明清徽州契约文书疑难词语考释十则

明清徽州契约文书中含有大量与土地交易相关、且为大型辞书失载的疑难词语。本文运用辞例归纳法和实地方言调查,考释徽州契约文书中10则疑难词语,为明清徽州农业史、社会史等相关研究提供参考,并补充大型权威辞书《汉语大词典》失收的词条和义项。     

Board governance and corporate performance

We examine the link between the monitoring capacity of the board and corporate performance of UK listed firms. We also investigate how firms use the flexibility offered by the voluntary governance regime to make governance choices. We find a strong positive association between the board governance index we construct and firm operating performance. Our results imply that adherence to the board‐related recommendations of the UK Corporate Governance Code strengthens the board's monitoring capacity, potentially helping mitigate agency problems, but that investors do not value it correspondingly. Moreover, in contrast to prior UK findings suggesting efficient adoption of Code recommendations, we find that firms at times use the Code flexibility opportunistically, aiming to decrease the monitoring capacity of the board, which is followed by subsequent underperformance. This finding questions the effectiveness of the voluntary approach to governance regulation followed in the UK and in many countries around the world.     

体育课堂教学中的精讲

体育教学中讲解是不可或缺的手段之一,教师根据教学的内容、阶段、要求和学生的特点等具体情况,使学生能在教师准确、形象、诙谐、言简意深的"精讲"调度下,保持积极的参与度和良好的学习情趣,就显得更为重要。从"精讲"在体育教学中的功能及其应用展开研究论述。     

哲学教学中的例证选用艺术

哲学教学中的例证选用是一门艺术。以科学的态度恰当地运用例证具有必要性、合理性等重要意义。哲学例证也有一些局限性,在实际选用时要注意选择例证的恰当性和运用例证的灵活性。     

Aims and Scope

正The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to investigate issues about accounting,finance,auditing and corporate governance in China.the Greater China region and other emerging markets.The Journal also publishes insightful commentaries about     

刍议基础会计课程难点问题的讲解方法

基础会计课是会计学科系列课程中的入门课程。初学会计的学生通常对很多会计相关概念及处理方法等都难以理解与掌握,因此要求教师在讲授基础会计课程的过程中运用一些有效的方法进行讲解。文章对基础会计课程前2章教学内容的教学过程中存在的难点问题进行了总结,并结合笔者自身教学实践及相关研究,对这些难点问题提出了一些具体的讲解方法。     

娱乐经济分析

娱乐经济是在“以消费者为中心”的市场机制中，基于满足消费者生理和心理趋乐欲望和精神愉悦需要的乐趣导向消费而形成的一种新型经济．研究了娱乐经济的内涵与特征，并对娱乐经济的发展进行了分析。     

破解高校还贷风险问题的建议

扩招具有历史功绩，政府投入不足决定了贷款建设的必然性，高校确实面临着还贷风险，政府必须负起责任，高校亦须高度重视，多方多策并举加以破解。     

基于概念整合理论的谚语阐释与教学

用概念整合理论阐释英语谚语,可以领悟谚语的深层含义,可以将谚语所蕴含的概念意义进行重新整合构成新的意义,从而有效提高学生的谚语理解水平。