业务招待费、内部控制与企业绩效——“八项规定”背景下中国A股市场的经验证据

以中国A股855家上市公司为研究样本,以2011-2014年为时间窗口,分析样本公司业务招待费对企业绩效的影响,以及内部控制调节效应和八项规定对内部控制的替代效应.研究发现,业务招待费与企业绩效存在倒U型关系,即中等水平的业务招待费的正向激励效应最好;内部控制调节了业务招待费对企业绩效的影响;八项规定对内部控制存在较为显著的替代效应.     

机译商务英语评析

本文通过实例评析证明商务英语机译的中文质量甚差,平均误译率为56%;并结合语用－语法学理归纳出信息型商务文本的翻译准则——APC,即准确、专业、精练。     

论“三个代表”对高校党建工作的战略指导

“三个代表”是新时期高校党建工作的重要指针,它丰富了新时期高校党建工作的内涵,更加明确党建在高校素质教育中的作用,应当积极贯彻“三个代表”使高校党建工作获得新的发展。     

我国幼儿园应如何开展人工智能教育——基于《美国5-6岁儿童人工智能指南》的启示

《美国5-6岁儿童人工智能指南》从教育理念、教育目标、教育资源目录的建设等方面为我国幼儿园如何开展人工智能教育提供了重要启示。其一,应从民族复兴和国家安全的角度来布局幼儿园人工智能教育;发挥学前教育承接国家重大战略的支撑作用,强化学前教育在各类重大战略中的使命感、责任感、存在感。其二,尽快出台《学前人工智能教育行动指南》,建构学前人工智能国家、地方、园本课程体系,并形成以AI+STEM为支撑的人工智能课程框架体系。其三,应补齐配优学前人工智能教育的线下和线上资源。构建国家“互联网+人工智能教育”资源共享网络平台,整合线下各类人工智能资源,发挥科技场馆、人工智能企业的作用,为幼儿园、社区、家长以及幼儿自主学习提供智能教育理念引领、智能教育文化熏陶、智能教育生态培育、智能教育技术支撑、智能教育资源共享的途径。其四,及早行动,强化人工智能对儿童早期学习与发展的支持。     

论"三个代表"重要思想价值观的哲学基础

“三个代表”重要思想价值观是价值主体我们党对价值客体“三个代表”在效用上的总的看法和根本的观点,其内容是“三个代表”为我们党的“立党之本、执政之基、力量之源”。分析和认识“三个代表”重要思想价值观的哲学基础,有助于我们在实践中贯彻落实党的十六大所确定的“三个代表”重要思想为我们党必须长期坚持的指导思想。     

试论企业资产质量优化与评价

在市场经济下企业不仅应该重视资产数量，更应具备资产质量意识。资产质量具有相对性、时效性和层次性等特征，优化企业资产质量离不开对资产质量特征的熟练把握。评价企业资产质量既可以从总体上进行，也可以分资产项目个别进行。     

Should the two-trial paradigm still be the gold standard in drug assessment?

Two significant pivotal trials are usually required for a new drug approval by a regulatory agency. This standard requirement is known as the two-trial paradigm. However, several authors have questioned why we need exactly two pivotal trials, what statistical error the regulators are trying to protect against, and potential alternative approaches. Therefore, it is important to investigate these questions to better understand the regulatory decision-making in the assessment of drugs' effectiveness. It is common that two identically designed trials are run solely to adhere to the two-trial rule. Previous work showed that combining the data from the two trials into a single trial (one-trial paradigm) would increase the power while ensuring the same level of type I error protection as the two-trial paradigm. However, this is true only under a specific scenario and there is little investigation on the type I error protection over the whole null region. In this article, we compare the two paradigms by considering scenarios in which the two trials are conducted in identical or different populations as well as with equal or unequal size. With identical populations, the results show that a single trial provides better type I error protection and higher power. Conversely, with different populations, although the one-trial rule is more powerful in some cases, it does not always protect against the type I error. Hence, there is the need for appropriate flexibility around the two-trial paradigm and the appropriate approach should be chosen based on the questions we are interested in.