影响策略联盟累积异常报酬的回归分析

近20年来,由于全球化思潮与科技整合的快速变化,各国企业纷纷寻求各种降低风险及增加营运绩效的策略,其中的合资及策略联盟形成热门话题,而合资由于交易成本过高,使得策略联盟形成企业发展的主流。针对中国台湾地区2000—2005年宣告策略联盟的厂商进行回归实证分析,希望了解到各变数对联盟宣告的影响程度,结果发现经理人持股比率与经理人持股比率平方值产生显著现象,证明经理人持股比率多寡有助于投资人在联盟宣告后获取异常报酬。     

论大学生心理健康教育与高校思想政治教育

主要从当代大学生的心理思想特点和发展趋势,思想政治教育的重要意义以及新时期大学生思想政治教育面临的一系列问题入手进行分析,并且提出了相应的解决方案.同时对如何更好地使二者有机地结合起来,以推动大学生思想政治教育工作发展等问题做了系统地阐述.     

Policy lessons for strengthening nonprofits

Those who develop or influence Australian public policy impacting on the nonprofit sector rarely have adequate empirical research upon which to base their judgments. Giving Australia research evidence relevant to strengthening giving and volunteering is brought together in this article to inform policy options for government, nonprofit and philanthropic entities. It begins with consideration of research findings related to the capacity of those that give or volunteer and the implications these findings have for policy. Three key criteria are developed for assessing policies to strengthening giving and volunteering, behaviours that primarily assist nonprofit organisations – policies that build trust between those that give and the recipients of their gifts, policies that strengthen affiliation and policies that encourage planned giving.     

设置双专科专业 提高高职院校办学竞争力

本文以广东工贸职业技术学院为例阐述了高职院校设计双专科专业的意义、可行性,以及如何设计双专科专业。并以现代文秘/计算机信息管理、酒店管理/旅游英语两个双专科专业为例说明了双专科专业的设置。     

Saving Performance in Individual Development Accounts: Does Marital Status Matter?

Research indicates that marriage has a large effect on reducing the risk of poverty and is associated with a higher probability of attaining affluence over the life course when compared with nonmarriage. Using data from the American Dream Demonstration (N =2,364), this study compares savings performances of married and unmarried low‐income participants in a matched savings program—Individual Development Accounts. The results indicate that both married and unmarried low‐income participants can save in Individual Development Accounts. After controlling for program and other participant characteristics, there were no significant differences in savings between married and unmarried participants. We further examined possible factors that are associated with Individual Development Account savings performance for these two groups.     

试论会计委派制

本文分析了会计委派制实施的必要性,阐述了实施会计委派制存在的问题,提出了会计委派制实施的具体对策。     

佛义禅境:海外华人文学的一种精神源泉

佛教这一东方宗教一直构成着海外华人社会多维传统中的重要一维,对华人文学也产生着重要影响。佛教拯世救人的现实性使华人文学直接对话于佛教,从亲情敬仰,到家国崇拜,再到佛陀心愿,成为华人作家的一种心灵历程,也形成华人文学特有的现实主义色彩。佛教的慈悲、宽容推动着华人社会的多神膜拜,有利于华人在海外文化多元环境中的生存,体现出文学的超越精神。而禅宗的影响更深地推动着华人作家将人生感受和心灵感悟结合在一起,在日常生活中渗透佛理禅趣。佛义禅理作为一种拯救性力量对华人文学发生潜移默化影响,使华人文学在漂泊境遇中表现出积极乐观。沉潜佛典以构筑艺术世界的努力则使华人文学更以一种自由心在“他乡”寻找到“原乡”。     

技术进步、制度变迁协同与国际价值--从新经济地理学角度所作的国际价值还原考察

20世纪90年代以来,理论界对于国际价值理论的发展缺乏新的建树,其原因是研究者们缺少深入的国际价值形态演化与“国际价值具体”的对应还原分析。从新经济地理学的角度所做的研究表明,这一时期世界劳动生产率的提高主要通过技术进步与制度变迁来实现,经济一体化所创造的技术进步与制度创新协同性,对于国际价值形成和实现具有特别重要的意义。发展中国家应当积极调整战略与政策,促进技术进步与制度创新,最关键的是加快实现技术与制度形态的转型。     

Religion and Giving in Australia

This article draws on a household survey of giving and volunteering undertaken as part of the Giving Australia project to explore the relationship between religion and the giving behaviour of adult Australians. We find that people who identify themselves as having a religion are more likely to give and to give more on average than people who do not but that this relationship is produced by a subset of this group; namely, people who regularly attend religious services. Indeed, the likelihood of giving and average amounts given by givers over a year increase with levels of attendance at religious services. The relationship holds even after allowing for other factors that affect the likelihood of a person giving and the amount given. It also holds for giving to nonreligious causes (ie when giving to religion is omitted). However, when we also omit giving to charities and look at giving to civic causes alone we find that the frequency of attendance at religious services has an ambiguous relationship with giving. A suggestion in overseas literature that it is participation in religious groups, rather than attendance at religious services that is associated with giving is not supported.     

薏米中微量有机锗测定的研究

依据二甲氧基羟基苯芴酮与锗的显色原理,用分光光度法对薏米中微量锗进行测定.研究了于HAC-NaAC的缓冲体系,在溴化十六烷基三甲铵(CTMAB)存在下,二甲氧基羟基苯芴酮与Ge(Ⅳ)形成红色络合物,其络合物的最大吸收波长为529nm,Ge(Ⅳ)在0-1.0ug/mL范围内符合比尔定律.拟定方法具有较好的选择性,多数金属离子不干扰检测,用于薏米中微量有机锗的测定,该方法简单可靠,并获得满意的分析结果.