产权性质、CFO背景特征与内部控制质量

基于高层梯队理论和社会网络理论,以2008-2015年我国A股上市公司为样本,实证考察CFO背景特征对公司内部控制质量的影响。研究发现：CFO的年龄越大、任期越长,内部控制质量越低;CFO的学历越高,内部控制质量越高;女性CFO较男性CFO在内部控制建设方面存在相对劣势;CFO外部兼职有助于提升内部控制质量。进一步研究发现：在国有企业和非国有企业中,CFO背景特征对内部控制质量的影响存在显著的差异。     

CEO与董事背景特征相似性对投资效率影响研究

以2008-2013年沪、深两市A股主板上市公司作为研究样本,基于Richardson投资效率测度模型,从CEO与董事背景特征入手,运用OLS方法研究了CEO与董事背景特征相似性对公司投资效率的影响。研究结果显示：CEO与董事会成员的年龄相似性、教育背景相似性程度越高,公司投资效越低。为了避免出现投资过度与投资不足等现象,任用的CEO等管理人员需与董事在年龄与学历方面进行互补,而性别和任职时间则不需过多关注。     

中西商人地位变更探究——以《金瓶梅》和《威尼斯商人》为例

《金瓶梅》和《威尼斯商人》均以17世纪为背景,两部作品主人公有着特殊的社会地位。从时代背景和跨文化角度分析商人特征,总结新兴商人和老式商人的地位差异,纵聚合分析中西商人在特定历史时期的地位异同,概括得出商人地位和经济发展的联系,具有一定现实意义。     

Optimal portfolio choice when utility depends on health

This paper examines optimal portfolio choice when health can change the shape of the utility function. If adverse health shocks threaten to increase the marginal utility of consumption, that is, if they are Edgeworth–Pareto substitutes, risky health prompts individuals to lower their risky portfolio shares. Health naturally becomes more uncertain with age, so this theory might help to explain why aging investors gradually decrease their risk exposure even when asset returns display no mean reversion and relative risk aversion is constant.     

美国新能源政策战略意图分析

加快发展新能源产业成为奥巴马政府执政纲领的核心。这一政策有其国内经济发展模式不可持续、美国传统石油战略的代价高昂、美国在全球气候问题上的被动局面三方面主要背景。美国的这一政策既有应对金融危机,实现美国经济重振的国内目标,又有维护美国在21世纪全球领导地位的国际战略意图。虽然美国的新能源政策能否实现有待观察,但由于其战略性,将对世界经济政治带来深远影响。     

外置Cable Modem宽带接入系统

文章主要介绍了作为HFC网络的一种技术改进型的宽带接入方式——外置Cable Modem接入系统的研发背景、产品介绍及网络应用等情况。     

The Dutch and Portuguese-Jewish background of David Ricardo

This article deals with the Dutch and Portuguese-Jewish background of David Ricardo. The important pieces of information, found in the Amsterdam municipal archives, on the one hand correct, and on the other complement, the data presented by P. Sraffa. Recently, new evidence has been found on Ricardo's stay in Amsterdam in the years 1783?–?85. This evidence throws new light on Ricardo's relationship with his uncle Moses in Amsterdam. It is shown that his formal education was poor, but that his informal education may have been rich. The question of whether Ricardo visited the famous Talmud Tora in Amsterdam is settled in the negative.     

股份制商业银行发展中间业务的背景和动因探析

目前,发展中间业务成为国内商业银行调整业务方向和收益结构进而转变经营模式的重要手段,其必要性和意义受到愈来愈多的关注。本文对国内银行发展中间业务的背景展开全面分析,并对股份制银行发展中间业务的多重动因进行深入探讨,旨在为股份制银行应对挑战和抓紧机遇提供思路。     

基于“交互作用”阅读理论的大学英语阅读教学模式探索

"交互作用"阅读理论重视语言知识和背景知识的有机结合与相互作用,更好地促进阅读实践。外语阅读是外语学习的一种有效手段,也是外语学习者的学习目的之一。外语阅读技能是外语学习者应该掌握的重要语言学习技能之一,也是提高语言学习其他技能的基础和前提。"交互作用"阅读理论对培养学生高水平的阅读能力,提高其阅读效率有着重要知道作用。     

The effects of state and federal background checks on state-level gun-related murder rates

The purpose of the present study was to determine whether firearm background checks are significantly related to gun-related murder rates. The present study differs from prior research in several ways. First, a large longitudinal data-set is used; data for 50 states for the period 1980–2011 are examined. Second, the effects of both federal and state background checks, including state-mandated private sales background checks, are estimated. Finally, a fixed effects model that controls for both state-level and year-specific effects is used. Results suggest that states that require dealer background checks have lower gun-related murder rates than other states. In addition, after implementation of the Brady Act, gun-related murder rates fell. However, the results also suggest that, for the entire period in question, states with private sales background checks had higher gun-related murder rates than states with no such background checks. If one only looks the Brady Act period, however, then the private sales background check variable is insignificant. These results for private sales background checks are novel and contrary to the results of much prior research in this area.