安徽省上市公司经营业绩评价研究

选取安徽省2009年度上市公司的年报数据,在构建上市公司经营业绩综合评价指标体系的基础上,应用多元统计分析中的因子分析方法对安徽省上市公司经营业绩进行实证研究,得到综合评价结果,从中可以看出安徽省上市公司的经营业绩各方面的优劣势。     

专业英语教学现状与发展策略

在专业英语教学过程中,应转变观念,培养学生的专业英语学习意识,改进课堂教学模式;加强教材与师资队伍建设。     

基于DEA的第三方物流企业绩效评价

在对第三方物流企业财务、配送及仓储研究的基础上,建立了评价指标体系,设计了第三方物流企业绩效非均一综合集成的DEA评价模型,并通过算例验证了模型的客观合理性。该方法模型为地方政府的交通运输部门和第三方物流企业本身了解企业自身的状况,并制定相关改善企业管理的措施提供了定量支持。     

加强校园文化与企业文化的融合,促进高职学生职业素养的提升

高职学生能否在职场取得成功,不仅取决于他的知识和技能是否扎实,更在于其职业素养的高低。目前,高职生的整体素质难以满足用人单位的需求,其最大不足是爱岗敬业、踏实肯干、与人合作等职业素养欠缺。因此,如何以科学发展观为指导,通过校园文化建设,加强与企业文化的融合,促进学生职业素养提升,这是高职院校教育工作者面临的一个重要课题。     

Re-assessment of E-S-Qual and E-RecS-Qual in a pure service setting

Understanding and measuring electronic service quality including its dimensions has become crucial since a growing volume of business takes place in the cyber world. This paper focuses on measuring electronic service quality and service recovery issues by means of E-S-QUAL and E-RecS-QUAL scales in a pure service oriented setting and across a culturally different consumer group than the original scale. This research covers 2017 customers' assessment of the electronic service quality offered by 13 banks in Turkey. Findings suggest a refined and more stable version of the E-S-QUAL scale for the internet banks. Comprehensive psychometric tests also suggest that E-RecS-QUAL is an appropriate tool to evaluate online service recovery in consumer research.     

建筑幕墙工程的技术要求及质量控制

文章介绍了建筑幕墙工程的结构设计、施工要点及施工质量控制措施,并对其弊端进行了分析,提出了处理措施。     

冲孔灌注桩中常见质量问题及防治措施

由于冲孔灌注桩对各种地质条件的适应性强,施工简单易操作,并且设备投入小,因此在各类房屋建筑中都得到广泛应用。冲孔灌注桩的施工大部分在水下进行,对其施工过程无法直观观察,成桩后也不能进行开挖验收。施工中的任何一个环节出现问题,都将直接影响整个工程的质量和进度,甚至给投资者造成巨大经济损失和不良社会影响。因此,必须在桩基成孔过程及水下混凝土灌注过程中防治处理可能出现或已经出现的问题,以保质、保量地完成桩基施工任务。     

论我国税式支出预算管理制度的构建

税式支出代表了一种预算政策,政府把税式支出所形成的税收损失列入预算并与直接支出一起统一加以管理。税式支出预算管理是对税式支出进行管理控制的有效手段,应该根据我国国情特色,逐步建立起我国的税式支出预算管理制度。     

新疆经济增长质量的实证分析

首先对经济增长质量的内涵进行了界定,然后从经济增长速度、经济结构、经济效益等方面对新疆经济增长的质量进行了实证分析。结果表明,新疆经济增长质量整体水平有待提高;最后本文提出了一系列促进新疆经济增长质量提高的对策建议,以期加快新疆经济的快速发展。     

Financial Reporting Quality,Structural Problems and the Informativeness of Mandated Disclosures on Internal Controls

Even before firms report internal control weaknesses under the Sarbanes–Oxley Act (SOX), they are characterized by structural problems, are prone to internal control weaknesses, and have low financial reporting quality. If the stock market incorporates much of this information during the pre‐disclosure years, investors are less surprised when firms subsequently report internal control weaknesses under SOX. We find that for the pre‐disclosure period, firms reporting internal control weaknesses under SOX, (1) had structural problems, (2) were prone to internal control problems, and (3) had low financial reporting quality. Further, we provide direct evidence that stock prices during pre‐disclosure years incorporate much of the information about structural problems, the likelihood of internal control weaknesses, and low reporting quality. Finally, we find that many of these value‐relevant factors are not related to announcement period returns when firms eventually disclose such problems under SOX and that limited new information about structural problems is generated around this date. Our results provide a compelling explanation for the muted stock price reaction around the mandatory disclosure date.