For a long time,the development model of traditional rice planting industry has been single,linear,and focusing on production first and then market.However,with the low price of rice,such problems as slow technologica...For a long time,the development model of traditional rice planting industry has been single,linear,and focusing on production first and then market.However,with the low price of rice,such problems as slow technological upgrading,meager profits,and unstable rice quality in the primary industry planting units and farmers have become increasingly prominent.The integration and development of the rural primary,secondary,and tertiary industries and industrial integration have the same root.They are integrated industrial development based on technological or model innovation,vertical and horizontal integration.Three agricultural leading companies(Nanjing Tianwei Agricultural Technology Co.,Ltd.,Nanjing CHYKINGYOUNG Biological Technology Co.,Ltd.,and Jiangsu Jingshan Eco-organic Agriculture Co.,Ltd.)established an industrialization complex,and used their respective technical,operational,and market advantages to integrate and form a rice contract farming 1+3+X model.This model effectively integrates scattered rice planting,rice processing,and rice sales in Nanjing City of Jiangsu Province,and Chuzhou City of Anhui Province,and unifies planting regulations and supply of production materials,safeguards the supply of green and high-quality rice and realizes high quality and high price.In addition,it integrates farmers into the entire industrial chain of contract farming,summons up the production enthusiasm of farmers and greatly increases their income from planting production.展开更多
This paper investigates 218 related party transactions （RPTs） in Israel, an economy characterized by a high percentage of closely-held finns and identifies a non-linear inverted U connection between the value effect...This paper investigates 218 related party transactions （RPTs） in Israel, an economy characterized by a high percentage of closely-held finns and identifies a non-linear inverted U connection between the value effect of RPT and the level of finn ownership concentration. This non-linear connection is similar to the worldwide documented quadratic （inverted U） relation between ownership concentration and a finn＇s Tobin＇s Q. The relation becomes even statistically stronger, when measuring ownership concentration using a strategic power approach, in an attempt to identify the source of this puzzling connection.展开更多
We report on the verification of a multi-party contract signing protocol described by Baum-Waidner and Waidner （BW）. Based on Paulson＇s inductive approach, we give the protocol model that includes infinitely many s...We report on the verification of a multi-party contract signing protocol described by Baum-Waidner and Waidner （BW）. Based on Paulson＇s inductive approach, we give the protocol model that includes infinitely many signatories and contract texts signing simuhaneously. We consider composite attacks of the dishonest signatory and the external intruder, formalize cryptographic primitives and protocol arithmetic including attack model, show formal description of key distribution, and prove signature key secrecy theorems and fairness property theorems of the BW protocol using the interactive theorem prover Isabelle/HOL.展开更多
Nowadays, the majority of people believe that solving the environmental problems should start with the adoption of sufficient and convincing education programs and then enhance environmentally friendly consciousness. ...Nowadays, the majority of people believe that solving the environmental problems should start with the adoption of sufficient and convincing education programs and then enhance environmentally friendly consciousness. This would eventually lead to the final solution. However, the problem solution scenario is not so simple. Naturally, consumers＇ behaviors are difficult to be predicted and they do not always necessarily follow the rational-mind purchasing criteria. When purchasing food, mostly they choose the product because of its taste, quality and price, and lastly maybe due to its environmental friendliness from one hand. From the other hand, the manufacturer＇s priority is for the quantity sold and profit rather than product＇s environmental safety. Recently, is it possible to change consumers＇ mind-set and make them behave and select products in environmentally friendly manner？ The author thinks it＇s possible and the key is the kind of trigger through heart-moving incentive. This paper focuses on the Acorn Point System Project, which incorporates carbon foot print and carbon offset scheme, and argues about methods that can be used effectively and efficiently to facilitate those environmentally unmotivated companies and consumers to adopt environmentally friendly mind-set and shift to more proactive ones. This paper has confirmed that the most effective factors to stimulate unmotivated consumers to better acquire environmentally friendly mind-set, which leads to proactive eco-mind products purchasers and activists, are： （1） non-environmental product benefits must be stressed even for the environmentally friendly products; （2） environment consideration project incubation involves various interest parties and mechanism of shared satisfaction as a team; （3） start with small scale community project, which enables participants to recognize their project contribution.展开更多
A buttress on the need for welfare program in Nigeria and the important obligation to consider the Economics’and CIA’s contextual position for the dependency ratios,both total and elderly dependency ratio alongside ...A buttress on the need for welfare program in Nigeria and the important obligation to consider the Economics’and CIA’s contextual position for the dependency ratios,both total and elderly dependency ratio alongside the consideration of the age structure and demography statistics of Nigeria relatively to other economies,particularly as an elixir for the declining older population in Nigeria and the aged male contraction in the nation.Although,older female population is higher in every country as obtainable globally,the Nigerian case is that of drastic contraction in both aged male and older population generally.Therefore,the submission is that the government has to consider the total dependency ratio to the elderly dependency ratio,which is all-encompassing in order to cater for the declining older population and to appropriate the requisite welfare cum benefits programs in the nation.展开更多
This paper examines whether and how investors reacted to the pronouncements related to International Accounting Standards （IAS） 19R. Using a sample of 401 European firms reporting pension and retirement expense duri...This paper examines whether and how investors reacted to the pronouncements related to International Accounting Standards （IAS） 19R. Using a sample of 401 European firms reporting pension and retirement expense during the period of 2006-2011, this paper finds negative abnormal returns around the pension project initiation by the International Accounting Standards Board （IASB）. More importantly, the abnormal returns are more negative for firms with higher financial leverage and lower ratios of net periodic pension cost to net income, but less negative for firms in countries with weak creditor rights （CR） and infrequent use of the corridor approach under IAS 19. Additionally, the effects of financial leverage and the ratio of net periodic pension cost to net income on the abnormal returns are more pronounced for smaller firms. Overall, the results are consistent with the view that recognition of previously disclosed off-balance-sheet pension liabilities as required by IAS 19R increases debt contracting costs, and highlight the importance of considering firm size and CR in international tests of debt contracting theory.展开更多
With the rapid develop-ment of internet,many enterprises now have been used to concluding international trade contracts through Internet,instead of face to face nego-tiations.
基金Food Industry Complex Project of Nanjing Tianwei Agricultural Technology Co.,Ltd.(012948413/2018-00332).
文摘For a long time,the development model of traditional rice planting industry has been single,linear,and focusing on production first and then market.However,with the low price of rice,such problems as slow technological upgrading,meager profits,and unstable rice quality in the primary industry planting units and farmers have become increasingly prominent.The integration and development of the rural primary,secondary,and tertiary industries and industrial integration have the same root.They are integrated industrial development based on technological or model innovation,vertical and horizontal integration.Three agricultural leading companies(Nanjing Tianwei Agricultural Technology Co.,Ltd.,Nanjing CHYKINGYOUNG Biological Technology Co.,Ltd.,and Jiangsu Jingshan Eco-organic Agriculture Co.,Ltd.)established an industrialization complex,and used their respective technical,operational,and market advantages to integrate and form a rice contract farming 1+3+X model.This model effectively integrates scattered rice planting,rice processing,and rice sales in Nanjing City of Jiangsu Province,and Chuzhou City of Anhui Province,and unifies planting regulations and supply of production materials,safeguards the supply of green and high-quality rice and realizes high quality and high price.In addition,it integrates farmers into the entire industrial chain of contract farming,summons up the production enthusiasm of farmers and greatly increases their income from planting production.
文摘This paper investigates 218 related party transactions （RPTs） in Israel, an economy characterized by a high percentage of closely-held finns and identifies a non-linear inverted U connection between the value effect of RPT and the level of finn ownership concentration. This non-linear connection is similar to the worldwide documented quadratic （inverted U） relation between ownership concentration and a finn＇s Tobin＇s Q. The relation becomes even statistically stronger, when measuring ownership concentration using a strategic power approach, in an attempt to identify the source of this puzzling connection.
基金Supported by the National Natural Science Foun-dation of China (60373068)
文摘We report on the verification of a multi-party contract signing protocol described by Baum-Waidner and Waidner （BW）. Based on Paulson＇s inductive approach, we give the protocol model that includes infinitely many signatories and contract texts signing simuhaneously. We consider composite attacks of the dishonest signatory and the external intruder, formalize cryptographic primitives and protocol arithmetic including attack model, show formal description of key distribution, and prove signature key secrecy theorems and fairness property theorems of the BW protocol using the interactive theorem prover Isabelle/HOL.
文摘Nowadays, the majority of people believe that solving the environmental problems should start with the adoption of sufficient and convincing education programs and then enhance environmentally friendly consciousness. This would eventually lead to the final solution. However, the problem solution scenario is not so simple. Naturally, consumers＇ behaviors are difficult to be predicted and they do not always necessarily follow the rational-mind purchasing criteria. When purchasing food, mostly they choose the product because of its taste, quality and price, and lastly maybe due to its environmental friendliness from one hand. From the other hand, the manufacturer＇s priority is for the quantity sold and profit rather than product＇s environmental safety. Recently, is it possible to change consumers＇ mind-set and make them behave and select products in environmentally friendly manner？ The author thinks it＇s possible and the key is the kind of trigger through heart-moving incentive. This paper focuses on the Acorn Point System Project, which incorporates carbon foot print and carbon offset scheme, and argues about methods that can be used effectively and efficiently to facilitate those environmentally unmotivated companies and consumers to adopt environmentally friendly mind-set and shift to more proactive ones. This paper has confirmed that the most effective factors to stimulate unmotivated consumers to better acquire environmentally friendly mind-set, which leads to proactive eco-mind products purchasers and activists, are： （1） non-environmental product benefits must be stressed even for the environmentally friendly products; （2） environment consideration project incubation involves various interest parties and mechanism of shared satisfaction as a team; （3） start with small scale community project, which enables participants to recognize their project contribution.
文摘A buttress on the need for welfare program in Nigeria and the important obligation to consider the Economics’and CIA’s contextual position for the dependency ratios,both total and elderly dependency ratio alongside the consideration of the age structure and demography statistics of Nigeria relatively to other economies,particularly as an elixir for the declining older population in Nigeria and the aged male contraction in the nation.Although,older female population is higher in every country as obtainable globally,the Nigerian case is that of drastic contraction in both aged male and older population generally.Therefore,the submission is that the government has to consider the total dependency ratio to the elderly dependency ratio,which is all-encompassing in order to cater for the declining older population and to appropriate the requisite welfare cum benefits programs in the nation.
文摘This paper examines whether and how investors reacted to the pronouncements related to International Accounting Standards （IAS） 19R. Using a sample of 401 European firms reporting pension and retirement expense during the period of 2006-2011, this paper finds negative abnormal returns around the pension project initiation by the International Accounting Standards Board （IASB）. More importantly, the abnormal returns are more negative for firms with higher financial leverage and lower ratios of net periodic pension cost to net income, but less negative for firms in countries with weak creditor rights （CR） and infrequent use of the corridor approach under IAS 19. Additionally, the effects of financial leverage and the ratio of net periodic pension cost to net income on the abnormal returns are more pronounced for smaller firms. Overall, the results are consistent with the view that recognition of previously disclosed off-balance-sheet pension liabilities as required by IAS 19R increases debt contracting costs, and highlight the importance of considering firm size and CR in international tests of debt contracting theory.
文摘With the rapid develop-ment of internet,many enterprises now have been used to concluding international trade contracts through Internet,instead of face to face nego-tiations.
