A股上市公司变相财务操纵对行业估值的影响

关于上市公司利润操控的相关研究主要是将净利润作为一个事关操控的敏感指标,但在监管与被监管双方努力的博弈下,其可被操纵的潜力已被充分挖掘。从实证角度关注上市公司财务操纵的其他可操作途径,其中就包括一些看似合理的变相财务操纵手段。按照2001年中国证监会公布的《上市公司行业分类指引》,把我国上市企业分为13个行业,对不同行业内企业2003—2013年部分主观可操控的财务指标与其所在行业的平均市盈率进行格兰杰因果检验和回归分析,结果表明,一些行业内企业的部分财务指标与其所在行业的平均市盈率存在领先与滞后关系,并且影响作用显著。     

朱彝尊“醇雅说”之探讨

指出浙西派创始人朱彝尊以其独特的"醇雅说"而在清代众多文学流派中独树一帜,其崇雅正、斥淫哇、抑豪放、偏清空的创作理念对当时及后世都产生了广泛的影响。结合朱氏生活的时代背景及其创作的大量的诗词作品,从多个角度探讨了朱氏作品的旨趣与风格,以期最终描绘出"醇雅说"的内涵及其在指导诗词创作中重要的理论价值。     

儒家的社会规范与阴阳五行秩序

所谓规范指称"标准化的秩序"。社会规范指的是为社会成员所提供的是非标准和行为指南,因而也是人们具体行为必须要遵循的行为法则。儒家的社会规范可分为两种:一是以"德礼"为核心的积极的规范,其目的在于通过教化的力量来改变人们行为的根本态度;二是以"法刑"为核心的消极规范,其目的在于通过物理的制裁来暂时控制人们的行为。规范必须拥有其合理性。在儒家看来,社会的规范不是来自于近代社会学理论所讲的社会契约,而是来自于自然本身的秩序。因而"三纲五伦"以及"礼乐"、"刑政"等规范都体现着阴阳五行的自然法则。跟近代的社会学理论相比,儒家的社会规范具有以下的特点:其一,儒家的社会规范不是以平等的个人,而是以有差别的个人为前提;其二,儒家规范的根本目的不在于实现功利性或者效率性,而在于实现道德性;其三,儒家的规范不是为了实现社会契约,而是为了实现阴阳五行的自然秩序。     

A Vertical World: The Eastern Alps and Modern Mountaineering

New sporting practices of modernity were products of complex dynamics of cultural remaking. Most accounts of the emergence of alpinism describe the new activity as part of modernization. As ways of seeing mountains changed, so did ways of moving in them. This involved a sharp break with the British gentlemanly preference for climbing without technical assistance. Modernists and alpinists found a new common ground in the Ostalpen of Tirol, a place commonly represented as one of the most traditional and Catholic locations in central Europe. In mountaineering, we may imagine a similar turn to that of artistic modernists. This article explores how the region pulled together two apparently oppositional cultural forces. In this process, there is no simple grand narrative of modernization that creates an international sporting culture of the mountains: on the one hand, in popular culture, the Ostalpen and the Dolomites in particular represented premodern forms of religiosity, from Orientalist aesthetics to the most conservative styles of Catholicism; on the other hand, the region served as a proving ground for the most technologically advanced and self-consciously modern forms of alpinism.     

MOTIVATING STUDENTS IN THE OPERATIONS MANAGEMENT CLASS: CHALLENGES FOR THE PUBLISHING INDUSTRY

Motivating students to learn and apply operations management concepts is an important aspect of the learning process in an operations management class. While an emphasis on techniques and pedagogical technology has some motivational benefits, this paper proposes an emphasis on student/teacher interaction and a deeper understanding of complex situations. To support this approach, publishers should provide the materials to effectively use the new classroom technologies and the tools to support a wide variety of teaching styles. In addition, publishers should provide creative cross-functional simulations so that students can understand the role of operations management in the context of the firm. Finally, rich decision-making environments are needed to put the students in more realistic situations.     

MEASURING PUBLIC SUPPORT FOR THE NEW CHRISTIAN RIGHT: THE PERILS OF POINT ESTIMATION

It has been reported that 30% of American adults support the"sociomoral platform of the Moral Majority" (Simpson, 1983).We lodge several criticisms of this estimate and/or the wayit has subsequently been interpreted, involving the treatmentof "don't know" responses, the selection of response categorycutting points, the passage of time, the effects of questionwording, and substance. We derive a much different estimateof public support for the Moral Majority platform in the sameyear, but our more basic conclusion is simply that public opinionon this issue, as on most complex issues, cannot be fairly reflectedby a single number.     

Why Does Presidential Popularity Decline? A Test of the Expectation/Disillusion Theory

According to the "expectation/disillusion" interpretation ofthe decline of presidential popularity over time, popularitydeclines as unrealistically high expectations of presidentialperformance inevitably give way to more realistic assessments.This paper puts that interpretation and several specific aspectsof it to the test through analysis of data from a series ofnationwide polls conducted between 1977 and 1979.     

计算机化过程中辅助资产与竞争优势的关系研究

本文探讨先期采用EDI与竞争优势之间的关系,辅助资产也作为变量被引入研究.数据分析结果表明,先期采用EDI的公司没有获得竞争优势,而辅助资产对成本削减、讨价还价能力增强、先发优势与协同效益的作用显著.