外资风险投资在中国内地投资影响因素研究

借用国际生产折衷理论,并结合不确定性理论研究影响外资风险投资决策的因素,结果发现:当中国内地与投资国(地区)的创业水平越高、文化差异越小时,外资风险投资的投资可能性越高;创业水平越高,投资规模和数量越大;文化差异越大,外资风险投资的数量越多.本文建议进一步改善中国内地创业环境,以更多地吸引外资风险投资,提高企业创新动力,推进优质企业国际化.     

Independent director cash compensation and earnings management

This study examines the impact of independent directors’ cash compensation on firms’ financial reporting quality using a sample of Chinese listed companies from 2002 to 2008. Unlike in the U.S. where most listed firms provide stock-related compensations to outside directors, Chinese listed companies compensate independent directors with cash only. This context offers a cleaner setting for examining the effects of independent director cash pay on earnings management. Our study documents a positive association between independent director cash compensation and the magnitude of earnings management. This suggests that compensating independent directors with higher cash pay compromises their independence and reduces their effectiveness in financial reporting oversight. Our results are robust to an array of sensitivity checks. These findings have important implications for both investors and policy makers by showing that independent directors’ cash compensation is also a significant determinant of financial reporting quality.     

Housing Preferences of Temporary Migrants in Urban China in the wake of Gradual Hukou Reform: A Case Study of Shenzhen

In the wake of the recent announcement by the State Council concerning the provision of public rental housing across China, and the gradual reform of China's household registration system (hukou), this article explores how potential adjustments in government housing policies (namely access to public rental housing) influence the housing preferences of temporary migrants who are currently residing inside the chengzhongcun (urban villages) of Shenzhen. The results indicate that dissatisfaction with rental cost and living conditions in these urban villages are the key reasons for migrants wishing to move into public rental housing if it is offered to them — and not the fact that they are treated differently within the hukou system. Public rental housing is welcomed in particular by newly arriving migrants who live outside the Shenzhen Special Economic Zone (SEZ), and migrants who have decided to remain in Shenzhen for the foreseeable future. By contrast, dissatisfaction with urban villages is the sole contributor to housing preferences for those residing inside the SEZ.     

浅析北京四合院与中华文化之联系

北京四合院是中国民居的代表,同时也蕴含中华文化的博大精深,本文从多个方面阐述四合院的文化价值以及对四合院与中华文化互相影响进行探讨。     

大学计算机文化基础课程考核方式探究

本文通过笔者学校对大学计算机文化基础的改革,就本课程一体化教学模式下的考核方式进行研究,让学生在完成工作任务的过程中,学到相关的理论知识和实践技能,使学生具备适应工作岗位的职业素养,培养成为素质全面的技能型应用人才。     

高校公寓社区化管理背景下大学生思想政治教育路径研究——基于无锡科技职业学院的调查与分析

高校公寓不仅是学生休息生活的地方,更是学生交流思想、实行自我教育、自我管理和自我服务的重要场所。因此,对高校公寓社区化管理背景下的大学生思想政治教育途径研究就显得尤为重要。通过对无锡科技职业学院学生的调查,掌握学生对公寓社区的认知情况,分析学生对公寓社区大学生思想政治教育的一些意见,并提出了进一步加强和改进公寓社区化管理下的大学生思想政治教育的途径。     

反思西方消费社会景观化的悖论

在物质丰裕的西方消费社会,越来越呈现出形象化、影像化的特征,即消费社会的"景观化"。这种当代特殊的历史现象存在着如真实与抽象的颠倒、"微笑"与"监狱"两种视觉话语的规训、时尚价值与使用价值的冲突等一系列不可调和的悖论。消费社会"景观化"带来的种种弊端,值得当下人们深刻反思。     

The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior

This paper derives the impacts of legal system characteristics and auditing standards on auditor behavior (audit quality), and analyzes the determination of optimal auditing standards under different legal regimes. Legal regimes are characterized by differences in the uncertainty concerning the outcome of legal proceedings (termed vagueness of legal systems) and differences in the average size of damage awards. Auditing standards as determined by standard setters can vary in both toughness and vagueness. Our analysis provides implications for the adoption of International Standards on Auditing (ISA). Countries, such as the United States, where auditor legal liability is significantly more onerous than the global norm are not likely to adopt ISA, since these standards may not induce auditors to provide the optimal level of audit quality. Conversely, the adoption of ISA by countries, such as China, where the legal system makes the recovery of damages from auditors quite difficult, is not by itself likely to result in a high level of audit quality. Furthermore, our model suggests that auditor rotation can help improve audit quality, but only in certain circumstances.     

想拿世界冠军的重庆"阿甘"

——你是啥子? ——冠军. ——啥子冠军? ——世界冠军. 每当马俊才在训练中坚持不住的时候,教练姜舟就会向他喊话. 三级智力残疾的马俊才今年18岁,在重庆市特殊教育学校读高二,是校田径队400米跑种子选手,也是教练姜舟心目中"阿甘"式的人物,坚韧、执着、善良、热心. 起初,学校打算培养马俊才做失明长跑运动员的陪跑员.姜舟在训练时,要求队员围绕操场按照一分钟跑一圈的节奏跑,谁知马俊才一跑就跑了半个小时,若不是姜舟喊停,他还没有停下来的打算.从此,"阿甘"这个名字在重庆市特殊教育学校不胫而走.     

现代城市社区治理问题及对策研究 ——基于桐梓县社区治理的调查与分析

基于贵州省桐梓县社区治理现状的调查与分析,采用问卷法和访谈法,从治理主体、治理模式、治理机制等几个方面,探讨现代城市社区治理面临的突出问题,提出相关对策建议,以引起学术界对于加强和改善社区治理、全面提高现代城市社区治理能力和水平的关注.