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41.
股权结构对公司的治理有着非常重要的影响。公司的控制权是通过股权来实现的,由于股权结构的不同而导致治理机制的不同。本文就我国上市公司股权结构的特点来分析其对上市公司内部和外部治理机制的影响。 相似文献
42.
从社会视野论大学软实力建设 总被引：1，自引：0，他引：1
朱光钛 《安徽工业大学学报(社会科学版)》2009,26(2):142-145
随着高等教育的发展,大学软实力越来越引起社会的关注,大学软实力建设是大学本身发展的内在要求。大学应通过深化大学精神、树立学科品牌、提升大学文化、提高教师素养等举措,加强大学软实力的建设。 相似文献
43.
根据1991年—2012年河北省统计年鉴及相关资料数据,选取河北省货流量作为衡量物流水平的指标,GDP为经济发展指标,利用生长曲线函数模型,借助边际分析和弹性分析指标说明物流对地区经济的拉动作用,借助贡献率和拉动力指标揭示了现代物流与经济增长之间关系和物流对区域经济发展的贡献。 相似文献
44.
Shi Xu Larry R. Martinez Hubert Van Hoof Michael Tews Leonardo Torres Karina Farfan 《旅游业当前问题》2018,21(7):775-790
Ram (2015. Hostility or hospitality? A review on violence, bullying and sexual harassment in the tourism and hospitality industry. Current Issues in Tourism. doi:10.1080/13683500.2015.1064364) posits that violence and harassment are areas of concern within the hospitality industry, and scholarly interest in abusive supervision in the workplace has grown since the last decade. This study extends Ram's (2015. Hostility or hospitality? A review on violence, bullying and sexual harassment in the tourism and hospitality industry. Current Issues in Tourism. doi:10.1080/13683500.2015.1064364) assertion by examining the effect of abusive supervision experiences on student employees’ turnover intentions in a hospitality and tourism context in a high power distance culture, Ecuador. The results showed that abusive supervision was positively related to turnover intentions, and its effect was stronger than co-worker support, with the abusive supervision–turnover intentions relationship being fully mediated by perceived organizational support (POS). In addition, co-worker emotional support was found to attenuate the negative effects of abusive supervision on POS. All in all, the findings highlight the roles of POS in explaining the relation between abusive supervision and turnover intentions and co-worker emotional support in buffering the negative effect of abusive supervision. The important role of culture is discussed. 相似文献
45.
Esmeralda Crespo-Almendros Ma Belén Prados-Peña Lucia Porcu Juan Miguel Alcántara Pilar 《International Journal of Tourism Research》2023,25(3):305-317
This paper aims to look into the moderating effect of individual's cultural characteristics—Power Distance—on the relationship between the use of discounts and gifts and the formation of the brand equity of a heritage tourist site is assessed. The results of a quasi-experimental 2×2 factorial design among Internet users from two countries and using two different promotional stimuli showed: a positive effect of sales promotions on social media on the formation of brand equity of a heritage tourist site; a lesser effect of online price discounts than free gifts; the moderating role of Power Distance on the formation of brand equity. 相似文献
46.
对铁路车站计算机联锁中的进路搜索,提出基于站场数据结构的进路自动生成搜索算法。在确定对象节点数据结构的基础上,给出了进路搜索算法的步骤。同时将站场设计功能也包含在程序中,进而可以虚拟出各种不同的站场,根据实验选择不同的进路始点和终点,可达到良好的仿真效果。 相似文献
47.
陈文科 《湖北经济学院学报》2004,2(6):11-13
在社会主义市场经济条件下，劳动力不仅具有商品的形式，也具有商品的本质；劳动力商品与劳动者主人翁并不矛盾。 相似文献
48.
Xue Cui;Sudipto Sarkar;Chuanqian Zhang; 《Accounting & Finance》2024,64(2):1805-1825
We use a real-option model to study the effect of input supplier's market power on a firm's capital structure, and identify the Nash equilibrium outcome (firm's investment and financing policies and its supplier's pricing policy). When its supplier has market power, the firm will reduce leverage ratio and delay investment. This can help explain why observed leverage ratios are lower than in traditional capital-structure models (without supplier market power). Firm value can be increased by the vertical acquisition of the supplier, which would also result in a higher leverage ratio. This helps explain the observed increase in leverage ratios after acquisitions. 相似文献
49.
WANDA A. WALLACE 《Accounting Perspectives》2005,4(2):301-320
The rules versus principles debate and the vital importance of context ‐ the circumstances‐specific nature of judgment ‐ are at the heart of Ross Skinner's suggestion for an “interpretation panel\". International considerations and developments involving governance and regulation have created imbalances in power, expertise, and impartiality, increasing the importance of and need for such a panel. This analysis considers the nature of the problem, how professional judgment has been characterized, and why a panel would be appropriate to address, among other concerns, the audit committee's dilemma when accounting disputes arise. Evidence is provided that management turnover is higher in cases involving multiple restatements, governance problems, or regulators' sanctions. Although, intuitively, management turnover is likely to be associated with widely publicized restatements, some patterns suggest that it is a function of entity size, scope of management changes considered, and the manner in which the restatement was identified. Specifically, an identifiable source of discovery, as well as external involvement, is associated with a greater propensity for management change. In contrast, restatements linked to changes in available guidance from regulators are less likely to result in such turnover. One implication is that effective control design and monitoring to facilitate internal discovery of errors can decrease the likelihood of multiple restatements and reduce fault finding that leads to management change. The judgmental nature of restatements suggests that an infrastructure supporting “right‐mindedness” does have merit. An interpretation panel would increase the feasibility of principles‐based standards, facilitating timely resolution of accounting‐associated disputes and thereby enhancing the information environment underlying the allocation of capital. 相似文献
50.
飞行时,飞行员需要不断地了解飞机的飞行状态、发动机的工作状态和其他分系统的工作状况,这些都是由机载设备完成的。本文首先介绍了大型飞机机载设备,然后分析了我国发展大型飞机机载设备的必要性和我国大型飞机机载设备发展趋势,最后提出了促进我国大型飞机机载设备发展的对策建议。 相似文献