图书馆员继续教育和管理培养

随着社会文明和信息化、网络化程度的提高,服务危机极大地影响着图书馆的社会形象和图书馆事业发展,本文从图书馆员继续教育的动力和现实出发,进行了从实践到理论的探索,对培养图书馆员继续教育和管理方面进行了探讨,提出了相应的培训计划。     

以“教学改革创新”为手段,确保继续教育的质量

本文通过对继续教育的定位、教育理念、质量以及学习效果的质量进行了分析,提出了以"创新能力培养"为手段(目标),把握继续教育的特点,从而树立先进理念推进继续教育的终身教育体制,确保继续教育的质量,努力建设学习型社会。     

欠发达地区农村青年突破知识分工“低端锁定”的路径选择——基于湛江农村青年学习心理需求的调查

新农村青年是未来社会主义新农村建设的主力军,其学习需求是新农村建设的知识动力。针对经济欠发达的湛江市农村青年学习需求心理状况进行专题调查,通过对问卷的整理和分析,掌握了湛江农村青年的生存现状,在深入分析湛江农村青年学习、就业现状与心理需求情况下,由点及面地推导当前农村青年对学习、就业的需求,对教育的渴求趋势,提出"依托成人职业教育培训机构发展农村教育、建立健全就业信息服务网络、构建学习型新农村"的发展路径,以推动新农村建设,同时助力农村青年继续教育事业的发展。     

外军继续教育的主要做法及对我军的启示

外军普遍重视继续教育工作,建立专门的技术教育机构并制定了相应的法规,广泛应用虚拟技术等。这些做法为我军继续教育提供了有益的启示和借鉴:更新观念、提高认识是继续教育的必由选择;建立健全各种继续教育机构是做好继续教育的重要保证;深化教学改革是继续教育生存和发展的基础;落实晋升制度是解决学习动力不足的重要手段。     

The association between continuing professional education and financial performance of public accounting firms

This study investigates the relationship between continuing professional education (CPE), a mechanism of professional training, and financial performance of public accounting firms. Both training subject (partner and assistant) and training location (internal and external) are included. Public accounting firms are categorized as big, medium, and small-sized ones. Empirical data are obtained from the 1992–1995 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, ROC. Univariate test and multiple-regression model are employed to examine the financial performance effects of CPE. Main results indicate that both professional training of assistants and external professional training are positively related to financial performance in big-sized firms. Next, we document a significantly positive association between internal training of assistants and financial performance in either big-, medium-, or small-sized firms. Finally, both external professional training of partners in big-sized firms and external professional training of assistants in small-sized firms are positively related to financial performance. Few prior studies investigate professional training of public accounting firms by a regression model due to availability of empirical data. Accordingly, evidences obtained in this study provide useful information to partners for decision-making in public accounting firms under the considerably competitive audit market.     

技能型紧缺人才培养的理论与实践——以广西建筑类专业人才继续教育为例

文章从理论和实践上论述了继续教育是高职院校技能型紧缺人才培养的重要补充手段，明确指出建筑类技能型紧缺人才培养是广西当前促进工业化和城镇化进程的关键所在，并针对全辩制教育人才培养的局限性，提出离职院校建筑类技能型紧缺人才培养的继续教育思路。     

关于高校继续教育发展的调查与思考

长期以来，我国高校的继续教育为社会培养了大批人才，然而，随着社会的发展变化，高校继续教育事业也面临着新的形势和新的挑战。本文根据对高校继续教育发展情况的调查，分析了当前高校继续教育发展中存在的主要问题，提出了高校继续教育进一步发展的对策建议。     

Developing continuing education is the need of cultivating high-quality technical personnel of enterprises

Based on the needs of personnel training in the sustainable development of enterprises, this paper has researched that cultivating high-quality technical personnel of enterprises is the requirements of the sustainable development of enterprises. Universities in the continuing educational process should establish the basic principles of cultivating high-quality technical personnel of enterprises, and developing continuing education in universities and actively exploring the training mode of high-quality technical personnel of enterprises are proposed.     

论企业特殊性重组资产计税基础的确认原则

税法在不阻碍合理的企业重组行为有效实现的前提下,对符合条件的重组各方资产隐含增值给予不定期递延纳税优惠原则的确定。首先,从税收中性的角度出发,税收政策的制定应当尽量不影响或少影响资金、货物、人才和技术的自由流动,税法对重组程序视为没有发生过一样来对待;其次,持续经营条件下的企业重组各方,对重组后企业应税利润的计算,应以重组前企业的税收要素为基础;再次,企业重组的各方获得的是股权支付。实际上并没有实现资产的变现,因而,暂时没有纳税能力,重组企业的纳税义务,应当不定期递延到未来有能力纳税时履行,但重组前后其计税基础总量应当保持不变。     

对学生党员入党前后持续教育管理有效模式研究

随着我国社会主义现代化建设的推进和改革开放的深入,西方价值观对大学生的思想价值观念人际交往产生了深刻影响,如何适应新时期的新情况,切实加强地方高校大学生党员的教育管理,需要引起学生党员的教育者和管理者的高度重视并加以研究。