企业集团内部资本市场有效性及影响因素研究

内部资本市场的研究大多关注存在性和效率问题,对内部资本市场有效性的影响因素关注较少。在投资-现金流的分析框架下,以2009-2012年沪深两市的上市公司及其附属集团为研究对象,构建企业投资加速模型,从组织结构的角度研究影响内部资本市场有效性的因素。研究结论显示：一方面,我国企业集团的内部资本市场是有效的,国有企业集团内部资本市场的有效性强于非国有企业集团;另一方面,集团所有权对内部资本市场有效性的影响不显著,但财务公司的设立对提升内部资本市场的有效性起了积极的促进作用,非国有企业集团财务公司的职能实现比国有企业集团更加有效。     

流散与文化认同——《奥斯卡·瓦奥短暂而奇妙的一生》评析

多米尼加裔美国作家朱诺·迪亚斯的小说《奥斯卡·瓦奥短暂而奇妙的一生》以多米尼加共和国遭受的殖民侵略与独裁统治为背景,描写了多米尼加流散群体受到的历史与现实的创伤。小说中过去与现在交替、人物的"缺失"与"再现"并存,不仅重塑了多米尼加共和国历史以及奥斯卡家族历史,还展现了流散者在美国遭遇的文化冲突与边缘化境遇。种族、阶级与文化差异以及无法逾越的他者身份造成流散者的文化归属与认同陷入困境,而多元的文化背景使杂交性的文化认同成为渴望寻找自己文化定位的流散者的一种生存选择。     

金融科技、财务风险与公司治理

以沪深A股上市企业2011—2020年数据为研究样本，运用固定效应模型，研究金融科技与公司治理水平的关系以及财务风险在其中的中介作用。结果表明：金融科技能够显著提高公司治理水平，企业财务风险在两者之间发挥部分中介作用；金融科技对会计信息披露质量优秀企业的治理水平影响最大，对会计信息披露质量不合格企业的治理水平没有显著影响；相对于内部控制存在缺陷的企业，金融科技对内部控制不存在缺陷的企业促进作用更大。为此，政府应对金融科技企业给予足够的政策支持，完善金融监管体系；企业应加大运用金融科技的力度，提高会计信息披露质量，减少企业内部控制缺陷，降低企业财务风险，以提高公司治理水平，促进企业高质量发展。     

论司汤达与巴尔扎克小说创作风格的差异性

受个体审美心理机制的制约,司汤达侧重剖析人物内心的隐秘,创作显内倾性;巴尔扎克着重揭示并鞭挞社会弊端,创作呈外倾性,两者从不同角度丰富并完善了批判现实主义创作.     

The Role of Evaluator-Victim Relationships in Children's Evaluations of Peer Provocation

Second-, third-, fifth-, and sixth- grade children evaluated two hypothetical target peers in three provocation scenarios which differed as to the intent of a provocative act (Ambiguous, Accidental, Hostile). In addition to age and gender, evaluator-victim relationship was manipulated with children portrayed as being in a best friend, an acquaintance, or an enemy relationship with the victim, while the agent of the provocation was an unfamiliar peer. Evaluations were assessed in terms of attributions of aggressor's intentions, behavior response of the victim, evaluator's liking for victim, and evaluator's affect. Results indicated that older children evaluated aggressor's intentions and victim's behavior response more negatively than did younger children. Further, attributions of aggressor's intent significantly predicted the victim's subsequent behavioral response. Evaluator's affect was reported to be more negative when evaluating hostile provocation compared to accidental or ambiguous provocation and evaluators in acquaintance and enemy relationships with the victim reported liking the victim more after the provocation than before it occurred. Results are discussed in terms of the social relational and social situational influences on children's evaluations of peer interactions and the need to integrate these contextual factors in children's person perception research.     

浅谈企业会计监督

会计监督作为一种经济监督形式或活动，是经济监督系统中的一个组成部分，其本身又构成一个完整体系。会计监督要充分发挥其职能作用，需建立良好的运行机制。本文首先分析了会计监督的内容及重要性，提出当前企业会计监督存在的问题及原因，然后提出加强会计监督的措施与对策。     

刘少奇对人民内部矛盾问题的探索

50年代后期,毛泽东提出了正确处理人民内部矛盾的理论。刘少奇在深入进行广泛调查研究的基础上,对如何正确处理人民内部的矛盾,提出了独到的见解。它丰富和充实了毛泽东关于正确处理人民内部矛盾的理论。     

The Role of Organizational Size and Industry in Job Quality and Work-Family Relationships

In this study we update analyses of the 1977 QES (Zipp, 1991) using data from the 1997 National Study of the Changing Workforce. We use hierarchical linear modeling procedures to partition the variance in a wide variety of indicators of workers' experiences. Most variation was associated with the individual level of analysis, but significant and nontrivial variation also was associated with the organizational and industrial levels. Although workers in smaller organizations reported lower earnings, fewer benefits, and less education than their counterparts in larger organizations, they also reported experiencing less discrimination, better fit between their actual and desired work hours, more supportive work environments and loyalty to their employers, less burnout or interference between work and family, and shorter commute times.     

运用AUTO CAD求解桁架内力

一个平面汇交力系的平衡条件是其力多边形必须闭合,依其条件,利用图解法和计算机中的AUTOCAD绘图工具,迅速准确地求解一个结点上的两个未知力,并以其类推求解桁架各杆内力.     

An industrial application for total productivity optimization

Abstract. This paper presents four strategies for total productivity optimization of a real-life manufacturing company. These strategies are developed to attain overall growth, cost reduction, upgrading of technical efficiency and management effectiveness. Such strategies have been modelled mathematically by using a nonlinear mathematical programming approach. The model base and the data base used in implementing the strategies can serve as decision support to management for optimizing total productivity.