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Benefit of Employees and Motivation for Earnings Manipulation—— A Case Study of Employee Shares
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作者 Veicheng Yu Haifeng Zou 《Journal of Modern Accounting and Auditing》 2005年第5期49-53,65,共6页
The employee shares of Guilin Jiqi became tradable in stock exchanges from June 2000. The firm coincidently made up her profit disclosed in the semi-annual report. After ruling out other explanations, we find that the... The employee shares of Guilin Jiqi became tradable in stock exchanges from June 2000. The firm coincidently made up her profit disclosed in the semi-annual report. After ruling out other explanations, we find that the fraud of Guilin Jiqi seems to be intended to help her employees (not including top managers) to reap profits at the expense of misled investors. Our findings offer a potential insight into relating employee shares to insider selling. 展开更多
关键词 employee shares accounting fraud benefit of employees insider selling
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Brief Analysis on the Right of Privacy in a Perspective of Law and Economic
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作者 XUE Yang 《Review of Global Academics》 2015年第2期528-531,共4页
The development of the technology of network had been of great convenience to get access to information. However, it was undeniable that a bad phenomenon had become even more and more serious that others' information... The development of the technology of network had been of great convenience to get access to information. However, it was undeniable that a bad phenomenon had become even more and more serious that others' information would be obtained by illegal means, and the research on the protection of privacy had increasingly aroused people's concern. The right of privacy not only had the usually outside personality characteristics, but also had a certain characteristics of property. This paper had attempted to study the right of privacy from the perspective of law and economics by interpreting the property in the right of privacy, in order to perfect the protection system of privacy in our country. 展开更多
关键词 right of privacy Law and Economic right of property Costs and benefits
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What is the purpose of launching World Journal of Gastrointestinal Pharmacology and Therapeutics?
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作者 Lian-Sheng Ma, Beijing Baishideng BioMed Scientific Co., Ltd., Room 903, Building D, Ocean International Center, No. 62 Dongsihuan Zhonglu, Chaoyang District, Beijing 100025, China 《World Journal of Gastrointestinal Pharmacology and Therapeutics》 CAS 2010年第1期1-2,共2页
The first issue of World Journal of Gastrointestinal Pharmacology and Therapeutics (WJGPT ), whose preparatory work was initiated on September 27, 2008, will be published on February 6, 2010. The WJGPT Editorial Board... The first issue of World Journal of Gastrointestinal Pharmacology and Therapeutics (WJGPT ), whose preparatory work was initiated on September 27, 2008, will be published on February 6, 2010. The WJGPT Editorial Board has now been established and consists of 188 distinguished experts from 36 countries. Our purpose of launching WJGPT is to publish peerreviewed, high-quality articles via an open-access online publishing model, thereby acting as a platform for communication between peers and the wider public, and maximizing the benef its to editorial board members, authors and readers. 展开更多
关键词 Maximization of personal benefits Editorial board members Authors READERS employees World JOURNAL of GASTROINTESTINAL PHARMACOLOGY and theRAPEUTICS
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A Patient Bill of Rights for Psychotropic Prescription: A Call for a Higher Standard of Care
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作者 Barry L. Duncan David O. Antonuccio 《International Journal of Clinical Medicine》 2011年第4期353-359,共7页
The pharmaceutical industry has made it very difficult to know what the clinical trial evidence actually is regarding psychotropics. Consequently, primary care physicians and other front-line practitioners are at a di... The pharmaceutical industry has made it very difficult to know what the clinical trial evidence actually is regarding psychotropics. Consequently, primary care physicians and other front-line practitioners are at a disadvantage when attempting to adhere to the ethical and scientific mandates of evidence based prescriptive practice. This article calls for a higher standard of prescriptive care derived from a risk/benefit analysis of clinical trial evidence. The authors assert that current prescribing practices are often empirically unsound and unduly influenced by pharmaceutical company interests, resulting in unnecessary risks to patients. In the spirit of evidenced based medicine’s inclusion of patient values as well as the movement toward health home and integrated care, we present a patient bill of rights for psychotropic prescription. We then offer guidelines to raise the bar of care equal to the available science for all prescribers of psychiatric medications. 展开更多
关键词 PSYCHOTROPICS Risk/benefit Analysis PATIENT rightS Primary Care PHYSICIANS Pharmaceutical Company Influence
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Impact of the Mining Rights Allocation Process on the Sustainable Development of the Copper Mining Industry in Zambia
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作者 Ningabo Aurélien Jianhua Hu +2 位作者 Sanoh Ousmane Brian Makuza Regean Pitiya 《Journal of Geoscience and Environment Protection》 2022年第4期227-246,共20页
The limited character of minerals must be recognized in the development of mining activities, as well as the necessity to form bonds that allow mining advantages to be enjoyed long after natural resources have been co... The limited character of minerals must be recognized in the development of mining activities, as well as the necessity to form bonds that allow mining advantages to be enjoyed long after natural resources have been consumed. Because mining activities have the potential to affect a wide variety of environmental entities and are of interest to a large range of stakeholder groups, the sector has a lot of room to improve its sustainability. According to studies, the economic advantages of copper mining operations in Zambia are not allocated equally among stakeholders in the process of granting mining rights to potential investors. This paper examines how the existing system of granting mining rights in Zambia impacts the distribution of economic gains among copper mining project stakeholders. 展开更多
关键词 Zambia Mining rights STAKEHOLDER Sustainable Development Economic benefits ENVIRONMENT
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Research on Readjustments of Land Property Rights in Comprehensive land management A Case Study in Project Area of Fan zhen comprehensive land management in Tai' anCity
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《International English Education Research》 2013年第12期26-29,共4页
Research purpose: The paper studies readjustments of land property rights which practice in the project area of Fan Zhen comprehensive land management in Tai' an City. According to the study make reasonable suggesti... Research purpose: The paper studies readjustments of land property rights which practice in the project area of Fan Zhen comprehensive land management in Tai' an City. According to the study make reasonable suggestions, for the similar areas of readjuslments of land property rights provide experience. Research Methods: Investigating method and contrastive analysis method. Results: The right of the project a^ea to an adjustment measures properly, and has achieved good economic benefits, social benefits and ecological benefits. Research Conclusions: Developing the new rural consu'uction the problem from the social, economic and environmental field, effectively protect the fundamental interests of farmers to get sustainable development. 展开更多
关键词 Comprehensive land management Land property rights benefit Analysis
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A study of benef its compensation mechanism for agricultural water rights trading under the restriction of ecological reconstruction:a case study of Shiyang River basin
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作者 Zhao Xuetao Shi Minjun Tao Weichun 《Ecological Economy》 2008年第4期454-461,共8页
Agricultural water allocation system based on priority rights has caused regional conflicts and downstream ecological degradation. It is the urgent need to introduce the concept of the initial water rights and establi... Agricultural water allocation system based on priority rights has caused regional conflicts and downstream ecological degradation. It is the urgent need to introduce the concept of the initial water rights and establish benefits compensation mechanism to resolve such problems. This paper takes the Shiyang River basin as an example to calculate the opportunity cost of 0.97×10^8 m^3 of agricultural water encroached by the middle reach based on initial water right allocation system under which water is allocated in accordance with the ratio between agricultural population of two different regions concerning the downstream ecological reconstruction needs with Bio-economic model (BEM). The results suggest that the total economic loss of Minqin County for ecological reconstruction amounts to 2.5 7×10^8 yuan, of which 1.68×10^8 yuan is ecological compensation, representing the economic loss Minqin suffered for ecological reconstruction which shouM burden beneficial groups of ecological reconstruction and 0.89 ×10^8 yuan is the economic loss Minqin suffered due to Liangzhou's encroachment behavior which should be compensated by Liangzhou. 展开更多
关键词 Ecological reconstruction Water right trading benefit compensation Shiyang River basin
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Legal Value of the Demand Overflow Theory
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作者 Wei Hong 《Journal of Zhouyi Research》 2014年第6期65-67,共3页
关键词 法律问题 公共利益 价值 溢出 公众利益 经济角度 选择理论 概念功能
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What is the purpose of launching World Journal of Biological Chemistry? 被引量:1
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作者 Lian-Sheng Ma, Beijing Baishideng BioMed Scientific Co., Ltd., Room 903, Building D, Ocean International Center, No. 62 Dongsihuan Zhonglu, Chaoyang District, Beijing 100025, China 《World Journal of Biological Chemistry》 CAS 2010年第1期1-2,共2页
The first issue of World Journal of Biological Chemistry (WJBC ), whose preparatory work was initiated on July 01, 2009, will be published on January 26, 2010. The WJBC Editorial Board has now been established and con... The first issue of World Journal of Biological Chemistry (WJBC ), whose preparatory work was initiated on July 01, 2009, will be published on January 26, 2010. The WJBC Editorial Board has now been established and consists of 341 distinguished experts from 37 countries. Our purpose of launching WJBC is to publish peer-reviewed, high-quality articles via an open-access online publishing model, thereby acting as a platform for communication between peers and the wider public, and maximizing the benefits to editorial board members, authors and readers. 展开更多
关键词 Maximization of personal benefits Editorial board members Authors READERS employees World JOURNAL of BIOLOGICAL CHEMISTRY
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What is the purpose of launching World Journal of Gastrointestinal Oncology?
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作者 Lian-Sheng Ma,Beijing Baishideng BioMed Scientific Co.,Ltd.,Room 903,Building D,Ocean International Center,No.62 Dongsihuan Zhonglu,Chaoyang District,Beijing 100025,China 《World Journal of Gastrointestinal Oncology》 SCIE CAS 2009年第1期1-2,共2页
The first issue of World Journal of Gastrointestinal Oncology(WJGO),whose preparatory work was initiated on September 27,2008,will be published on October 15,2009.The WJGO Editorial Board has now been established and ... The first issue of World Journal of Gastrointestinal Oncology(WJGO),whose preparatory work was initiated on September 27,2008,will be published on October 15,2009.The WJGO Editorial Board has now been established and consists of 210 distinguished experts from 32 countries.Our purpose of launching WJGO is to publish peer-reviewed,high-quality articles via an open-access online publishing model,thereby acting as a platform for communication between peers and the wider public,and maximizing the benefits to editorial board members,authors and readers. 展开更多
关键词 Maximization of personal benefits Editorial board members Authors READERS employees World JOURNAL of GASTROINTESTINAL ONCOLOGY
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What is the purpose of launching World Journal of Diabetes?
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作者 Lian-Sheng Ma 《World Journal of Diabetes》 SCIE CAS 2010年第1期1-2,共2页
The first issue of World Journal of Diabetes(WJD),whose preparatory work was initiated on September 23,2008,is published on March 15,2010.The WJD Editorial Board has now been established and consists of 323 distinguis... The first issue of World Journal of Diabetes(WJD),whose preparatory work was initiated on September 23,2008,is published on March 15,2010.The WJD Editorial Board has now been established and consists of 323 distinguished experts from 38 countries.Our purpose of launching WJD is to publish peer-reviewed,high-quality articles via an open-access online publishing model,thereby acting as a platform for communication between peers and the wider public,and maximizing the benefits to editorial board members,authors and readers. 展开更多
关键词 MAXIMIZATION of personal benefits Editorial board members Authors READERS employees World JOURNAL of DIABETES
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What is the purpose of launching World Journal of Stem Cells?
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作者 Lian-Sheng Ma 《World Journal of Stem Cells》 SCIE CAS 2009年第1期1-2,共2页
The first issue of World Journal of Stem Cells (WJSC ), whose preparatory work was initiated on September 27, 2008, will be published on December 31, 2009. The WJSC Editorial Board has now been established and consist... The first issue of World Journal of Stem Cells (WJSC ), whose preparatory work was initiated on September 27, 2008, will be published on December 31, 2009. The WJSC Editorial Board has now been established and consists of 281 distinguished experts from 28 countries. Our purpose of launching WJSC is to publish peer-reviewed, high-quality articles via an open-access online publishing model, thereby acting as a platform for communication between peers and the wider public, and maximizing the benefits to editorial board members, authors and readers. 展开更多
关键词 MAXIMIZATION of personal benefits Editorial board MEMBERS Authors READERS employees World JOURNAL of Stem Cells
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What is the purpose of launching World Journal of Gastrointestinal Endoscopy?
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作者 Lian-Sheng Ma,Beijing Baishideng BioMed Scientific Co.,Ltd.,Room 903,Building D,Ocean International Center,No.62 Dongsihuan Zhonglu,Chaoyang District,Beijing 100025,China 《World Journal of Gastrointestinal Endoscopy》 CAS 2009年第1期1-2,共2页
The first issue of World Journal of Gastrointestinal Endoscopy(WJGE),whose preparatory work was initiated on October 13,2008,will be published on October 15,2009.The WJGE Editorial Board has now been established and c... The first issue of World Journal of Gastrointestinal Endoscopy(WJGE),whose preparatory work was initiated on October 13,2008,will be published on October 15,2009.The WJGE Editorial Board has now been established and consists of 97 distinguished experts from 24 countries.Our purpose of launching WJGE is to publish peer-reviewed,high-quality articles via an open-access online publishing model,thereby acting as a platform for communication between peers and the wider public,and maximizing the benefits to editorial board members,authors and readers. 展开更多
关键词 MAXIMIZATION of personal benefits Editorial board members Authors READERS employees World JOURNAL of GASTROINTESTINAL Endoscopy
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What is the purpose of launching World Journal of Gastrointestinal Pathophysiology?
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作者 Lian-Sheng Ma 《World Journal of Gastrointestinal Pathophysiology》 CAS 2010年第1期1-2,共2页
The first issue of World Journal of Gastrointestinal Pathophysiology(WJGP),whose preparatory work was initiated in June,2009,is published on April 15,2010.The WJGP Editorial Board has now been established and consists... The first issue of World Journal of Gastrointestinal Pathophysiology(WJGP),whose preparatory work was initiated in June,2009,is published on April 15,2010.The WJGP Editorial Board has now been established and consists of 154 distinguished experts from 27 countries.Our purpose of launching WJGP is to publish peer-reviewed,high-quality articles via an open-access online publishing model,thereby acting as a platform for communication between peers and the wider public,and maximizing the benefits to editorial board members,authors and readers. 展开更多
关键词 Maximization of personal benefits Editorial board members Authors READERS employees World JOURNAL of GASTROINTESTINAL PATHOPHYSIOLOGY
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Methods and Paths for Rural Collectively Owned Profit-oriented Construction Land Entering into Trading Market
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作者 Xue LU Zhongxiang YU 《Asian Agricultural Research》 2016年第5期29-32,共4页
On the basis of analyzing cases of existing rural collectively owned profit-oriented construction land entering into trading market,this paper put forward several thoughts,introduced methods and paths for rural collec... On the basis of analyzing cases of existing rural collectively owned profit-oriented construction land entering into trading market,this paper put forward several thoughts,introduced methods and paths for rural collectively owned profit-oriented construction land entering into trading market,including reforming rural collective land property right system,cultivating new rural collective economy organizations,helping them to become market entities; improving various legal systems,making clear range of construction land entering into trading market; formulating scientific benefit allocation mechanism; establishing fair and transparent decision making mechanism. 展开更多
关键词 Rural collectively OWNED profit-oriented construction Land the SAME rights at SAME price Land property right SYSTEM Legal SYSTEM benefit allocation mechanism
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What is the purpose of launching World Journal of Radiology?
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作者 Lian-Sheng Ma 《World Journal of Radiology》 CAS 2009年第1期1-2,共2页
The first issue of World Journal of Radiology(WJR),whose preparatory work was initiated on August 24,2009,will be published on December 31,2009.The WJR Editorial Board has now been established and consists of 303 dist... The first issue of World Journal of Radiology(WJR),whose preparatory work was initiated on August 24,2009,will be published on December 31,2009.The WJR Editorial Board has now been established and consists of 303 distinguished experts from 38 countries.Our purpose of launching WJR is to publish peer-reviewed,high-quality articles via an open-access online publishing model,thereby acting as a platform for communication between peers and the wider public,and maximizing the benefits to editorial board members,authors and readers. 展开更多
关键词 MAXIMIZATION of personal benefits Editorial board members Authors READERS employees World JOURNAL of RADIOLOGY
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What is the purpose of launching World Journal of Orthopedics?
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作者 Lian-Sheng Ma 《World Journal of Orthopedics》 2010年第1期1-2,共2页
The first issue of World Journal of Orthopedics(WJO),whose preparatory work was initiated on March 11,2010,will be published on November 18,2010.The WJO Editorial Board has now been established and consists of 114 dis... The first issue of World Journal of Orthopedics(WJO),whose preparatory work was initiated on March 11,2010,will be published on November 18,2010.The WJO Editorial Board has now been established and consists of 114 distinguished experts from 26 countries.Our purpose of launching WJO is to publish peer-reviewed,high-quality articles via an open-access online publishing model,thereby acting as a platform for communication between peers and the wider public,and maximizing the benefits to editorial board members,authors and readers. 展开更多
关键词 MAXIMIZATION of personal benefits Editorial board members Authors READERS employees World JOURNAL of ORTHOPEDICS
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What is the purpose of launching World Journal of Clinical Oncology?
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作者 Lian-Sheng Ma 《World Journal of Clinical Oncology》 CAS 2010年第1期1-2,共2页
The first issue of World Journal of Clinical Oncology(WJCO),whose preparatory work was initiated on December 20,2009,will be published on November 10,2010.The WJCO Editorial Board has now been established and consists... The first issue of World Journal of Clinical Oncology(WJCO),whose preparatory work was initiated on December 20,2009,will be published on November 10,2010.The WJCO Editorial Board has now been established and consists of 315 distinguished experts from 33 countries.Our purpose of launching WJCO is to publish peer-reviewed,high-quality articles via an open-access online publishing model,thereby acting as a platform for communication between peers and the wider public,and maximizing the benefits to editorial board members,authors and readers. 展开更多
关键词 MAXIMIZATION of personal benefits Editorial board members Authors READERS employees World JOURNAL of Clinical ONCOLOGY
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What is the purpose of launching World Journal of Cardiology?
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作者 Lian-Sheng Ma 《World Journal of Cardiology》 CAS 2009年第1期1-2,共2页
The first issue of World Journal of Cardiology (WJC), whose preparatory work was initiated on December 13, 2009, will be published on December 31, 2009. The WJC Editorial Board has now been established and consists of... The first issue of World Journal of Cardiology (WJC), whose preparatory work was initiated on December 13, 2009, will be published on December 31, 2009. The WJC Editorial Board has now been established and consists of 298 distinguished experts from 40 countries. Our purpose of launching WJC is to publish peer-reviewed, high-quality articles via an open-access online publishing model, thereby acting as a platform for communication between peers and the wider public, and maximizing the benefits to editorial board members, authors and readers 展开更多
关键词 Maximization of personal benefits Editorial board members Authors READERS employees World Journal of Cardiology
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Have the Private Benefits in Italian Firms Decreased?
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作者 Carmelo Intrisano 《Chinese Business Review》 2012年第10期911-922,共12页
The topic of the paper is the estimate of the benefit of control, according to the Barclay and Holderness method. The reference system of this research is Italy, given that the empirical evidence of the past which had... The topic of the paper is the estimate of the benefit of control, according to the Barclay and Holderness method. The reference system of this research is Italy, given that the empirical evidence of the past which had underlined private benefits particularly high among Italian companies and the reference period is 1999-2007. The idea of this research is to demonstrate that, since the Legislative Decree No. 58 of February 24, 1998 (Consolidated Law on Finance, henceforth Consolidated Law), which has significantly changed the protection of minority shareholders, in Italian, the intensity of private benefits has on average declined sharply. To this end, considering the results of the empirical researches on periods pre-1998 and at the turn of the Consolidated Law, the paper provides evidence that the improvement of minority shareholder protection already shown by these researches is further accentuated over the years, because of the effects that the new regulatory framework has produced. In fact, the basic assumption is that the important laws, as Consolidate Law, require several years to produce the desired results in full. This idea is supported by the findings of research that show an average percentage of private benefits dropped to five percent of the capital. Hence, the investigation is extended to the demonstration of comparability of this estimation with other estimations quoted in literature, verifying the statistical significance of the correlations between the measures estimated and the variables considered as determinants in much of the literature. 展开更多
关键词 private benefits of control AMENITIES block premium voting rights insider shareholders outside shareholders
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