共查询到20条相似文献,搜索用时 109 毫秒
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Paul B. Schmidt 《Organisationsberatung, Supervision, Coaching》2009,16(2):228-237
The topic of education and learning currently being debated with much fervor in the public arena reflects the process of change within postmodern society and its impact on the development of children and adolescents. This discussion grapples with the issue of the authority of parents and teachers as well as their role in the context of family and school. The task of trying out new roles and agreeing on them is of pre-eminent importance, since traditional role models are no longer tenable. In doing so, the relation between hierarchy and discourse is being established anew. 相似文献
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Dr. Josef Schosser 《Zeitschrift für Betriebswirtschaft》2012,82(1):29-45
Large parts of firm valuation literature are concerned with the calculation of the so-called ??value of debt tax shields??, i.e., the market value surplus of partly debt-financed firms over operationally identical unlevered firms. In this article, I focus on those papers which employ simple duplication techniques according to Modigliani and Miller (1958). Given asymmetric tax treatment of investments and credits, this procedure is not convincing: Since the results of computations lack uniqueness, the value of levered firms is attributed to be a matter of preferences. In contrast, I try a more profound consideration of market conditions. The results are as follows: The mentioned valuation concept is not compatible with asymmetric taxation, therefore inconsistent outcomes are possible. At most, pricing bounds can be fixed. Proper market-driven valuation by super-replication is more complex, but independent of risk preferences. 相似文献
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在语文课堂上教师惯用"披文入情"之法:从作品中语言文字的读准到读出感情,从分析其表面意思到结合具体语境体悟其深沉情感,领略其言外之意、弦外之音,"文字"俨然成了语文 相似文献
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上世纪80年代,中国掀起了第一股留学热潮,大批留学生远渡重洋求知海外。他们大多为国内某高校的学生,在国外攻读硕士、博士。进入新世纪以来,留学主体换成了高中毕业生,留学的目的也变成增长见识、镀金、避开严酷的高考等,留学这 相似文献
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2月2日,中央财经领导小组办公室副主任陈锡文在国新办的吹风会上提出,目前约有2000万农民工因经济不景气失业返乡,失业比例高达15.3%。这一数字超过了此前的官方估算,也高于温家宝总理接受一些媒体专访时给出的1200万。无论确切的失业人数如何,日益严峻的农民工失业返乡局面已毋庸置疑。这不仅会阻碍农民收入与生活水平的提高,令扩大内需的宏观调控目标大打折扣;还可能因贫困、土地纠纷等因素,直接影响城乡两地的治安状况,加剧社会矛盾。农民工失业问题,将是中国在城市化过程中,必须长期面对的课题。它既关系到农民工的切身利益,又关乎社会全局。解决问题的重点,是应尽快通过改变户籍制度等办法,让农民工留在城市,获得"新市民"身份,以将其纳入城镇社保与公共服务体系,享受政府失业补贴?还是通过扩大农村就业与社保,尽力保证返乡者的生活?让我们来看一些专家及网友的意见。 相似文献
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在语文课堂上教师惯用"披文入情"之法:从作品中语言文字的读准到读出感情,从分析其表面意思到结合具体语境体悟其深沉情感,领略其言外之意、弦外之音,"文字"俨然成了语文课堂教学的入口.而且着眼"文字"正是语文教学区别于其他文科教学的主要特征.近年来,回归课本、回归语言的反思更是被广大语文教育工作者所重视. 相似文献
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Dipl.-Kfm. Philipp Beltz Dipl.-Volksw. Susanne Link Dipl.-Kulturw. Andreas Ostermaier MBR 《Zeitschrift für Betriebswirtschaft》2011,81(11):1205-1223
The introduction of tuition fees by some German universities raised fears about possible negative effects, which scientific research has not substantiated, though. Meanwhile, little attention has been paid to positive effects tuition fees might entail. This is surprising as universities are obliged to use tuition fees to improve study conditions. Business programs are highly frequented with limited academic staff. More assistance would therefore improve study conditions substantially. Tutorials funded by fees can be introduced quickly and, unlike faculty positions, do not tie up money in the long run. This makes them ideal to cope with the one-time enrollment peak due to the shortening of secondary education. We show that tutorials improve both satisfaction and study outcomes. We use data from an introductory course characteristic of business programs, where tutorials have been introduced. This course is attended by about 750 students per term and the data cover several terms. We control for a number of effects, including general academic ability. Increased satisfaction and improved study outcomes show that tutorials enhance both the objective and perceived study conditions. This makes tutorials an example of how tuition fees can be used to produce positive effects. 相似文献
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