Capital market behavior and operational announcements of layoffs,operation closings,and pay cuts

This article examines the relation between stock returns and a set of operating decisions: layoffs, operation closings, and pay cuts. We find evidence that cost-cutting measures occur after significant stock price declines. Announcements of layoffs and temporary operation closings are associated with negative returns, while permanent operation closings do not have significant announcement effects.     

高职院校实训教学成本核算与降低实训成本措施的探究

本文分析了高职教育实训教学成本的构成及实训成本的计算方法,并以高职院校机制专业车工实训为例,经分析研究,得出了实训成本的构成、计算及节约实训成本的若干相应措施,为同类院校在实训成本核算与实训管理时提供借鉴。