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杨时展教授是中国著名会计学家、会计思想家和会计教育家.先生人格高尚,学识渊博,为士林之楷模.一身正气,两袖清风,为世人之典范.先生五十余年一贯忠诚于中国的会计教育事业,培育英才,传道授业,尽职尽责;诚信处世,刚正修身,为人师表.2007年10月10日,是杨时展教授逝世十周年纪念日,回顾老人家辉煌人生,追忆吾师之英容笑貌,缅怀他为中国的会计事业所做出的粲然卓异的贡献,神往崇敬之心油然而生,深深怀念之情回荡于天地之间,老师,您永远活在我们心中! 相似文献
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妈妈,您身体还好吗?呼伦贝尔草原,已经白雪覆盖了吧!咱家的羊,还是那样肥壮吗?农业普查开始了,您知道吗!电话里,您总说我不愿回家,其实,普查和家,都是我的牵挂啊!妈妈,报纸上的普查公报,您看到了吗?妈妈,闪光的数据背后,那,就是我啊! 相似文献
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有时候我们去看一部电影,导演是大牌导演,演员是大牌演员,编剧是大牌编剧,广告满天,铺天盖地,弄得非常好,把所有人都忽悠进去以后,绝大多数的人跑出来说,没见过这么烂的片子,这就是到今天为止,我对这个事情做出的最精确的评价。刚开始的时候,我是非常担心的,三年零毛利,零元销售,三折销售等等,作为一个法律工作者,我首先想到这是违规的,你这样不计成本以后, 相似文献
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诗意的浪漫,有一种即是在日月的辉耀下,甚至星光里,细雨中,对着一丛花草,或者无垠波涛,终日不发一言而泪下如雨,终归也无人知道是因何感伤.
而其中情愫,托于流水,问及草木,诉诸落花的,更是不可胜数;似乎纯净的自然,乃是人身心最终极最可依恃的归宿,人在此间,就如幼小的猫儿蜷缩在主人家的锦衾里,被抚慰着,有着温暖,与安全. 相似文献
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雷永军 《企业管理(北京)》2010,(6)
前几天,有住朋友给我讲了一个故事.他说,自己作为项目总监去检查下属的一个项目组.在会议室,一个下属进来了,关上门、转身,坐下,谈了两分钟,门开了;看见门开后我的朋友说,请将门关上!下属站起来,转身,推门,再转身,坐下.没多久,门又开了;我的朋友又说,请将门关上!下属站起来,转身,推门,再转身,又坐下.很快门又开了. 相似文献
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Petri Kyröläinen 《Journal of Economics and Finance》2008,32(1):75-89
When an investor buys and sells the same stock on the same day, he is said to have made a day trade. Using the trading records of Finnish traders, this paper examines whether day trading is related to volatility of stock prices. I find a strong positive time-series relation between the number of day trades by individual investors and intraday volatility among heavily day traded stocks. This effect is robust after controlling for a previously documented volume–volatility relation. The result suggests that the joint hypothesis of price pressure and volatility induced day trading dominates the liquidity effects of day trading. 相似文献
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选取我国市场的6只权证为研究对象,并以其日收益率和日均方差为指标,考察了我国资本市场中权证对正股波动性的影响。结论是:权证的上市对正股日收益率的影响并不显著,但对正股日收益率的波动性有显著影响,其中认购权证比认沽权证的影响更大。 相似文献
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随着市场经济向纵深发展,竞争日趋激烈的建筑市场,对质量的要求越来越高。建筑工程项目施工管理创新是建设市场不断发展和日趋完善的要求。文章从制度、成本、技术的视角对建筑工程项目创新进行了探讨。 相似文献
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Jarrod M. Haar Lieke ten Brummelhuis 《International Journal of Human Resource Management》2013,24(18):2659-2681
AbstractWe extend the literature in relation to daily diary and managers’ wellbeing by unravelling how daily work and family factors influence managers’ wellbeing the following day. Four days’ diary data were collected from 131 managers. Family–work conflict from one day positively influenced job burnout in the following day, while autonomy satisfaction from one-day reduced burnout the following day. Family–work enrichment from one day positively influenced work engagement in the following day, as did needs satisfaction (autonomy, competence, and relatedness) and perceived autonomous support. Furthermore, daily burnout reduced work–life balance and this was fully mediated by daily work–family conflict. In addition, daily engagement increased work–life balance and this was partially mediated by daily work–family enrichment. 相似文献
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定向增发公告效应在股市中的异化现象——关于中国证券市场的实证研究 总被引:1,自引:0,他引:1
本文以中国证券市场2006~2008年成功进行定向增发的上市公司为样本,研究了定向增发公告效应在牛市、熊市中的异化现象。研究发现在牛市周期中仅仅公告日当天存在显著的正公告效应,公告日前后都不存在显著的正公告效应;但是在熊市周期中不仅公告日当天存在显著正公告效应,而且从公告日前两天开始一直到公告日后10天都存在显著正公告效应。在不同市场态势下,公告效应与折扣的关系也不相同:在熊市周期中,随着定向增发折扣的增加,公告效应相应减弱,而在牛市周期中公告效应增强。最后,论文给出了基于投资者情绪的理论解释以及相应的启示。 相似文献
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Junming Hsu Weiju Young Ching‐Hui Chu 《Journal of International Financial Management & Accounting》2011,22(2):114-130
This study investigates the stock price behavior of companies with qualified opinions around (1) the audit report day and (2) the report announcement day. Using a sample of 106 Taiwanese public companies during 1999–2007, we find negative abnormal returns 5 days following the audit report day. Returns that are more negative are associated with a decrease in insider ownership during several months before the audit report day. These results imply that investors can infer qualified opinions or that there is information leakage of qualified opinions. We also find that the average cumulative abnormal return over the 20 days following the announcement day of qualified reports is about ?25%, which is much more pronounced than that in Anglo‐Saxon countries. We ascribe this finding to a rule unique to Taiwan: qualified companies are likely to be subject to mandatory delisting if they cannot restate reports with unqualified opinions. 相似文献
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宏观经济环境决定了企业发展的机会程度。由于市场竞争日趋激烈,特别是持续通货膨胀的冲击,对通货膨胀下企业财务问题进行研究已经很有必要。 相似文献
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论现代绿色物流管理面对的问题与策略 总被引:1,自引:0,他引:1
随着经济的发展,环境恶化程度日益加深,现代物流活动作为经济活动的一部分,也同样面临环境问题,为保证社会实现协调可持续的发展,进行绿色物流管理成为今后物流关注的新焦点,明确了绿色物流的内涵和推行的必要性,并着重探讨了实施现代绿色物流管理的有效措施及途径. 相似文献