论唐宦官对监察权力的弱化

唐前期的监察效率较高,确保了国家机器的正常运转。但唐中后期,监察制度遭到破坏,监察权力被削弱,一个重要原因就是对处于权力中心的特殊个体宦官缺乏有效监督。由于唐中后期宦官专权,逐渐从监察机构手中夺取了监军权、知馆驿权和推鞫权等,从而致使唐监察机构的权力弱化。     

董事会特征对盈余信息含量影响的实证分析

公司治理因素对盈余信息含量产生的影响近年来备受关注,董事会作为公司治理的核心,其结构、行为、激励和人员特征也会对盈余信息含量产生影响.以深交所部分上市公司为研究样本进行多元回归分析,其结果表明:董事会规模与盈余信息含量负相关;董事长与总经理两职兼任的公司,盈余信息含量更低;董事会成员持股比例与盈余信息含量正相关;董事会中财务专业背景的人员比例与盈余信息含量负相关.     

董事会特征与盈余管理关系研究

近年一些上市公司会计信息严重失真，盈余管理现象十分严重。董事会作为公司；台理机制的重要组成部分，无疑会对公司盈余管理产生很大的影响。文章从实证角度分析了董事会特征与盈余管理之间的关系，发现董事会规模和盈余管理的程度之间存在U型曲线关系；独立董事比例与盈余管理成反比，但t检验不具有显著性；董事会持股和审计委员会与盈余管理的大小都呈反比。根据以上结论进而提出了相应的政策建议。     

我国公立高校董事会制度研究的回顾与展望

我国公立高校董事会制度研究的兴起有其特定的社会背景和现实要求。当前,校董会制度研究主要以产权、治理理论为视角,对校董会类型、校董会定位、校董会运行机制以及校董会存在的问题和对策五个大主题进行分析和考察,但研究中也存在一些不足,有待进一步拓展其内涵与视域。     

A Checklist for Supervised Access and Quality Care Possession Determinations

ABSTRACT

Clinicians have historically made recommendations about the need for supervised visitation, when allegations short of actual physical violence have been raised that implicate the safety of the children, on the basis of previous critical incidents and patterns of problematic behavior by the one or both of the children's parents. These recommendations, as a result, may not have always been tailored to the best interests of the children. What is needed is a procedure that considers and documents all the factors–the child's status and special needs, the parent's physical and mental status, the parent-child relationship, the suitability of the environment, and the availability of resources to support visitation–that have an important role in deciding on the need for supervised visitation. The “Supervision Checklist,” which is based research and the experience of the author, proposed in this paper is a first step toward accomplishing this kind of differentiated perspective on supervised visitation. The Checklist is based on the five criteria mentioned above, with a large number of specifiers for each of the criteria. The clinician is asked to assign a score to most of the specifiers, with a score of zero indicating that that specifier is within normal limits, up to a score of two indicating that there is a clear need to consider some kind of intervention. Guidelines for assigning these scores are discussed in the paper. Even in the absence of comprehensive data for assigning scores, the documentation of the factors affecting the specifiers has the advantage that many of the issues and mitigating circumstances in the specific areas of concern have to be addressed.     

可编程时间定时器

本文介绍一种采用CMOS通用器件设计的键盘编程倒计时定时电路的组成、工作原理和使用方法．     

Philanthropy by Decree

This article investigates the relationship among nonprofit foundations’ choice of philanthropic strategy (expressive, receptive, proactive, and collaborative) and sound governance, as measured by board capital (competencies and networks), board processes (planning, control, evaluation, and so on), and chairman power (entrenchment and tenure). Using a sample of fifty‐one Italian foundations of banking origins, this article shows that high levels of board capital, complete board processes, and chairman long tenure are positively associated with proactive and collaborative philanthropic strategies.     

监事会特征对内部控制有效性的影响

结合我国上市公司的实际,从监事会的组织特征、行为特征、素质特征、激励特征四个维度分析了监事会特征与内部控制有效性的关系。实证研究发现,监事会激励特征中监事平均薪酬、监事持股比例以及监事行为特征的年度会议次数与内部控制有效性显著相关,因此提出通过提高监事会成员薪酬水平和扩大监事持股比例、完善监事会会议机制等措施,促进上市公司监事会监督职能的有效发挥提高内部控制有效性。     

台湾投信业公司特征、董监事规模与基金绩效的关联性分析

检测台湾股票型基金绩效是否存在门坎上下不对称效果,并进一步探讨在不同的基金规模下投信业公司特征和董监事规模对基金绩效的影响。在实证模型的选取上,采用Hansen提出的纵横门坎回归模型进行检测,以2005年～2007年台湾地区投信业所发行的股票型基金作为研究对象。在实证结果方面,基金管理费用与基金报酬存在显著非线性不对称关系,且其影响取决于基金规模的差异;在不同基金规模区间的样本群组,公司若收取较高的管理费用时,对基金报酬的影响则呈现出不同大小的负向关系;当基金规模超过门坎值或低于门坎值时,公司特征和董监事规模对基金报酬的影响也呈现出显著的差异,特别是在主要股东席次比方面,两群组具有反向的显著差异。     

工艺参数对防眩板注射残余应力的影响分析

残余应力会导致注塑制品出现应力痕、应力开裂,翘曲变形和后变形等问题,进而影响制品寿命,光学性能,电学性能和物理性能等。以防眩板为模型,利用Moldflow 软件采用有限元方法,系统分析了模具温度、熔体温度、注射速率、保压压力及玻璃纤维含量对残余应力的影响。结果表明,随注射速率和模具温度的增加残余应力增加,随保压压力、玻璃纤维含量和熔体温度的增加残余应力减小,但各因素对残余应力的影响并不一样,按其敏感程度依次是熔体温度、玻璃纤维含量、保压压力、注射速率及模具温度。