论洪江古商城的保护与开发

洪江古商城县有独特的文化价值,是一部明清至民国的历史百科全书.其保护与开发,从对立走向统一,需要在认识与实践中创造,即坚持科学发展观,实现社会效益与经济效益的一致性,促进社会文明、生态文明、政治文明进步,促进经济社会发展.在此基础上,使保护与开发走上良性发展之路.     

我国31个省（区、市）现代化进程的比较分析

我国现代化进程总体进展良好,速度越来越快,但是综合水平仍然较低,与发达国家还有很大的差距;而且各省（区、市）的现代化进程发展很不平衡,对全国的贡献率也有很大差别。广东、浙江、江苏、上海、北京等地是我国现代化水平最高的地区,而且在经济、社会、民生、生态环境各个领域都对我国的现代化进程起着很强的拉动作用。     

南北贸易与企业研发行为述评

近十几年来,全球经济一体化的趋势不断加强,在科技进步对经济发展的促进作用越来越重要的背景下,开放经济对企业研发行为的影响正受到越来越多的关注。本文对近年来国内外对于南北贸易不同方式下的企业研发行为进行了综述。现有研究集中于封闭经济、进出口贸易、FDI几种主要方式下典型企业以创新和模仿为代表的研发行为及政府的相关政策。此外,南北贸易下影响企业研发行为的重要因素——知识产权保护也被学者们广泛探讨。     

农村金融生态研究:一个新制度经济学的分析框架

农村金融生态问题是金融支农和新农村建设中的焦点话题.如何从理论上解释农村金融生态主体与金融生态环境之间的互动机理是金融生态研究中的盲点.本文试图从新制度经济学视角构建一个理论分析框架,来诠释农村金融生态运行中存在的问题,旨在为改善农村金融生态环境提供理论参考.     

“3S”技术在内蒙古资源环境调查实践教学中的综合应用

本文以3S技术综合应用实践教学在资源环境与城乡规划管理专业本科教学中的重要性为切入点,以内蒙古科尔沁左翼后旗土地荒漠化动态监测为例,将遥感技术、GIS空间分析、全球定位系统技术等技术在资源与环境经济学教学实践中有机结合起来,提高学生综合运用专业知识和技术手段解决实际问题的能力和水平,以期加强资环专业学生的就业竞争优势。     

Internal pyramid structure,contract enforcement,minority investor protection,and firms’ performance: Evidence from emerging economies

This study investigates the relationship between internal pyramid structure and performance of Chinese, Pakistani, Malaysian pyramidal firms, the effect of judicial efficiency and minority investor protection on this relationship. The results show that the pyramid structure of Pakistani firms is more complicated than Chinese and Malaysian firms, both vertically and horizontally. The study finds that the impact of control layers on performance is negative and stronger than control chains. Moreover, the results illustrate that the effect of control layers on performance at Chinese firms is negative but lower than at Pakistani and Malaysian firms. However, control chains have insignificant association with performance at Chinese pyramid firms. We find that efficient judiciary abates the negative impact of control layers and chains on performance. Our results reveal that in the absence of efficient courts the minority investors’ protection have insignificant impact on the association between internal pyramid structure and firms’ performance.     

城市化进程中的环境保护与发展

环境是人类赖以生存的家园,城市化进程的加快与经济的高速增长对环境造成了沉重的负担,政府已高度重视,采取宣传、立法、治理等措施,保护和恢复生态环境,取得了一些成效,但存在不足。因此,加强环境保护宣传教育,提高公众环保意识;建立环保长效机制;正确处理城市化、经济发展与环保的关系;整体改善,良性循环;凸显优势,自然环境多样化;适度消费,节约型发展等,是优化环境不可缺少的重要策略。     

数字时代背景下基层金融消费者权益保护问题探析——基于宁夏固原市3家银行业金融机构的调查与思考

数字时代,随着网络技术、智能手机的普及应用,以及我国金融市场改革发展不断深化,金融产品与服务日趋丰富,金融与科技的深度融合给消费者带来便利的同时,也对金融消费者权益保护工作带来了新挑战.本文立足于宁夏固原市银行业金融机构金融消费者权益保护现状,结合《中国人民银行金融消费者权益保护实施办法》,探析数字时代背景下基层金融消...     

The Influence of Takeover Protection on Earnings Management

Abstract:  We examine the relationship between takeover protection and earnings management. Existing theories suggest two contradictory effects of takeover protection on opportunistic earnings management: entrenchment theory suggests an exacerbating effect, whereas both alignment theory and quiet life theory posit a mitigating effect. We find that takeover protection is associated with lower levels of abnormal working capital accruals, lower levels of performance-adjusted abnormal accruals and timelier recognition of losses. Further tests show that takeover protection is associated with lower firm value, which contradicts alignment theory but supports quiet life theory. The results suggest that takeover protection allows managers to enjoy the quiet life and thus mitigates earnings management.