美国商学教育的特点及启迪

教育国际化已经蔚为一股热潮。然而国内高校对国外的教学组织与管理过程知之甚少。采用观察法,系统地介绍了美国商学教学组织范式,包括大纲、教材、课堂组织模式、教学评估等方面的教学实践,并研究归纳出美国高等教育的国际化特征,研究提出包括教育管理理念与哲学、教学元素的国际化配置、课程配置与课堂组织的国际化改造等系统的商学教育体系重构建议,为商学教育国际化改革提供参考。     

女性董事改善了企业会计稳健性吗?——基于中国民营上市公司的经验证据

以2004-2011年中国民营上市公司为研究样本,运用Basu模型结合民营上市公司董事会环境和女性特征,实证检验了女性董事对会计稳健性的影响.研究结果表明,董事会是否存在女性、董事会中女性的数量和比例都对会计稳健性有着显著的影响.其中,董事会存在女性董事降低了低竞争行业企业和低债务监督企业的会计稳健性,但女性董事的数量和比例的增加却提高了高竞争行业企业的会计稳健性.研究结论对深入理解会计稳健性以及加强中国民营上市公司治理结构具有一定的指导意义.     

失地农户生计策略多样化研究

利用九江和襄阳两地的失地农户调查数据,刻画失地农户生计策略多样化特征;并利用广义线性模型和广义线性混合模型,分析生计资本对失地农户生计多样化的影响。主要研究结论包括：1）失地前后农户的生计多样化与收入水平、兼业程度和劳动力流动具有某种关联;2）失地农户实施生计多样化的能力依赖于一定的生计资本,生计资本的提高有助于扩展失地农户实施生计多样化的能力;3）生计多样化虽然是失地农户发展生计的重要途径,但当生计资本超过某个临界点后农户不再将生计多样化作为其最优的选择。     

黄国雄教授商品流通理论研究回顾

黄国雄教授是中国现代商品流通理论的奠基人.文章通过文献梳理和实际观察,对黄国雄教授的商品流通理论研究进行了回顾.黄国雄教授的商品流通理论主要包括三个方面:在内容方面,聚焦于商品流通理论的研究;在方法方面,多使用经验主义范式;在主要贡献方面,奠定了现代商学理论的根基,具体包括提出了“商业创造价值论”“流通产业基础论”和“商道即人道论”等三大理论,以及建立了现代商学的学科体系.     

Evaluating ICT Implementations within the Romanian Business Environment

The impact of Internet services in the economic field is huge and has generated new forms of performing typical activities in the new e-way: e-commerce,e-banking, and so on. The paper focuses on the impact of these electronic facilities and, more generally, of ICT (information and communication technology) facilities, upon the activity of some Romanian firms, mainly small and medium enterprises. We sustain our statements by administering and analyzing a questionnaire which enabled us to perform a quantitative and qualitative study in the field we concentrated on. We can generally conclude that Internet services and IT facilities emerge as a new and dynamic way of being profitable on the Romanian market and of building up the “global e-economy”.     

风险企业与投资公司的博弈分析

风险企业和投资公司在完全信息条件下存在静态博弈均衡和动态博弈均衡 ,二者既有相同点 ,又有差异。在其他条件不变的情况下 ,商业计划书的水平应与风险企业资金缺口的大小成正比。动态博弈的先动优势均衡点的变化是由风险企业的先动优势决定的。     

Job creation: New work for women?

The movement of some women into self employment is considered in this paper. It is argued that if this movement is to be successful, and thus have any influence on the equality of employment opportunities, then it is necessary for the business ventures involved to be run strategically rather than operationally. It is also argued that there must be greater scope and encouragement for innovation in this area, otherwise there is a danger of mirroring, in new business formation, the structure of inequality that applies to the formal, and declining, structure of current employment. Finally, the paper examines the need for women's entrepreneurial ventures to be better accepted by and integrated into the wider social fabric. The potential sources of stress and of satisfaction in women's self employment are noted.     

Ben & Jerry's: A case study in Catholic Social Teaching?

For more than a century, Popes have spoken to the issue of proper treatment of employees. Through several encyclicals, they have collectively constructed a framework that offers specific guidance for the management of human resources. Ben & Jerry's Homemade, Inc. is a successful producer of super-premium ice cream. Although it in no way professes to practice Catholic Social Teaching in its management, the parallels between its approach and the Catholic model are striking. This article explores those parallels to contemplate to what extent an organization can realistically implement Catholic Social Teaching in a competitive environment.     

Half of the Disabled in China are Elderly

正According to Jiankang News,there are about 44.16 million disabled persons aged over 60 years in China,accounting for53.24%of the total disabled.There is stil a long way to go for the prevention and rehabilitation work of old-age disability.Experts recommended that rehabilitation services for old-age disability should be