The association between continuing professional education and financial performance of public accounting firms

This study investigates the relationship between continuing professional education (CPE), a mechanism of professional training, and financial performance of public accounting firms. Both training subject (partner and assistant) and training location (internal and external) are included. Public accounting firms are categorized as big, medium, and small-sized ones. Empirical data are obtained from the 1992–1995 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, ROC. Univariate test and multiple-regression model are employed to examine the financial performance effects of CPE. Main results indicate that both professional training of assistants and external professional training are positively related to financial performance in big-sized firms. Next, we document a significantly positive association between internal training of assistants and financial performance in either big-, medium-, or small-sized firms. Finally, both external professional training of partners in big-sized firms and external professional training of assistants in small-sized firms are positively related to financial performance. Few prior studies investigate professional training of public accounting firms by a regression model due to availability of empirical data. Accordingly, evidences obtained in this study provide useful information to partners for decision-making in public accounting firms under the considerably competitive audit market.     

Channel coordination under consignment and vendor-managed inventory in a distribution system

This paper deals with the problem of coordinating a vertically separated distribution system under vendor-managed inventory and consignment arrangements. We formulate the profit-maximization problem and carry out equilibrium analysis under cooperative and non-cooperative settings. In addition, a revenue-sharing scheme joint with a side-payment is proposed, which leads to Pareto improvements among channel participants. Our analysis reveals that the non-cooperative decentralization tends to price higher and stock less, which leads to a lower channel-wide profit. The consistent bias can be rectified by the dominant, cooperative wholesaler or by using the proposed two-part revenue-sharing mechanism.     

动物源性食品中志贺氏菌的分离与鉴定

本文对某注册进出口食品企业进行了为期6个月的动物源性食品原料志贺氏菌检测,样品包含5个品种共计180份,结果分离到1株可疑志贺氏菌,检出率为0.56%。经分离培养,革兰氏染色形态学观察,生化试验和血清学试验鉴定为福氏志贺氏菌,血清型为3a型。然后分析它们被污染的可能原因,并提出相应控制措施,为出口企业提产品品质、生产优质食品提供参考依据,确保出口食品的质量安全。     

工作疏离感的影响因素及后果的整合研究

将工作疏离感(work alienation)的影响因素归纳为个体、人际、工作及组织层面四类:个体层面集中体现在人口学变量、个性心理特征;人际层面集中体现在人际关系、领导风格:工作层面集中体现在工作特征、角色压力;组织层面集中体现组织结构以及组织公平.工作疏离感的后果则主要表现为对员工的工作态度(工作投入、组织承诺、工作满意感等)和工作行为(工作绩效、组织公民行为、偏离行为等)的影响,以及对企业的经济绩效和发展绩效的影响.在此基础上,提出工作疏离感的影响因素及后果的整合研究模型.     

Tick sizes and relative rates of price discovery in stock,futures, and options markets: Evidence from the Taiwan stock exchange

This study examines the competition in price discovery among stock index, index futures, and index options in Taiwan. The price‐discovery ability of the Taiwan Top 50 Tracker Fund, an exchange‐traded fund based on the Taiwan 50 index is examined. The authors find that, after the minimum tick size in the stock market decreases, the bid–ask spreads of the component stocks of the stock index and the Taiwan Top 50 Tracker Fund get lower, and the contribution of the spot market to price discovery increases. © 2008 Wiley Periodicals, Inc. Jrl Fut Mark 29:74–93, 2009     

区域治理背景的都市圈利益诉求与培育机制

都市圈"中心–外围"格局的特殊性决定都市圈治理区别于传统的区域治理。都市圈治理主体的利益诉求主要集中于经济、社会、空间、环境四个层面,建构合理的经济和空间秩序,以实现都市圈协调发展是都市圈治理的中心。多元主体的协同共治机制、资源开发和生态补偿机制、梯度产业格局的培育机制、重点领域的优先发展机制构成都市圈治理主体利益协调机制的主要内容。     

关于发展我国融资租赁的相关分析

融资租赁作为一种集信贷、贸易与技术更新于一体的特殊行业,为一国的国民经济提供了新型的融资便利,促进了生产性投资比例的提高,为经济增长和经济发展作出了贡献.本文分析了融资租赁在我国改革开放以来的发展变化,阐明了发展我国融资租赁的效应,提出了发展我国融资租赁的对策.     

一代酒神罗伯特·帕克

刚接触葡萄酒时,大家认识的第一个名词可能是赤霞珠,第二个名词可能是波尔多,第三个名词,也许就是罗伯特·帕克了.     

China feels the heat: negative impacts of high temperatures on China's rice sector

We analysed a county‐level data set of single‐season rice yield and daily weather outcomes in China to examine the effects of temperature on China's rice sector. We found that rice yield exhibited highly nonlinear responses to temperature changes: rice yield increased with temperature up to 28°C and decreased sharply with higher temperatures. Holding current growing seasons and regions constant, average rice yield in China is projected to decrease by 10–19 per cent by 2050 and 11–33 per cent by 2070 due to future warming under the global climate models HadGEM2‐ES and NorESM1‐M. These results imply that future warming poses a major challenge for Chinese rice farmers and that the effectiveness of adaptations will depend on how well they reduce the negative temperature impacts on rice yield because of very hot days.     

一览

正中意投资促进中心项目在两江新区正式启动3月28日,由意大利驻重庆总领事馆、两江新区管委会和中国意大利商会,三方共同组建的中意投资促进中心项目在重庆正式启动,举行了签约仪式。这是意大利和重庆两江新区的首个联合项目。中国意大利商会主席大卫·古奇诺、意大利驻重庆总领事倪飞、市政府外事侨务办副