改善城市建设的投融资模式初探

随着我国的经济改革和城市化的发展深入,传统的城市建设投融资体制已发生了巨大变化,原有的融资管理模式已难以适应城市快速发展的需要。城市发展急需城市建设投资公司作为投融资平台和载体。通过对本人所在集团公司的实际案例分析,阐述了城市建设投融资模式的演进,指出必须创新城市建设投融资机制,才能更好地推进城市建设事业的快速发展。     

Tokenized index funds: A blockchain-based concept and a multidisciplinary research framework

In response to the bleak prospects of today’s financial markets, a wave of financial and technological innovations emerges, bringing about potential benefits but also new challenges. For instance, tokenized securities are a new kind of blockchain-based asset enabling price stability, programmability, pseudonymity, and transaction efficiency, while also introducing new regulatory challenges and uncertainties. Conversely, index funds are an established investment device enabling broad diversification in a cost-effective, tax-efficient, and transparent way, while potentially also contributing to concentration of market power, intermediation cost, access barriers for underbanked or impoverished investors, increased market volatility, and human behavioral challenges. This paper conceptually develops Tokenized Index Funds as a hybrid approach that combines the benefits of tokenized securities and index funds while alleviating some of their drawbacks. Based thereupon, a corresponding multidisciplinary research framework is presented, with sample research questions along the activities of design and features, business and economics, management and organization, and law and regulation.     

新形势下加强高职金融专业职业道德教育的思考

金融业是与货币资金打交道的行业,保持金融业持续稳定的发展,其从业人员的职业道德素养显得尤为重要。事实证明,由美国次贷危机而引发的全球金融危机其中很重要的一个原因就是一些金融从业者缺失了应有职业道德和职业准则,故而在高职院校金融专业人才培养过程中必须将道德素质教育摆在重要位置,培养学生成为素质过硬的职业人。     

实践导向下的高等教育“4S”教学模式研究——以国际金融学为例

在就业压力日益增加的今天,以就业为导向、以实践为导向的教学模式曾一定程度上促进了高等教育的发展。然而由于部分高校在理解上的偏差,使得这种教学模式出现定位治标不治本的现象,导致实践教育与知识教育严重失衡、理论学习与实践操作严重脱节、教师与学生主导地位本末倒置等诸多教学问题。文章以国际金融学为例,以当前教学过程中所存在的一系列问题为切入点,借鉴发达国家的先进教学理念,重构以实践为导向、以专业教师为引导、以学生自主学习为核心、以实验行政等教辅人员为支撑的"4S"教学模式,以期为完善高等教育教学模式提供相应建议。     

Research and development, cash flow, agency and governance: UK large companies

This paper investigates the determinants of R&D expenditure using a sample of UK listed companies with the highest spend from 2000 to 2005. We investigate the effect of corporate governance and ownership on R&D, using panel data. The results provide some evidence that more governance tends to depress R&D activity, a finding that is robust to whether a composite or disaggregated index of governance is used. One innovation of the paper is that we treat agency and finance effects interactively. The ownership stake of the CEO appears to be supportive for R&D.     

An institutional theory investigation of U.S. technology development trends since the mid-19th century

Drawing on institutional theory, we examine how institutions have influenced technology development trends in the U.S. since the mid-19th century. Based on an inductive analysis of the history of technology development and corporate R&D, we show that both formal and informal institutional rules and constraints played a role in the initial rise of markets for technology, their decline during the early-20th century, and their eventual return at the end of the 20th century. We also find that formal and informal institutions influenced the widespread adoption of in-house R&D labs during the mid-20th century. Our study integrates insights from both the economics and sociology branches of institutional theory. This perspective is particularly useful to analyze historical phenomenon and shifts in trends across long time periods.     

美国经济刺激计划中教育投入的政策导向及其影响

经济危机是市场经济的产物,教育在市场经济国家被视为政府责任,因而经济危机时期在政府的应对举措中,教育往往都是其中的主题之一。本文讨论了在当前国际金融危机背景下,美国经济刺激计划中教育投入所包含的政策导向,并分析了其可能带来的长期影响。     

日本高等教育财政倾斜配置及其效果分析

日本基于效率、公平准则制定了各种高等教育财政分配制度。但在分配结构中,各制度所占比例差距甚大,凸显出效率优先的基本准则和“以国立为主、研究型为重”的分配模式。实践证明,该模式是日本实现高等教育财政追求学术卓越之功能的最佳选择。虽然倾斜配置政策出现了诸多问题,特别在效率与公平问题上,教育界提出各种质疑,但在教育资源有限的条件下,过度优先效率和效能或许是无奈之举。     

浅论经济效益审计

开展效益审计应坚持效益审计与财政财务收支审计相结合的方法。审计机关应以揭露管理不善、决策失误造成的严重损失浪费和国有资产流失为重点,促进提高财政资金管理水平和使用效益,维护国有资产安全,加强对权力的监督和制约。     

文学作品中英汉翻译的美质再现

在英汉翻译过程中,译者常常专注于语义的传递而忽略了对美的感知,如此译作很难成为佳译。翻译牵涉到两种语言的转换过程,对语言美质的认识与追求是提高译文水准的关键。本文试以翻译美学思想为视角,来讨论译者是如何运用其审美意识再现原作的形式美和非形式美以提高译文审美效果的。