基于事件分析法的国家创新政策对高新技术产业的影响分析

选取在深圳中小板上市的高新技术企业为样本,运用事件分析法分析了我国2006年以来创新政策中的税收优惠政策的颁布对公司市场价值的影响。与考察单个事件影响原理不同,此次研究的税收优惠政策为＂间断发生的同类事件＂,故通过对该类事件发生作用的事件窗口内的＂异常波动＂来衡量事件的影响作用。实证研究结果表明：税收优惠政策的颁布给深圳中小板上市的高新技术企业市场价值带来了正向影响。此外,以传统的石化产业和新兴的生物医药产业为例,研究创新政策对不同产业公司的影响差异。结果表明：税收优惠政策的颁布对不同产业的平均超常收益率和累积平均超常收益率影响趋势基本相同,均呈现出增长趋势;但相比而言,对新兴的高新技术产业影响更为显著。     

Restless teachers and institutional support for change 1

For the past 12 years the Panel on Research and Development of Instructional Resources of the Committee on Instructional Cooperation (CIC) has published an annual compendium of selected instructional/curricular changes in the Big Ten universities. A content analysis of 398 project summaries is the basis for the interpretive evaluations given in this article. College teaching is more varied than in former years and the discipline teacher generally needs professional assistance in the design of a project and in working out the procedures for evaluation. The position is taken that the resource structure of the university is more out of line with the demands of the time than is the reward structure.