2005年“世界1000家大银行”排名评析

最新一期的英国《银行家》杂志推出了2005年度“世界1000家大银行”排名。总体上看,全球银行业2004年度的发展势头持续向好,不仅盈利水平又创新高,而且资本回报也创造了最高纪录。通过一些主要指标的比较分析也可以看出,国内银行与国外优秀银行的差距仍然很大。     

企业文化对技术创新的影响分析

在阐述技术创新、企业文化概念和意义的基础上,分析了企业文化对技术创新的作用,指出企业文化对技术创新全过程有着重要的影响,并对如何建立有利于技术创新的企业文化提出建议。     

Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing

This paper examines the role of downward earnings management and political connection on the receipt of government subsidies and market pricing of subsidies. Using subsidies data hand-collected from Chinese listed firms over the period 2004–2014, the results show a significantly positive association between downward earnings management and the receipt of government subsidies. The results also reveal that a firm's political connection is conducive to securing subsidies for poor performers, but not for good performers. Market pricing analyses demonstrate that share markets value subsidies positively in general, but the effect is ameliorated in firms conducting downward earnings management. No discernible difference is found between the market pricing of subsidies received by firms with political connections and those without.     

An international study of internal audit function quality

We investigate organisational and environmental factors that influence firms’ incentives to develop high-quality internal audit functions (IAFs) by using a unique international sample formed by matching proprietary data from a global internal auditor survey with public data obtained from Worldscope. Concerning organisational factors, we find that a positive relationship exists between IAF quality and firm complexity and confirm that complex firms have a higher demand for monitoring and advising and, therefore, a greater need for formal controls. In addition, IAF quality is positively related to board monitoring and audit committee diligence but negatively associated with CEO power, which suggests that IAF quality is influenced by other key players in corporate governance. Regarding environmental factors, we document that IAF quality is positively associated with industry competition, which implies that a firm’s incentive for a high-quality IAF is enhanced when confronted with greater environmental uncertainty. Furthermore, IAF quality has a significantly positive relationship with our self-constructed index of IAF requirements included in national corporate governance codes, which indicates that strong home-country corporate governance codes play a role in fostering IAF development.     

模块式小型反应堆研发现状及前景分析

目前的核电站大多数为装机容量较大的反应堆,有些甚至达到了175万千瓦的单机容量,大型堆核电站一次性投入成本高、建造周期长,且难以适应小型电网的需求,而小型反应堆恰好可以解决这一问题,全球掀起了模块式小型核电机组的开发热潮。文章主要介绍了模块式小型反应堆的研发现状、用途,并分析了小型堆与常规堆的优劣势及其发展前景。     

热泵技术应用与电力市场开拓

文章从热泵技术原理、分类以及山西地区热泵应用自然条件和现状出发,选取应用案例对热泵和城市集中供暖的经济性进行比较,说明其在节能减排、经济性方面的优势,指出供电公司在热泵推广应用中可做的工作。     

全面质量管理在核电运行值的推广和应用

在核电厂运行值内实施全面质量管理是对生产运行操作进行事先预防、事中控制、事后监测的重要控制手段.从运行值全面质量管理的概述入手,通过核电运行值在全员参与的质量管理、全过程的质量管理、全面的质量管理方面三个方面采取的应用措施,保证高质量的生产操作,提高运行值生产质量管理水平,筑牢企业质量管理的基石.     

基于价值创新的江苏省民办高职院校发展战略研究

本文试图探索江苏省内民办高职院校如何借鉴运用价值创新战略以面对生源困境,不断改进提升其顾客价值。