预包装食品标签相关规定及标签标志错误分析

预包装食品标签上的产品信息是消费者购买产品的重要依据,也是食品质量安全管理的重要内容之一。本文依据GB 7718-2011《食品安全国家标准预包装食品标签通则》探讨预包装食品标签目前存在的问题。     

Corporate giving in Taiwan: agency cost theory vs. value enhancement theory

This article examines the determinants of corporate giving (CG) in Taiwan according to agency cost (AC) and value enhancement (VE) theories. Panel regression test results reveal several new and interesting pieces of evidence. First, VE determinants outweigh AC determinants in explaining CG there. Second, the positive link between the current CG ratio (CGR) and the lagged CGR (CGR(-1)) suggests the consistent nature of CG. Third, after the global financial crisis in 2008, the influence of debt leverage on CGR vanished, but the impact of managerial insiders’ shareholdings on CGR became significant. Last, the influences of VE determinants and CGR(-1) on CGR remain during both pre-crisis and post-crisis periods. Moreover, after the crisis, CG was still motivated to create current value for shareholders, and was apparently used as a business strategy to signal companies’ financial or managerial stability.     

Methodological choices of HR research conducted in Asia

A twenty-year study of the Human Resource (HR) practices–outcome relationship has found that more rigorous methodologies have been adopted over time. However, several problematic features such as cross-sectional, single-informant, and single-level designs continue to be adopted (Bainbridge et al., Human Resource Management, 2016). Responding to calls for increased contextualization of research by investigating the relationship between the location of data collection and the methodological choices of researchers, this study answers the question “How unique are the methodological choices of HR research conducted in Asia?” Applying content analysis to 241 published articles, we compare internal, external, construct and statistical conclusion validity of studies collected in North America (n=66), Europe (n=95) and Asia (n=80, including 57 studies from China). Results show that despite similarities in cross-sectional, single-informant and single-level designs across regions, research conducted in Asia is mainly undertaken via field studies, using subjective outcome measures at the organizational level, following a post-predictive design. In addition, studies from Asia are more recent, and show a shorter time gap between data collection and publication. Theoretical and practical implications embedded in the dynamic context of Asia in general, and China more specifically are discussed.     

The joint effects of social identity and institutional pressures on audit quality: The case of the Chinese Audit Industry

This article examines how social identity links institutional pressures and audit quality. Combining institutional theory and social identity theory, we theoretically argue that the interaction between social and institutional forces shapes audit quality. Through an analysis of Chinese audit firms from 2000 to 2007, we show that isomorphic imitation has a more significant effect on firms belonging to the same-identity group than firms across cross-identity groups; foreign-affiliated audit firms are more willing to conform to normative pressure from professional networks than local firms; and foreign-affiliated firms are coerced to adapt to the local government’s expectation, particularly when they have a geographically concentrated customer base. We further reveal that a larger customer base attenuates within-identity group imitation but strengthens cross-identity group imitation. The results shed light on the role of social identity in shaping conformity in the audit industry, thus contributing to international convergence–divergence literature and institutional theory.     

Making the next move: When does the newness of experience matter in overseas sequential entries of multinational companies?

Traditional internationalization models suggest multinational companies (MNCs) can exploit their accumulative experience to facilitate their sequential entries. However, experience may depreciate over time. Thus, obtaining benefits from prior experience for MNCs is based on two critical premises, i.e., interpreting and applying experience correctly. We argue that there is a need to study the newness dimension of experiential learning. In doing so, we aim to explore to what extent the newness of experience matters in overseas sequential entries for MNCs. Moreover, we expect that the benefits from recent experience in guiding sequential entries are contingent on the extent of context similarity between the most recent entry location and sequential entry location and the outcome expectancy of focal entry. With a sample of 112 Chinese listed firms and 410 observations during the period of 2000–2012, we find that else being equal, the newness of experience of MNCs is positively associated with sequential entry and such a relationship is positively moderated both by context similarity in institutional environment and the outcome expectancy of the focal entry. We also compare the effects of the newness of different types of experience and find that the newness of the most recent experience has a larger influence on sequential entry than location-specific experience and general experience.     

中国造船工业创新之路及未来技术创新的方向选择

全球最大的船舶咨询公司克拉克松航运研究公司发布的数据报告显示,截止2007年7月,世界船舶企业新接订单1．288亿载重吨,而中国船舶企业承接新船订单5730万载重吨,占全球新接订单份额近一半．历史上首次超过韩国和日本,成为国际船市的最大赢家,世界航运、造船界纷纷为之震惊,惊呼“中国造船时代来临”。     

基于误差反向传播算法的OFDM系统频域均衡

提出用一种基于神经网络的均衡方法,并用误差反向传播(BP)算法对多层前馈网络进行训练.分析和数值仿真结果表明,基于BP网络的频域均衡方法有较好的均衡效果,并且复杂度不高.     

初相注入式快速符号同步的一种实现方法

通过平方滤波算法对时钟初相进行预估计,实现了Gardner算法下初相注入式符号同步.该方法具有快速、高精度的特点,尤其是较好地解决了初始点为过零点的极端情况下,Gardner算法收敛方向不确定、收敛时间较长的问题.计算机仿真和实际应用证实了该方法的有效性.     

Gender disparities: a medical detoxification program

Significant gaps exist in health care regarding gender in the United States. Health status, social roles, culturally patterned behavior and access to health care can be influenced by gender. Women have been the primary users of health care and minority women usually have received poorer quality care than Non-Hispanic White (NHW) females. The objectives of this study were to identify gender, racial and ethnic disparities in access to substance abuse treatment in a Texas hospital. Secondary data collected on 1,309 subjects who underwent detoxification were studied. Gender, race/ethnicity, drug of abuse, relapse and financial classification were included in the analysis. Results indicate Hispanic females and Non-Hispanic Black (NHB) females were about 5 and 3.5 more likely than NHW females to use Medicaid services respectively (p < .05). NHW and NHB males were more likely to use Medicare than females (p < .05). NHB and Hispanic females were 5.8 and 2.1 times more likely to receive care for abuse of cocaine when compared to NHW females respectively (p < .05). Hispanic females were 2.3 times more likely to relapse than Non-Hispanic females, and uninsured NHB females were 7.1 times at a higher risk to abuse multiple drugs compare to NHW females (p < .05). Socio-economic factors, lower labor force participation rates, and less financial independence can explain females utilizing more often Medicaid regardless of their race/ethnicity. These results can be also explained by aggressive case management utilization, socio cultural barriers and/or discriminatory practices, both intentional and unintentional.     

Little Czech Mole,Deep Affection From

Do you remember the little animated character in The Mole? The famous mole has lived for over 86 years in this animation movie which was made by Studio Bratri v- triku,Czech.When I was still a child,I was a crazy fan of this kind-hearted but a little silly mole.I even knew how to say it in Czech:krtek! Because of that mole,I began to fall in love with Czech.After China's Foreign Trade did an interview with Am- bassador of the Czech Repulic to China,H.E.Dr.Vitezslav Grepl, also an old friend of the Magazine, I have more reasons to have affec- tion towards this country. H.E.Dr.Vitezslav Grepl has been the Ambassador of the Czech Repulic to China for about 3 years.Besides his mother tongue, he can also speak very good English,Swed- ish,Finnish and Russian.He was fond of old map collection.In the exhibition room of the Embassy,we could found many previous art works he collected.From his proud smile when he shown us the old Chinese map he collected,I suddenly knew why I could like that little mole so much. Former Czechoslovakia estab- lished former diplomatic relations with People's Republic of China only 5 days after its foundation. During those years,we witnessed together the good relationship be- tween China and Czech Republic. In December 2005,Premier Wen Jiabao visited this beautiful Czech, honored"garden of Mid-Europe". On August 31 this year,the 7th Meeting of Sino-Czech Joint Economic Com- mission was held in Prague.Both sides had an all-round review of the bilateral economic re- lations.By more exchanging activities,China and Czech are walking closer to each other. By Editor