控股股东所有权、双向资金占用与盈余质量

文章以我国上市公司2003-2005年的数据为样本,检验了控股股东所有权、双向资金占用和盈余质量之间的关系。研究发现,控股股东所有权与应计项目之间存在倒"N"型曲线关系;在控股股东持股较少时,控股股东通过占用上市公司资金降低了盈余质量,与所有权防御效应一致;当控股股东持股较多时,控股股东所有权与盈余质量之间呈现不显著的正相关。文章认为,如果控股股东通过双向资金占用影响盈余质量,那么盈余质量是低的;如果控股股东没有通过双向资金占用影响盈余质量,双向资金占用行为本身也会降低盈余质量。文章最后提出政策建议。     

政府控制、终极控制人与上市公司债务期限结构

本文在代理理论框架下,基于我国政府干预的制度背景,以2004-2006年A股上市公司为样本研究了终极控制人与其所控制的上市公司债务期限结构选择的关系.实证检验结果表明:国有企业性质的终极控制人所控制的上市公司长期负债比例偏高.进一步区分不同行政级别的政府终极控制人进行回归,发现政府终极控制人的行政级别越低,企业长期债务比例越高.另外,通过对不同控股方式的样本公司分别进行回归分析的结果表明,在终极控制人通过复杂组织结构方式间接控制的上市公司中,终极控制人的不同产权性质及不同行政级别对上市公司长期债务选择的影响更加显著.上述研究发现,为认识政府控制和干预对企业财务决策的影响提供了更深入的证据,进而为厘清中国转轨经济进程中的政企关系提供了新的补充证据,并对理解不同组织结构方式的上市公司债务期限结构的差异性提供了一个新的视角.     

芜湖市白蚁危害现状及防治对策

芜湖市白蚁种类有二科五属十七种,危害较为广泛,不仅侵害旧区的老房屋,还危害钢筋混凝土结构的各类房屋建筑,同时,白蚁还对园林、江河干堤有危害。白蚁危害日趋严重的原因主要是芜湖温暖潮湿的气候等条件所致。白蚁防治措施及防治方向主要有三方面：一是白蚁防治药物从高残高毒向低毒高效发展;二是防治技术从单一化学药物防治向多种防治技术发展;三是防治策略由局部防御向区域综合管理发展。     

成兰铁路松潘隧道控制爆破施工技术

结合成兰铁路13标段工程实例,介绍松潘隧道控制爆破施工技术设计与施工,为其他类似工程的施工提供一定的借鉴。     

Tourism Perspectives of the Asian Financial Crisis: Lessons for the Future

This paper reviews the causes of the Asian financial crisis,the implications for tourism, and identifies salient lessons that may be employed in dealing with future crises. Written just after the conclusion of the financial crisis, the paper finds that the crisis did not have as great an impact on tourism in East Asia as first feared and observes that tourism may be more resilient to crises than previously anticipated. The paper also notes that the tourism literature has been largely silent on the impact of the crisis and discusses the need for greater analysis of economic issues.     

Discovering the “customer annoyance iceberg” through evidence controlling

There is no doubt about the relevance of complaint management for customer retention. But complaint management-objectives can only be achieved if complaints registered by the firm give a comprehensive view of the annoyances perceived by customers. In fact, a considerable share of annoyed customers do not complain and many complaint articulations are not registered. Because of these “unvoiced” and “hidden” complaints, registered complaints show only the tip of the “annoyance iceberg” leading to misinterpretations and wrong allocation decisions. As a countermeasure, the concept of evidence-controlling is developed in this paper. Relevant key figures are identified, effective information gathering is demonstrated and managerial implications and open research questions are discussed.     

IT Controlling – Concepts and Transformation into Practice

In the first part the paper depicts central IT controlling terms and selected IT controlling concepts of the last decade. In the second part a performance oriented IT controlling concept describes central processes of the IT controlling concept by using a three step life cycle model in terms of a reference model. Finally some important results from a current survey concerning the development of IT controlling in German speaking countries are given. Based on these facts the paper describes the needs for action in academia and practice: The role of the IT controller has been established in German speaking countries, but there is disagreement concerning targets, tasks and processes of IT controlling, cost oriented tasks and reporting are dominating the practitioner’s work, established economic methods of IT controlling are not consistently used in companies. This article is also available in German in print and via http://www.wirtschaftsinformatik.de: Gadatsch A (2009) WIRTSCHAFTSINFORMATIK. doi: 10.1007/11576-009-0166-x.     

基于经济波动的控股股东与股利政策关系研究——来自中国证券市场的经验证据

文章考察了控股股东和经济波动对上市公司股利政策的影响.结果表明,从控股股东的角度来看,第一大股东持股比例越高,公司越愿意支付股利,尤其是现金股利.当考虑了经济波动的影响时我们发现,在经济下降期,公司不再愿意支付股利,即使支付股利,公司也偏向于支付股票股利.此外,不同股权性质的公司在经济波动期的股利政策也不一样.在经济下降期,非国有控股公司第一大股东比例越高,股票股利支付数量越少,现金股利支付数量越多,但是,国有控股公司这种变化并不显著,说明相对于国有控股公司,非国有企业的股利政策更容易受到经济波动的影响.     

渔船船东互保的现状与发展趋势

本文从发展船船东互保事业的必要性,现状等方面,阐述了渔船船东互保事业的发展趋势。