外资并购中国上市公司绩效的实证研究

本文在借鉴参考已有研究方法的基础上,采取会计研究方法,选取外资并购上市公司并购前一年、并购当年和并购后一年的净资产收益率、主营业务收入增长率和流动比率3个财务指标来作比较,以这三个财务指标的变化来衡量并购产生的绩效,从外资并购的整体情况、跨国公司所处的股东地位和并购类型来分类说明外资并购中国上市公司的绩效,得出了上市公司被外资并购后,短期内需要整合资源实现净资产收益率的提高;并购后上市公司扩大了生产规模,经营收入快速增长;跨国公司所处不同的股东地位和不同并购类型都对并购绩效有影响。     

Comparative Review of Research on Environmental Impacts of Tourism in English and Chinese Literatures

China is experiencing an increasingly high level of recreation and tourism use of its environments but only limited studies of the environmental impacts of tourism have been published. This paper is based upon a collection of research papers on the environmental impacts of tourism in English and Chinese, especially research on carrying capacity and the physical impacts of tourism. The paper compares the characteristics of research in English and Chinese literatures. It shows that China lags behind the western world in this research field. Chinese researchers need to: (1) be more critical of the feasibility of carrying capacity applications; (2) introduce new technologies in their research on vegetation and soil; (3) know more about the buffering effects of different kinds of tourist trails such as boardwalks, concrete trails, cross-tie trails, cobble trails and so on; (4) try to shed light on possible positive impacts of tourism; and (5) pay more attention to the protection of environmentally sensitive areas. The paper also discusses the dilemmas of research on carrying capacity and environmental impacts.     

网络文化背景下的高校大学生思想政治教育工作

信息技术和网络化促进了知识的经济化和经济的全球化,使得知识和人才在经济发展中的地位和作用越来越重要。网络时代对高校思想政治教育工作产生了深刻影响,也给高校的思想政治教育带来了全新理念与机遇。本文通过认真分析网络对大学生思想政治教育的影响提出了几点应对策略。     

防范单位负责人会计违法行为的措施

规范会计行为,保证会计信息质量,单位负责人负有重要责任。如何防范会计违法行为,本文就此进行了探讨。     

论当代国际政治经济学理论研究的局限性、逻辑起点与微观基础

本文在文献比较与综合的基础上分析了当代国际政治经济学理论研究存在的问题。当代国际政治经济学理论研究缺乏严密的假设前提与逻辑起点,理论解释也缺乏坚实的微观基础。建立在可认识、可评价与可选择行动集合基础上的国际行为主体行为目标与方式的设定,是当代国际政治经济学理论研究的逻辑起点,也是理论建构的微观基础。国际行为主体间相互依赖的方式与机制、国际活动外部性内部化方式与机制、国际公共治理等问题共同构成了当代国际政治经济学理论研究的主要内容。     

边际效用递减规律的再发现

本文的成果主要体现在两个方面:第一,将时间维度导入效用函数,实现了对边际效用递减规律认识的一次真正的飞跃;第二,将需求在需求要素的层次上进行分解,使边际效用递减规律有了更为准确和牢靠的基础。在这两个成果的基础上,对效用的可测量性、商品的同质性假说等问题进生了前瞻性的探讨。     

The Usefulness of Earnings and Book Value for Equity Valuation in Emerging Capital Markets: Evidence From Listed Companies in the People's Republic of China

This paper examines the relative value relevance in equity valuation of two sets of accounting information of listed Chinese companies which issued the so-called B shares to foreign investors on the Chinese stock exchanges. These firms are required to prepare two sets of financial statements: one based on China's accounting regulations (domestic GAAPs) and the other based on International Accounting Standards (IASs). The study adopted the Ohlson (1995) model and used the Davidson-MacKinnon J-test to assess which one of these two competing sets of accounting information is more closely associated with the share prices. The results showed that earnings and book value reported based on IASs have greater information content than those based on domestic GAAPs. The results of yearly regression analysis generally suggested that the explanatory power of these earnings and book values for share prices increased over time.     

内部配送在大型生产企业物资供应组织中的应用

本文从内部配送的基本思想、特点、优越性等方面,特别是从其实施的角度方面作了简单的描述。内部配送的实施主要包括仓库管理、分货与配货、车辆的配载、运输路线的选择以及有效的信息管理等几个方面。     

新常态下军民融合协同创新与战略性新兴产业成长研究

新常态下充分发挥国防科技创新资源优势,以军民融合协同创新和成果产业化促进战略性新兴产业成长,对主动适应新常态,培育发展新动力和驱动经济发展方式转变具有重要意义。在提出军民融合协同创新概念,分析其与战略性新兴产业成长运行机理的基础上,提出了军民融合协同创新促进战略性新兴产业成长的3种实现路径以及对策建议。     

现代交换技术课程平台化互动型教学改革与实践

交换是通信技术的重要组成部分,交换技术是高等学校通信工程专业课中的主干课程。本文结合华北电力大学对毕业生的专业课教学调查,分析了教和学过程中的主要问题,提出了相应的解决途径,说明了现代交换新技术专业课程的教学组织方法。