小学语文阅读教学痼疾种种——以海南省海口市部分小学调查为例

本文通过对海口市部分小学的调查,列举了小学语文阅读教学的种种缺陷,并进一步提出了对策和建议。     

The Impact of Personality Variables,Prior Experience,and Training on Sales Agents' Internet Utilization and Performance

ABSTRACT

Emerging literature on the impact of the Internet on business-to-business (B2B) marketing has primarily focused on examining this issue from the perspective of manufacturers and buyers. This study focuses on the sales agent, a third prominent actor in B2B markets, and tests a conceptual model that relates a sales agent's personality, demographic, and user-situational constructs to that sales agent's Internet utilization for selling activities. Further, the model tested in this study relates a sales agent's Internet utilization to perceived sales performance. Findings in this study indicate that internal locus of control, learning orientation, and sales related Internet training relate positively to a sales agent's Internet utilization, and that a sales agent's age relates negatively to Internet utilization. Further, the results support a positive relationship between a sales agent's Internet utilization and sales performance. This study emphasizes that the Internet can be a productive tool for sales agents. The implications of the results of this study for sales agents with respect to training and recruitment are discussed and avenues for future research are suggested.     

Cost of Capital Under Local Constraint on Debt Financing:

A unique constraint on financing of direct foreign investment by MNCs IS a total or partial prohibition on debt financ- ing in many Islamic countries. This paper analyzes the implications of such a conslraint for an MNC's financing and investment deci- sions. The comparative investment levels under alternative financing instruments based on profit and loss sharing (PLS) contracts are examined considering the effects of market imperfections and secu- rity related differences with reference to the existing literature on capital structure. The analysis shows that when debt financing is constrained the cost of capital to a firm will be higher and the invest- ment levels lower.     

Strawberry fields forever? Conflict over neo-productivist Spanish polytunnel technology in British agriculture

This paper uses the example of Spanish polytunnels to demonstrate how the deployment of ‘neo-productivist’ agricultural technologies to meet the demands of food security and sustainability within a globalised food chain is likely to precipitate greater countryside conflict. Field-scale ‘Spanish polytunnels’ for strawberry growing have become a new feature of the British agricultural landscape. This has been driven primarily by supermarkets searching for high quality and quantity supplies of soft fruit. With production becoming industrialised, conflict has ensued in some rural communities where polytunnels have appeared. Interviews with prominent strawberry growers and protestors against polytunnels illuminate a vociferous and embittered wrangle. Within it, land use planners are labelled as ‘strawberry fools’ by both sides for failing, until recently, to provide decisive regulation to prevent conflict and effect its resolution. The paper concludes by drawing attention to the future characteristics of conflicts precipitated as new agricultural technologies are implemented rapidly, impact unevenly and are received acrimoniously.     

构建适合高校发展的教师岗位绩效导向平台研究与实践

在分析了高校师资队伍建设内涵的基础上，指出由于缺乏战略导向使高校在发展中面临诸多问题，提出围绕“以人为本、公正和谐、共同发展”的主题，通过建立基于岗位绩效导向平台，将个人发展、部门发展、学校发展紧密联系，充分发挥教师在高校事业发展中的核心作用，推动高校全面、协调、可持续发展。     

Benefits of Inner Strength for Franchise System Expansion

For every franchise system, making the leap from the unknown to the common place requires a strategic plan for growth. The exogenous market perspective holds that evaluating market conditions is central to defining promising outlet locations as there are direct economic effects on performance. The endogenous firm perspective and the social network approach together provide an inner strength perspective on interconnected firms; this perspective holds that access to resources offered at a certain spot determines site attractiveness, rather than location-specific market factors. Using a sample of 201 German franchisees, this study tests hypotheses that explore which perspective dominates location decisions in practice and clarify the relevance of the decisive criteria for outlet performance. Results show that location decisions rely on both perspectives, yet franchisee performance depends more on inner strength factors. We also find that expansion is better served by following a geographically dispersed cluster approach than by growing steadily from a baseline site.     

不确定性企业环境条件下的辱虐式领导与团队绩效关系研究

关于辱虐式领导对企业与员工的破坏性的研究逐渐成为西方领导理论和组织行为学领域的前沿研究课题。从群体层面来探讨中国情境下的企业在不确定性企业环境条件下的辱虐式领导对团队绩效的作用机制，通过对企业的调查与实证分析发现，辱虐式领导与团队绩效显著负相关，对辱虐式领导进行有效管理有利于减少团队绩效水平的阻碍因素；企业环境的不确定性在辱虐式领导与团队绩效之间存在调节作用，针对具体情境对辱虐式领导进行权变管理，有利于构建和谐的劳动关系。     

Capital Structure,Corporate Taxation and Firm Age*

This paper analyses the relationship between corporate taxation, firm age and debt. We adapt a standard model of capital structure choice under corporate taxation, focusing on the financing and investment decisions typically faced by a firm. Our model suggests that the debt ratio is associated positively with the corporate tax rate and negatively with firm age. Further, we predict that the tax-induced advantage of debt is more important for older firms than for younger ones. To test these hypotheses empirically, we use a cross-section of around 405,000 firms from 35 European countries and 127 NACE three-digit industries. In line with previous research, we find that a firm's debt ratio increases with the corporate tax rate. Further, we observe that older firms exhibit smaller debt ratios than their younger counterparts. Finally, consistent with our theoretical model, we find a positive interaction between corporate taxation and firm age, indicating that the impact of corporate taxation on debt increases over a firm's lifetime.     

Public–Private Partnerships and Supply Chain Security: C‐TPAT as an Indicator of Relational Security

Following the attacks of September 11th, public and private entities recognized a need to protect the global supply chain from terrorist disruption. In response to this need, the U.S. Government partnered with industry to create the Customs‐Trade Partnership Against Terrorism (C‐TPAT) program. This research investigates the public–private partnership (PPP) relational aspects of C‐TPAT. C‐TPAT encourages firms to voluntarily improve their security competence and that of their supply chain partners. We introduce the concept of relational security in the context of PPPs. We define relational security as all activities that establish, cultivate, and maintain successful security exchanges between parties. We establish C‐TPAT as one indicator of relational security by demonstrating its ability to establish, cultivate, and maintain successful security exchanges between parties. Results indicate certified firms outperform noncertified firms in security performance, firm performance, and resilience.     

Audit Market Response to PCAOB Censures of US Big 4 Firms

Abstract

Subsequent to the first-ever Public Company Accounting Oversight Board (PCAOB) censure of a US Big 4 firm (Deloitte) in December 2007, there were two other PCAOB US Big 4 firm censures as of 2016 year-end. We examine whether these two post-2007 PCAOB censures of US Big 4 firms conveyed new information to the audit market. For both censures, we find little or no evidence of any change in the factual audit quality of the censured firm over a three-year window surrounding the censure. Our findings suggest that the quality control deficiencies (identified during inspection of specific audit engagements) that triggered the PCAOB censure were isolated occurrences rather than systemic to the firm at large, i.e., the censures do not imply an impairment in the US Big 4 firm's overall factual audit quality. We also find that the negative response of investors and audit committees documented in prior research for the 2007 Deloitte censure disappeared for the later US Big 4 firm censures. Given that the PCAOB inspects (and can censure) non-US auditors who audit US-listed foreign companies, our findings are of potential interest to regulators, investors and audit committees outside the US.