Contracting on GAAP Changes: Large Sample Evidence

We explore revealed preferences for the contractual treatment of changes to GAAP in a large sample of private credit agreements issued by publicly held U.S. firms. We document a significant time‐trend toward excluding GAAP changes from the determination of covenant compliance over the period from 1994 to 2012. This trend is positively associated with proxies for standard setters’ shift in focus toward relevance and international accounting harmonization. At the firm level, borrowers facing higher uncertainty are more likely to write contracts that include GAAP changes, but these firms also show a more pronounced time‐trend toward excluding GAAP changes. While this evidence is broadly consistent with an efficiency role for GAAP changes in debt contracting, it is also consistent with a shift in standard setters’ focus offering a partial explanation of why fewer contracts rely on GAAP changes in 2012 than in 1994.     

以科学的岗位设置管理推动医院人力资源建设

在新的形势下,岗位设置管理已成为当前医院人事制度改革的重要内容。通过科学有效的岗位设置管理,能够充分发挥每个岗位的最佳效能,对推动医院人力资源建设的质量和水平,促进医院各项事业科学发展,具有重要的意义。本文对我院岗位设置的做法、成效以及相关问题进行了总结、分析,并对下一步工作进行思考。     

膛口动态感应装定通讯链路实时测试方法

膛口动态感应装定通讯链路可靠性的实时测试方法是在膛口装定信号发射线圈外增加了一级测试线圈,用于实时接收与弹上感应线圈相同的装定信号;在炮口外设置了由两级激光发射与接收装置组成的启动装置,可以有效地防止误识别与误触发。仿真和实验表明,本测试方法可有效解决膛口动态感应装定测试时机确立的问题,达到对膛口动态感应装定信号实时测试的目的。     

高职经济管理类专业职业基础课课程体系整体优化的思考

经管类专业作为高职院校的热门,专业设置越来越多,涉及的学科知识面越来越广。对高职经管类专业职业基础课课程体系构建进行研究,形成能够彰显经管类职业的特色要求的职业基础课课程体系,实现职业基础课与职业技能课的无缝对接,具有重要的理论和实践意义。针对高职经管类专业职业基础课现状,提出了高职经管类专业职业基础课课程体系整体优化的指导思想、课程体系构建方案、教学内容的整合、教学方法的优化。     

关于混凝土二次振捣施工技术的讨论

如何在施工过程中提高混凝土的性能一直是建设工程领域的热点问题,其中混凝土二次振捣施工工艺便是一种简单高效的方法。本文介绍混凝土二次振捣的施工方法,并对二次振捣的机理进行了分析。     

Food contamination incidents: what do consumers seek online? Who cares?

• Consumers can play an active role in managing their health during food contamination incidents. With the popularity of the internet, consumers may seek online information to minimize health risks associated with the incidents. This study examines information demand and supply for consumers' online‐information seeking by investigating the search queries commonly used by consumers during the incidents and returned first page search results. We use a stage of change model to frame our hypotheses about information demand and stakeholder and agenda setting theories to frame our hypotheses about information supply. Results show that consumers' information seeking may progress through stages of precontemplation (seeking no special information), contemplation (seeking information related to the facts of the incidents), preparation and action (seeking information related to safety precautions and practices), and maintenance and termination (seeking no special information). Mainstream news media play the most important role in providing online information related to the facts of the incidents during the contemplation stage of consumers' information seeking. Online citizen journalism is the major online source for information related to safety precautions and practices during the preparation and action stage of information seeking. A diversity of other stakeholders also provide online information related to the incidents but are not primary information sources for consumers. We suggest that stakeholders, especially those who are responsible for providing accurate and timely information to consumers such as government agencies, establish online marketing strategies to make their information more accessible by consumers. Copyright © 2016 John Wiley & Sons, Ltd.