企业并购动机的经济学分析

并购重组 ,是市场经济条件下企业通过产权交易 ,获得其它企业的产权 ,并以控制其它企业为目的的经济行为。企业并购重组的根本动机 ,在于企业利润的最大化。企业并购的直接动机是多元的 ,被直接动机支配的企业并购行为 ,将促进企业利润最大化目标的实现     

盈余操纵浅析

本文从契约理论视角 ,分析了引发盈余操纵行为的动机因素及其存在的客观前提条件 ,提出要治理盈余操纵现象 ,必须加强对企业经营者的管理和监督 ,缩小会计准则的选择空间以及加强会计和审计职业队伍的建设 ,提高会计和审计人员的职业道德素质。     

公司治理机制完善之思考

产权结构和市场环境是完善公司治理不可缺少的先决条件,但是,产权改革和市场化推进是一个需要时日的进程,它虽可以加速,但不能跨越,因此,完善公司治理是一个长期的过程。本文认为,在追求治理结构最优的长期均衡中,不应忽视短期内治理机制的改善。特别是在公司治理结构既定的条件下,加强董事会决策、科学设计经营者激励制度是当前完善公司治理的一个重要环节。     

情感因素与英语教学

分析了几种英语学习的情感因素:学习动机、学习态度,学习个性以及它们三者之间的关系,本文还针对老师自身的情绪情感对教学的影响,提出几个建议.     

The Implications of Having High-achieving Versus Low-achieving Friends: A Longitudinal Analysis

The present research examines the achievement‐related implications of establishing friendships with high‐achieving versus low‐achieving classmates. Fifth‐ , sixth‐ , and seventh‐grade students (N=929) participated. During the fall and spring semesters, the report card grades of children and their friends were obtained and children completed questionnaire measures of their self‐evaluative beliefs and preference for challenge. Results suggest that for low‐achieving students there are tradeoffs associated with establishing and maintaining friendships with high‐achieving classmates. Specifically, low achievers who established and maintained friendships with high‐achieving friends evaluated themselves less positively, but also performed better academically, than low achievers with similarly low‐achieving friends. Fewer tradeoffs emerged for high achievers.     

新生代农民工创业动机的实证研究

在中国工业化快速发展的进程中,农民工群体内部出现了代际更替,新生代农民工日渐发展壮大,成为城市建设的主力军。由于身份不被城市接纳和对乡村的不认同感,越来越多的新生代农民工选择自主创业来改变自己的生存状态。运用深度访谈、问卷调查和实证研究方法,探索新生代农民工创业动机的结构维度,结果表明新生代农民工具有强烈的创业动机,经济性动机、社会性动机和成就性动机往往交织在一起,并随打工经历、经验积累和能力提升呈现出明显的动态性和方向性。据此提出激发新生代农民工创业动机、创造有利于新生代农民工创业环境的政策建议。     

Small-dollar children's savings accounts and children's college outcomes

This is paper one of four in the small-dollar children's savings account series, which, studies the relationship between children's small-dollar savings accounts and college enrollment and graduation. This series of papers uses different subsamples to examine three important research questions: (a) are children with savings of their own more likely to attend or graduate from college? (b) does dose (i.e., having no account, only basic savings, savings designated for school [of less than $1, $1 to $499, or $500 or more]) matter? and (c) is having savings designated for school more predictive than having basic savings alone? Paper one of this series uses aggregate data from the newest wave of the Panel Study of Income Dynamics (PSID) and its supplements. Propensity score weighted findings suggest that children who have a small amount of money (e.g., less than $1 or $1 to $499) designated for school are 3 times and 2.5 times more likely, respectively, to enroll in and graduate from college, respectively, than children with no account. Findings also show that having savings designated for school might have a stronger effect on relationship with children's college outcomes than having basic savings that can be used for any purpose. The paper concludes by explaining how policies that create national children's savings programs might help cue a psychological process in which children form an identities as college-savers.     

The role of identity-based motivation and solution-focus brief therapy in unifying accounts and financial education in school-related CDA programs

This article focuses on unifying, seemingly at times, disparate aspects of school-related Child Development Account (CDA) programs in order to maximize their effects. Account ownership and financial education are the two key components of school-related CDA programs. Despite this most of the focus by asset theorists and researchers has been on the account ownership side of CDAs. To unify these two components we use identity-based motivation (IBM) theory. Further, we suggest that early experience with money failures and lack of positive role models results in many lower income and minority children entering CDA programs with low financial efficacy. Because of low financial efficacy, we suggest that in order for financial education programs to be successful among lower income and minority children they need to be designed to address this reality. We posit that a way to address the reality of lower income and minority students is to adopt solution-focus brief therapy (SFBT) techniques. These techniques can be used to teach financial education instructors how to build positive financial efficacy beliefs among lower income and minority children.     

Elder Sexual Abuse:

Twenty-eight cases of suspected elder abuse were identified and described by elder protective service workers. All the victims were female, and 71% experienced significant limitations in capacity for independent functioning and self-protection. Indicators of sexual abuse included victim self-report and third party observation of assault, physical injury, and psychosocial symptoms. All but one of the suspected offenders were male. Eighty-one percent were caregivers for the women they allegedly assaulted, and 78% were family members, predominantly sons and husbands. Repeated vaginal rape was the most prevalent type of reported assault. Findings of the study are presented, and issues relative to the sexual victimization of elders are discussed.     

国有企业人力资源管理存在的问题及对策分析

随着知识经济时代的到来 ,企业要在智力资本竞争时代中占据优势地位 ,就必须充分重视对智力的持有主体———“人”的管理。我国国有企业人力资源管理起步较晚。针对目前存在的管理者素质不高、激励机制不灵活、管理理论和技术不完善等瓶颈问题 ,在国有企业人力资源管理中应采取不断提高管理人员的素质 ,坚持以人为本 ,明确权利职责 ,兼顾公平及战略战术两手抓的思路与对策