Strategic Choices,Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems

This paper examines the role of management accounting systems (MAS) design on the relationship between: (1) strategic business unit (SBU) strategy and SBU performance and (2) perceived environmental uncertainty (PEU) on SBU performance. MAS design was defined in terms of the extent to which managers use broad scope MAS information for managerial decision making. The responses of 62 SBU managers, drawn from a cross-section of manufacturing companies in Western Australia, to a questionnaire survey were analysed by using a path analysis. The results suggest that SBU strategy and PEU are important antecedents of MAS design, and that broad scope MAS information is an important antecedent of SBU performance.     

金融国际化对我国商业银行经营绩效的影响研究

本文首先从金融市场国际化、人民币国际化和金融创新三个方面,分析了金融国际化对我国银行业经营的影响,然后以金融国际化的综合测度量化指标为切入点,采用我国15家商业银行2000-2011年的经营数据,对金融国际化等因素与我国商业银行经营绩效之间的长期稳定与短期调整关系进行实证分析.研究发现,随着我国金融国际化程度的加深,我国商业银行的经验绩效显著改善.金融市场的开放激励并帮助我国银行实现经营效率和服务水平的提高;金融创新的增加以及人民币国际化也为我国商业银行带来前所未有的机遇,增加其中间业务和交易品种,从而提高其盈利能力.     

基于风力模拟机Wincc的上位机监控

以S7—300PLC、变频器、三相异步电动机、感应电机构成的模拟小型风力发电平台,把风速、风向传感器与风力发电的电压信号传输至S7—300PLC进行数据处理,上位机Wincc使用以太网与PLC进行数据通信,形成监控、控制一体化,为实际生产和相关风力发电实验的监控提供技术支持。     

离子色谱-电感耦合等离子体质谱法检测玩具中六价铬

建立了用离子色谱-电感耦合等离子体质谱法检测玩具材料迁移液中六价铬的新方法。采用阴离子交换色谱柱、中性NH4NO3淋洗液,结合梯度洗脱和碰撞反应池技术。实验表明,本方法可以很好地分离溶液中的三价铬和六价铬。当进样量为100μL时,对溶液中六价铬的检出限达到0.02μg/L。本方法灵敏度高,线性范围宽,加标回收率接近100%,能够满足新指令对玩具材料中可迁移六价铬的检测要求。     

管理者过度自信与企业资本结构——基于主动曝光次数的实证分析

本文利用样本公司管理者主动曝光次数作为管理者过度自信的衡量指标,利用国内500强上市公司2006-2010年的面板数据,对管理者过度自信与上市公司资本结构的关系进行了实证分析。检验结果表明,在控制了传统影响因子(资产规模、有形资产率、盈利能力、成长机会、实际所得税率、独立董事比例)之后,管理者过度自信与资产负债率显著负相关,即管理者自信程度越强,越倾向于股权融资。实证结果还表明,作为过度自信替代指标,管理者主动曝光次数比传统的管理者持股对企业资本结构具有更强的解释力。     

不同水稻品种对钒的积累及化学形态

通过盆栽试验,研究了钒（V）胁迫下不同品种水稻植株中钒的积累和化学形态。结果表明,不同品种水稻各器官中V的分布为根＞茎＞叶＞子实,两种水稻品种吸收的V主要富集在根部。水稻生长期新优188水稻各器官中V的浓度均低于十优838水稻,如在V处理浓度为100 mg·kg-1时,在分蘖期、扬花期、灌浆期和成熟期,新优188水稻植株根中V含量分别为73.10、92.56、57.46、57.81 μg·g-1,茎叶中为8.79、4.52、2.13、2.56 μg·g-1;十优838水稻植株根中的V含量为59.14、94.93、88.59、89.70 μg·g-1,茎叶中为4.64、3.66、2.29、3.24 μg·g-1。推断十优838水稻较新优188水稻有较强的V吸收能力。两种水稻品种中,根部V主要以活性较低的盐酸提取态（FHCl）和醋酸提取态（FHAc）为主,茎和叶中V主要以盐酸提取态（FHCl）和水提取态（Fw）为主,认为V在水稻根部多以难溶于水的重金属磷酸盐或草酸盐而被固定,限制了水稻中V转移到茎和叶,从而避免了高浓度V对植物光合作用及其他生理过程的干扰。     

中国经济增长的需求分析及其政策含义

在需求分析框架下,本文综合运用OLS、可变参数模型状态空间表示等方法,实证分析了1978-2010年需求扩张及结构变动对中国经济增长的影响。研究结果表明:1978年以来,提高消费需求比提高投资需求和净出口需求更有利于中国经济持续稳定增长;1997年以来,消费率快速下降,消费需求的产出弹性快速下降,致使中国经济增长面临较强的消费需求约束。现实条件下,政府应通过大幅度提高消费需求、优化投资需求及净出口需求等政策措施来扩大内需进而调整需求结构以促进中国经济持续稳定增长。     

中国股市新股发行内在价值模型的选择

基于中国资本市场的特殊制度背景,研究中国股市泡沫的着眼点应当是新股发行全过程,即新股从定价、发行至上市的完整过程。IPO泡沫是股市泡沫的重要组成部分,但是研究IPO泡沫的核心问题是IPO估值方法的选择。本文通过剩余收益法和股权自由现金流量法对IPO样本公司进行估值,从理论和估值结果两个方面分别进行分析比较,发现剩余收益法比自由现金流量折现法更适合于中国股市IPO估值。     

Distribution Channel Relational Cohesion Exchange Model: A Small‐to‐Medium Enterprise Manufacturer's Perspective

This study investigated the influence of dealers' expert, referent, and legitimate sources of power on small‐to‐medium enterprise manufacturers' relationship commitment in distribution channel systems. A theoretical model drawing on the relational cohesion theory and the extant marketing literature is developed and tested empirically using a sample data set of 452 from Zimbabwe. In this model, expert, referent, and legitimate powers are the predictors, whereas trust, cooperation, and relationship satisfaction are the mediators, and relationship commitment is the outcome variable. Analysis reveals that these three powers positively influence the mediators and outcome variable in a significant way, except for legitimate power to cooperation relationship. Managerial implications and future studies are suggested.     

Learning Approaches and Outcome‐Based Teaching and Learning: A Case Study in Hong Kong,China

Outcome‐based education is a pedagogical process which focuses on the achievement of certain specified results. Outcome‐based teaching and learning (OBTL), therefore, is concerned with curriculum design and ensuring that the contents, delivery, activities, and assessments are all aligned to help facilitate students to attain specific intended learning outcomes. This study explores whether and how outcome‐based teaching impacts on the learning approaches of one cohort of undergraduate business students at a university in Hong Kong, China to undergo outcome‐based teaching, newly introduced as part of a university‐wide policy to adopt OBTL. The learning approaches of these business students were measured using John Biggs's (1987 Biggs, J. 1987. Student approaches to learning and studying, Melbourne: Australian Council for Educational Research.  [Google Scholar]) Study Process Questionnaire (SPQ) to determine whether these students tended to favor surface learning approaches, deep learning approaches, or achieving learning approaches upon initial entry into the university. Changes in learning approaches were tracked, after a semester's exposure to OBTL, through survey and focus group interview methods. Findings indicated a significant amount of transference between learning approaches deployed by these students, demonstrating a high level of adaptability.