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751.
城市综合管理需要建立一个超越部门的协调体制,包括建构一个市长牵头的城市综合管理委员会,下设专门的办公室,并与专门设置或指定的城市综合管理部门合署办公,同时建立与城市基础功能有关的部门、单位之间的公务协助机制,制定履行城市综合管理职能的评价指标和奖惩标准,完善城市综合管理的相关法规或文件,引入数字技术等现代化手段和社会公众等监督与评价机制. 相似文献
752.
The joint provision of audit and non-audit services by audit firms to their audit clients has posed a threat to auditor independence. To mitigate the independence problem, the US Securities and Exchange Commission (SEC) issued a regulation (SEC, 2003) that prohibits audit partners from receiving compensation for the sale of non-audit services to their audit clients. This study examines the effects of this regulatory change on the effort and reporting decisions of audit partners. We show that partners in an audit firm strategically change the firm’s liability-sharing rule. As a consequence, the regulation restores truthful reporting but has an undesirable negative effect on audit effort. The effect of the regulation on the welfare of the economy (defined as the total payoff to both audit firms and their clients) hinges on the tradeoff between the benefit of the regulation, which is derived from the inducement of truthful reporting, and the cost of the regulation, which results from less diligent audit work. We show that the regulation is more likely to increase the welfare in a strong legal regime (where the legal liability cost of auditor litigation is high) than in a weak legal regime. 相似文献
753.
754.
Tracey Evans Chan 《国际破产评论》2009,18(1):37-58
This paper reviews the use of schemes of arrangement (SOA) in Singapore as a corporate rescue mechanism, and argues that a number of features have contributed to its emergence as a de facto debtor‐in‐possession regime. It also offers some suggestions on how this organic process can be further enhanced without unduly prejudicing the interests of stakeholders. Copyright © 2009 John Wiley & Sons, Ltd. 相似文献
755.
This paper discusses the lunar–solar calendar-driven festivals that affect Chinese restaurant operations. In-depth interviews and a survey were carried out with 50 catering professionals to provide information that was subsequently used to estimate the change of restaurant turnover due to the identified festivals. Four core common lunar–solar calendar-driven festivals that create more demand for dining out across China were identified. They generated extra revenue, which was nearly 10% of total annual business for restaurants. The study also ascertained 21 measures related to revenue management strategies to cope with these demand variations. In addition, a new restaurant revenue management strategy framework was developed. Recommendations based on this study were suggested to multi-functional restaurants and hotel systems. 相似文献
756.
757.
Yue‐cheong Chan 《The Financial Review》2005,40(2):195-221
This paper investigates public‐trader order‐placement strategies by examining the relations between the state of the limit‐order book and previous price movements. There is support for an information effect, as traders become more aggressive in buying and more patient in selling after previous positive stock returns. The widening of the bid‐ask spread also causes traders to place less aggressive orders. However, there is no evidence of the options effect on limit‐order trading. This study also reveals that orders at the best quotes react faster and complete the adjustment earlier than orders that are far away from the best quotes. 相似文献
758.
759.
Raymond Y.C. Tse E.C.M. Hui & C.H.K. Chan 《Review of urban and regional development studies : RURDS : journal of the Applied Regional Conference》2001,13(1):46-61
This paper examines both theory and empirical evidence on the relationship between market concentration and profitability in Hong Kong's land market. Such a relationship has been the subject of substantial debate among academics and practitioners. The study highlights several distinctive characteristics of property development in Hong Kong, and particularly various competitive strategies. In Hong Kong, land can be acquired through public auction, redevelopment and lease modifications. Thus, those developers without a sufficient land bank tend to be very aggressive in land auction. However, in the land auction market, competition is keen and the land acquired expensive. This study found that the leading property developers do not take the largest share in the land auction market. We argue that the developers tend to locate themselves in a suitable market position or strategic domain, within which they sustain competitiveness by increasing their market share. We also found that the property developers undertaking a relatively high proportion of large-scale projects tend to have a higher proportion of profits from such projects. 相似文献
760.
A panel of ex-ante forecasts of a single time series is modeled as a dynamic factor model, where the conditional expectation
is the single unobserved factor. When applied to out-of-sample forecasting, this leads to combination forecasts that are based
on methods other than OLS. These methods perform well in a Monte Carlo experiment. These methods are evaluated empirically
in a panel of simulated real-time computer-generated univariate forecasts of U.S. macroeconomic time series. 相似文献