双重股权结构如何影响审计定价？——基于在美中概股的实证研究

在科创板允许特殊表决权企业上市以及美国强化中概股公司审计监管的背景下,基于2005—2019年在美上市中概股公司数据,实证研究双重股权结构对审计定价的影响及其作用环境。研究发现,相较于单一股权结构,双重股权结构会显著提高审计定价;同时发现,在双重股权结构下,投票权和现金流权之间的分离程度与审计定价之间呈显著正相关关系。在控制内生性问题后,上述结论仍然成立。进一步研究发现,相较于其他双重股权结构公司,在经理人纵向兼任、低市场化程度地区的双重股权结构公司中,投票权和现金流权之间的分离程度对审计定价的提升作用更为显著。研究结论为双重股权结构的治理及监管提供了有益的经验参考和理论指导。     

广州市人口变动地域类型特性研究

本文采用聚类方法将广州市１１２个街镇按人口变动情况分为人口增长型、人口基本稳定型和人口减少型，在对广州市地域结构划分的基础上，分析了每一种类型的位置特点、人口特性、社会特性和土地利用特性。     

How do consumers’ perceptions differ across dimensions of corporate social responsibility and hotel types?

This study develops three hypotheses regarding corporate social responsibility (CSR) in the context of the hotel industry. First, the study examines a ranking of consumers’ perceived importance of the four CSR dimensions proposed by Carroll’s hierarchy of CSR in 1991, expecting the following orders: philanthropic, ethical, legal, and economic dimensions, from most to least important. Second, the study investigates the relationship between consumers’ perceived importance of and their overall support for CSR. Third, the study introduces the type of hotel (for example, economy, mid-scale, and upscale) as a moderator to provide a better explanation of the relationship between consumers’ perceived importance of the CSR dimensions and support for CSR. Contributions to the CSR literature in general, and also specifically relating to the hotel context, and managerial implications are discussed.     

我国体育彩票立法的回顾与评析

1994年开始发行体育彩票以来,体育彩票在我国的发行已经走过了十余年的历程。在这十余年中,我国的体育彩票取得了飞速发展。然而,我们在为所取得的成绩感到欣慰的同时,期间所出现的一些问题也引起了我们的反省与深思。例如,湖北省“4．20体育彩票案”、深圳体育彩票纠纷案等。当然,导致这些体育彩票案件出现的因素是多方面的,但立法的滞后显然已成为制约我国体育彩票进一步发展的最重要因素。为此,笔者通过对我国体育彩票立法的回顾与评析,期望能对我国体育彩票市场的规范、有序发展起到一定的作用。     

“生态城市”的分类与经验推广问题

生态城市已然成为最热门话题之一,而如何建设生态城市也已经摆上各地方的议事日程。然而生态城市的概念即使在学术界也尚未澄清,若从实践角度把握生态城市的概念将更具参考价值。通过全球六个优秀生态城市案例的分析比较,作者提出在当前的生态城市实践中存在三种类型:理想规划型、小规模技术优化型和大规模整体改善型。这些生态城市都有着某种程度上相类似的发展理念和实践经验。然而,经验的推广需要特别避免生搬硬套式的复制,而应该鼓励统观全局,着手关键,因地制宜,分工协作的协同规划模式,通过对各类生态城市实践经验的学习-消化-吸收-转化的过程,帮助各地方切实实现生态城市建设的终极目标。     

乡村度假旅游产品开发探讨

乡村度假旅游在我国还是一个新生事物,但发展势头却比较迅猛,逐渐成为乡村旅游发展的宠儿。目前国内关于乡村度假旅游产品的开发研究还比较缺乏。文章在对发展乡村度假旅游意义探讨的基础上,分析总结了目前国内外乡村度假旅游产品的几种主要类型及发展动向,探讨了这类产品的市场需求及特征。最后在分析乡村度假旅游产品要素的基础上,对乡村度假旅游产品开发模式进行了深入探讨。     

Understanding the motivation of museums,galleries and cultural exhibition visits – evidence from Taiwan internet use types

Are museums, galleries and cultural institutions (MGC) educational institutions or accommodations of leisure market? The aim of the present study is to understand why people visit MGCs through analysing a potential link between internet use types and MGC visits. Internet use is categorized into three types: independent activities, recreational activities and social activities. The empirical results indicate that internet use for recreational activities is negatively related to MGC visits, while internet use for independent activities is positively related to MGC visits. The findings suggest that MGCs are expected to provide visitors with educational experience rather than with social or recreational experience.     

Job Classification for the Purpose of Making Optimal Decisions Concerning Management Control

The job classification literature has been dominated by a micro‐level orientation reflective of the needs of specialists in human resources. In contrast, we take a multidisciplinary approach involving both micro‐ and macro‐level variables to propose a relatively simple system comprised of four job classes. Our model isintended to inform management as to the type and mix of controls (e.g., centralization, formalization, and various human resources policies) that could be applied to different job types to optimally promote the overall goals of the organization. Fuzzy numbers analysis is employed to illustrate the application of the system using four jobs in a car dealership in Spain. Copyright © 2012 ASAC. Published by John Wiley & Sons, Ltd.     

Impatience implication of weakly Paretian orders: Existence and genericity

We study order theoretic and topological implications for impatience of weakly Paretian, representable orders on infinite utility streams. As a departure from the traditional literature, we do not make any continuity assumptions in proving the existence of impatient points. Impatience is robust in the sense that there are uncountably many impatient points. A general statement about genericity of impatience cannot be made for representable, weakly Paretian orders. This is shown by means of an example. If we assume a stronger sensitivity condition, then genericity obtains.     

碎石化技术在水泥混凝土路面改建中的应用

在旧水泥混凝土(PCC)路面上加铺热拌沥青混合料(HMA)是一种经济耐久的改建方案,可以很好地恢复路面行车质量,提高现有道路的结构承载性能。但如果在现有的旧路上直接加铺HMA面层,HAM面层内容易产生反射裂缝。碎石化技术通过把现有PCC面板破碎成碎块,可以消除HMA加铺层内的反射裂缝。