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151.
在"行动导向"或"工学结合"教学理念下,职业教育的着眼点是提高学生的综合实践能力,作为苏州工业园区职业技术学院一门特殊的专业课程,学期项目的课程实施是项目教学法的全面推动,提高了学生办事、办公、办文的能力,为今后进入涉外企业奠定了坚实的基础。 相似文献
152.
从国际、国外、国内三个层面,通过对中外多个国家和地区的旅游标准化发展现状的研究,发现,在世界范围内,旅游标准化建设仍处于探索阶段,尚没有形成较为成熟的发展模式。该文在现状分析的基础上,进一步提炼了一些旅游标准化建设的经验,以期能够为旅游标准化建设提供一些微薄的助益。 相似文献
153.
目前很多地方都出现了中小企业融资难的问题,新型物流企业在提供金融服务的同时,还利用其自身在产业中的供需枢纽优势,将供应链中上下游企业的信息流和资金流进行优化整合,将双方供需关系进行对接,并为双方提供外包服务。 相似文献
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155.
《Journal of Multinational Financial Management》2006,16(2):184-198
It is commonly accepted that closing call auctions provide investors with access to closing prices, reduce volatility and reduce price manipulation. This paper argues that call auction design may influence the achievement of these objectives. The paper focuses on one aspect of call auction design, namely the matching algorithm used to set auction prices. Analysis of two real market cases indicates that different algorithms set different prices. The results also indicate that manipulation has a significant impact on call auction prices, with some algorithm designs more effective than others at reducing the impact of manipulation. Alternate call auction design features, such as volatility extensions, may be necessary to more effectively reduce closing price manipulation. 相似文献
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157.
Ying Guo Hussain G. Rammal John Benson Ying Zhu Peter J. Dowling 《International Business Review》2018,27(2):455-464
The literature on social networks identifies relationship building through guanxi as an effective way for Western organizations to reduce their liability of foreignness in China. Even though it is individuals rather than organizations who build these relationships, the focus in previous literature has been on organizational outcomes, and only a handful of studies have attempted to explain how expatriates perceive guanxi relations are built and maintained. To help address this issue, we conducted in-depth, semi-structured interviews with 36 Western expatriates working in China. Our findings suggest that guanxi is perceived to be an informal process that is used to build trust between individuals, which in turn can reduce the uncertainty around contract enforcement in China. We also find that the process for building guanxi between parties is initiated by the individual whose organization has less market power. Finally, the findings suggest that firms should be cautious if they elect to use agents as intermediaries to help connect to, and build relations with buyers and sellers. 相似文献
158.
《Journal of Accounting and Public Policy》2021,40(6):106874
Biases in analysts’ forecasts can be reduced not only through regulation but also through market mechanisms. In 2014, China launched the Shanghai-Hong Kong Connect program, which opened part of its domestic equity market to foreign investors. The implementation of this program provides a quasi-natural experimental setting to explore whether stock market openness plays a governance role in brokerage firms and minimizes their affiliated analysts' forecast biases. We find that the participation of foreign institutional investors mitigates the forecast biases of affiliated analysts. We also show that these analysts exert more significant effort by conducting more site visits. Our findings suggest that market liberalization can help improving the quality of analysts’ forecasts. 相似文献
159.
《Journal of Accounting and Public Policy》2021,40(4):106875
This study tests for changes in U.S.-listed foreign firms’ financial reporting properties and transparency when their home market regulators enter an arrangement that facilitates enforcement cooperation with the Securities and Exchange Commission. This arrangement—the International Organization of Securities Commissions’ Multilateral Memorandum of Understanding Concerning Consultation and Cooperation and the Exchange of Information (MMoU)—has explicit disclosure-related provisions. I show that the MMoU is associated with improvements across various measures of accounting properties and transparency. Collectively, the findings help resolve enduring questions about why the earnings quality of U.S.-listed foreign firms diverged from that of U.S. firms during pre-MMoU periods. 相似文献
160.
《International Business Review》2021,30(5):101853
This study examines the determinants of outward foreign direct investment (FDI) from Latin American countries and compares it with their OECD counterparts. Our analysis is based on a sample of 45 countries, 13 from Latin America and 32 from the OECD, over the period 2001–2012. We find that the outward FDI from Latin America is more likely to be located in geographically proximate countries and in countries with similar culture and language than that from their OECD counterparts. We also show that Latin American outward FDI is less likely to be resource seeking. This presumably reflects the rich natural resource endowments and agricultural potential in major Latin American countries. Further, outward FDI from Latin America is more likely to be concentrated in countries with a similar corruption environment than that from their OECD counterparts. This might indicate a broadly similar nature of corruption across Latin America due to shared cultural, political and economic legacies. 相似文献