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1.
马林 《广告导报》2006,(7):92-92
大抵上,广告人的俗气是可以归纳为三类的:弱智的那种俗气,恶心的那种俗气和甜腻腻的那种俗气.雅俗本可以共赏,现代艺术虽然也表现出让雅者俗化和俗者雅化的特点,但雅与俗依然是迥然不同的两个概念,就像美与丑,均可成为美学范畴的研究对象,但美即是美,丑即是丑,岂可张冠李戴!广告人在广告中所普遍暴露的那种以俗为雅,以丑为美,以恶心为快感的意淫癖和恋物癖,不仅糟踏了客户的金钱,毁坏了品牌的价值,同时还作贱了自己,污浊了空气。  相似文献   

2.
王孟 《市场周刊》2014,(8):44-47
十八届三中全会公报中多处设计国企改革,费墨颇多,时至今日,也出台多项政策。8月29日,中共中央政治局审议通过了《中央管理企业负责人薪酬制度改革方案》,随后,又通过了《关于合理确定并严格规范中央企业负责人履职待遇、业务支出的意见》,央企改革正衔枚急进。在在政治局会议通过国企薪酬制度改革方案和规范业务支出的相关意见之后,各大国企高管降薪的消息就风声四起,其中金融业首当其冲。  相似文献   

3.
强生公司自1886年成立于美国新泽西州,专注于婴儿护理产品和医疗器械用品的研究生产。经过116年的发展,已成为深受消费者信赖的全球领导  相似文献   

4.
当我们留心观察一下,会发现如今的许多单位无非就这么三种人: 一种人属牛,任劳任怨,勤勤恳恳; 一种人属猪,好吃懒做,无所事事;  相似文献   

5.
资产的价值是需要通过计量的,但不同的计量方法对企业财务的影响较大。本文分析比较了资产的不同计量方法对商业银行的财务状况的影响。  相似文献   

6.
英国标准化学会(BSI)是一个独立组织,具有100多年的历史,是皇家协会,并在国际组织中代表英国政府。BSI提供全球化独立的商业服务,主要是提供重要的基于标准的解决方案。  相似文献   

7.
何健 《光彩》2011,(3):5-5
小的是美好的,借用英籍德裔经济学家舒马赫于1973年出版的同名经济学著作中提出的这一观点,我们可以历数小微企业的种种"动人"之处:小微企业以创业促就业,能够最大限度地满足人们自主创业、自我奋斗的欲望;小微企业可以缩小贫富差距,促进社会和谐。大企业强国,小企业富民,  相似文献   

8.
会骑马的不一定是唐僧,也可能是王子;会飞的也不一定是菜鸟,或许恰是天使;生活中无时无刻不存在的思维错觉与认知偏误,往往是忽略掉事物背后风景的罪魁祸首。在这个喧闹的世界里,人们所看到的、听到的,到底是真相,还是别人所希望的。如果有一天你被周遭复杂的环境所影响,从而丧失掉自己思考的能力,透过乌云看不到彩虹,怎么办?是继续戴着有色眼镜看  相似文献   

9.
有积极态度的人能有好的结果,是因为他们肯定“今天”的无穷价值。  相似文献   

10.
姜欢  孔慧  王珮珧 《商业科技》2013,(28):116-117
随着网络时代的不断发展,电子商务的迅猛发展。网络书店作为电子商务的一部分,已经崭露头角,它的发展趋势和未来前景相当可观。本文分析了网络书店的发展现状,对网络书店在发展过程中所遇到的问题和解决措施以及其营销策略进行了全面而又客观的论述,同时还提出了网络书店的发展前景。  相似文献   

11.
中国上市公司内外融资的顺序偏好   总被引:1,自引:0,他引:1  
文章指出,对中国上市公司中的股份异质公司而言,若不考虑关联交易因素,内源融资逊色于外源融资,其所偏爱的股利政策为现金分红,这意味着中国证券监督管理委员会将现金分红作为上市公司申请配股或增发先决条件的现行规定可能并不妥当,加强对上市公司关联交易的监管才是问题的根本。在有报告盈余的情况下,这类公司会趋向于大规模派发现金股利,除非其报告盈余存在虚假或日后存在向其控股股东输送利润的可能,因此投资者及相关政府部门可利用这一特性低成本地甄别其企业会计报表的真伪及未来发生非对等关联交易的可能性。  相似文献   

12.
《Business History》2012,54(4):590-616
We investigate the impact of universal banks on the dividend policy of affiliated companies, in an environment characterised by poor investor protection, booming stock markets and strong banks. Our results, based on a unique sample of 428 listed companies in pre-World War I Belgium, are consistent with the hypothesis that companies with good investment opportunities and a bank director on their board paid higher dividends to establish a good reputation with investors. However, our results also indicate that companies with several bank directors and companies in which the bank had an equity stake paid lower dividends.  相似文献   

13.
在存在控股股东的情况下,大股东的利益输送通常会造成对中小股东利益的侵犯,进而对资本市场的有效性造成影响。本文认为现金股利发放在中国上市公司中是作为控股股东利益输送的一种重要手段,对此的实证结果表明大股东的持股比例与公司发放现金股利的多少呈明显正相关关系;第二大股东和第三大股东不能对大股东利用现金股利转移现金进行监督;机构投资者的作用尚不明显。  相似文献   

14.
上市公司现金分红和债务决策是资本市场关注的热点问题。文章以我国A股上市公司为研究对象,考察了现金分红与债务政策稳健性及其对企业业绩的影响关系。研究发现上市公司现金分红行为对公司债务政策稳健性有着显著的影响,相对于无现金分红公司而言,现金分红公司有着更高的债务政策稳健性;现金分红公司的业绩水平显著高于无现金分红公司的对应水平,说明上市公司现金分红行为对公司业绩的提升具有促进作用;在现金分红与公司业绩的关系中,债务政策稳健性具有显著的中介效应。上述研究结论对规范我国上市公司现金分红行为、揭示其对债务政策稳健性与公司业绩的影响具有一定的理论和实践意义。  相似文献   

15.
In the present paper, based on samples of 2003, empirical analyses of Corporate Governance Index (CGI NK ) and its six dimensions of listed companies in China, the index of controlling shareholders’ behaviors, board governance index, top management governance index, information disclosure index, stakeholders’ governance index, and supervisors committee governance index, are carried out and the results show that CGI NK is positively associated with the return on assets (ROA), net assets per share (NAPS), earnings per share (EPS), operating cash flow per share (OCFPS), total assets turnover (TAV), rate of total assets growth (ITA) and Z-score. These indicate that good corporate governance mechanisms improve profitability, stock expansion ability, operating efficiency, growth and development potential, as well as financial flexibility and safety of listed companies. Corporate governance mechanisms of controlling shareholders, board of directors, top management, information disclosure, stakeholders and supervisors committee are largely responsible for decision-making and decision-execution mechanisms, and furthermore, they have direct and profound effects on the performance and value of listed companies. Translated from Zhongguo Gongye Jingji 中国工业经济 (China Industrial Economy), 2006, (4): 98–107  相似文献   

16.
In the Chinese stock market, the price of exchangeable stock is determined by the discounted future uncertain cash flow, while the price of non-circulating stock depends on per book value. In general, because investors holding non-circulating equity maintain the control power, corporate finance and investment decisions reflect their interests. The pricing mechanism of non-circulating stock violates the basic pricing principle of the capital market. Therefore, corporate finance decisions deviate from the NPV (net present value). As a result, excessive equity financing problems would occur in the listed companies. Translated from Shijie Jingji Wenyuan 世界经济文源 (World Economic Forum), 2004, (4): 41–50  相似文献   

17.
Over the last decade, dividends have become a standalone asset class instead of a mere side product of an equity investment. We introduce a framework based on polynomial jump‐diffusions to jointly price the term structures of dividends and interest rates. Prices for dividend futures, bonds, and the dividend paying stock are given in closed form. We present an efficient moment based approximation method for option pricing. In a calibration exercise we show that a parsimonious model specification has a good fit with Euribor interest rate swaps and swaptions, Euro Stoxx 50 Index dividend futures and dividend options, and Euro Stoxx 50 Index options.  相似文献   

18.
冯振贤  刘萍 《北方经贸》2012,(4):110-111
影响上市公司股利分配的因素很多,主要是内部影响因素。本文首先对影响上市公司股利分配的内部因素进行简单的理论分析,随即运用Eviews软件对所选取的的样本数据进行统计分析,在95%显著水平下得到下列线形回归模型,进而得出影响股利支付率的因素有哪些,其重要程度如何。这为公司管理层进行股利分配和投资者进行投资决策提供了参考依据。  相似文献   

19.
Using a simple version of the dividend cash flow (DCF) model of stock valuation, the cost of equity for public utilities is often inferred to be equal to the sum of the dividend yield and the expected rate of growth in dividends. Witnesses who employ this approach generally extrapolate past growth patterns into the future and then assume that investors expect these trends to continue; no effort is made to actually assess the expectations of investors. This approach to estimating the cost of equity for public utilities is criticized for the failure to develop testable hypotheses as an inferential basis for testing the statistical reliability of estimates of the cost of equity. This article demonstrates an alternative to the traditional approach, based on the premise that reliable estimates of the cost of equity are derived only within a methodological framework that produces testable hypotheses. The Gordon model of share valuation is formulated in such a way as to show that there is a systematic and predictable relationship between the ratio of market price to book value of common stock and a firm's normal or expected return on equity. This relationship suggests an econometric model that not only tests the Gordon model of share valuation but produces at the same time, inferences concerning the cost of equity. Using this approach, year-end estimates of the cost of equity for electric utilities are determined for the 16-yr period from 1961 to 1976.  相似文献   

20.
This study examines whether foreign institutional investment influences firms’ dividend policies. Using data from all domestically listed nonfinancial firms in China during the period of 2003–2013, we find that foreign shareholding influences dividend decisions and vice versa.Furthermore, changes in dividend payments over time positively affect subsequent changes in foreign shareholding, but the opposite is not true. Our study indicates that foreign institutional investors do not change firms’ future dividend payments once they have made their investment choices in China. Moreover, they self-select into Chinese firms that pay high dividends. Our evidence suggests that in an institutional setting where foreign investors have tightly restricted access to local securities markets and a relatively high risk of expropriation by controlling shareholders exists, firms can use dividends to signal good investment opportunities to foreign investors.  相似文献   

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