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1.
张力 《中国外资》2009,(16):274-274,164
一、Introducfion
With the development of the society,English learning becomes a new trend in the time of knowledge economy in the 21st century,the international exchanges and cooperation among countries are more closer to each other than ever before,  相似文献   

2.
常胜越 《中国外资》2008,(6):179-180
China has the greatest numbers of both teachers and students worldwide ,who teach and learn English. Therefore ,to analyze the obstacles of learning English for Chinese is necessary. This article gives the idea of differences between Chinese and English mainly in languages and cultures fields. Through these we can see clearly that "differences" are the biggest obstacle in language learning.  相似文献   

3.
China and Africa are important strategic partners to each other. In the background of the global financial crisis, this relationship is deepening, economic and trade cooperations  相似文献   

4.
The co--operative sides of a financial service group can make use of each other‘s client group and distribution channel to enlarge selling network through cross--sale, and increase sales amount.The theory thereunder is that the clients of a product of a bank are also the ideal objects of itsother products.  相似文献   

5.
《金融博览》2009,(9):39-39
Michael and Derek are good friends, but they like to pull each other's leg sometimes. One day during the holidays they decided to go to London together. They went to the station and bought their tickets. When the train came in, Michael boarded it first and, without knowing it, dropped his ticket on the platform as he got into the carriage. Derek, who was and quickly picked it up Derek put it in his pocket. close behind, saw the ticket fal Without a word to his friend.  相似文献   

6.
Introduction In recent years,both the number of countries and the degree to which each country has p rivafised its public business sector as well as the economic importance of the privatisation process and its scope have provided an impetus for research in this field..Furthemore,firms with a sufficiently consolidated history of privatisation are now available to researchers to help them conduct more relevant studies.  相似文献   

7.
于婧涵 《中国外资》2011,(14):140-140
<正>Introduction In recent years,both the number of countries and the degree to which each country has p rivatised its public business sector as well as the economic importance of the privatisation process and its scope have provided an impetus for research in this field..Furthemore,firms with a sufficiently consolidated history of privatisation are now available to researchers to help them conduct more relevant studies.  相似文献   

8.
Plain English is a generic term for communication in English that emphasizes clarity, brevity, and the avoidance of technical language. This paper aims to introduce the development of the plain English...  相似文献   

9.
《中国金融家》2005,(3):78-79
Most Asian economies long have depended on bank financing,and to a lesser extent, on the equity markets, to fund investments. Except for countries like Singapore,Malaysia and a few other more developed Asian economies, corporate bonds are almost unheard of in the region. But bonds and bond markets are at least as important, if not more so, than stock markets, for the efficient allocation of a nation‘s resources. In major economies,  相似文献   

10.
Companies have gone worldwide and are listed on capital markets in different continents. Their auditors have followed them. To allow for an effective global audit oversight in order to protect the investors, international co-operation is required. The disparity in laws of audit supervision and conflicts between China and the United States inflict financial damage on investors. By analyzing rudimentary reasons behind this issue and the progress both parties have done, the author then illustrates international cooperation among other regions to make the prediction and recommendations in dealing with such conflicts.  相似文献   

11.
Although forms of address are widely used in textual and other types of disclosure,empirical evidence of their effects is rare.China provides a unique setting in which to test the economic consequences of the forms of address used in audit reports.From 2003 to 2011,about 60%of auditors surveyed addressed their clients by their real names in audit opinions,while the others used honorifics.Based on a sample of Chinese audit opinions,I report the following findings.First,the announcement of an audit opinion that uses the client’s real name elicits a greater market response than the announcement of an opinion featuring an honorific form of address.Second,the effects of real-name forms of address are stronger in firms with weak board governance.Third,the association between audit fees and audit risk factors,such as loss-making,is stronger in firms that are addressed by their real names in audit reports.I conclude from these findings that the forms of address used in audit opinions may reveal private information on audit quality.The results of this study are consistent with the power-solidarity effect described by sociolinguists.  相似文献   

12.
The recurring theme that came across during this month is that demand is very strong globally, especially in Germany and Spain, leading to a stable pricing environment throughout the value chain, with polysilicon prices continuing to rise. We have also picked up that demand in the Greek market is ramping up; however; Italy appears off to a slow start. We were discouraged to hear that major system integrators in the United States were seeking overly aggressive pricing from module manufacturers relative to other areas globally. In general, it appears that the Chinese module makers are treading into the United States very cautiously. In particular, it appears the system integrator winners of the Wal- Mart solar RFP are looking for gross margin break even pricing for modules in exchange for allowing module makers to advertise that they are a part of the installation.[第一段]  相似文献   

13.
Compared with other industries, the chance and potential is bigger for the tourist industry to participate in the Olympic Games, which not only present themselves in the preparation and holding of the Games, but contribute to the post-Olympic economic development.  相似文献   

14.
Nowadays, business letter is one of the most important means of communication. The phrpose of this paper is to study how vague language is exploited in writing business letters, focusing on the application of vague language in Business English writing, and elaborate upon the realization of vagueness.  相似文献   

15.
This paper separates the amount of IPO underpricing(primary market underpricing) and overvaluation(secondary market overvaluation) from the value of an IPO's initial return to evaluate the relative importance of these two factors and their main determinants. Using data on the IPOs of 948 Chinese firms, we find that average initial returns are 66% and that underpricing and overvaluation are between 14–22% and 44–53%, respectively, depending on the method used to assess firms' intrinsic values. In addition, while both the value of the initial return and the extent of overvaluation are significantly negatively related to post-IPO long-run stock performance, overvaluation can predict post-IPO performance better than the value of the initial return. Value uncertainty in IPOs is positively related to both underpricing and overvaluation, and both the underwriter's reputation and the existence of pricing regulation are positively related to underpricing. Investor sentiment has a positive effect on overvaluation but has no effect or a negative effect on underpricing. Overall, our results suggest that in China overvaluation accounts for a larger proportion of the initial return than underpricing,and that underpricing and overvaluation have different determinants.  相似文献   

16.
According to the statistics, that there are about 112 annual inspection items for the enterprises in Beijing, and over 1. 5 million entity items, which play an active role in standardizing and regulating the economy, as well as greatly increase the executive cost of the government and the operation cost of the enterprises. Some of them are just  相似文献   

17.
Bates Gill 《银行家》2004,(7):101-101
The United States and China are entering an entirely new and complex era in their economic relationship. In a nutshell, China is both partner and competitor, and simplistic efforts to cast the complexity of U.S.-China economic relations as either one of partnership or competition are unhelpful to the development of  相似文献   

18.
Using a sample of Chinese security analysts’recommendations from 2005 to2010,we examine the source of analysts’superiority and the investment value of their recommendations.Using a calendar-time portfolio approach,we find that,on average,analysts’recommendations are valuable and that analysts are better at analyzing and transferring firm-specific information than market-wide or industry-level information.In addition,we show that the investment value of recommendations increases as firm-specific information becomes more important in stock pricing.Our empirical results are useful in guiding investors and helping brokerage houses to evaluate the output of research departments.  相似文献   

19.
Although the benefits of auditing are uncontroversial in developed markets,there is scant evidence about its effect in emerging economies.Auditing derives its value by increasing the credibility of financial statements,which in turn increases investors’reliance on them in developed markets.Financial statement information is common to all investors and therefore increased reliance on it should reduce divergence in investors’assessment of firm value.We examine the effect of interim auditing on inter-investor divergence with a large sample of listed Chinese firms and find that it decreases more for firms whose reports are audited compared to non-audited firms.This finding suggests that investors rely more on audited financial information.Results of this study are robust to variations in event window length and specification of empirical measures.  相似文献   

20.
To standardize shareholding system, first condition is doing justice to the function of stock holder‘s meeting, make it become the highest organ of power of shareholding of bank, all the things which are of vital importance to the overall situation of the bank, are discussed by it and passed through. In another word, that is govemment should transfer the power of business policy and management in the bank to stock holder‘s meeting and its routine business board of directors when state-run and solely-invested commercial bank change into shareholding bank.  相似文献   

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