我国上市公司控制权转移绩效研究——基于经营业绩的分析

已有对公司并购绩效的研究没有得出一致结论,本文运用会计研究法研究公司控制权转移的绩效,文章利用主成分分析方法计算公司经营业绩综合得分,分析控制权转移方式、第一大股东性质变动、转让的股权比例、高管变动等因素对控制权转移后公司业绩变动的影响,并考察控制权转移中是否存在盈余管理问题。研究表明,控制权转移没有显著提高公司业绩,业绩的提高反而是部分来自于盈余管理。说明现阶段市场环境下我国上市公司控制权转移不仅不是代理问题的解决方法反而是代理问题的表现形式。     

基于语料库的汉英中介语动名搭配失误分析

搭配问题是外语学习者用目标语进行言语输出时所遇到的主要障碍之一,因为母语和目标语都有一些自己独特的词语搭配规范。通过对比分析汉英中介语动名搭配模式和Collins COBUILD语料库中检索的相应动名搭配模式,发现汉英中介语动名搭配大多不符合目标语的搭配规范。造成动名搭配失误的主要原因是中国英语学习者将汉语的搭配知识和已经掌握的英语搭配知识迁移到中介语中。     

人口红利、产业承接与农村劳动力就近转移——以成都城乡统筹试验区为背景

随着西部经济发展及中部地区的崛起。东部地区产业向中西部转移,中西部地区参与人口红利再分配成为必然。鉴于此。有必要及时调整农村就业政策,将农村劳动力就近转移作为一项主要的就业政策,以促进产业转移的顺利进行和人口红利的高效再分配。     

广西农业剩余劳动力转移状况研究

广西要想在西部率先全面建成小康社会。必须解决好农业剩余劳动力的转移问题。本文使用抽样法测算广西2008年农业剩余劳动力总数,并按照劳动力转移去向进行统计分析,揭示转移中存在的突出性问题和提出对策建议。     

江淹游览诗论析

江淹在泰始年间作有多首游览诗。这些游览诗流丽中带有峭拔之气,语言简约清新而带有复古之气,景物描写融壮美与优美于一体。与鲍照、谢朓二人的游览诗相比,江淹游览诗在总体风格、语言艺术、景物描写等方面兼具二人的特点,体现了他在从元嘉诗歌发展到永明诗歌的诗风转化过程中的承上启下作用。     

Validation of the Learning Transfer System Inventory (LTSI) in the Korean corporate context

Lack of a valid instrument to measure learning transfer predictors has been the major obstacle hindering Human Resource Development (HRD) professionals from moving forward. This problem is one of the lingering HRD issues in South Korea, in which human resources have been strategically emphasized as a critical asset due to the scarcity of natural resources. To address this issue, this study aims at testing the validity and reliability of the data collected with the Korean Learning Transfer System Inventory (LTSI) Version 4. A sample of 753 managers from 16 Korean industries was divided into two subsamples for exploratory and confirmatory factor analyses. Reliability and the effect of common method variance on the factor structure were examined, with the results suggesting that the LTSI is valid for use in the Korean industry.     

中国城乡发展动力结构调整的思考——收入分配视角的分析

近三十年来,中国经济实现了持续高速增长,但增长动力结构失衡。在投资、消费、净出口三大需求对国民经济发展的拉动中,消费率偏低是一个不争的事实。消费率,即消费需求在支出法国内生产总值中所占的比重,反映的是从长期考察的一个国家在其发展过程中所处的历史阶段,而不是短期内国家宏观和微观的经济运行情况。它的高低适中不能用宏观和微观经济运行情况来判定,而是要看其是否与国家或地方的经济发展方式和路径相适应。中国经济发展正处于消费率由低转高的历史阶段,中国消费率的上升是一个渐进的过程,需要从宏观上实现一系列的国民收入分配机理运行工程,即劳动收入的国家干预工程、要素收入的二次分配工程、扩大公共消费工程和加大财政转移支付工程。     

Transfer Pricing in Transition Economies: Evidence from Ukraine

Faced with possibilities and challenges of doing business under different regulatory regimes, transnational corporations have developed a number of transfer mechanisms to take advantage of profit maximization opportunities. Transfer pricing is a transfer mechanism widely used by transnational corporations. Implications of transfer pricing for profitability and the need for transfer pricing regulation are well understood by national governments, which is reflected in the fact that more than 60 governments have introduced some form of transfer pricing controls. Transfer pricing is a challenging issue for transition economies as their transfer pricing regulatory systems are less mature than those of developed countries. The authors have initiated an empirical study on transfer pricing strategies in the Ukrainian market. In addition, the national regulatory regime for transfer pricing was evaluated compared to international best practices. This article is an attempt to draw attention of the research community and Ukrainian policy-makers to transfer pricing issues in Ukraine.