衍生金融工具的计量研究

衍生金融工具因具有高风险性、时态未来性及品种多样性等特点，其计量问题一直是会计核算的核心和难点。传统的会计计量理论和方法已无法满足其要求。为此，有必要改进现行的会计核算体制，以公允价值取代历史成本对衍生金融工具进行计量，以增强信息披露的力度。     

Implied Preference for Seismic Design Level and Earthquake Insurance

Seismic risk can be reduced by implementing newly developed seismic provisions in design codes. Furthermore, financial protection or enhanced utility and happiness for stakeholders could be gained through the purchase of earthquake insurance. If this is not so, there would be no market for such insurance. However, perceived benefit associated with insurance is not universally shared by stakeholders partly due to their diverse risk attitudes. This study investigates the implied seismic design preference with insurance options for decisionmakers of bounded rationality whose preferences could be adequately represented by the cumulative prospect theory (CPT). The investigation is focused on assessing the sensitivity of the implied seismic design preference with insurance options to model parameters of the CPT and to fair and unfair insurance arrangements. Numerical results suggest that human cognitive limitation and risk perception can affect the implied seismic design preference by the CPT significantly. The mandatory purchase of fair insurance will lead the implied seismic design preference to the optimum design level that is dictated by the minimum expected lifecycle cost rule. Unfair insurance decreases the expected gain as well as its associated variability, which is preferred by risk-averse decisionmakers. The obtained results of the implied preference for the combination of the seismic design level and insurance option suggest that property owners, financial institutions, and municipalities can take advantage of affordable insurance to establish successful seismic risk management strategies.     

论语篇体裁理论在英语写作教学中的应用

本文以系统功能语言学的语篇体载理论为依托，对该理论在大学英语写作教学中的应用进行了探讨。教师在写作教学实践中可以从引导学生挖掘不同语篇体裁的交际目的和社会文化背景入手，指导学生从宏观角度有效把握不同语篇体裁的概括性结构定武，鼓励学生逐步改进思维方式，从而全面提高写作能力。     

论破窗理论对高校班级管理的启示

班级管理在大学教育中的作用十分重要。从破窗理论出发．明确了班级环境在班级建设与发展中的重要地位，论述了班级中潜抑力量与压抑力量转化的意义，在此基础上进一步提出，要从加强日常管理、形成良性反馈机制、处理好突发事件三个方面预防“破窗现象”，并针对破窗理论的运用提出了建议。     

毛泽东与“另起炉灶”的外交战略理论和实践

建国之时,毛泽东和党中央根据当时的国际形势,从中国人民的根本利益出发,提出和实施“另起炉灶”的外交战略,成为新中国在当时最重要的外交方略之一。“另起炉灶”外交战略理论的提出实施,彻底划清了新中国外交与旧中国外交的界限,从根本上维护了“一个中国”的原则,使新中国走上了真正独立自主的道路。因此,“另起炉灶”的外交战略理论不仅具有伟大的历史意义,而且具有伟大的现实意义。     

Effects of Marriage and Children on Financial Risk Tolerance: A Synthesis of Family Development and Prospect Theory

Family development and prospect theory were used as a framework to predict variability in individuals' subjective financial risk tolerance within distinct family structures. Gender, age, and income were expected to interact with the main effects of family structure (marital status and children). Theory-generated hypotheses were examined in Study 1 (data from university housing respondents, n = 76) and Study 2 (the 1998 Survey of Consumer Finances, n = 4,305). One family structure main effect (child presence) was significant for investment risk tolerance in both studies. Family structure interactions (marital status × age and child × income) were significant for employment risk (Study 1), and child × age was significant for investment risk in Study 2.     

国际营销中产品的包装、促销与传播学

全球经济一体化和企业国际化要求企业必须面对国际市场,参与国际竞争而重视国际营销则是颇为重要的方面。据此从包装的重要性出发,阐述了包装对于促销的意义、发展,进而论述了竞争整合营销传播战略对于企业的要求。     

谭献词学理论的继承与创新

谭献是晚清一位词学大家 ,在继承常州派张惠言、周济词学理论的基础上 ,根据自己创作和整理词集的经验和心得 ,提出了新的词学观点 ,进一步完善了常州派词论 ,对中国词学理论有杰出的贡献。谭献的词论主要有 :一、继承常州词派的观点 ,继续推尊词体。二、在词的创作方面 ,提倡比兴柔厚。三、在词的鉴赏批评上 ,提出“作者之用心未必然 ,读者之用心何必不然”的著名观点。     

统计执法的博弈分析

针对目前中国统计数据失真相当严重并引起社会各界普遍关注的现象，运用博弈论作为分析工具，引入重复博弈研究了统计执法中数据报方与查方的利益冲突关系，从统计执法的角度揭示了统计数据失真的主要原因，并提出了相应的五项对策。     

无抵触理论与我国公共英语教学

将无抵触理论应用于公共英语教学，可以对外语学习活动进行设计，使学习者水平与任务的难度相当、培养语言学习兴趣、加强师生交流、确保学习者获得学习主动权等，使其在学习过程中体验到巨大乐趣，进入以注意力高度集中和全身心投入为特征的无抵触心理状态，提高学习效率。