石墨炉原子吸收法测定玩具微量涂层中痕量铅

本文建立了石墨炉原子吸收光谱仪测定玩具微量涂层中痕量铅的方法。用正交实验确定了实验参数,测定方法的精密度为9.03%,方法的回收率在93.8%～101%之间,测定方法扩展不确定度为测定结果的21%,测定方法稳健。     

Do culture-dependent response styles distort substantial relationships?

Survey data are frequently distorted by answering tendencies, such as acquiescence, disacquiescence, midpoint and extreme response style. Cross-cultural research projects may be particularly vulnerable to misinterpretations. This paper provides empirical insights into the manner and degree to which culture systematically distorts findings from survey data. The study is based on data from 1027 respondents from Austria, France, Germany, India, Mexico, Russia, Spain, and the United States. The investigation firstly demonstrates that Hofstede's and project GLOBE's cultural dimensions explain variations in response styles across different countries. Secondly, and most importantly, the paper explores the impact of culture-dependent response styles on findings. Remarkably, the extent of distortion in correlation analysis and mean comparisons is less severe than expected. Nonetheless, cross-cultural researchers would be well advised to control at least for (dis-)acquiescence before analyzing and interpreting their data.     

Marketing capability—A key success factor in small business?

This article focuses on the marketing problems of small manufacturing companies. The principal thesis is that marketing is generally perceived from too narrow a perspective. A more comprehensive and yet detailed view of marketing should benefit small business management. The authors develop a marketing capability framework which can be used as a qualitative tool for examining the “state‐of‐the‐art” of marketing in small manufacturing companies. This marketing capability framework is employed in examining the performance of 36 Finnish and Swedish companies using case study analysis.     

Cross-country analysis of secular cash trends

This study documents a pronounced secular upward trend in cash holdings which is almost systemic across seven industrialized countries over 1991-2008, with France exhibiting a modest rise and Japan a substantial decline. However, the driving forces underlying the cash pattern are not uniform across countries. While the evolution in firm characteristics necessitated elevated cash balances, the time-varying firm attributes explain the cash trend only in Canada, France, UK and the US. The agency motive plays a role in the rise in cash balances in Germany. Our analysis highlights that the functioning of the financial system is crucial to corporate cash policy as Australia’s cash pattern is driven by shallow private credit markets that curbed cash reserves earlier on and the decelerating cash trend in Japan is ascribed to financial reforms. While there is a degree of commonality in the determinants of cash policies, we find some divergence in cash practices.     

Optimal Trade Policy under Homogeneous Bertrand Competition*

In a seminal paper, Eaton and Grossman (1986) conclude that an export tax is optimal if firms produce heterogeneous products and engage in Bertrand price competition. In particular, they made a comment that could be interpreted to mean that even in the case of a homogeneous product, the optimal policy is still an export tax. This paper has re‐examined the case and found that the optimal export policy can be an export subsidy, free trade, or an export tax, depending on the marginal cost differential between the domestic and the foreign firms. Moreover, if government intervention entails a cost, free trade becomes the only optimal policy.     

The effect of local political corruption on earnings quality

Review of Quantitative Finance and Accounting - Our study examines whether political corruption of a local government at judicial district level influences earnings management activities of firms...     

刑法修正案(六)中有关经济犯罪规定的解读

今年6月29日,第十届全国人大常委会第22次会议表决通过了刑法修正案(六)(以下简称修正案)。该修正案共有21条。通过这次修订,一方面增加了一些新的犯罪,另一方面,进一步总结了司法实践中的经验,对一些金融和经济犯罪的犯罪构成进行了调整,进一步明确了构成犯罪的要件,增加了执行中的可操作性。现将其中的主要修改内容介绍如下。一、加大了对公司、企业违反信息披露义务犯罪规范的力度修正案第5条将刑法第161条修改为:“依法负有信息披露义务的公司、企业向股东和社会公众提供虚假的或者隐瞒重要事实的财务会计报告,或者对依法应当披露的其他…     

Two Orthogonal Continents? Testing a Two-country DSGE Model of the US and the EU Using Indirect Inference

We examine a two country model of the EU and the US. Each has a small sector of the labour and product markets in which there is wage/price rigidity, but otherwise enjoys flexible wages and prices with a one quarter information lag. Using a VAR to represent the data, we find the model as a whole is rejected. However it is accepted for real variables, output and the real exchange rate, suggesting mis-specification lies in monetary relationships. The model highlights a lack of spillovers between the US and the EU.     

Practical Skills in International Business: Training Needs for Workforce Competence by Minnesota Companies

Companies doing business internationally face the competitive challenges of a constantly changing operational environment. Employees need to update their international knowledge, skills, and abilities (KSA) frequently by attending training programs. A survey of Minnesota firms indicate that almost all companies are willing to cover the time and cost of employees attending such programs, apparently believing that workforce development benefits both day‐to‐day operations and improves employee morale. The current specialization in educational (K) and training (SA) programs by academic and nonacademic providers largely meets the needs of students and of corporate workforce development, but company competitiveness overseas could be enhanced if international K and SA providers cooperated more closely in complementary programming.