The Effects of International Trade on Economic Growth and Meeting Basic Human Needs

Abstract

This research measures the influence of international marketing, in the form of exporting and importing on economic growth and meeting basic human needs. The conceptual model examines the effects of three categories of trade (agricultural products, raw materials, and manufacturing goods) on economic growth and meeting basic human needs. The analysis uses structural equation models with time-lagged independent variables, multiple indicators of the dependent variables, and newly-developed multivariate outlier analysis techniques. This study contributes to the marketing literature by empirically evaluating macro-level effects of international marketing, i.e., exporting and importing, and by testing the predictive validity of competing theories from sociology, economics, and marketing. The findings have practical implications for public policy officials, marketing managers, and future research.     

我国液态生物质燃料适度发展规模研究——宏观经济视角的分析

本文通过构建简单的总供给一总需求模型,分析石油数量调控政策、潜在产出水平与均衡价格上涨之间的数理逻辑关系,进而间接得到液态生物质燃料适度规模问题的一般分析框架,为进一步的定量分析打下坚实基础。研究结果表明:为达到潜在产出水平和一定的价格上涨水平,不同的现实条件要求政府实行不同的石油数量调控政策。     

新建本科院校图书馆员业务素质提升工程

新建本科院校图书馆员的业务素质普遍偏低,而图书馆的使命和工作任务艰巨复杂,图书馆亟须通过馆员业务素质提升工程,来培养和造就一批胜任现代新建本科院校图书馆各项工作任务,能更好地完成图书馆使命和工作任务的新型馆员.业务素质提升工程可以采取以下四项举措：实施分层次的馆内日常业务培训;实行岗位轮换制度;加强新建本科院校图书馆的管理制度建设;加强馆员校内、校外以及馆际间的学习交流,鼓励馆员攻读更高层次的学历教育.     

Litigation risk,accounting quality,and investment efficiency

This paper examines the moderating effect of litigation risk on the relationship between accounting quality and investment efficiency. We use directors’ and officers’ (D&O) liability insurance as a proxy for litigation risk, accruals quality for accounting quality, and investment cash flow sensitivity for investment efficiency (Biddle & Hilary, 2006; Hovakimian & Hovakimian, 2009). Using Canadian data from 1998 to 2008, we show that firms with higher D&O insurance coverage exhibit lower quality accruals. Moreover, the previously documented negative association between accruals quality and investment cash flow sensitivity is stronger (weaker) when abnormal D&O coverage is low (high), suggesting that the role of accounting quality in facilitating investment efficiency is conditional upon observable litigation risk.     

Audit Market Response to PCAOB Censures of US Big 4 Firms

Abstract

Subsequent to the first-ever Public Company Accounting Oversight Board (PCAOB) censure of a US Big 4 firm (Deloitte) in December 2007, there were two other PCAOB US Big 4 firm censures as of 2016 year-end. We examine whether these two post-2007 PCAOB censures of US Big 4 firms conveyed new information to the audit market. For both censures, we find little or no evidence of any change in the factual audit quality of the censured firm over a three-year window surrounding the censure. Our findings suggest that the quality control deficiencies (identified during inspection of specific audit engagements) that triggered the PCAOB censure were isolated occurrences rather than systemic to the firm at large, i.e., the censures do not imply an impairment in the US Big 4 firm's overall factual audit quality. We also find that the negative response of investors and audit committees documented in prior research for the 2007 Deloitte censure disappeared for the later US Big 4 firm censures. Given that the PCAOB inspects (and can censure) non-US auditors who audit US-listed foreign companies, our findings are of potential interest to regulators, investors and audit committees outside the US.     

论我国计划生育政策的成果、问题及对策

计划生育政策的实施取得了巨大的成效,但在新时期,却带来很多的社会问题,我们可以有针对性地采取对策,扭转失误,使今后的人口控制走上科学的道路。     

新一轮土地利用总体规划修编重点及创新

新一轮土地利用总体规划在修编过程中,应根据我国工业化、城镇化的进程特点,在遵循各行各业和城镇发展规律的基础上,明确修编重点,创新规划编制理念。统筹安排各类用地,引导城乡用地合理布局,构建优美的生态环境,系统安排国土整治,注重景观设计,制作新型规划图件,建立土地规划分类并转换基数,构建图数一致的规划控制体系。同时要形成落实科学发展观,统筹协调用地观念;科学决策,保障规划的科学性和可操作性;并做好与相关规划的衔接。     

输电铁塔焊接缺陷及质量控制措施

文章通过对输电铁塔加工过程中可能存在的焊接缺陷进行分析,对铁塔加工焊接缺陷的影响因素进行探讨,总结出相应的焊接质量控制措施,以期提高输电铁塔焊接质量。     

珠三角高职国际贸易专业人才需求调查分析

对珠江三角洲近200家外贸企业的问卷调查显示：外贸企业对国际贸易技能型人才有较大需求；对高职国际贸易专业人才需求较大的岗位主要有业务员、跟单员和单证员、报关员、报检员等；外贸企业对这些岗位从业人员的进出口业务能力、外语语言能力以及职业道德与素养有较高的要求，而高职院校毕业生在这些方面尚有较大差距。高职院校必须通过明确人才培养目标、加强职业道德教育、优化课程设置等途径，提高毕业生的职业核心能力和职业素质，为珠江三角洲地区的外贸企业提供合格的一线业务人才。     

从人文素质渗透教育看高职英语教师队伍的培养

当前,在高职院校广泛开展人文素质教育,而如何由专业的英语教师进行人文素质教育也是教育界研究的热点问题。通过调查和访谈,文章分析研究了高职院校英语教师人文素质教育现状,论述了在新时代下亟需建设一批具有高素质的英语师资队伍。