资产减值会计政策变化的效应分析——来自2005～2006年中国A股上市公司的经验证据

本文以2005～2006年我国沪深股市的全部A股上市公司为样本,研究了<企业准则第8号--资产减值>颁布对上市公司长期资产减值转回行为的影响,结果表明:长期资产减值期初额与长期资产减值转回显著正相关,且在分年度的样本中该关系保持稳定;2006年长期资产减值转回的比例远远高于2005年.由此可以推断:资产减值会计政策变化将在一定程度上缩小上市公司利用减值会计政策进行盈余操纵的空间.     

Why some firms adopt telecommuting while others do not: A contingency perspective

Using a contingency perspective and data from 122 CEOs of Spanish firms, this paper examines what makes a firm likely to adopt telecommuting. We hypothesized that employer adoption of telecommuting would depend on organizational constraints (age and size of the firm), the international composition of the workforce, and the top executives' leadership style. In turn, we argue that firms adopting telecommuting would emphasize outcome‐based control systems. Our empirical evidence showed that telecommuting correlated with small organizational size, a high proportion of international employees, and variable compensation. A contingent reward leadership style at the top moderated the effects of firm age and internationalization on the adoption of telecommuting. © 2009 Wiley Periodicals, Inc.     

我国农产品供应链模型的构建及博弈分析

通过分析我国农产品物流发展中存在的主要困难,提出在多重假设条件下,以农业协作组织作为农户与第三方物流企业契约制定人的组织方式,用博弈论的方法,通过信用博弈模型的构建及分析,得出策略影响因素,为农业协作组织的最佳农户覆盖范围及监督策略提供依据.     

风险分析在食品安全管理中的应用研究

通过对风险评估、风险管理和风险交流过程的阐述介绍了风险分析理论及其在我国食品安全管理中的应用意义,并利用食品安全评估指数,给出了基于食品安全指数评估模型的评估流程,以期提高我国食品质量安全管理水平,实现食品安全的风险预警和应急管理.     

Firm Performance and Women on the Board: Evidence from Spanish Small and Medium-Sized Enterprises

ABSTRACT

This study examines gender diversity on boards of directors in a sample of nonfinancial Spanish small and medium-sized enterprises (SMEs) for 2003–8, finding that the probability of women on the board increases with firm performance, defined as return on assets, and family ownership, but diminishes with corporate ownership and firm risk. It also finds, when examining the full sample, a positive effect of the presence of women board members on firm performance. The study also obtains a similar positive effect in most subsamples, including in firms with corporate ownership, where family connections play less role in the election of board members, and in firms in the secondary and tertiary sectors, which are characterized by having greater proximity to final consumers than those in the primary sector.     

Sovereign Geopolitics? – Uncovering the “Sovereignty Paradox”

This paper reconsiders the importance of the sovereign state in contemporary geopolitics. The role of the state in an era of globalisation and devolution is a concern that has gained considerable attention in recent geographical scholarship. What has received less attention is how the state has historically functioned as a device that conflated the linked concerns of sovereignty and territoriality. The authors argue that there exist a number of “sovereignty paradoxes” that inhibit the interdisciplinary analysis of the interrelations between sovereignty, territoriality, and state power. Thus, reconsidering sovereignty and territoriality informs both how the state emerged as an important unit of geographical analysis historically, and why the state has become such a problematic concept in contemporary geopolitics. This work has implications for understanding popular struggles over civil liberties, foreign policy, and justice for indigenous peoples.     

儒家文化精华在当代文化建设中的价值

儒家文化是中国传统文化的核心,取其精华将其运用到社会主义先进文化建设中去,有利于提高公民道德修养,促进社会全面进步和人的全面发展,推动社会主义文化大发展大繁荣,提升我国综合国力和国际竞争力。     

Gangs of Chicago: Perceptions of Crime and its Effect on the Recreation Behavior of Latino Residents in Urban Communities

Perception of safety is an important factor affecting the leisure behavior of Latinos residing in urban neighborhoods. Yet research on how fear of crime and fear of gangs in particular affect leisure of ethnic and racial minorities is underdeveloped. The objectives of this study are to examine how gangs operate in recreation spaces in Latino neighborhoods, how gangs affect the use of outdoor recreation environments and how Latinos respond to these issues. The study is based on focus groups conducted with Latino residents in Chicago. Findings indicate gang members are almost constantly present in parks, which serve as spaces for drug use and distribution. Moreover, gangs operate in other areas of the neighborhood making it unsafe to access parks. Participants employ strategies to address the gang problem including avoidance, protective and collective behaviors.     

Knowledge Transfer in Hotel Firms: Determinants of Success in International Expansion

This study analyzes the determinants of knowledge transfer success in the international expansion of hotel firms. First, international growth strategies, followed by hospitality firms and their relationship to knowledge transfer, are discussed. Next, we address the determinants of knowledge transfer success in international expansion by discussing the relevance of the topic and potential barriers that may lead to failures. This leads to the presentation of four research hypotheses. The hypotheses are then empirically tested from the international expansion of Spanish hotel chains. The results demonstrate the influence of the absorptive capacity, the cultural aspects, and the motivation of the knowledge sources.