The impact on stock prices of deferral and elimination of internal control audit requirement for small firms

This paper examines the cumulative market reaction to the events related to deferral of internal control audit requirement under the Sarbanes-Oxley Act of 2002 and its elimination under the Dodd-Frank Act of 2010 for nonaccelerated filers (small firms). We document that small firms experienced negative cumulative abnormal returns around these events; and the differences between the cumulative abnormal returns for small firms and the two control groups (accelerated and large accelerated filers) were negative and significant at the 1% level. These results support the notion that market participants value the reliability of financial information irrespective of the firm size. Within the small firms, we find no firm characteristic significantly explains the market reaction to the events considered. That is, all small firms lost market value in reaction to the events that delayed and eliminated their internal control audit requirement.     

基于计算机网络的大学英语教学改革研究——以中南林业科技大学为例

为了提高大学英语教学质量,中国高校正在全面推进和实践大学英语教学改革。中南林业科技大学作为全国首批31所大学英语教学改革示范点项目学校之一,实施了基于计算机网络与课堂教学的教学改革,并取得较好的成效,在同层次、同地区、同类型的高校中发挥了先锋示范作用。实践表明：深化大学英语教学改革,应科学处理好制约大学英语教学的6大重要关系。     

美国加州大学的管理体制与公共服务使命

美国加州大学实行的是事业部制管理体制,其最大的特点是“集中决策,分权管理”。这种管理体制对公共服务有很大的促进作用。我国的大学管理可以借鉴其先进的管理经验,更好地服务社会。     

Perceived incentives to transdisciplinarity in a Japanese university research center

As a method of investigating complex socially relevant phenomena, transdisciplinary research (TDR) is gaining increasing centrality as a model of knowledge production. However, it is being discouraged by a scientific reward system based on disciplinary logic. The disincentive is even stronger for junior scholars who should be developing the capabilities necessary for achieving long-term scientific excellence.Building on theories of the coordination of scientific communities and using the case of a research center of Kyoto University investigating the boundary between cell and material sciences, we aim to disentangle the interplay between institutional incentives and intrinsic motivation in the prioritization of TDR over monodisciplinary research.We find that, despite strong interest in TDR among scientists and the center's mission to promote this orientation, only a minority of scientists prioritize this approach. Choice of research strategy is associated with its perceived benefits for idea generation, publication opportunities, intellectual effort required, the costs of team coordination, and satisfaction with organizational resources. Furthermore, the propensity to prioritize TDR drops among scientists beginning their careers.Therefore, we recommend the development of evaluation schemes grounded in activity-based measures and the granting of permanent positions to scientists pursuing TDR.     

成都理工大学教职工体育协会的现状研究

文章对成都理工大学6个教职工体育协会的建制、经费、场地设施、指导人员以及活动开展状况等方面进行了调查访谈,发现协会中仍然存在着协会成员固化、成员覆盖面小以及资金不足、场地匮乏等问题,并提出加大宣传力度,狠抓培训、扩大会员人数;扩展资金来源,寻求学校场地人力支持以及多层次创造活动交流平台等建议措施,以促进成都理工大学教职工体育协会的进一步发展。     

农村土地使用权流动研究

本文站在各个角度, 对当前土地使用权流动所面临的困惑进行了深入的分析, 揭示了土地流动的主要障碍是土地使用权流动的内生机制和外部环境、条件均不成熟。在分析的基础上提出了解决当前土地流动障碍的对策, 并进一步提出了土地证券化和土地股份公司制经营是土地流动和土地经营形式的发展趋势。