睿智绽放并蒂花——浅论邝金鼻的寓言与童话

广东省优秀业余作家邝金鼻先生是一位在国内外都小有名气的儿童文学作家,他创作了许多优秀的寓言童话,在读者中颇有影响.文章依据其新出版的<邝金鼻儿童文学集>(寓言童话卷)对他的寓言、童话,从内容到特色,以及他的创作精神作了较为全面深入的分析.     

试论市场经济条件下劳动力市场的科学管理

本文论述了我国在计划经济体制下劳动制度的弊、端产生这些弊端的原因，及其与市场经济体制下劳动制度的区别和特征，阐明了劳动制度改革的必要性、迫切性以及科学管理的方法．     

动物遗传育种系列课程双螺旋循环教学模式的建立与实践

根据动物遗传育种系列课程的结构、教学特点、本学科学生的层次性、学科发展和对教师多能性的要求 ,对该系列课程进行了教学内容、教学方式、教学手段的全面改革 ,构建了一套双螺旋循环教学模式 ,即教师与课程的螺旋循环链和学生层次与学习过程的螺旋循环链。这两条“教”、“学”互动的螺旋循环链有机结合 ,每完成一次循环教学过程 ,双螺旋上升一个螺距 ,教师的教学水平提高 ,学生的综合素质和学历提高一个层次。     

隋唐音义反切研究的观念与方法之检讨

上世纪隋唐音义反切研究取得了很大成就 ,但研究的方法与观念有必要重新检讨。本文认为音义反切传承自正音 ,不以某地方音为取音标准 ,讨论了以《广韵》为参照系的利弊 ,强调要注重对特殊反切的研究 ,只有这些特殊反切才透露出作者的方音信息     

建立核心竞争力实施虚拟企业运作

虚拟企业是适应信息时代要求的一种新型企业组织形式,其成功的关键是抓住企业价值链的战略环节,确定企业的核心竞争力.实体企业要实现虚拟化必须内外兼顾,即内部要核心化,外部要网络化.这种新型企业组织形式将市场导向作为经营理念,充分利用及挖掘现有的资源.     

Detecting parameter shift in garch models

This paper applies recent theories of testing for parameter constancy to the conditional variance in a GARCH model. The supremum Lagrange multiplier test for conditional Gaussian GARCH models and its robustified variants are discussed. The asymptotic null distribution of the test statistics are derived from the weak convergence of the scores, and the critical values from the hitting probability of squared Bessel process.

Monte Carlo studies on the finite sample size and power performance of the supremum LM tests are conducted. Applications of these tests to S&P 500 indicate that the hypothesis of stable conditional variance parameters can be rejected.     

Institutional Voids,Economic Adversity and Inter‐firm Cooperation in an Emerging Market: The Mediating Role of Government R&D Support

This paper examines the mediating mechanism of the relationship between institutional voids (IVs) and inter‐firm cooperation and the moderating role of economic adversity in the context of small and medium‐sized enterprises (SMEs) based in emerging markets. The hypotheses are tested using time‐lagged survey data from 214 SMEs in Ghana. The findings provide support for the hypotheses by showing that: (1) IVs positively influence the use of government research and development (R&D) support; (2) the use of government R&D support mediates the relationship between IVs and inter‐firm cooperation; and (3) economic adversity positively moderates the relationship between IVs and the use of government R&D support. The findings contribute to understanding the role of IVs in inter‐firm cooperation. The wider implications for theory and practice are examined.     

论领导权结构、企业避税与会计信息可靠性的关系

以我国2013—2015年沪深两市A股类上市公司为样本,运用相关性分析和回归分析,以消除应计利润影响后的会计—税收差异作为衡量企业避税指标,用盈余激进度衡量会计信息可靠性,分析企业避税程度与会计信息可靠性的关系,并进行了稳健性检验。结果表明,企业避税程度对会计信息可靠性起负面作用。在此基础上,进一步梳理了领导权结构、企业避税与会计信息可靠性的关系,研究发现,相比两职合一的公司,企业避税程度对会计信息可靠性的负面作用主要体现在两职分离的公司。这对于深入研究企业避税与会计信息可靠性的关系具有一定的借鉴意义,可为完善公司治理机制、提高会计信息可靠性提供一定的思路借鉴和决策参考。     

Internet risks and expert views: a case study of the insider perspectives of youth workers in Hong Kong

This study collects and analyses the viewpoints of front-line youth workers regarding the notion of ‘Internet risks’. Previous studies have examined and discussed various dangers of the Internet. Parental, school, and governmental interventions are often called for by those concerned. The implicit assumption is that these are the people who possess the expertise to tackle the problems at hand. Through participation in three forums focusing on ‘Internet risks’, and in-depth interviews with 10 such ‘experts’ in Hong Kong, the study examines if this is a valid assumption. It finds that experts perceive Internet risks rather differently. In addition to the more conventional views about content, contact and conduct risks, our interviewees are aware that a new order is quickly emerging in the new media environment. Despite being considered as ‘experts’, they do not necessarily know how to tackle the so-called ‘youth-at-risk’. Rather, they are exploring how they would capitalize on the opportunities offered by the developments. The key findings highlight the need to critically review the notion of ‘Internet risks’. As with other risk frameworks, the ultimate aim is to develop intervention programmes. In this regard, risks are often treated as concrete problems that can be solved. Youth experts, however, find that the changing scope, speed and persistence of communication in today's information society present the biggest challenge in youth work. The existing framework of risks was unable to describe and account for such risks. In response, Internet risk has to be reconceptualized so that more updated, relevant and imaginative intervention can be introduced.     

齐邦媛:从哑口海回到巨流河

从北到南,在台湾的一路上我都在读齐邦媛的《巨流河》。当我披着深秋炎热的阳光站在台湾岛最南端的鹅銮鼻灯塔下,面对哑口海和太平洋的时候,想起了齐邦媛书中自序里的一段话:"巨流河是清代称呼辽河的名字,她是中国七大江河之一,辽宁百姓的母亲河。哑口海位于台湾南端,是鹅銮鼻灯塔下的一泓湾流,据说汹涌海浪冲击到此,声消音灭。"我从巨流河边来,我捧着