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21.
名山风景区“人与天调”的风景系统代表了中国独有的山岳文化现象和山水相融的总体特征。在风景自然和文化整体性视角下研究风景系统的形态、类型及其形成原因和规律,分析了风景资源评价和风景特质评价的互补性;构建了“相-制-理”的名山风景区风景特质理论及其实践框架。以武当山为例,探索“以脉绘景”的风景特质之相、“山川流峙”的风景特质之制以及“因脉而成”的风景特质之理。最后总结了风景特质理论作为形态学理论、作为图谱理论、作为地脉文脉认识论实践的整体性特点及其应用前景。 相似文献
22.
杜钟浩 《安徽行政学院学报》2021,(2):21-28
2010年开始,向基层赋权作为行政体制改革的重要内容在全国范围铺开。从权力义务视角对其进行研究有现实的必要性。赋权的核心是行政权力的转移,以权力转移过程中涉及的诸要素为切入点,可以分析出多重权力关系和有关主体在其中的权力义务。在此基础上,通过保障行政相对人对于赋权的参与权、设计上级行政机关实施赋权的制度、消除上级行政机关赋权的依据问题和设计基层行政机关行使权力的制度等方式完善向基层赋权,既使行政机关能够有效推进行政体制改革,又能对行政权进行有效规范、保障行政相对人权利。 相似文献
23.
REITs draw attention from investors around the world, yet our understanding of the various risks associated with such securities is limited. Using the introduction of Arrowhead, a low-latency high-frequency trading platform, to the Tokyo Stock Exchange and the financial crisis of 2008 as natural experiments, we compare the resilience of REITs and equities in terms of liquidity and volatility. The results indicate that the introduction of Arrowhead improved the quality of the Japanese REIT market but also increased the probability of flash crashes. We also find that although the financial crisis significantly deteriorated overall equity market quality, the Japanese REIT market was resilient. Finally, using a difference-in-differences regression model, we show that the higher transparency and better price discovery of REITs, compared to non-REITS, protected them from the negative effects of the financial crisis and the introduction of Arrowhead. Overall, our analysis shows that REITs are more resilient than non-REITs. 相似文献
24.
Emilio Said Ahmed Bel Hadj Ayed Damien Thillou Jean-Jacques Rabeyrin Frédéric Abergel 《Quantitative Finance》2021,21(1):69-84
This paper deals with a fundamental subject that has seldom been addressed in recent years, that of market impact in the options market. Our analysis is based on a proprietary database of metaorders—large orders that are split into smaller pieces before being sent to the market—on one of the main Asian markets. In line with our previous work on the equity market [Said, E., Bel Hadj Ayed, A., Husson, A. and Abergel, F., Market impact: A systematic study of limit orders. Mark. Microstruct. Liq., 2018, 3(3&4), 1850008.], we propose an algorithmic approach to identify metaorders, based on some implied volatility parameters, the at the money forward volatility and at the money forward skew. In both cases, we obtain results similar to the now well-understood equity market: Square-Root Law, Fair Pricing Condition and Market Impact Dynamics. 相似文献
25.
崔永 《中小企业管理与科技》2021,(1)
随着信息技术的高速发展,大数据技术呈现出爆发增长并逐渐渗入各行各业。基于信息化的大背景,大数据技术已被越来越多的企事业单位广泛运用,为企业发展带来更多可能性。大数据审计作为一种新型内部审计手段,具备独特的优势,将其运用到企业内部审计中可以较大程度提高内部审计的效率。但是它也为内部审计带来了一定不确定性,进而增加其审计风险。论文就大数据审计在企业内部审计中的应用进行了相关分析,并提出了相应的应对措施。 相似文献
26.
刘金津 《中小企业管理与科技》2021,(6)
2020年以来,新冠疫情对我国中小企业的影响巨大。论文从收入、成本、现金流三个方面分析了疫情下我国中小企业的现状及可采取的对策,以期助力中小企业渡过难关。 相似文献
27.
Irene Karamanou Grace Pownall Rachna Prakash 《Journal of Business Finance & Accounting》2021,48(1-2):230-268
Due to the paucity of sources of negative firm‐specific information, US capital markets have more difficulty identifying and incorporating bad news into stock prices than they do good news. Even though insider selling is a potentially important proxy for undisclosed bad news, researchers have difficulty ex ante identifying information‐based sales due to an inability to separate liquidity‐motivated from information‐based insider trades. We hypothesize that when insiders in multiple firms sell shares of one firm in which they are insiders and at the same time buy shares of other insider portfolio firms, the sale is more likely to be information‐based, since the proceeds are reinvested. Conversely, when an insider sells one firm without purchasing others or sells multiple insider firms the sale is likely liquidity‐motivated. We find that insider sales identified as information‐based using this algorithm are followed by significant negative abnormal returns. Information‐based sales are also more likely to be associated with delistings, earnings declines and earnings restatements. Analysts are also more likely to revise their earnings forecasts downwards for these firms. It is thus possible to ex ante identify insider sales with information content. Our results will be of interest to investors and also to regulators designing insider trading rules. 相似文献
28.
2019 is the 70 th anniversary of the founding of the people’s Republic of China and the key year for implementing the rural vitalization strategy.Summarizing the great achievements made by agriculture and rural areas in the past 70 years will have an important theoretical value for promoting the modernization of agriculture and rural areas and the strategy of rural revitalization.Under such circumstances,the 10 th member congress and 2019 academic seminar of CAAE was successfully held in Beijing.The key to promote rural revitalization lies in deepening rural reform,focus on the property right system and market-oriented allocation of factors,and establish a system and mechanism of free circulation and equal exchange between urban and rural areas.In order to promote the organic connection between small-scale peasant and the modern agriculture,it is necessary to speed up the development of agriculture social service industry.Finally,it is suggested to adhere to the two-wheel drive of rural revitalizationand new urbanization,promote the effective coverage of rural public services,and improve the rural governance mode of combining autonomy,rules of law and virtue. 相似文献
29.
本文采用SWOT分析法对舟山工业仓储用岛开发利用的优势、劣势、机遇和挑战进行定性分析,再通过AHP法进行定量分析,构建SWOT-AHP模型。通过计算舟山工业仓储用岛开发利用策略四边形,确定舟山工业仓储用岛开发利用应选择开拓型战略,即发挥自身优势、抓住外部机遇。 相似文献
30.
Brian O’Neill Dinesh Mohan 《International journal of injury control and safety promotion》2020,27(1):3-11
AbstractNot long after the beginnings of motorization in the early 1900s, deaths and injuries from motor vehicle crashes became a problem in a number of high-income-countries (HIC)s, especially the United States. With the biggest problem the US led early efforts to address this issue, and for six decades these efforts were based on folklore (ie a body of widely held but false or unsubstantiated beliefs). They were not evaluated, but clearly were unsuccessful as crash deaths and injuries continued to rise. It was not until the 1970s that a broader range of countermeasures began to be adopted and was scientifically evaluated, and as a result, crash deaths and injuries declined. This history has important lessons today for many low-and-middle-income countries that have growing numbers of motor vehicle crash deaths and injuries, many of which are pedestrians and motorcyclists. This is because there continue to be advocates for many of the failed approaches (especially educational) that dominated the early efforts in HICs. 相似文献