内部控制、僵尸企业与审计特征

以2010—2017年深沪两市全部A股上市公司为研究样本，分析僵尸企业的审计特征并探讨内部控制对两者关系的调节效应。研究发现：相比于非僵尸企业，僵尸企业具有倾向于支付更低的审计费用、更有可能收到非标意见和更有可能选择非高质量审计师进行审计的特征，同时，僵尸企业内部控制环境更差。进一步研究发现，更高的内部控制质量使得僵尸企业更有可能收到标准无保留的审计意见，但非僵尸企业审计收费更高且更有可能选择高质量审计师。基于产权性质的进一步研究发现：（1）国有僵尸企业支付更低的审计费用，且中央国企支付的审计费用更低；（2）民营僵尸企业更有可能收到非标审计意见；（3）民营僵尸企业和地方国有僵尸企业更有可能选择非高质量审计师进行审计，且地方国有僵尸企业倾向性更强。从公司治理角度研究僵尸企业的审计特征，为识别僵尸企业提供了经验证据。     

机电一体化设备的故障维修特点和可靠性分析

随着我国经济的发展和科学技术的进步,各种机电一体化设备产品也逐渐走进了人们的生活,这就需要相关单位加强对机电一体化设备的故障维修,优化设备性能。为此,论文就机电一体化设备的故障维修特点和可靠性做了简单分析。     

济南市古生物化石赋存特征及保护区划研究

为贯彻《古生物化石保护条例》,提高济南市古生物化石保护水平,在对区内古生物化石资源进行野外勘查和综合整理的基础上,依据古生物化石鉴定结果及其赋存地层分布特征,得出济南市古生物化石的分布特征,划分了古生物化石产地,选择化石完整程度、富集程度、剖面出露程度、周边地质环境、工程活动影响五个评价因子,运用综合指数法,建立了符合济南实际的古生物化石保护区划分体系,将区内古生物化石产地进行了保护区分级,并按照“保护优先,结合实际”的原则,制定了符合济南市实际的古生物化石保护措施。     

旅游的时空穿越结构机制研究

本文首先通过语义内涵解读、现象考察和比较分析构建了穿越认知逻辑分析框架,然后从语义学视角应用发生学方法、心理距离理论,通过逻辑分析构建旅游时空穿越回环结构、旅游穿越过程结构机制模型,并对旅游穿越结构进行过程机制分析。研究结论认为:旅游的时空转换结构是一种穿越结构,旅游穿越表现出完整的时空穿越特征,具有人类穿越式对话的典型性;旅游结构的本质是时空穿越;旅游穿越就是通过物理时空转换建立心理距离,最终达成心灵对话之目标。因此,旅游运行的核心矛盾就是解决由物理空间转换带来的交通需要和由穿越式对话带来的旅游实景营造需要,从而实现心理时空穿越。本文通过对旅游结构本质的追问,将"穿越"这一日常化语言抽象为学术语言,形成旅游学内生性概念和范畴,为旅游体验活动提供了一种新型的解释话语,并为不同类型穿越结构、穿越感问题的研究拓展了探讨空间。     

Institutional quality and corporate financing decisions around the world

We investigate the influence of the recent comprehensive institutional quality dimensions of Karolyi (2015), such as market capacity, operational efficiency, foreign accessibility, corporate transparency, legal protection, and political stability, on financing decisions of firms across 56 countries between 2000 and 2015. We find that stronger institutional quality or lower fundamental risks in a country ease firms' access to long-term debt, and equity financing. We attribute our results to institutional environments influencing financing decisions by shaping the severity of market frictions, such as agency conflicts and information asymmetry, and transaction costs. As a result, we conclude that any improvement in a country's institutional environment will boost firms' access to long-term financing, and thus longer-term investments that promote countries' economic growth will be more feasible. Our findings are robust to potential endogeneity issues.     

Information on sellers and buyers characteristics: added value to explain price formation at primary fish markets in managed French scallop fisheries

The aim of this article is to explore, through a hedonic approach, the factors that might explain the price variability for the French-managed fishery of scallop at primary fish markets. In addition to factors classically identified in the current literature like intrinsic product characteristics or markets situation, the characteristics of operators are tested. The relationships of loyalty between sellers and buyers, and market assiduity are notably considered.     

论双电源切换装置的特点

双电源切换装置是一级负荷和其他重要负荷等用电设备中经常使用的关键设备。随着科技发展，双电源切换装置已有多种产品和型式供用户选择。本文重点对“Y”型和“H”型双电源切换装置的原理、发展过程、特点等进行论述，为电气设计、采购、及维护人员提供技术参考。     

Will future land based food and fibre production be in family or corporate hands? An analysis of farm land ownership and governance considering farmer characteristics as choice drivers. The New Zealand case

Family farming in various guises has been the dominant ownership and governance system in primary production over recorded history. This outcome has been controlled by farmers and their families, possibly due to tradition, opportunities, personal characteristics, skill sets and the nature of primary production. Of these, it is hypothesised that the farmers’ personal characteristics play a major part in the choice, and continuance, of current ownership and governance systems. Equally as important, they, and therefore the land ownership system, play a part in the efficiency of production systems and improvement of the biological and production environment.The benefits and difficulties of commonly used ownership systems in Western society are reviewed. Using a sample of New Zealand (NZ) farms, a comparison of the managers’ features for owner/operator, partnership and corporate based systems is presented. There were significant differences in many variables including the farmers’ age, education, number of children, asset levels, years on the current farm, and similar, but more importantly, the farmers in the ownership system groups had differing personal characteristics. Significantly, despite the corporate based farms employing more professional assistance, the profit levels were similar across ownership systems leaving the farmers’ characteristics the main factors correlating with system choice. However, governance systems per se are only marginally correlated with production systems and efficiency.As successive generations of farmers are unlikely to have different characteristics, and corporate based systems continue to exhibit similar profit levels, relatively simple family based systems will continue to dominate farm land ownership and control. The trends suggest family farms will increase in size and involve family conglomerates facilitating the management of larger, and in many cases multiple, farms. While currently there are few differences in biological efficiency between ownership systems, given the efficiency benefits of size and scale, this could well change with the increase of family conglomerates. Relative to increasing corporatisation, the continuance of family based ownership and governance will also be of benefit to the environment. When developing land policies, these highlighted relationships should be taken into account. This study is a first to consider personal characteristics relative to ownership.     

不同类型建设用地扩张的时序及空间特征——加速失效模型在静海区的应用

研究目的：分析城市扩展中交通用地、商住用地和工业用地扩张的时序特征、空间关系以及扩张时点的影响因素。研究方法：农地—建设用地转换最优时机理论；加速失效模型。研究结果：（1）不同类型建设用地在扩张过程中具有相互关联的时序和空间特征；（2）静海区交通用地引导了其他建设用地扩张的方向，而不同级别交通用地由于对建设用地和农用地影响的差异，加快或延缓了建设用地扩张的时机；（3）商住和工业用地在200— 400 m 范围内相互集聚，且商住用地产生的集聚效应强于工业用地。研究结论：细化建设用地类型以分析城市扩张的特征和机制，有助于城市扩展区的布局优化和集约发展。     

吉林省金融业推动高技术产业发展研究——基于产业关联的分析

本文利用吉林省2007年投入产出流量表，选取5个高技术产业部门，运用产业关联的角度对金融业与高技术产业进行关联分析，研究吉林省金融业与高技术产业之间的依存关系，探讨吉林省金融业对高技术产业发展的作用，从而为今后金融业有效地促进我省高技术产业的发展提供理论依据。