亏损上市公司会计盈余价值相关性实证研究

会计盈余具备价值相关性的根本原因在于其预测能力,但对于亏损公司来说,为负值的会计盈余对未来会计盈余的预测能力明显是非常弱的,因此亏损公司会计盈余价值相关性与盈利公司有着很大的差异。本文对1998至2003年度的5705个研究样本中亏损公司会计盈余价值相关性的特性进行了实证分析,发现亏损公司会计盈余价值相关性要明显弱于盈利公司,同时也发现净资产变量的价值相关性同样偏弱。而决定亏损公司股票价格的主要因素则在于亏损公司发生卖壳行为的可能性。     

会计师事务所服务营销体系探讨

为了在日益变化的国际国内环境中求得生存和发展,我国会计师事务所必须充分利用市场营销的方法与手段来扩大自己的市场占有率,从而在竞争中处于优势地位。本文以“7Ps”服务营销组合为理论框架,将营销组合“7Ps”整体作为营销体系,提出建立我国会计师事务所营销体系的方案。     

Corporate recidivism in emerging economies

Prior research on corporate misconduct pays extensive attention to single misconduct behaviors. However, little research has addressed recidivism – the repeated behaviors of corporate misconduct. Based on institutional theory and using the context of emerging economies where recidivism plays a considerable role, we propose the path dependency of corporate recidivism and suggest that three influential factors exist: internal preconditioning, inter‐organizational imitation, and the prevailing external evaluation. Our event history analysis of 1,036 listed companies in China over the period 2001–2008 statistically confirms our hypotheses. We conclude the paper by outlining the implications for both theory and practice.     

Railway development from the Japanese occupation period to the present – using Kaohsiung city as an example​​​​​​​​

This study intended to discuss the interactive influence of the emergence, transformation and decline of the railway in Kaohsiung Port on urban development, the population, the activities and the economy in the region during the period of 1895–2010, from the perspectives of urban planning, railway development, population and industry. This study used the crossover analysis method, and used the factors of railway development and urban planning, within a fixed time period, to explore the chain dependence relationship among the industry, the population, the regional economy and the railway stations in Kaohsiung city. This study found that urban planning, economic development, railway development and industry have an interactive influence on the overall urban development. Urban planning promotes the rapid growth of the population, and economic development propels the growth and shaping of the regional economy, thus increasing employment opportunities. In addition, the railway development process moves forward with urban development.     

绿色发展理念在高职教师队伍建设中的应用

绿色教育是现代高职教育持续健康发展必须坚守的理念,而践行绿色教育理念核心之一是在师资队伍建设中切实提高教师的整体素质。从生态教育思想出发,针对教师队伍的建设与完善问题,找寻绿色教育发展理念在教师队伍素质提高、知识结构调整、师资队伍学术氛围营造及稳定教师队伍等方面应用的基本思路,对高职教师队伍的建设与完善有一定的指导意义。     

Does Interindustry and Intraindustry Information Help Predict Financial Distress?

This study investigates whether and how the accounting ratios of peer firms within the same industry (the industry peers) or firms within the industry of their customers (the downstream peers) help improve the predictability of sample firm financial distress. We document that the Z‐score factors of the companies with high correlation in stock returns help predict financial distress. The results show that accounting‐based ratios of the industry peers and the downstream peers enhance the accuracy of early warnings of financial distress, especially when prior returns of peer firms are highly correlated with the sample firm.     

深度休闲对主观幸福感的影响研究——以苏南地区城市居民为例

深度休闲对优化苏南地区休闲产业建设,进一步提升居民休闲生活质量有重要影响。文章通过问卷调查的方式收集苏南地区城市居民深度休闲行为的数据,研究苏南地区城市居民深度休闲行为特征及深度休闲对主观幸福感的影响。结果发现:(1)苏南地区城市居民进行深度休闲活动的场所主要为户外;(2)闲暇时间不足是限制苏南地区城市居民进行深度休闲活动的主要因素;(3)苏南地区城市居民的深度休闲活动总体程度不高,愿意在深度休闲活动上投入大量时间和金钱的人更是少数;(4)苏南地区城市居民从事深度休闲活动产生的强烈认同感和坚持不懈的毅力对主观幸福感有着显著的积极影响。     

浅析复合式钻杆等离子脉冲焊接工艺

钻探过程中,钻杆由于要直接承受打井作业过程中复杂的弯扭组合载荷,钻杆接头的焊接工艺也成了各厂家重要研究项目。根据目前钻杆焊接的现状,理论联系实际,文章简要分析了等离子脉冲焊接钻杆工艺的一些加工参数、操作规范、验收标准。     

Relationship regarding the demand for labor between domestic temporary and foreign workers: Korean case

With the progress of globalization, South Korea, one of the emerging industrial countries, has recently witnessed a sharp increase in the number of enterprises that employ foreigners. However, there are only a limited number of studies on the influence that such an increase has had on the labor market in the Republic of Korea. Thus, using ‘Workplace Panel Survey’ data surveyed by the Korea Labor Institute (KLI), this paper examines the relationship concerning the labor demand of an establishment between domestic temporary and foreign workers. Analysis using a bivariate Tobit model shows that a typical Korean firm attempts to employ domestic temporary and foreign workers simultaneously. Further, the empirical analysis found that any establishment that is relatively newly established and has difficulty in recruiting domestic workers hires foreign workers, but there is no evidence that establishments hire foreign workers rather than domestic temporary workers to save on the production cost.