控股股东股权质押压力与企业创新粉饰

控股股东股权质押已经成为资本市场的重要现象，如何全面理解股权质押是学术界的焦点。区别于以往研究仅关注质押数量，文章基于手工整理的初始质押股票价格，度量股权质押压力，研究其对创新“粉饰”的影响。以2008—2018年A股上市公司为样本，本文研究发现，股权质押压力越大，企业通过创新粉饰提升股价的现象越严重；在平仓风险更高、企业经营压力越大时，股权质押压力对创新粉饰的影响更强。文章从一个全新的视角分析股权质押的重要影响，为纾解股权质押风险、推动创新强国建设提供政策依据。     

Residents' Attitudes Toward Rural Tourism in Taiwan: a Comparative Viewpoint

In this study, we first conclude two main patterns – community‐based rural tourism and theme farm – of rural tourism in Taiwan, then investigate and compare the impacts of rural tourism perceived by the residents, the frequency and quality of tourists‐residents interaction, and residents' attitudes toward rural tourism of the two chosen areas. Moreover, we discuss and conclude the differences of two patterns in terms of economic, socio‐cultural, and environmental impacts. As a whole, the development of rural tourism gains highly supports in both areas. Copyright © 2011 John Wiley & Sons, Ltd.     

HPLC法同时测定薄荷配方颗粒中6种成分的含量

为了提高薄荷配方颗粒的质量标准,建立其多指标定量评价体系,采用HPLC法同时测定薄荷配方颗粒中咖啡酸、橙皮苷、迷迭香酸、香叶木苷、香蜂草苷和蒙花苷6种成分的含量.采用Poroshell 120 EC-C18(4.6 mm×250 mm,5μm)色谱柱,以甲醇(A)-乙腈(B)-5％冰乙酸(C)为流动相,梯度洗脱,流速为...