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.     

苦碟子注射液指纹图谱的研究

目的采用HPLC法建立苦碟子注射液的指纹图谱。方法以绿原酸、咖啡酸、阿魏酸、木犀草苷、木犀草素-7-O-β-D-葡萄糖醛酸苷、菊苣酸混合对照品为参照物;色谱柱Phenomenex Luna C18 4.6mm×250mm,5μm;柱温40℃;检测波长为327nm;以乙腈-0.4%磷酸溶液系统为流动相进行梯度洗脱,流速0.9ml/min。结果 30批供试品液相色谱图中,均检出10个特征峰,相似度不低于0.9。结论为苦碟子注射液的质量评价提供了依据。     

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...     

“桂林板路”主题园对桂林老城文化传承的启示

通过收集整理老桂林文化的文献资料,积累第一手数据,并借鉴国内外主题园更新、改造和规划设计的理念,以＂桂林板路＂主题园为例,分析其文化设计理念的文脉传承,提出＂桂林板路＂主题园对桂林日渐消失的传统文化的传承具有重要意义,应重传统文化成果的实际应用价值和开发思路的创新性。     

“双二元短缺约束”下中国经济的阶段性特征

2005年以后,中国结束了长达50多年的短缺经济,进入产能过剩与资源约束为主的新短缺经济阶段,主要体现为＂生产资料与生活资料生产能力双过剩＂和＂资源性生产要素与基础设施、公共服务供给双短缺＂并存。1978年改革开放以后,中国经济经历了一个从短缺经济——后短缺经济——新短缺经济的演化过程。第一,1978-1996年,短缺经济阶段,主要表现为生产资料和生活资料的双短缺;第二,1996-2005年,后短缺阶段,主要表现为生活资料基本过剩,而生产资料存在短缺和不足;第三,2005年以后,新短缺经济阶段,主要表现为生产资料和生活资料的＂双过剩＂,资源约束与市场约束＂双约束＂逐渐成为我国经济发展的主要制约性因素。