Independent directors and earnings management: The moderating effects of controlling shareholders and the divergence of cash-flow and control rights

The research results on the suppressing effect of independent directors on earnings management are not consistent in existing literature. In addition, it has been argued that using financial statements provided by top management to investigate top management's earnings management is not appropriate. Therefore, the purpose of this study is twofold. First, we used external auditors (including the auditors of Taiwan Stock Exchange Corporation and the auditors of two Big Four accounting firms – Deloitte & Touche and KPMG in Taiwan) as respondents in order to obtain less biased data. Second, we investigate the moderating effects of controlling shareholders and the divergence of cash-flow and control rights on the relationship between independent directors and earnings management. The results show that both the existence of controlling shareholders and the divergence of cash-flow and control rights have significant suppressing effects on the relationship between independent directors and earnings management. Theoretical and practical implications are also discussed.     

中国化妆品行业——国内化妆品品牌的优点和缺点(英文)

Chinese cosmetics market gives birth since 1980s as a newly developing industry,which is the typical representative industry of the china's socialist market economy after opening policy reform.With the opening of our domestic market,the foreign brand cosmetics enter into the Chinese market as soon as possible,which accelerate the development of Chinese cosmetics industry.How to survive in this fierce competition becomes a hot topic for our domestic cosmetic companies.In this thesis,the author tries to introduce the history and development of Chinese domestic industry;analysis the advantage and disadvantage of this market;and discuss the developing method for the Chinese cosmetic market.     

深厚层无碾压土石围堰防渗施工技术的研究与应用

作者讲述本人在四川嘉陵江上石盘电航综合枢纽工程施工中,对水下深厚层无碾压土石围堰防渗体系施工技术的研究与成功应用,为类似土石围堰工程防渗施工提供借鉴和成功经验。     

城市景区大跨负埋深隧道半盖半挖施工应用

本文根据城市景区大跨负埋深隧道施工特点,介绍了处于山高林密间飞地的负埋深露头段隧道,利用已开挖隧道做通道强行出洞、做初期支护保护壳、边盖边挖、二次进洞开挖、预留投料孔施工护拱的绿色环保施工方法,创造性的解决了地处景区、林区露头隧道施工的难题,取得了较好的经济、社会效益,加快了施工进度。     

铁离子、亚铁离子变化对工业锅炉酸洗的影响

介绍工业锅炉酸洗中铁离子的来源,并以实例说明酸洗中应强化对铁离子、亚铁离子(Fe3+、Fe2+)的化学监测,使锅炉酸洗安全进行,及终点的判断。     

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。     

施工中高层框剪结构住宅楼板开裂的预防和处理

进入21世纪以来,人们生活水平不断提高,现代社会对建筑施工项目整体质量要求越来越高。随着高层建筑物数量的增加,建筑物中高层框剪结构住宅楼板施工面临着更大的挑战。要想满足现代社会对建筑整体质量的实际要求,施工企业必须结合实际建设状况,不断强化中高层框剪结构住宅楼板施工,为提升建筑物的整体质量提供技术保障。但是,在实际施工建设过程中,建筑物中高层框剪结构住宅楼板施工受诸多因素的影响仍存在较多问题,如楼板开裂、脱落以及老化等。中高层框架结构一旦出现质量问题,建筑物整体质量将受到严重削弱。因此,建筑施工企业必须采用新技术、新工艺和新材料有效预防和处理中高层框剪结构楼板开裂问题。     

高职高专考试考核方式改革之探索

本文以宁夏工商职业技术学院机电工程系《典型电气控制设备的安装》考试考核方式改革为例,分析了传统的教学方法和教学内容已经不能适应人才培养的需要。怎样按职业教育的规律和特点培养出符合企业需要的人才是目前高职院校的头等大事,机电工程系经过多年的研究和实践,探索出了校企合作、工学结合的人才培养模式是在高等职业教育中一种非常有效的人才培养模式,而这种人才培养模式的实施,其关键在于教育教学的课程改革。由此引出了课程体系构建、教学内容选择、教材编写、双师素质教师的培养、教学环境建设、教学方法、考试考核方式改革和教学组织等一系列课题。     

推广创新券支持中小企业创新应注意的几个问题

"创新券"是针对中小企业普遍存在的创新力度不足而采用的一项政府投入政策。其推广可以促进科技与经济的有机结合。本文从多方面指出了推广创新券支持中小企业创新应注意的几个问题。     

The future of the chef occupation and the food and beverage sector after the COVID-19 outbreak: Opinions of Turkish chefs

The aim of the present study is to reveal the opinions of the chefs who working as a manager in the kitchen department within the food and beverage sector about what changes might have occurred in their occupation and food and beverage sector after the COVID-19 outbreak. The data were collected through online interview forms and content analysis was used as a data analysis method. The findings reveal three main categories: general opinions after the COVID-19 outbreak, changes that could occur in the food and beverage sector after COVID-19 outbreak, and thoughts for the future of the chef occupation after the COVID-19 outbreak. Since this paper is the first to reveal the opinions of the chefs about what changes might have occurred in their occupation and food and beverage sector after the COVID-19 outbreak, and no similar study could be found in the existing literature, these findings are original.