This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of ...This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of country, investment opportunity set and ownership structure which have influence of audit quality.Empirical results show, initially, that specificities of legal system are positively associated with audit quality appreciated by size of audit firm. Then, the results reveal that investment opportunity set influences partially size of audit firm. Finally, ownership structure influences negatively the search for a high audit quality展开更多
In the craze for new investments in low-income areas from the east to the mid-west provinces in a nation-wide restructuring and relocation process,many midland governments are ready to receive this inflow by providing...In the craze for new investments in low-income areas from the east to the mid-west provinces in a nation-wide restructuring and relocation process,many midland governments are ready to receive this inflow by providing competitive incentives. Xunxian county in Henan , China’s most densely-populated midland province, is one of them. The question arises whether the crop-richand fertile lands that give way to more industrial factories is economically beneficial to local or national GDP’s growth? It seems this is a tug of war between crop and cotton in textile industry in the country. But many believe providing jobs means a lot …展开更多
The COVID-19 outbreak left the world an island shrouded in repression,causing great losses to the world economy and blowing numerous investors in the financial market.However,at the same time,emerging online industrie...The COVID-19 outbreak left the world an island shrouded in repression,causing great losses to the world economy and blowing numerous investors in the financial market.However,at the same time,emerging online industries also bring them new investment opportunities.This article would analyze the operation condition and forecast the growth potential of three enterprises,Zoom Video Inc.,Shanghai Yaoji Technology Co.,Ltd,and 51Talk,which specialize in Online Entertainment,Online Education,and Office Online.Through analyzing operating profit growth rate and net profit growth rate of Zoom Video Inc.,classifying Shanghai Yaoji Technology Co.,Ltd in terms of ROIC and increase rate of main business revenue,and predicting stock returns of 51 talk using Baidu Index,short-term and long-term investment strategies can be provided.With the above evidence,it is proposed that Shanghai Yaoji Technology Co.,Ltd is worthy to invest in the short run,while Zoom Video Inc.and 51Talk have larger profitability in the long term.Besides,the future of those online industries is predicted.展开更多
1. Basic conditions and potential of development of the Mid and West. The Mid and Western parts of China refer to 18 provinces and autonomous regions with nine in the central area—Shanxi, Inner Mongolia, Jilin, Heilo...1. Basic conditions and potential of development of the Mid and West. The Mid and Western parts of China refer to 18 provinces and autonomous regions with nine in the central area—Shanxi, Inner Mongolia, Jilin, Heilongjiang, Anhui, Jiangxi, Henan, Hubei and Hunan; and nine in the west—Sichuan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu, Qinghai, Ningxia and Xinjiang.展开更多
This study examines the effect of environmental regulations on the investment behavior of high-polluting enterprises.Our data are from A-share listed ?rms in China from 2006 to 2014.We use a sudden surge in the PM2.5 ...This study examines the effect of environmental regulations on the investment behavior of high-polluting enterprises.Our data are from A-share listed ?rms in China from 2006 to 2014.We use a sudden surge in the PM2.5 index as an exogenous event to conduct a natural experiment.We?nd that after the event with a series of regulatory policies introduced,investment expenditure declines signi?cantly in local state-owned enterprises(SOEs)and non-state-owned enterprises(non-SOEs),whereas investment opportunity declines signi?cantly in non-SOEs compared with SOEs.However,there are no signi?cant changes in central SOEs’investment expenditure and investment opportunity.Further analysis shows that investment expenditure and investment opportunity decline for high-polluting enterprises located in East China but increase for those located in West China.Our study is the?rst to investigate the effect of smog on enterprises’investment behavior.Our?ndings reveal that environmental regulation has in?uence on the investment behavior of enterprises with different property rights and regional differences.展开更多
1.Gangue and power coal ash project Brief introduction: Peat(humic acid)can be used as sewage disposal pharmaceutical preparation, for desulphurisation in industry;as chemical fertilizer and soil improvement preparati...1.Gangue and power coal ash project Brief introduction: Peat(humic acid)can be used as sewage disposal pharmaceutical preparation, for desulphurisation in industry;as chemical fertilizer and soil improvement preparation in agriculture,and a fodder additive in stockbreeding after it is processed. Peat reserves in Fuxin measure 620,000 tons;the peat layer is 0-27 meters beneath the earth's surface,and the average thickness is 0.8-2 meter in Hexi Town, Qinghemen District,according to geological prospecting ...展开更多
Teaching Vacancies International Business School, Yanjing Overseas Chinese University, located in Fengtai District, Beijing, is seeking five ESL teachers for this semester. Foreign teachers will mainly teach English w...Teaching Vacancies International Business School, Yanjing Overseas Chinese University, located in Fengtai District, Beijing, is seeking five ESL teachers for this semester. Foreign teachers will mainly teach English writing, reading, listening and conversation. There are no more than 20 students aged 18 to 28 in a class. The school will offer 4,500-展开更多
Teaching Vacancies: Sichuan Education Association for International Exchange, an organization administered by the Education Department of Sichuan Province, works as an agent to help schools in Sichuan recruit qualifie...Teaching Vacancies: Sichuan Education Association for International Exchange, an organization administered by the Education Department of Sichuan Province, works as an agent to help schools in Sichuan recruit qualified ESL teachers from English-speaking countries, and help展开更多
resume@chinajob.com Teaching vacancies: Ximriang Medical College is located in the northern part of Henan Province of China, 60 km from Zhengzhou, the provincial capital. It has a large beautiful campus, covering abou...resume@chinajob.com Teaching vacancies: Ximriang Medical College is located in the northern part of Henan Province of China, 60 km from Zhengzhou, the provincial capital. It has a large beautiful campus, covering about 4 square km. There are 6,874 undergraduates including 284 foreign students in the college. Xinxiang Medical College, a public college, is officially licensed to engage foreign teachers. We are to employ three enthusias-展开更多
Job Fair for Foreigners, Beijing, 2007 The Job Fair for Foreigners, to be held in Beijing on April 21, is in its planning stage. Last year’s job fair was held in the Swissotel Beijing and plans are underway to reserv...Job Fair for Foreigners, Beijing, 2007 The Job Fair for Foreigners, to be held in Beijing on April 21, is in its planning stage. Last year’s job fair was held in the Swissotel Beijing and plans are underway to reserve the hotel again for this year’s fair.Chinajob.com, as the host of the first four job fairs, will continue to sponsor the fifth event especially for oreign teachers and professionals in April. More than 60 educational organizations and companies from all across China and several hundred foreign teachers and professionals are expected to attend the event. Chinajob.com will be available at the fair to answer questions about regulations and laws for foreigners in China.展开更多
Teaching Vacancies There are two-month temp French and Arabic teaching positions for native speakers of the languages from mid-September to November in Hubei Province. A group of students hope to master these foreign ...Teaching Vacancies There are two-month temp French and Arabic teaching positions for native speakers of the languages from mid-September to November in Hubei Province. A group of students hope to master these foreign languages before departing to French and Arabic speaking countries for jobs. The classes will focus on oral language and listening after some basic teaching about tetters, spelling, and pronunciation. Salary offered is 7,000 yuan per month for 20 teaching periods a week. The employer also pr...展开更多
Teaching Vacancies: Guangdong Huiyang Senior Middle School, located in Huizhou of Guangdong Province is seeking for three or four ESL English teachers for the September semester. Salary offered is 5,000 yuan per month...Teaching Vacancies: Guangdong Huiyang Senior Middle School, located in Huizhou of Guangdong Province is seeking for three or four ESL English teachers for the September semester. Salary offered is 5,000 yuan per month for 20 teaching hours every week. Besides, the school will provide round airfare, traffic allowance, medical insurance, and free accommodation. Candidates should be native English speakers from the United States,展开更多
Shanghai Vacancies from Chinajob.com China Pacific Insurance (Group) Co. Ltd. Senior Investment Manager and Senior Accounting Analyst are needed, full time; annual salary: $50,000-100,000. China Europe International B...Shanghai Vacancies from Chinajob.com China Pacific Insurance (Group) Co. Ltd. Senior Investment Manager and Senior Accounting Analyst are needed, full time; annual salary: $50,000-100,000. China Europe International Business School wants professors or people with doctoral degrees to teach Accounting, Finance, Human Resources and Management, Strategic and General Management, Carving out Management, Production and Transportation Management, and Information Management Systems, full time. Salary starts at $1...展开更多
文摘This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of country, investment opportunity set and ownership structure which have influence of audit quality.Empirical results show, initially, that specificities of legal system are positively associated with audit quality appreciated by size of audit firm. Then, the results reveal that investment opportunity set influences partially size of audit firm. Finally, ownership structure influences negatively the search for a high audit quality
文摘In the craze for new investments in low-income areas from the east to the mid-west provinces in a nation-wide restructuring and relocation process,many midland governments are ready to receive this inflow by providing competitive incentives. Xunxian county in Henan , China’s most densely-populated midland province, is one of them. The question arises whether the crop-richand fertile lands that give way to more industrial factories is economically beneficial to local or national GDP’s growth? It seems this is a tug of war between crop and cotton in textile industry in the country. But many believe providing jobs means a lot …
文摘The COVID-19 outbreak left the world an island shrouded in repression,causing great losses to the world economy and blowing numerous investors in the financial market.However,at the same time,emerging online industries also bring them new investment opportunities.This article would analyze the operation condition and forecast the growth potential of three enterprises,Zoom Video Inc.,Shanghai Yaoji Technology Co.,Ltd,and 51Talk,which specialize in Online Entertainment,Online Education,and Office Online.Through analyzing operating profit growth rate and net profit growth rate of Zoom Video Inc.,classifying Shanghai Yaoji Technology Co.,Ltd in terms of ROIC and increase rate of main business revenue,and predicting stock returns of 51 talk using Baidu Index,short-term and long-term investment strategies can be provided.With the above evidence,it is proposed that Shanghai Yaoji Technology Co.,Ltd is worthy to invest in the short run,while Zoom Video Inc.and 51Talk have larger profitability in the long term.Besides,the future of those online industries is predicted.
文摘1. Basic conditions and potential of development of the Mid and West. The Mid and Western parts of China refer to 18 provinces and autonomous regions with nine in the central area—Shanxi, Inner Mongolia, Jilin, Heilongjiang, Anhui, Jiangxi, Henan, Hubei and Hunan; and nine in the west—Sichuan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu, Qinghai, Ningxia and Xinjiang.
基金Humanities and Social Science in Colleges and Universities in Jiang Xi Province Key Base Research Project (JD16052)Natural Foundation Science of China (71762014)
文摘This study examines the effect of environmental regulations on the investment behavior of high-polluting enterprises.Our data are from A-share listed ?rms in China from 2006 to 2014.We use a sudden surge in the PM2.5 index as an exogenous event to conduct a natural experiment.We?nd that after the event with a series of regulatory policies introduced,investment expenditure declines signi?cantly in local state-owned enterprises(SOEs)and non-state-owned enterprises(non-SOEs),whereas investment opportunity declines signi?cantly in non-SOEs compared with SOEs.However,there are no signi?cant changes in central SOEs’investment expenditure and investment opportunity.Further analysis shows that investment expenditure and investment opportunity decline for high-polluting enterprises located in East China but increase for those located in West China.Our study is the?rst to investigate the effect of smog on enterprises’investment behavior.Our?ndings reveal that environmental regulation has in?uence on the investment behavior of enterprises with different property rights and regional differences.
文摘1.Gangue and power coal ash project Brief introduction: Peat(humic acid)can be used as sewage disposal pharmaceutical preparation, for desulphurisation in industry;as chemical fertilizer and soil improvement preparation in agriculture,and a fodder additive in stockbreeding after it is processed. Peat reserves in Fuxin measure 620,000 tons;the peat layer is 0-27 meters beneath the earth's surface,and the average thickness is 0.8-2 meter in Hexi Town, Qinghemen District,according to geological prospecting ...
文摘Teaching Vacancies International Business School, Yanjing Overseas Chinese University, located in Fengtai District, Beijing, is seeking five ESL teachers for this semester. Foreign teachers will mainly teach English writing, reading, listening and conversation. There are no more than 20 students aged 18 to 28 in a class. The school will offer 4,500-
文摘Teaching Vacancies: Sichuan Education Association for International Exchange, an organization administered by the Education Department of Sichuan Province, works as an agent to help schools in Sichuan recruit qualified ESL teachers from English-speaking countries, and help
文摘resume@chinajob.com Teaching vacancies: Ximriang Medical College is located in the northern part of Henan Province of China, 60 km from Zhengzhou, the provincial capital. It has a large beautiful campus, covering about 4 square km. There are 6,874 undergraduates including 284 foreign students in the college. Xinxiang Medical College, a public college, is officially licensed to engage foreign teachers. We are to employ three enthusias-
文摘Job Fair for Foreigners, Beijing, 2007 The Job Fair for Foreigners, to be held in Beijing on April 21, is in its planning stage. Last year’s job fair was held in the Swissotel Beijing and plans are underway to reserve the hotel again for this year’s fair.Chinajob.com, as the host of the first four job fairs, will continue to sponsor the fifth event especially for oreign teachers and professionals in April. More than 60 educational organizations and companies from all across China and several hundred foreign teachers and professionals are expected to attend the event. Chinajob.com will be available at the fair to answer questions about regulations and laws for foreigners in China.
文摘Teaching Vacancies There are two-month temp French and Arabic teaching positions for native speakers of the languages from mid-September to November in Hubei Province. A group of students hope to master these foreign languages before departing to French and Arabic speaking countries for jobs. The classes will focus on oral language and listening after some basic teaching about tetters, spelling, and pronunciation. Salary offered is 7,000 yuan per month for 20 teaching periods a week. The employer also pr...
文摘Teaching Vacancies: Guangdong Huiyang Senior Middle School, located in Huizhou of Guangdong Province is seeking for three or four ESL English teachers for the September semester. Salary offered is 5,000 yuan per month for 20 teaching hours every week. Besides, the school will provide round airfare, traffic allowance, medical insurance, and free accommodation. Candidates should be native English speakers from the United States,
文摘Shanghai Vacancies from Chinajob.com China Pacific Insurance (Group) Co. Ltd. Senior Investment Manager and Senior Accounting Analyst are needed, full time; annual salary: $50,000-100,000. China Europe International Business School wants professors or people with doctoral degrees to teach Accounting, Finance, Human Resources and Management, Strategic and General Management, Carving out Management, Production and Transportation Management, and Information Management Systems, full time. Salary starts at $1...
