职业教育制度研究综述

目前,关于职业教育制度的各种研究层出不穷,学者们不仅对职业教育制度概念的看法有很大差异,而且对职业教育制度所包含的内容等也各持己见,当然对于新时期职业教育制度的构建更是仁者见仁智者见智了。但归纳起来,关于职业教育制度的研究大致涉及到内涵研究、比较研究、高等职业教育制度研究、农村职业教育制度研究、职业教育公平问题研究、新时期职业教育制度的构建研究等几大方面的内容。     

The law of one price,noise and “irrational exuberance”: the auction market for Picasso prints

We use prices realized for Picasso prints at auctions worldwide, as well as the 100 prints that comprise his Vollard Suite, to test the law of one price: the proposition that identical art objects sold contemporaneously should command the same price regardless of the auction house or geographic region where the sale takes place. Picasso is the most prolific printmaker of the twentieth century and, from 1977 to 2004, his prints appreciated in price significantly faster than the prints of modern masters as a whole. We find that Picasso prints sold in the United States command higher prices than in Europe. However, prices realized at Sotheby’s in New York are no longer higher than at Christie’s in New York, nor at Kornfeld than at other auction houses. We find evidence of “irrational exuberance” in the transitory nature of the extraordinary prices realized for the Picasso prints included in the 1997 sale of the collection of Victor and Sally Ganz at Christie’s in New York. More generally, we find substantial noise in auction outcomes, a result well known to savvy auction goers.

房地产税可以充当中国地方税主体税种吗？*--兼论房地产税多重职能的定位

通常认为,缩小财富分配差距、充当地方税主体税种、平抑房价是房地产税被赋予的职能。利用CHNS家户调查微观数据估算不同税率水平下房地产税的收入规模,结果表明现有税率下房地产税收入规模无力充当我国地方税主体税种。采用2004—2013年全国省级面板数据的GMM回归结果显示,地方政府房地产税收收入的提高不会抑制房价,反而将会促使地方政府从“经营企业”向“经营城市”转变,通过大力发展房地产业来获取更多的财政利益。因此,房地产税无论是在现实规模充分性上还是在逻辑合理性上都无法成为我国地方税主体税种,缩小财富分配差距的公平职能才是其唯一的核心职能。因此,应构建征收偏向于高收入群体和高档住宅的房地产税制,并控制房地产税在地方税中所占的比例。     

基于OBE的信管专业大数据应用方向人才培养模式研究

[目的/意义]研究基于成果导向教育(OBE)的信息管理与信息系统专业大数据应用方向人才培养模式。[方法/过程]结合信息管理与信息系统专业特点、现状及其与大数据应用的联系,提出基于OBE教育理念进行分方向改革实践的理念,设置大数据应用方向。[结果/结论]采用递进式人才培养模式,在培养目标定位、课程体系规划等方面进行强化建设。     

山西柳林盘子会——独具黄河黄土高原风情的东方狂欢节

传统文化是民族文化的根脉,古老的柳林盘子会在传统文化备受冲击的今天展现出来的蓬勃生命力,为我们展示了一幅推动社会主义文化大发展大繁荣的美好图景。     

体育社团自治在政府购买服务中的角色研究

在推广政府购买服务的大背景下,各级政府都乐于将体育社团选定为承接主体。但是当前的体育社团在社团设立、机构设置、业务活动开展、经费来源、内部章程、运行机制等方面都存在着种种困难。这种自治困境既使政府购买服务缺乏竞争环境,也使政府购买服务的合同制管理难以实现。因此,提出通过主张体育社团的自治制度设计、区分政府购买体育社团自身职能范围之服务、政府购买服务的行政合同法律关系之构建,将体育社团自治嵌入到政府购买服务的大背景中。     

Initial Communication with and Attitudes toward International Students: Testing the Mediating Effects of Friendship Formation Variables

From the theoretical perspectives of intergroup contact, predicted outcome value (POV), and similarity-attraction, this study examined U.S. host nationals’ (N = 342) communicative behaviours in a recent initial encounter with an international student and attitudes toward the student’s cultural group as a whole. Testing of two models indicated the significant sequential mediator effects of perceived similarity-social attraction and POV-social attraction between communication variables (e.g. amount of communication exchange in both models, self-disclosure in model 1, and information seeking in model 2), and intergroup attitudes (e.g. behavioural attitudes). Findings in general demonstrated that contact effects in the intercultural context varied according to specific measures of communication, the mediating mechanisms, and intergroup attitudes.     

A moral basis for prohibiting performance enhancing drug use in competitive sport

A strong moral reason for prohibiting doping in sport is to be found in the bad choices that would be faced by clean athletes in a sporting world that tolerated doping. The case against doping is not, however, to be grounded in the concept of coercion. Instead, it is grounded in a general duty of sport to afford fair opportunity to the goods that are distinctively within sport's sphere of control. The moral reason to prohibit doping need not be balanced against any autonomy claim of athletes who would prefer to dope because, upon closer examination, such claims have no force. The moral reason to prohibit doping does, however, need to be balanced against the enforcement costs imposed on all athletes by effective prohibition.     

公允价值在我国新会计准则中的运用研究

公允价值会计因其提供的信息相关性高、决策有用性强而受到国际会计界的高度重视。我国2006年颁布的新会计准则体系,取得了诸多方面的重要突破,其中最大的亮点在于公允价值的引入和运用。中国新会计准则引入公允价值计量属性,有其可靠的理论依据以及特定的经济背景。在公允价值的具体运用方面,则体现了一定的谨慎性特征。至于公允价值的运用能否实现准则制定当局的预期经济目的,关键在于如何保证其可靠性。     

对资产评估业生存与发展问题的几点认识

企业之间兼并、重组将大量存在,要使合作各方达成合作意向,就需要一个中介组织机构,对合作各方的资产信用作出评价。而科学的运用资产评估的方法是资产评估工作的重要保证。