基于现金流量法的企业外汇风险暴露度量研究

随着中国企业国际化程度的提高,由汇率波动所带来的企业价值变化的外汇风险将越来越大。因此,如何准确而简约地衡量企业外汇风险是一个亟待解决的问题。从这个角度出发,通过实证研究发现现金流量法能较好地度量中国企业的外汇风险暴露。     

论词境的“空白”

“空白”在中国古典艺术中是一个很重要的范畴。中国古典艺术,无论是国画、书法、还是诗词文章,意境之中有空间、有荡漾,神明里透出幽深,不但传达着作者的生命情调,也代表着中国古代文人的宇宙意识。从“空白”论的思想渊源入手,浅析其内在意蕴,及其给词带来的审美特质——空灵,并通过分析“空灵”的美学意义,力图探寻词这种特殊的诗体的内在精蕴,以及词作为有宋一代文学巅峰的文学精神。     

一起专利权转让合同仲裁案带来的启迪

专利权转让是一种普通的民事行为，所涉及的交易内容并不复杂。但是，如果当事人对此类转让缺乏必要的了解，则可能产生不必要的纠纷。下述案例分析或许能够说明问题。     

Individual differences in an English learning achievement system: gaming flow experience,gender differences and learning motivation

Despite the growing interest in digital game-based learning (DGBL), there has been a lack of attention paid to the effects of individual differences, such as gaming flow experience and gender differences, in a reward-based achievement system. To this end, this study developed an achievement system with a reward mechanism to facilitate English learning. This study investigated how individuals’ gaming flow experience levels affected their levels of learning motivation, and whether any gender differences existed in gaming flow experience and learning motivation while engaging in the achievement system. The results showed that gaming flow experience significantly predicted learning motivation, whereby the students with high gaming flow experience were six times more likely to have high learning motivation than those with low gaming flow experience. Subsequent analysis showed that the female students had significantly higher gaming flow than the male students, but the male and female students showed similar learning motivation. Furthermore, the results indicated that the male students achieved more interactive rewards than the female students, but no significant differences were found in the male and female students’ achievement of other types of rewards. Based on these findings, the authors contribute to the literature by developing a framework which can be applied to support designers to accommodate individual differences in DGBL.     

邓小平关于区域发展的基本思想及其指导意义

邓小平同志有关区域经济发展问题的论述,如社会主义的本质就是通过改革和发展而求得人民的共同富裕;抓住有利时机加快发展,力争隔几年上一个台阶,要求有条件的地方要尽可能快速发展,鼓励一部分地区和一部分人先富起来,以先富带后富、帮后富,最终达到共同富裕,对指导西部大开发及发展北海经济具有重要的指导意义。     

Duality of Li2CO3 in Solid-State Batteries

Solid-state batteries(SSBs) have been considered the most promising technology because of their superior energy density and safety.Among all the solid-state electrolytes(SEs),Li₇La₃Zr₂O₁₂(LLZO) with high ionic conductivity(3 × 10^-4 S/cm) has been widely investigated.However,its large-scale production in ambient air faces a challenge.After air exposure,the generated Li₂CO₃ layer deteriorates the ionic conductivity and in...     

应用数学在“智能结构”构建中的作用

“新三要素”给我们在教学改革和创新教育中提出了新的课题。如何使应用数学这门基础工具学科充分发挥它的作用,使自身得以提高和完善?本文就此从目的性教学(素质方面的培养)、启发性教学(能力方面的培养)、情趣性教学(技能方面的培养)三个方面阐述其在构建学生“智能结构”中的具体作用。     

多目标整数规划数学模型设计

就三维合班问题，建立了多目标整数规划的数学模型．避免了人工排课的随意性和盲目性。     

Teachers’ cultural differences: case studies of geography teachers in Brisbane,Changchun and Hong Kong

The primary purpose of this exploratory study is to identify variations in the ways in which individual teachers in different educational contexts interpret their curriculum and plan their lessons and in particular to explore the possibility that cultural differences as identified by Hofstede (1991) may be a contributing factor to understanding how teachers understand their work. “Educational reform” has become a catchphrase in the Anglo-American world, including the United States, Canada, Australia, and England and Wales, as well as in the Confucian Heritage Areas such as Mainland China, Singapore, Hong Kong, and Taiwan. Across the world, the educational reform measures being implemented are surprisingly similar. This paper describes a study of how geography teachers in Queensland, Australia, Hong Kong, and Changchun, China, plan their lessons and curriculum. From classroom observations and interviews with the teachers involved, we confirmed marked differences in each location regarding their cultural traits of power distance, individualist and collectivist preference and uncertainty tolerance, and that these traits appear to be highly influential in their curriculum planning. Despite the small scale of this study, we contend that there are good reasons for caution before national education systems import policies and curriculum reform initiatives from other countries for unthinking adoption.