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121.
提高英语单词记忆效率的策略选择 总被引:1,自引:0,他引:1
李攀登 《无锡商业职业技术学院学报》2010,10(5):90-92
为帮助学生在有限的时间里记忆更多的单词,笔者根据自己多年教学的心得体会,总结、归纳实用有效的四级单词的记忆方法,包括重复循环记忆法、词缀记忆法等,并对具体方法的实施提出了自己的见解。 相似文献
122.
《The Journal of economic education》2013,44(4):418-430
Instructors can use a computerized experiment to introduce students to imperfect competition in courses on introductory economics, industrial organization, game theory, and strategy and management. In addition to introducing students to strategic thinking in general, the experiment serves to demonstrate that profits of a firm fall as the number of competitors is increased in a market and that firms enter profitable markets. The authors have used the experiment in undergraduate classes on strategy and management as well as in master of business administration courses with great success. 相似文献
123.
AbstractSubsequent 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. 相似文献
124.
订单时间是影响供应成本的主要因素,合理的进行时间资源调度更是供应成本优化的关键所在。现有的第四方物流(Fourth Party Logistics,4PL)路径优化研究只关注物流环节的时间和成本因素,没有与物流上一环节的整合。本文提出将4PL服务拓展到客户的生产环节,在供应商的生产时间窗约束下,构建模型得到生产时间与物流时间的最优组合方案使供应商供应成本最低。最后基于一个实例的分析,验证了该模型能有效帮助4PL为客户提供最优供应方案。 相似文献
125.
We examine the association between Big Five audits and the incidence of accounting frauds allegedly committed by U.S. public companies between 1981 and 2001. Many commentators argue that the prominent financial reporting failures that led to major corporate governance reforms cast serious doubt on whether the large public accounting firms continue to supply relatively high‐quality audits, especially in recent years. However, in unmatched and matched samples, we provide strong, robust evidence that fraudulent financial reporting becomes less likely with the presence of a Big Five auditor. Importantly, time‐series tests suggest that the Big Five are consistently associated with a lower incidence of fraudulent accounting, including in the last five years of our sample period when the number of frauds soared. Moreover, we find evidence implying that these relations are causal rather than an artifact of endogeneity in auditor choice. 相似文献
126.
Gikas Hardouvelis Georgios Papanastasopoulos Dimitrios Thomakos Tao Wang 《European Financial Management》2012,18(5):790-815
In this paper we investigate the relation of the value/growth anomaly with the anomaly on corporate financing activities. We confirm and expand earlier results that value/growth and external financing indicators are, to some degree, related predictors of stock returns in the cross section. We show that external financing indicators are incrementally informative since they pick up stock returns associated with earnings quality. Portfolios that combine information from both these indicators generate significantly higher returns than portfolios containing each individual indicator. More importantly, our analysis strongly suggests that the external financing anomaly is, to some extent, distinct from the value/growth anomaly, in that it may also reflect investors’ misunderstanding of the effects of opportunistic earnings management. 相似文献
127.
IPv6作为新一代互联网的核心协议,必将取代IPv4。本文通过对IPv6特点和发展现状的简要描述,论述IPv6现状及前景,IPv6终将代替IPv4,以适应时代发展的需要。所以IPv6技术越来越受到人们的关注与讨论。 相似文献
128.
Although theory suggests that corporate hedging can increase shareholder value in the presence of capital market imperfections, empirical studies show overall mixed support for rationales of hedging with derivatives. Although various empirical challenges and limitations advise some caution with regard to the interpretation of the existing evidence, the results are consistent with derivatives use being just one part of a broader financial strategy that considers the type and level of financial risks, the availability of risk management tools, and the operating environment of the firm. Moreover, corporations rely heavily on pass‐through, operational hedging, and foreign currency debt to manage financial risk. 相似文献
129.
This paper investigates how different degrees of market power affect bank efficiency and stability in the context of developing economies. It sheds light on the competition-stability nexus by documenting and analyzing the complex interactions between a tripod of variables that are central for regulators: the degree of market power, bank cost and profit efficiency, and overall firm stability. The results show that an increase in the degree of market power leads to greater bank stability and enhanced profit efficiency, despite significant cost efficiency losses. The findings lend empirical justification to the traditional view that increased competition may undermine bank stability, and may bear significant implications for stressed banking systems in developing economies. 相似文献
130.
超导磁分离技术是应用于污水处理的一种新方法,他解决了长期以来的生物和化学处理方式中的生产成本高、占地面积大的弊端.这样不仅使小型企业能够支付运行费用,同时也节省了占用企业的空间.本文介绍了超导磁分离技术的应用范围.独特优势、以及工艺流程. 相似文献