云南省老油房石灰岩大理石矿矿床特征及矿石工艺特征

在充分收集区域地质、野外调查和样品测试分析的基础上,系统地研究了云南省西畴县老油房石灰岩大理石矿的地质背景、成矿条件、矿床特征及矿石的工艺特征。结果表明该矿区矿体产状稳定,成层状产出;品种为灰色生物灰岩大理石,矿石体重适中;吸水率低,抗风化能力强;莫氏硬度较低,便于切割分离;耐磨率适中,便于打磨抛光;抗压、抗折、抗剪强度满足饰面石材工业技术指标要求;荒料率、板材率明显高于国家标准,适宜开采;可为大理石矿的勘查、开采、加工等方面工作提供参考。     

Determinants of Consumer Preferences for Honey in the Democratic Republic of Congo

Honey is one of the important non-timber forest products consumed in the Democratic Republic of Congo (DRC) and, as such, an important source of income for many households. However, poor knowledge of buyers’ preferences in the marketing of honey presents a major challenge to the profitability of the honey enterprises. The research presented in this article identifies key consumer characteristics that influence the preferences of honey consumers in the DRC. The primary data source used in this analysis is drawn from a survey of 214 consumers. Results show that consumers who are married and have reached at least the level of secondary education have a strong preference for local forest and savannah honey. Those between the ages of 30 and 50 do not prefer honey from beekeeping, but would rather have it imported. We conclude that segmentation of the honey market and increasing consumer awareness must go in tandem in order to develop a good marketing strategy.     

Does CEO duality constrain board independence? Some evidence from audit pricing

This study examines whether CEO duality affects the association between board independence and demand for higher quality audits, proxied by audit fee. The findings show that there is a positive association between board independence and audit fees. This result is consistent with findings of Carcello et al. (2002) that more independent boards demand higher audit quality and effort. However, this positive association is only present in firms without CEO duality, thus suggesting that CEO duality constrains board independence. The results support recommendations against CEO duality by showing that dominant CEOs may compromise the independence of their board of directors. Additionally, evidence is provided that board size (the number of directors on the board) is positively associated with audit fee pricing. This is consistent with prior studies that indicate that larger board sizes are associated with inefficiency and negative firm performance.     

Individual stock sentiment beta and stock returns

Using the data in Chinese stock market, we measure the individual stock sentiment beta, which is defined as the sensitivity of individual stock returns to the individual stock sentiment changes. We demonstrate that stocks in the highest individual stock sentiment beta portfolio have significantly higher excess returns, CAPM alpha, Fama-French three-factor alpha and Fama-French five-factor alpha. Besides, we find that the high individual stock sentiment beta stocks are smaller, younger, more volatile stocks with higher price and higher market beta. After controlling for firm characteristic, the returns of High-Low individual stock sentiment beta portfolios are still significantly positive. Moreover, we show the effect of the individual stock sentiment beta on stock returns is positive and significant in different stock markets, in different sample periods, and in bull and bear market. Besides, the results of the Bayes-Stein individual stock sentiment beta are still stable.     

浅析新时期我国高校办学定位和战略管理

近一个时期,我国高等学校普遍开始重视办学定位和战略规划,这是好事,但重视不能仅仅停留在口头,更要落实在行动上。那么,不论是口头还是行动之前,都要做好充足的功课。笔者在高校工作多年,关于高校定位和战略规划借此发表自己的拙见,与读者分享,敬请批评指正。     

系统论视角下中国特色领导者素质研究

领导职能从属于管理系统,领导职能的发挥对整个管理系统良性发展有着重要的意义。领导者是否具备应有的素质就成为领导职能发挥的关键,进而影响和制约着整个管理系统。领导者应具备良好的政治素质、知识素质、能力素质和心理素质,不断拓展自身的素质和能力。     

普惠型社会福利的中国理解

普惠型社会福利来自于对社会福利模式的最初划分。在社会福利由"补缺型"到"普惠型"转变的过程中,在学界和各级政府层面,无论是顶层设计还是政策实践,我们都在探索有中国特色的普惠型社会福利模式。普惠型社会福利从提出、引入到本土化经历了一个漫长的时期,在我国经济高速发展但人均经济发展水平还很低的情况下,构建怎样的社会福利发展模式并有效地付诸实践成为我国社会福利发展的突出问题。在建立覆盖城乡和全民共享的社会福利体系的背景下,适度普惠型社会福利模式在中国应运而生。     

建筑工程成本控制措施分析

随着我国城镇化发展步伐的加快,建筑业企业之间的竞争越来越大,企业之间的盈利空间越来越小,对此建筑企业如何通过有效的管理措施降低建筑工程的成本支出成为建筑企业发展与扩大的重要措施。本文通过对建筑工程成本控制的特点分析,探讨如何提高我国建筑工程成本控制的措施,实现建筑工程的效益最大化。     

Driving force from authorities: the evolution of innovation system for biomedical industry in China

Over the past 30 years, China has fully exploited its advantage to steadily foster an innovation system for the biomedical industry with Chinese characteristics, that is, ‘Government-guided, resource-integrated and long-term planning.’ The system originated from historically famous ‘863 program’ in the 1980s, evolved with a series of favourable policies in the different periods, and eventually has taken shape in the industrial clusters across the country. It features with a systematic and integrated R&D infrastructure (or public platform) at different levels. In this study, China’s biomedical innovation system will be examined and the leading role of Chinese authorities will be explored from the perspective of Triple Helix theory. As the ‘highland of innovation’, Shanghai case is highlighted with plentiful information gathered from primary sources in the involved agencies for the first time, including the Shanghai Biopharma Service Platform.     

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature

In this paper key regulation-related findings and commentaries in the 2016 academic literature are synthesized in annotated form. This paper is one in a series of previously published annotated bibliographies published in this journal. Papers published in academic outlets including The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Accounting Horizons, The Journal of Accounting, Auditing & Finance, Journal of Accounting and Public Policy, Journal of Business, Finance & Accounting, The Journal of Financial Reporting, Auditing A Journal of Practice and Theory, and Research in Accounting Regulation were reviewed for potential inclusion. The 2016 literature featured strong regulation-related threads as follows: financial accounting regulation, analysis of individual pronouncements, SEC regulatory activity and its impact, international financial reporting standards, income tax reporting, and auditing.