对社会治安综合治理政策的分析

随着经济的发展和我国综合国力的提升,社会治安综合治理问题已经得到了社会各界的普遍关注。目前我国的社会治安综合治理工作中仍然存在着很多不合理的因素。因此,本文着重分析了社会治安综合治理政策的特点和优缺点以及存在的主要问题,并提出一些意见和建议。     

案例教学知识转移机理研究

随着管理学科的不断发展,管理知识的情境性与实践性日益突显,对管理学科的教学提出了更高的要求。作为一种基于案例创设情境,鼓励学生主动实践、互动讨论的教学方法,案例教学法逐渐成为管理学科教学中不可或缺的方法。本文以高校管理学科案例教学为研究对象,通过结构方程模型的实证研究方法探究了案例教学特征通过影响学习者行为从而促进管理知识转移效果的作用机理。实证研究结果表明,案例教学的情境模拟性特征既能够直接促进管理知识的转移,同时也能通过提升学习意愿间接提升管理知识的学习效果,而师生平等性特征则通过影响学〉-7意愿影响管理知识的转移效果,为高校管理学科案例教学的有效开展提供了新的理论依据。     

有关Cpk公式的12个错误观点剖析

在发现过程能力指数4个基本特性并提出对称公差过程能力指数修正公式Cpk基础上,文章对质量界广为流行的有关Cpk的12个典型错误观点进行了剖析。     

白家寨脉石英矿地质特征及研究价值

龙陵县白家寨脉石英矿开采历史悠久,自1999年开始采掘,以露天开采的方式分台阶进行剥采。本文通过矿床地质特征的研究,查明了白家寨脉石英矿的矿体分布形态,矿石质量特征等,不仅对类似矿床的地质研究工作具有一定指导意义和参考价值,还能产生一定的经济价值、环境效益以及社会意义。     

模糊识别在工程造价估算中的应用

探讨了模糊识别在工程造价估算中的应用,重点就模式库的建立和模式匹配与估算,建立了相应的模糊聚类、模糊贴近度、指数平滑等应用模型,并通过实例对模糊识别的过程进行了计算说明。     

Institutional quality and corporate financing decisions around the world

We investigate the influence of the recent comprehensive institutional quality dimensions of Karolyi (2015), such as market capacity, operational efficiency, foreign accessibility, corporate transparency, legal protection, and political stability, on financing decisions of firms across 56 countries between 2000 and 2015. We find that stronger institutional quality or lower fundamental risks in a country ease firms' access to long-term debt, and equity financing. We attribute our results to institutional environments influencing financing decisions by shaping the severity of market frictions, such as agency conflicts and information asymmetry, and transaction costs. As a result, we conclude that any improvement in a country's institutional environment will boost firms' access to long-term financing, and thus longer-term investments that promote countries' economic growth will be more feasible. Our findings are robust to potential endogeneity issues.     

The impact of prudential toolkits on loan growth in Central and Eastern European banking systems

This paper examines the effects of prudential policy on loan growth in 11 Central and Eastern European banking systems, spanning the period from 2000 to 2015. Based on the measures taken by the authorities of our sample countries, we build several prudential indices. Additionally, we control for the effects of several country-specific factors and bank-specific characteristics. Finally, we test the homogeneity of these effects, accounting for cycle, ownership, and bank effects. Generally, the empirical findings reveal a negative correlation between prudential toolkits and credit growth, with a conspicuous impact for tools targeting lending activity. We see that the effects of a change in the lending framework on loan growth are heterogeneous when we account for crisis and cycle patterns. Furthermore, the interaction between ownership and crisis reveals that, in normal times, foreign banks recorded higher loan growth compared to domestic banks. The opposite is true in turbulent times. The analysis of interactions between credit-based measures and bank-specific variables show that the effects of prudential actions depend on the bank size and leverage.     

Examining the extent of and determinants for sustainability assurance quality: The role of audit committees

This study examines the extent of and determinants for sustainability assurance quality. Data comprise sustainability assurance statements published by the top 100 listed companies in Australia and New Zealand from 2017 to 2019. The findings indicate that Australian companies lead their New Zealand counterparts in sustainability assurance. Although sustainability reporting has risen, assurance rates remain significantly low. Accountants dominate the market, and companies prefer to use their own auditors for sustainability assurance work. Sustainability assurance quality is poor and does not vary significantly among Australian and New Zealand companies. Low-quality sustainability assurance plays a limited role in mitigating potential stakeholder–agency conflicts. The regression analysis indicates that audit committee characteristics such as members' independence, industry/market expertise, and attending meetings enhance sustainability assurance quality, whereas audit committee size has no affect. These findings suggest that audit committee characteristics such as independence, industry expertise, and regular meeting attendance have the potential to reduce stakeholder–agency conflicts by improving the quality of sustainability statement assurance. Our findings build on the sustainability assurance literature by exploring current trends in sustainability assurance practices in Australia and New Zealand where corporate governance codes have been recently revised. Further, these findings are timely given recent changes in standards (International Standard on Assurance Engagements [ISAE] 3000 and Global Reporting Initiative [GRI]). Our study contributes to the audit committee literature and sheds light on the role played by audit committee characteristics on sustainability assurance statement quality. The study findings potentially offer useful insights for practitioners, standard setters, and regulators.     

中国城市居住分异的演化与特征

在对中国城市居住分异进行阶段梳理的基础上,分析现阶段城市居住分异的特点,认为居住分异在空间上已经由大尺度的分异转向大尺度混合、中等尺度的分异,即在城市尤其大城市的内城或近郊区都呈现各类收入阶层居住社区混合现象,楼盘(小区)成为当今城市新的居住分异单元;同时,中国居住空间分异的形成、演变与住房供给方式的发展、演变直接相关。     

基于交易性质的物流契约结构分析

从交易性质分析入手,认为交易频率、不确定性和资产专用性是决定物流契约结构的基本因素.大规模物流交易降低了平均成本,物流技术创新降低了不确定性,产权市场降低了物流资产专用性水平,这极大提高了市场组织物流交易的比较优势.国内外实证研究表明,专业化和市场化的物流契约结构有效节约了物流成本,提高了物流组织效率.