中职生就业和创业心理品质的现状及实践

随着金融危机在全球漫延,高等学校进一步扩招,中职生陷入了就业和创业的困境中。就业和创业能否成功,与个人自身素质的高低,以及是否具有良好的就业和创业心理品质密切相关。文章从中职生就业和创业心理品质的实际调查出发,分析了中职生就业和创业心理品质的现状及其影响因素,提出了中等职业学校开展就业和创业教育,努力提高中职生就业和创业心理品质的有效途径。     

产品市场竞争、公司治理与会计信息披露

从产品市场竞争对公司治理形成约束的角度入手,实证分析了中国上市公司会计信息披露行为.研究表明,中国上市公司内部控制机制对会计信息披露质量影响较小.仅发现两职分离的领导权结构以及分散的股权结构能够提高信息披露质量.没有发现董事会、债权人以及管理层激励合约等治理机制对信息披露质量的影响.产品市场竞争能够对公司内部控制机制形成约束,在内部治理结构不完善情况下,产品市场竞争则会进一步降低信息披露质量.产品市场竞争等外部控制机制作用的积极发挥依赖于公司内部治理机制的良好建立.     

对大学英语教学改革的反思

大学英语教学改革取得了令人可喜的成绩,但在实际操作中也出现了一些问题,主要体现在如何处理听说技能与读写技能的关系、配置通用英语和专门英语的比重以及正确处理多媒体教学、网络自主学习模式与传统教学模式的关系等方面。大学英语教学改革必须遵循语言学习的规律、尊重不同学生的需求和特点、考虑我国教育发展的区域不平衡和师资队伍的专业构成r以提高教学质量。     

The impact of securities regulation on the earnings properties of European cross-listed firms

The objective of this study was to determine if the securities regulation in a foreign country is related to the earnings quality of European firms cross-listed in Europe. The study compared the post-listing earnings quality of 112 European firms cross-listed in 13 European stock exchanges during 1989–2001 to those of a controlled sample of non-cross-listed firms. Earnings quality was assessed by the use of reporting discretion to manage earnings. The regulatory strictness was represented by three indices of securities regulation.Empirical results provide some support to a positive association between earnings quality and the foreign securities regulation, suggesting that the foreign regulatory requirements have little or no effect on the reported earnings of European firms cross-listed in European exchanges.     

Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise

Prior studies suggest that auditors with short tenure are associated with lower earnings quality because of the lack of client-specific knowledge and/or low balling. In this study, we examine whether industry specialization of auditors and low balling affect the association between auditor tenure and earnings quality. We find that the association between shorter auditor tenure and lower earnings quality is weaker for firms audited by industry specialists compared to non-specialists. In addition, we do not find results consistent with the low balling explanation.     

An Empirical Investigation of the True and Fair Override in the United Kingdom

Abstract:  The True and Fair View concept requires companies to depart from GAAP or the law if necessary to present a true and fair view of the corporation's financial affairs. We analyze UK public companies invoking a true and fair override to assess whether overrides are associated with weakened performance, earnings quality and informativeness. We find quantified overrides increase income and equity significantly, and firms that invoke more costly overrides report weaker performance. We also find that firms invoking the most costly overrides have less informative financial statements than control firms, and lower earnings quality. In contrast, firms invoking less costly overrides do not exhibit weaker performance, less informative financial statements or weaker earnings quality. These findings are relevant for the debate on principle- vs. rules-based accounting.     

以交易成本理论探究网路消费者行为

本研究旨在结合交易成本理论与其它影响因子（如产品品质、知觉风险与知觉价值）,试图发展整合型研究模式以探究网路消费者行为。实证分析方法主要运用叙述性统计分析、因素分析、信度分析与路径分析。研究发现网路服务品质、产品品质与交易成本均对于知觉风险与知觉价值存在显着的地影响效果。其次,知觉风险与知觉价值也会对网路购买意图产生显着影响效果．此外,实证分析结果亦显示网路服务品质、产品品质与交易成本均可透过知觉风险与知觉价值,对于网路购买意图产生影响效果。     

ERP在物流企业的实施研究

在供应链一体化管理发展趋势下,ERP的实施可以使企业在激烈的市场竞争中获取强大的竞争能力。但是企业在具体实施ERP过程中仍然存在着诸多问题,一些企业的实施进度与实施质量很难做到协同并进,针对这一问题提出改进措施,为企业成功实施ERP提供参考。     

工程质量问题和质量事故的处理

工程质量事故具有复杂性、严重性、可变性和多发的特点。因此，应加强质量风险分析，及早制定对策和措施，重视工程质量事故的防范和处理，避免已发生的质量问题和质量事故进一步恶化和扩大。     

后浇带设计与施工的质量控制

通常对长度较长、面积较大且带地下室的高层板式楼字等需按设计规范要求设置沉降或伸缩后浇带。后浇带的设计规定和要求不同，其施工做法也不尽一致，在施工前监理对后浇带的设计规定和施工质量控制要点必须有充分的认识和预见性。结合施工监理经验对后浇带的质量控制进行浅要分析，总结了设计阶段和施工阶段监理对后浇带质量控制要点。