FDI对行业环境绩效的影响及门槛效应研究——对2004--2010年江苏省制造业29个行业的实证分析

采用2004--2010年江苏省制造业29个行业面板数据,分析FDI与制造业环境绩效的关系,并从工资水平门槛和环境规制门槛两个角度检验了FDI对环境绩效影响的门槛效应。分析结果表明：FDI与清洁生产型行业的环境绩效正相关,而与污染密集型行业的环境绩效负相关;清洁生产型行业的环境绩效与FDI的环境规制和工资水平均呈现倒“N”型曲线关系,污染密集型行业的环境绩效与FDI的环境规制和工资水平分别呈现倒“u”和正“u”型曲线关系;绝大部分行业没有同时处在工资水平门槛和环境规制门槛的最优区间,总体上存在工资水平较低、环境规制强度较弱的情况。FDI对制造业行业环境绩效存在显著的门槛效应,地方政府应有选择地吸纳能够兼顾经济效益和环境效益的外资投入,在制定相关政策时,切忌盲目地、一刀切地提高或者降低环境规制强度和行业工资水平,可依据门槛最优区间对不同行业的环境规制和工资水平加以相应调整。     

不同练习手段组合对田径跳跃运动员专项力量训练效果的实验研究

选择八种常用手段,将三种双腿跳跃练习进行组合,另把五种单腿跳跃练习进行组合,对两组14名跳跃项目运动员进行8周的训练,获取了5项身体素质和BIODEX等速测力仪及KISTLER三维测力台的各项指标训练前后的测试数据.实验研究发现,不同的力量练习手段对人体作用是不一样的,轻负荷、重负荷、单腿练习、双腿练习对人体肌肉的影响有各自的特异性.因此,在力量训练中,选择正确而有效的手段和适宜的运动负荷与强度,把各种不同手段进行合理组合,才能求得最佳的综合整体效益.     

Chinese Early Childhood Environment Rating Scale (trial) (CECERS): A validity study

The Chinese Early Childhood Environment Rating Scale (trial) (CECERS) is a new instrument for measuring early childhood program quality in the Chinese socio-cultural contexts, based on substantial adaptation from the Early Childhood Environment Rating Scale-Revised Edition (ECERS-R). This paper describes the development and validation process of CECERS. Empirical data were collected from a stratified random sample 178 classrooms, from which a random sample of 1012 children was measured for child development outcomes. Guided by the framework of broad conceptualization of validity and validation as advocated by Messick (1989), evidence in a variety of forms is presented and discussed, including content validity considerations (e.g., measuring socially and culturally relevant domains), measurement reliability considerations (e.g., internal consistency reliability, inter-rater reliability), and measurement validity considerations (concurrent validity, criterion-related validity, internal structure based on exploratory factor analysis). The empirical findings for CECERS compare very favorably with the validation outcomes of ECERS-R. The body of evidence accumulated in the validation process supports the use and interpretation of CECERS scores as quality indicators of early childhood education program in the Chinese social and cultural contexts. Limitations and future directions are also discussed.     

Factors affecting the career progress of academic accountants in Australia: Cross-institutional and gender perspectives

Since the late 1980s, Australian highereducation has undergone significant reforms andpolicy changes based on economic rationalismand modernisation of management. This paperexamines the outcomes of the reform processesbased on the career attributes, status andperceptions of work environment of academicaccountants in Australian universities.Similarities and differences between academicaccountants are explored fromcross-institutional and gender perspectives.The data provide insight into a number ofsystemic inequalities between the older andmore established universities and the neweruniversities. In specific, across-institutional analysis based on fouruniversity types: Sandstones/Redbricks,Gumtrees, Unitechs and New (Marginson 1999)indicates that academic accountants in Newuniversities employ a much lower proportion ofstaff with PhD qualification, a weakerpublication profile, and perceive greaterbarriers for conducting research in terms of ashortage of research mentors, colleagues withresearch experience, and post-graduatestudents. Further, the commitment to flexiblelearning and delivery strategies iscomparatively stronger in Unitechs, and posesadditional demands on accounting academics'overall workload. Perceptions of gender-baseddiscrimination by female academic accountantsare generally stronger than their malecounterparts, particularly, in Newuniversities. These results raise severalissues for academic accountants at both theinstitutional and individual level in terms ofequal employment opportunities, management ofresearch programmes, development of teachingstrategies and individual time management.     

公允价值计量的利弊分析

认识了公允价值的涵义及基本特征,分析了公允价值计量的利弊,在此基础上提出了克服弊端,发挥优越性的举措。公允价值计量的优越性表现为:适应金融创新的需要;使会计收益更加真实、全面;有利于企业的资本保全;更加符合配比原则的要求;提高信息的决策有用性。公允价值计量的不足之处在于:公允价值确定的主观性较强;可操作性较差;容易导致利润操纵;信息成本较高。基于此认识,提出克服弊端,发挥优越性的两点举措:普及公允价值计量观念和计量的专门技能;尽快完善与公允价值相适应的市场环境。     

Performance‐approach goals,task‐avoidant behaviour and conceptual knowledge as predictors of first graders’ school performance

The present paper aims to examine the relationship between first grade children’s performance‐approach goal orientation, task‐avoidant behaviours, conceptual knowledge and their achievement in maths and literacy. The sample consisted of 174 first grade children and their class teachers. Children’s self reports of their performance‐approach goals and avoidant behaviours as well as teacher‐reports of children’s avoidant behaviours were used. Our results indicate that performance‐approach goal orientation positively predicts children’s self‐reported task‐avoidant behaviours which in turn have a negative effect on children’s achievement outcomes. The negative effect of teacher‐rated avoidant behaviours on children’s achievement outcomes was even greater than the positive influence of children’s conceptual knowledge. These results suggest that the relationships between goal‐orientations, achievement behaviours and achievement outcomes start to form early in children’s school career (or even before that) and that children’s self‐report of their achievement goals and behaviours provide a valuable knowledge already in this early age.