The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

高校学生党建工作问题研究

高校学生党建工作,是高校党建工作的重要组成部分。我们要不断探索高校学生党员教育管理的新途径、新方法,探索高校学生党组织发展的长效机制,推进高校学生党建工作的有效开展,促进高校各项工作的和谐发展。     

绿色中药产业初见成效 发展任重道远——对汉中市部分中药产业重点发展县的调查

近年来,汉中市实施＂发展绿色产业,建设绿色汉中＂的战略,中药产业逐渐成为汉中经济发展新的增长极。为了解汉中中药产业的发展情况以及银行业机构金融服务支持情况,笔者先后深入勉县、留坝、佛坪等中药材生产形成一定规模的县域,采取与当地政府部门、银行业机构座谈,深入农户中药材种植基地和实地察看加工企业等方式进行了专题调研,分析了其中问题并提出相关建议。     

The impact on stock prices of deferral and elimination of internal control audit requirement for small firms

This paper examines the cumulative market reaction to the events related to deferral of internal control audit requirement under the Sarbanes-Oxley Act of 2002 and its elimination under the Dodd-Frank Act of 2010 for nonaccelerated filers (small firms). We document that small firms experienced negative cumulative abnormal returns around these events; and the differences between the cumulative abnormal returns for small firms and the two control groups (accelerated and large accelerated filers) were negative and significant at the 1% level. These results support the notion that market participants value the reliability of financial information irrespective of the firm size. Within the small firms, we find no firm characteristic significantly explains the market reaction to the events considered. That is, all small firms lost market value in reaction to the events that delayed and eliminated their internal control audit requirement.     

高端技术技能人才贯通培养基础阶段的语文教学探索

语文是最重要的交际工具,是人类文化的重要组成部分。“高端技术技能人才贯通培养试验项目”基础教育阶段的语文教学要以全面提高语文素养为宗旨,在课程设置上满足复合型人才的要求,并通过教学设计建构激发学习动力的开放型学习体系,培养学生终身学习的能力,促进学生身心和谐发展。     

The impact of the antecedents of relationship development on Thai and Australian resort hotels guests

This study examines the differences in the antecedents of relationship development between Thai and Australian resort guests in Thailand. A modified form of the key mediating variable (KMV) model is used to frame the study. The study found that relationship quality (characterised by trust and commitment) has a strong positive impact on Australian and Thai guests’ loyalty and that both groups rely on similar factors when evaluating their long term loyalty intentions. However, cross cultural variation in the weights attached to each of these factors was evident. Australians value special treatment and social benefits, while Thais place more emphasis on communications and opportunistic behaviour. These theoretical insights can assist resort operators to manage guest relationships and to develop service standards that address the guests’ cultural needs.     

军民融合背景下我国上市军工企业结构评价研究

采用“DEA方法”评价我国上市军工企业结构优化度,通过我国各军工产业结构优化效率之间的对比,探究我国军工产业结构现有的问题,进而提出新时期、新常态下,我国军工产业结构升级的对策。最后,就军民融合背景下我国军工企业转型升级问题提出实践性指导。     

卖空者与内幕交易——来自中国证券市场的证据

本文研究上市公司内部人减持、年报、诉讼、分析师评级、停复牌以及高送转等重大公告前后卖空交易行为的变化,系统考察卖空者是否参与内幕交易以及何种因素影响卖空者参与内幕交易,发现卖空率较高的股票具有较低的未来收益,表明卖空者拥有信息优势,属知情交易者;卖空者拥有非常精确的择时交易能力,在重大利空公告前显著增加卖空量,而在利好公告前则显著减少卖空头寸,表明卖空者作为知情交易者的信息优势源自内幕消息;公司内、外部投资者的信息不对称程度越低或公司所在地的法治水平越高,卖空者参与内幕交易的行为就越少。因此,监管机构应密切关注公司重大消息发布前后卖空量的异常变动,同时,完善信息披露规则、健全证券分析师制度并强化法律法规的执行力度,才能有效防范卖空者参与内幕交易。     

基于博弈论的军队物资供应商信息甄别研究

军用物资保障是战斗力生成和提升的重要支撑。以供应链管理思想为指导,基于博弈论,建立了军用物资管理部门和军用物资供应商不完全信息动态博弈模型,构建了科学的报酬机制,消除了信息不对称和逆向选择现象。     

基于“服务交互”视角“中国服务”的餐饮特色培育研究

培育中国特色的餐饮服务对于本土餐饮品牌的经营与发展意义重大。本文在"中国服务"的内涵基础上,阐明"中国服务"的餐饮特色的内涵与特征;明确使"中国服务"成为走向世界的、独具中国特色的服务品牌,是培育"中国服务"的餐饮特色的核心目标,也是餐饮业发展的长远之计;基于"服务交互"的视角,为培育"中国服务"的餐饮特色,打造中国特色餐饮品牌的管理实践提供方法指导。旨在为餐饮业服务品质的提升,尤其是为本土中高端餐饮品牌的健康发展提供有益的参考。