审计委员会-会计师事务所连锁关系与审计调整

本文运用我国独到的审计调整数据,研究审计委员会-会计师事务所连锁关系对审计质量的影响问题.研究发现,审计委员会-会计师事务所连锁关系能够提高审计调整的概率,这一结果在控制内生性和排除潜在替代性解释之后仍然成立,表明审计委员会-会计师事务所连锁关系能够促进审计委员会与会计师事务所之间的信息共享,从而提高审计质量.研究还发现,审计委员会-会计师事务所连锁关系对审计调整概率的提升效应,在机构投资者持股和管理层持股的公司以及国内会计师事务所中更为明显.进一步的研究发现,连锁的审计委员会成员为审计委员会主任时,上述效应更为明显;而连锁的审计委员会成员是否为独立董事对结果没有明显的影响.     

ICT governance: South Africa

Formal ICT governance structures exist although the efficacy of both the regulator and parliamentary oversight committee remain contentious. On the other hand, the Minister of Communications exercises a strong policy oversight that is viewed as not leading to the envisaged growth in competition and investment in the sector. Consumer protection is also weak.     

Opaque Networks: Business and community in the Isle of Man, 1840–1900

The role of ‘opaque’ networks are analysed within the context of an infant economy with low levels of corporate governance. A period of economic expansion is studied, documenting the effects of credit liberalisation. This article outlines the significance of networks, emerging business cliques, particularly around financial institutions and the interlocking directorates these affiliations allow. Their effects upon financial reporting, business credibility and its effects upon the network life cycle are considered. Market manipulation, the importance of monitoring in instances of unsophisticated governance structures and the agents used (but particularly local/national press) are all analysed.     

股权性质、连锁董事与公司绩效

以2005~2012年中国上市公司为样本构建面板数据,研究在不同股权结构的公司中连锁董事对公司绩效的影响,结果发现：连锁董事在董事会中所占比例与公司绩效呈正相关;具有丰富社会资源与经验的连锁董事在国有股权比例高的企业可带来较高的边际效应;国有股权所占比例高的企业,连锁董事在董事会中所占比例越高。     

China’s business network structure during institutional transitions

This study adopted a structural approach to examine the formation and characteristics of Chinese business networks via interlocking directorates during a stage in China’s institutional transitions. Analyses of the network structures of 949 listed companies revealed that: (1) Chinese business networks were smaller in scale and lower in density than their Western counterparts; (2) no nationwide network with a dominant center existed; (3) interlock occurred mainly in the form of smaller business groups which tended to be regionally fragmented; (4) ties were more prevalent among industrial peers than with financial institutions; and (5) government ownership was predominant. These findings therefore deepen our understanding about the pattern and extent of business interlock in China. Not only do these findings provide substantive implications to the notion and dimensionality of guanxi, but they also offer inspiration to managers and policy makers by illuminating key characteristics of network structure. Laying these foundations shall pave the way for future research in the structure of Chinese business networks.

高成长企业网络发展的空间格局与演化特征——以江苏省为例

基于江苏省高成长企业总部分支机构联系,通过链锁网络模型构建城市间的企业网络,从企业布局、网络指数、空间关联层面,分析2018-2020年江苏省高成长企业网络发展的空间格局与演化特征。结果显示：首先,江苏省高成长企业具有高度的空间集聚性,苏州和南京汇聚了超七成的总部,而分支分布于全国各大城市群且偏好省会城市。2018-2020年南京的总部数量涨势迅猛而苏州的增速放缓,苏北的总部经济崛起;企业分支布局由沿海向内陆城市拓展。其次,江苏省各城市的高成长企业指数层级梯度分异,苏州和南京稳居第一、二位,两者差距缩小。2018-2020年苏州的高成长企业指数呈倒U型发展;南京保持稳健涨势,城市首位度提升;镇江和盐城则断崖式下跌;疫情后江苏省省内差距增大,瞪羚企业受疫情冲击最大,而(培育)独角兽企业迎来新发展;贡献度最高的产业为信息技术服务业。最后,江苏省高成长企业网络呈现加密和拓展格局,由单核向双核、由沿海向内陆发展。但省内的网络关联较为稀疏且由南向北递减,全域一体化有待深化。针对此,研究从优化企业布局、统筹区域发展、加强省内联系等方面提出相关政策建议。     

两组内固定方法治疗创伤性浮肘的生物力学分析和疗效对比

目的探讨创伤性浮肘不同内固定方法的生物力学问题及治疗效果。方法对25例创伤性浮肘患者分成A、B两组,在优先处理休克等合并伤后,A组采用交锁髓内钉固定肱骨骨折、接骨板内固定尺桡骨双骨折,B组均采用接骨板内固定肱骨和尺桡骨骨折,并作生物力学分析和随访。结果根据Anderson疗效评定标准,A组中优7例、良5例、可1例、差0例,B组中优4例、良3例、可4例、差1例。两组中优良率分别为92.3%和58.3%,经χ2检验有统计学差异(χ2﹦3.95,P<0.05)。结论采用交锁髓内钉固定肱骨骨折、接骨板内固定尺桡骨双骨折治疗创伤性浮肘是一种疗效较好的方法。     

基于龙芯的二乘二取二计算机联锁控制系统

铁路车站信号计算机联锁控制系统是一个实时、多任务、安全苛求的计算机控制系统。该系统以中国科学院计算机研究所研制的龙芯系列处理器为核心,使用开源的Linux操作系统,在保证系统的实时性、安全性、可靠性、可扩展性、多任务处理和节能环保的同时,也避免了在计算机联锁控制系统中使用国外的处理器可能存在的安全隐患。