We aimed to describe the distribution of tuberculosis （TB） health workers in China and provide evidences of potential inequity for policy development. We used Lorenz curves and Gini index to characterize the distrib...We aimed to describe the distribution of tuberculosis （TB） health workers in China and provide evidences of potential inequity for policy development. We used Lorenz curves and Gini index to characterize the distribution of TB health workers by population size, geographical area and number of annual registered TB cases. An additional stratified analysis was done by three economic regions. The Gini index were 0.33 for population size, 0.62 for geographical area and 0.30 for number of registered tuberculosis cases that indicated an acceptable average, significant inequity and a relative average distribution nationwide respectively.展开更多
In recent years, there have been a lot of domestic and foreign earnings manipulations. Therefore, it is of great significance to study earnings management and its influencing factors in order to restrict earnings mana...In recent years, there have been a lot of domestic and foreign earnings manipulations. Therefore, it is of great significance to study earnings management and its influencing factors in order to restrict earnings management and ensure the quality of accounting information. This paper studies the impact of internal control related earnings management, and incorporates equity incentives into the impact analysis framework of internal control related earnings management, and studies the effect of equity incentives on the relationship between internal control and accrued earnings management.展开更多
Based on the epistemology and methodology of organizational routine evolution, this paper presents a systematic analysis on how ultimate shareholders control listed companies by means of equity control chain in a pyra...Based on the epistemology and methodology of organizational routine evolution, this paper presents a systematic analysis on how ultimate shareholders control listed companies by means of equity control chain in a pyramid structure and social capital control chain hidden in social networks. First, this paper examines the internal logic of ultimate shareholders＇ double control chain and designs an iterative model for dynamic evolution intent proceeding from ultimate shareholders ＇degree of intent for social capital control. Finally, with the case study of Inner Mongolia Caoyuan Xingfa Co., Ltd., this paper reveals the process and mechanism of ultimate shareholders＇ creation of double control chain.展开更多
基金supported by Ministry of Health,China and the Swedish International Development Cooperation Agency granted project "Evidence for Policy and Implementation (EPI-4) Intensifying efforts to achieve the health-related MDGs in four countries with developing economies"
文摘We aimed to describe the distribution of tuberculosis （TB） health workers in China and provide evidences of potential inequity for policy development. We used Lorenz curves and Gini index to characterize the distribution of TB health workers by population size, geographical area and number of annual registered TB cases. An additional stratified analysis was done by three economic regions. The Gini index were 0.33 for population size, 0.62 for geographical area and 0.30 for number of registered tuberculosis cases that indicated an acceptable average, significant inequity and a relative average distribution nationwide respectively.
文摘In recent years, there have been a lot of domestic and foreign earnings manipulations. Therefore, it is of great significance to study earnings management and its influencing factors in order to restrict earnings management and ensure the quality of accounting information. This paper studies the impact of internal control related earnings management, and incorporates equity incentives into the impact analysis framework of internal control related earnings management, and studies the effect of equity incentives on the relationship between internal control and accrued earnings management.
基金Phased results of fund project： ＂Study on the Ultimate Shareholder＇s Control and Deprivation in Listed Companies from the Perspective of Social Capital,＂ sponsored by National Natural Science Foundation of China （Grant No. 71072072） ＂Study on Ultimate Control Rights of China＇s Listed Companies from the Perspective of Social Capital,＂ sponsored by Graduate Innovation Fund of Capital University of Economics and Business （Grant No.CUEB2010507）.
文摘Based on the epistemology and methodology of organizational routine evolution, this paper presents a systematic analysis on how ultimate shareholders control listed companies by means of equity control chain in a pyramid structure and social capital control chain hidden in social networks. First, this paper examines the internal logic of ultimate shareholders＇ double control chain and designs an iterative model for dynamic evolution intent proceeding from ultimate shareholders ＇degree of intent for social capital control. Finally, with the case study of Inner Mongolia Caoyuan Xingfa Co., Ltd., this paper reveals the process and mechanism of ultimate shareholders＇ creation of double control chain.
