Co-opted directors,gender diversity,and crash risk: evidence from China

Review of Quantitative Finance and Accounting - This study examines how the composition of the board of directors at Chinese firms affects crash risk. The results indicate that co-opted directors...     

辣木树不同部位γ-氨基丁酸的HPLC分析

用高效液相色谱法检测了辣木树不同部位γ-氨基丁酸的含量,结果表明:每100 g样品中,辣木果实、叶、果皮、花、根、籽及茎中的GABA含量分别为378.39、275.64、194.15、96.42、69.14、27.32 mg与0.00 mg。由此可见,辣木树中富含GABA,且幼嫩部位含量较高,本研究可为辣木产品的质量评价、开发利用以及辣木树中GABA的合成部位与运输情况研究提供理论参考。     

基于西门子PLC除尘器粉尘防爆危险源信号检测及预警系统的研究

研发适用于滤袋式除尘器粉尘爆炸危险源信号的实时检测及预警系统。该系统综合应用工业控制、PLC控制、智能测控终端无线传输、云平台数据管理等技术。采用传感器分别监测除尘器运行时的进出风口压差、除尘器运行状态、高压脉冲喷吹压力和箱体温度。当监测信号不在系统预设的合理范围时,PLC输出就地预警信号,监测信号也可通过无线传输模块上传到云平台。运用云平台的数据分析功能,实现除尘器运行状态系统化监测和综合管理。     

Occupational attainment and stratification in China: The interactive effects of social networks and the hukou system

This paper examines the effects of social networks and hukou status on worker’s occupational attainment in China. To identify the potential ranking of different occupations, we consider the use of the stereotype ordered regression model to estimate individual occupational choice. Our results show that social networks play different roles in shaping occupational outcomes for urban and rural workers. In particular, friendship ties significantly improve urban workers’ opportunities in obtaining higher‐ranked occupations; in contrast, kinship ties appear to be more influential for rural migrants, but the effects are limited to the attainment of lower‐ranked occupations. While social contacts from government organizations or state‐owned sectors facilitate urban workers’ attainment of higher‐ranked occupations, similar patterns are not observed among rural workers. We further find that the beneficial effects of social networks or urban hukou identity are stronger for workers who are from less‐developed regions, who work in state‐owned enterprises, or who have a college degree. Decomposition of the wage gap between urban and rural workers suggests that differences in social networks and occupation types, together with hukou discrimination, account for the majority of the current wage inequality.     

S&P 500 Affiliation and Stock Price Informativeness

Abstract

When firms are added to a stock index, more information should be discovered, traded on, and incorporated into their stock prices, making them more informative. We test this hypothesis using a large sample of additions to the S&P 500 index. Using two alternative statistical tests, we find that the stocks added experience more random, less predictable return and, thus, appear to be priced more efficiently information-wise. We further find concurrent increases in institutional ownership and investor awareness, which tend to contribute to the higher pricing efficiency, adding to the literature. These findings should be of interest to academics and practitioners.     

物流企业财务内控中存在的问题与对策分析

进入新时期后,我国电子商务日趋成熟,促进了物流企业的快速发展。但物流行业的竞争性也不断增强,物流企业面临着较多的风险因素。在这种情况下,就需要做好财务内控工作,以便规避各种风险问题,促使物流企业的整体竞争力得到增强。     

关于政府财政运行情况综合绩效评价的思考

《中共中央国务院关于全面实施预算绩效管理的意见》(中发〔2018〕34号)文件要求,在2022年前建立全过程预算绩效管理链条,对下级政府财政运行情况实施综合绩效评价,全面实施预算绩效管理。因此,本文试就政府财政运行情况综合绩效评价这一课题作一探讨,以便为各地实践操作提供参考借鉴。     

高校财务管理由价值管理转向价值创造问题研究

高校实际开展财务管理活动过程中,应能通过科学的管理与监督,将财务预算与财务核算的工作内容植入到业务经营活动中。从而,为高校创造更大的经济价值。在此诉求下,高校应能积极完善财务管理理念。应从价值管理转向价值创造,并在具体落实工作过程中,能全面探析经济发展与转型所遇到的问题与局限。并能对症下药制定有效的应对策略,即基于管理形式的转变,从精细化管理转向大财务管理模式;并能明确“大财务”管理模式构建过程中的关键性问题,从而精准定位财务管理模式革新目标。     

依托商业保险助推乡村振兴的理论研究

实施乡村振兴战略是决胜全面建成小康社会及实现社会主义现代化的重大任务,而商业保险具有分摊损失、补偿损失的功能。在实施乡村振兴过程中,运用商业保险来改善农村居民无保险、或者保险并未完全覆盖,保险品种较少,保障水平低等问题,从而在促进农民增收、地方经济发展中发挥保险的重要作用,并进而达到保险精准扶贫和乡村振兴的目的。     

浅谈新形势下做好医院财务内部控制的途径

作为医院工作的核心环节,财务内部控制对医院经济效益的提高及未来的可持续发展,都具有重要意义。随着我国社会经济的不断发展以及时代的发展形势下医院财务内部控制的模式也随之发生了不同程度上的转变。面对日渐激烈的市场竞争环境,医院只有不断加强内部控制工作,不断提高自身的核心竞争能力,以此才能获得可持续发展。本文针对新形势下做好医院财务内部控制的必要性、重要性,以及实际控制过程中存在的基本问题进行了较为全面的分析,并基于现状提出了几点做好医院财务内部控制的具体途径。