持续经营不确定性审计意见对财务困境的预测效用——来自中国A股上市公司2007—2011年的经验数据

以2009—2011年连续三年发生财务困境和连续三年财务健康的A股上市公司各351家,共702家为样本,利用2007—2011年的数据,分析持续经营不确定性审计意见对公司财务困境的预测效用,结果表明:会计师事务所出具的持续经营不确定性审计意见对公司的财务困境具有预测效用,距离公司发生财务困境越近的持续经营不确定性审计意见的预测能力越强,声誉好的事务所出具的持续经营不确定性审计意见对公司财务困境的预测能力更强。因此,注册会计师出具的GCO对公司利益相关者具有一定的决策相关性。     

Validity of GRE General Test scores and TOEFL scores for graduate admission to a technical university in Western Europe*

Graduate admission has become a critical process in tertiary education, whereby selecting valid admissions instruments is key. This study assessed the validity of Graduate Record Examination (GRE) General Test scores for admission to Master’s programmes at a technical university in Europe. We investigated the indicative value of GRE scores for the Master’s programme grade point average (GGPA) with and without the addition of the undergraduate GPA (UGPA) and the TOEFL score, and of GRE scores for study completion and Master’s thesis performance. GRE scores explained 20% of the variation in the GGPA, while additional 7% were explained by the TOEFL score and 3% by the UGPA. Contrary to common belief, the GRE quantitative reasoning score showed only little explanatory power. GRE scores were also weakly related to study progress but not to thesis performance. Nevertheless, GRE and TOEFL scores were found to be sensible admissions instruments. Rigorous methodology was used to obtain highly reliable results.     

高职市场调查与预测课程设计浅析

作为高职市场营销专业的基础课程,市场调查与预测课程有很强的实践性。课程教学中应依据高职人才培养目标,建立基于工作过程的学习情境,从分析课程特点入手,明确教学组织与安排,并对教学实施和实施中应注意的问题进行详细的分析,力争做到教、学、做合一。