The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Glamour and Value Strategies on the Tokyo Stock Exchange

This paper evaluates the performance of glamour and value strategies and tests the extrapolation model for the Japanese equity market. In general, value stocks outperform glamour stocks by between 6 and 12 percent per annum for the five years after portfolio formation. Evidence from past, future and expected growth provides strong support for the story developed in Lakonishok, Shleifer and Vishny (1994). It is difficult to attribute the value premia to the difference, if any, in risk factors. In addition, the book-to-market premium is much closer to an arbitrage opportunity than the size premium.     

神经网络在实验室检测工作质量管理及控制中的应用

对实验室检测工作质量中存在的风险因素进行研究,形成风险评价指标体系,并运用BP神经网络建立风险分析评价模型,对风险评价指标进行量化评价,最终获得量化的实验室整体检测工作质量风险数据,为实验室有效管理提供科学决策依据。     

企业理财系统的耗散结构观

耗散结构理论可以解释社会现象。将耗散结构理论用于企业理财系统的优化,可实现其增强系统活力、实施动态管理、获得整体优化效应以及规避控制风险的管理目标。     

Bottom-up learning in marketing frontlines: conceptualization, processes, and consequences

This study proposes a frontline learning process by which organizations capture new knowledge generated by frontline employees in addressing productivity-quality tradeoffs during customer interactions and transform it into updated knowledge for frontline use. Updated knowledge, in turn, is posited to influence customer satisfaction and financial outcomes (i.e., revenue, efficiency). Empirical testing with multi-source data reveals that: (1) knowledge articulation mediates the transformation of knowledge generated in the frontlines into updated knowledge, (2) updated frontline knowledge positively impacts customer and financial outcomes, and (3) frontline employee workload inhibits the transformational process unless it is at an intermediate level (inverted U-effect), while employee goal convergence bolsters it linearly.     

Non-financial hurdles for human capital accumulation: landownership in Korea under Japanese rule

This study examined the relationship between land inequality and human capital accumulation in the Korean colonial period by using a panel data set from 1934 to 1942. Evidence of the adverse relationship between land inequality and the accumulation of human capital has thus far only been presented by using data from Western countries and from countries that achieved industrialization not under colonial occupation but by their own economic interest. The presented findings thus contribute to the body of knowledge on this topic and confirm the generalizability of the Galor model by analyzing the unique Korean context under Japanese rule in the early twentieth century. It is the first study to present evidence that inequality in landownership had an adverse effect on the level of public education in the Korean colonial period (i.e., it is a non-financial hurdle for human capital accumulation). By using a fixed effects model and a fixed effects two-stage least squares model with an instrumental variable estimation, this study exploits variation in inequality in land concentration across regions in Korea, accounting for the unobserved heterogeneity across these regions. Overall, this analysis establishes a highly significant adverse effect of land inequality on education in the Korean colonial period.     

地质雷达探测技术在水库放水洞病害治理中的应用

为解决新疆努尔加水库放水洞内壁渗水、渍水等病害问题,根据工程特征和病害治理的要求,运用地质雷达探测技术对放水涵洞进行了检测.采用地质雷达探测仪,对放水涵洞洞身进行全断面扫描,完成了八条雷达测试剖面线.探测涉及的介质有砂砾石层、黏土、沙土、泥岩、砂岩、混凝土、钢筋、钢管、地下水、空气.通过分析探测目标体的电性差异和边界特...     

远程无线控制系统的设计与实现

由于保密的要求以及铺设专网耗资巨大等问题,测量船对远程的标校设备无法进行有效的控制。通过选用无线网桥技术设计了一套无线控制系统,并开发了网络控制模块以及相应的软件,进而实现了测量船对远端设备的有效控制。测试表明,系统设计合理,控制便捷,具有可靠性、安全性和扩展性高等优点,完全适用于测量船远程控制。     

农民工动态演化研究

本文通过对二元经济结构刚性对农民工的约束以及伴随我国相关政策调整而出现的农民工回流分析,说明了农民工动态演化,并提出了促进农民工合理、有序流动机制的相关政策建议。     

南盛镇新农村建设过程中人力资源开发研究

文章根据南盛镇在劳动力开发中所出现的人力资源的产业配置不合理、组织体系不健全以及投入不足等问题,需要采取增加职业技术教育和医疗保健投入、组建学习型的组织、人力资源的产业合理配置、集约化经营、边干边学边开发、增加城市向农村劳动力的溢出效应等措施来提高该镇农村人力资源开发的效率。