

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。     

浅议施工索赔

建筑企业要高度重视索赔工作,组织和培养过硬的施工管理、索赔队伍,有的放矢,不断提高索赔签证的准确性、及时性和谈判技巧的灵活性、原则性,以最大限度地维护自身的合法权益,在日趋激烈的竞争中胜出,走向良性循环。     

Learning for Innovation and the Skill Premium

The computer revolution took very long to pay off in productivity growth in the computer-using sectors. The relative wage of skilled workers, however, has risen sharply from the early days of the computer revolution onward. As skilled workers wages reflect their productivity, the two observations together pose a puzzle.This paper provides a micro-based explanation for the long diffusion period of the computer revolution. The general equilibrium model of growth zooms in on the research process and provides an explanation for sluggish growth with booming relative wages of the skilled. Technological progress in firms is driven by research aimed at improving the production technology (innovation) and by assimilation of ideas or principles present outside the firm (learning). A new General Purpose Technology (GPT) like the computer revolution generates an initial slowdown in economic growth and an increase in the skill premium.Acknowledgement I am indebted to Theo van de Klundert for suggestions and encouragement. Suggestions by Jan Boone, Bas Jacobs, Patrick Francois, Henri de Groot, Lex Meijdam, Niek Nahuis Sjak Smulders, Harald Uhlig and anonymous referees have contributed to the paper.     

Diffusion and Innovation of New Technologies under Skill Heterogeneity

This article presents a model of innovation and diffusion of machines which embody a new technology. Users of the machines are heterogenous in their skill level. Skilled machine-users adopt new machines first, while unskilled users wait until machines become more user-friendly and reliable. The improvement of machines is the engine of diffusion, and it is carried out by the monopolist machine producer. The speed of diffusion is affected by the skill distribution in the economy. At any point in time, the machine producer can innovate a new generation of machines. The timing of innovation is also influenced by the skill distribution.