一节班队“交易会”的设计

一、交易会的意义 1.人的生存能力和社会竞争能力在今后的社会里显得特别重要,在班队活动中开展"交易"活动是对学生进行认识生活和适应社会的一种尝试教育.

The influence of different types of satisfaction on loyalty on C2C online shopping platform:From the perspective of sellers and the platform

With the rise and development of major types of platforms,the competition for resources has become extremely fierce,and the market share of C2C platforms has been seriously threatened by the loss of resources.Therefore,building and maintaining buyers’satisfaction and loyalty to C2C platforms is critical to the survival and sustainability of C2C platforms in China.However,the current knowledge on how platform satisfaction and loyalty are constructed in the C2C e-commerce environment is incomplete.In this study,seller-based satisfaction and platform-based satisfaction are constructed separately.We further distinguish seller-based transaction satisfaction into economic and social satisfaction and explore their antecedents and consequences.To test our research hypotheses,we conduct a survey and collect data from a real online market(Taobao website).The results show that seller-based transaction satisfaction positively affects platform-based overall satisfaction and loyalty,and that perceived product quality,perceived assurance,and perceived price fairness all have a significant effect on economic satisfaction,whereas perceived relationship quality and perceived empathy significantly influence social satisfaction.These findings help us understand the literature related to customer satisfaction in the context of C2C in China and provide inspiration for online sellers and platforms.

A New Multi-Resource Allocation Mechanism： A Tradeoff between Fairness and Efficiency in Cloud Computing

This paper addresses multi-resource fair allocation: a fundamental research topic in cloud computing. To improve resource utilization under well-studied fairness constraints, we propose a new allocation mechanism called Dominant Resource with Bottlenecked Fairness(DRBF), which generalizes Bottleneck-aware Allocation(BAA) to the settings of Dominant Resource Fairness(DRF). We classify users into different queues by their dominant resources. The goals are to ensure that users in the same queue receive allocations in proportion to their fair shares while users in different queues receive allocations that maximize resource utilization subject to well-studied fairness properties such as those in DRF. Under DRBF, no user 1) is worse off sharing resources than dividing resources equally among all users; 2) prefers the allocation of another user; 3) can improve their own allocation without reducing other users' allocations; and(4) can benefit by misreporting their resource demands. Experiments demonstrate that the proposed allocation policy performs better in terms of high resource utilization than does DRF.

Mineral Composition of the Donkey （Equus asinus） Muscle Meat

Donkey （Equus asinus） domesticated animal, is neglected as an object of scientific study. In countries where donkeys are used for work, they are slaughtered at the end of their useful working life and meat is destined for human consumption. This study was carried out to evaluate the mineral composition of donkey carcass meat. Meat was obtained in Donkey Fair 2016 at Mexico State, minerals were analyzed by Atomic Absorption Spectxophotometry, Ca, Na, K, Fe, Zn and Cu, and P content by colorimetry. Data obtained in mg/100g were： Ca, 7.95; Na, 48.75; K, 353; Fe, 3,95; Zn, 3.17; Cu, 0.19 and P, 227. Analysis revealed that donkey meat has a low content of Ca, but it is good in P as well as K. In conclusion donkey meat is a good source of minerals requested for human health.

Run-to-run Optimization for Fed-batch Fermentation Process with Swarm Energy Conservation Particle Swarm Optimization Algorithm

An iterative optimization strategy for fed-batch fermentation process is presented by combining a run-to-run optimization with swarm energy conservation particle swarm optimization (SEC-PSO). SEC-PSO, which is designed with the concept of energy conservation, can solve the problem of premature convergence frequently appeared in standard PSO algorithm by partitioning its population into several sub-swarms according to the energy of the swarm and is used in the optimization strategy for parameter identification and operation condition optimization. The run-to-run optimization exploits the repetitive nature of fed-batch processes in order to deal with the optimal problems of fed-batch fermentation process with inaccurate process model and unsteady process state. The kinetic model parameters, used in the operation condition optimization of the next run, are adjusted by calculating time-series data obtained from real fed-batch process in the run-to-run optimization. The simulation results show that the strategy can adjust its kinetic model dynamically and overcome the instability of fed-batch process effectively. Run-to-run strategy with SEC-PSO provides an effective method for optimization of fed-batch fermentation process.

Limits of Level 3 Fair Value Measurement： Based on Conceptual Framework

The IASB stated that in the review of the conceptual framework, if measurement uncertainty is very high, a measurement basis different from fair value may provide more appropriate information. Level 3 fair value measurements are inappropriate for areas （called ＂Level 4＂ by the author） in which models are not formulated and that have material uncertainty in measurement. The purpose of this paper is to elucidate ＂measurement uncertainty＂, which impacts ＂faithful representation＂ in fair value measurement, from the perspective of ＂verifiability＂. To do so, it will employ a conceptual examination of the limits of Level 3 fair value measurement based on IFRS 13 （Fair Value Measurement）. While taking into consideration recent discussions on reviewing conceptual framework, the author will reorganize the conceptual categories of verifiability （i.e., clarification of the ＂reasonable verifiability＂ categories） to underpin the fact that material uncertainties in measurement have obstructed constructing faithful representation. In addition, the author will discuss the problem that the dichotomy of direct and indirect found in IASB is not accurate enough to fully understand the concept of verifiability. In this context, the author will also suggest that the concept of verifiability, reorganized through ＂reasonable verifiability＂, can satisfy the requirements for constructing faithful representation.

Earnings Restatements and Insider Trading： An Empirical Analysis

This study examines the relationship between earnings quality and insider trading. Using downward earnings restatement firms to identify low-quality earnings, we find that insiders outsell non-earnings restatement firms of their holdings over the period from two years before to one year after the beginning of the restatement period. In addition, the amounts of restatement are positively associated with the excess insider selling. We also provide evidence that excess insider selling predicts excessive earnings manipulations that eventually lead to GAAP （Generally Accepted Accounting Principles） violation. Some researchers argued that insider trading can be an efficient way of transferring insider information to the capital markets. Our evidence of intensive insider selling in the context of earnings restatements implies that insiders disregard their fiduciary duties to the shareholders during the periods of deteriorating financial performance.

Exploring the Vietnamese Environment Accounting With an Introduction About the Green Accounting Information System

Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the environment. For these reasons, the Vietnamese government issued the Law on Environmental Protection Tax in 2010 to prove this essential matter. Therefore, the organizations have utilized their tools to record the related transactions into the journals for taking an interest in the nature conditions for substantial development. Based on the accounting aspects, Vietnam has no theories about the environment accounting. Hence, this article will provide some basic information and a general picture of the green accounting information system in the environmental condition. Moreover, this paper will analyze the relationship between the environment and company＇s output by applying the environmental management system （EMS） in the accounting system. However, this paper only provides the overall contents about the environment accounting in Vietnam and this limitation will present this problem for further articles.

A Study on the Constraints and the Solutions in Silver Sport Industry

The purpose of this study is to investigate the constraints that the workers in silver sport industry experience and the solutions. In this study, six workers in silver sport industry participating in the elderly job fair held in Ilsan in 2016 were selected as subjects and interviewed in depth. The sports equipment that the six subjects exhibited and their sales and PR （Public Relations） behaviors during the fair were observed, and they were interviewed about the current status of the sports goods industry, constraints as workers, and solutions to resolve the constraints. A senior sports goods developer analyzed sports goods development and PR process through a case study. The result of this study is as follows. The constraints of silver sport industry environment are constraints on investment and lack of research and development, legal and institutional constraints, and economic constraints. The constraints of the silver sport goods industrial field are anxiety for the production of unproven high-cost goods, constraints on unstable institutions, and constraints from the difficulties in collaboration. The solutions of such problems are as follows. First, it is needed to resolve the high production cost. Second, it is need to resolve the difficulties in delivery. Third, it is needed to resolve the difficulties in communication in the development stage

Do Auditors Postpone Reporting in Response to Insider Trading？ A Korean Perspective

How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through trading their own firm＇s shares. If auditors play an important role in monitoring managers, they may pay more attention to insider trading, which may delay the filing of audit reports. We find that the more the insiders trade their stocks, the longer the audit report lag is. In addition, to address the effectiveness of auditors＇ efforts to prevent managers from earnings management, we test whether an extra effort by auditors can reduce aggressive accounting. We also find that auditors deter aggressive accounting by stretching report lag in response to insider trading, implying that auditors＇ efforts weaken insiders＇ opportunistic behavior. This study contributes to the literature by providing evidence that insider trading is a significant determinant of the audit report lag. We suggest that auditors are interested in insiders＇ activity and it can enhance the quality of accounting information.

＂Trades＂ and ＂Social Membership＂ into the Context of Feudal Friulian Society during Late Middle Ages （13th Century- 1511）

It is a very hard job for historians to keep themselves neutrals in from of the events they find during their studies. It is also difficult to notice the correlations among the different times of the history without falling in anachronistic mistakes. In fact, it is well-known that a historian must be wise and rational when he finds those correlations, because every society has its own characteristics, structures, and mentality. This brief essay focuses on the social structures in a north eastern italic region, which is called Friuli, between the 12th and 16th centuries. In the above mentioned centuries, it is possible to notice an evolution from a feudal ecclesiastical principality, ruled by prince-patriarchs, ecclesiastical institutions and nobility, to a more fluid and dynamic constitution formed by new classes which rose up in times of urban and economic development. But this development struggles to delete the old system, which persisted until the end of 18th century with the arrival of Napoleon. The transition from the Patriarch＇s power to Venice＇s dominion seems to have created two main consequences： by one hand a more bureaucratic and modem structure of the State, by the other hand a consolidation of the old connections between patrons and clients, consequence of the ＂modem＂ feudal system that consolidated its roots in the Late Middle Ages centuries.

The Relationship between the Firm Size and the Quantity of Accountants Employed by the Firm： An Analysis of the 436 Listed Firms in the Chinese Shenzhen Stock Exchange

There are 9.56 million accountants in China, who are working in different size firms and nonprofit organizations. The objective of this article is to examine the quantitative relationship between the firm size and the quantity of accountants working for the firm. In this paper, the employees, sales revenues, and total assets in a firm are employed to measure firm size. The authors collect and analyze the data of 436 listed firms from the Chinese Shenzhen Stock Exchange. The result of this study indicates there is a positive relationship between the firm size and the quantity of accountants employed by the firm. The study also establishes the multiple regression equation, which can be used to predict the quantity of accountants of listed firms. And it provides a way to predict the quantity of accountants of legal organizations.

Segmental reporting by Malaysian companies： IAS 14 versus MASB 22

This paper reports on the effects of a local standard, MASB 22, on disclosure practices among Malaysian companies and whether the introduction of MASB 22 has resulted in greater level of disclosure with respect to segmental reporting in Malaysia compared to its predecessor segmental reporting under IAS 14. Based on the Annual Reports of top 53 by market capitalization companies listed on the main board of Bursa Malaysia in 2003, findings indicate that MASB 22 has improved segment disclosure practices of sample companies compared to IAS 14 regime, with greater number of line of business and geographical segments reported by sample companies.

Financial Statement Comparability： Empirical Evidence From Brazil

The convergence of accounting standards started in the 1970s, with international norms issued by the International Accounting Standards Board （IASB） and with the efforts of various countries to adopt the International Financial Reporting Standards （IFRS）, already mandatory in Brazil since 2010. Thus, comparable accounting information is clearly important, and this study plans to confirm the level of comparability of net income and equity of companies in the financial sector （in Brazil, ＂Finance and Others＂）, listed in the stock exchange, futures, and commodities （BM＆F Bovespal）, issued according to Brazilian Generally Accepted Accounting Principles （BR GAAP） and the IFRS. This study is descriptive, using a quantitative approach. Data were collected from secondary sources, more specifically, from the explanatory notes in the financial statements of the companies listed in the financial sector of the BM＆F Bovespa in the fiscal year of 2010. The results showed a reasonable level of comparability, with 68% of the companies presenting materially comparable information for net income and 72% of them for equity. However, decisions made based on data issued following the two different standards may have suffered the influence of asymmetric information; in other words, the comparability of information did not seem to satisfy those companies during the studied period of time. The main limitations of this study were data collection and selection for the development of the research because of： （1） inconsistence in net income and equity reconciliation criteria in the companies investigated; and （2） lack of uniformity in designating the adjustments that affect net income and equity in the conversion of the BR GAAP standard into the IFRS.

ISPO Beijing 2018 reflects the great potential of the Chinese sporting goods industry

When ISPO Beijing opens its doors on January 24th,2018,it will mark the 14th meeting of the Chinese sporting goods industry.As the most important trade fair for the sporting goods industry in the Asia-Pacific region,ISPO Beijing has an optimistic outlook for the new year：

The global marketplace that is Intertextile Shanghai Apparel Fabrics returns

The global apparel fabrics and accessories industry is gearing up for its key spring summit–one of the trade fair highlights of the year where the entire sector gathers to do business,discover the latest fashion trends,find new innovations and discuss what’s in store for the year ahead.

Analysis of the Factors Affecting Successful Accounting Information of Listed Companies in the Stock Exchange of Thailand

The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system （AIS） competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand （SET）. A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.

Impact of Information Technology Adoption on Value Relevance of Accounting Information： Evidence From the Colombo Stock Exchange

The purpose of this paper is to investigate the value relevance of earning based accounting information and to see how value relevance has changed with the introduction of new information technology at Colombo Stock Exchange （CSE） in Sri Lanka. Sample of the study includes 129 companies selected from 6 major sectors at CSE. Cross sectional and time series cross-sectional regressions are used for the data analysis. Study finds that earnings per share （EPS） and returns on equity （ROE） have a significant impact on market price. However, the explanatory power of combined variables is below average. Further, value explanatory power of earnings has considerably improved after the new information technology adoption at CSE. This study is unique because it examines the impact of technological advancements on value relevance of accounting information probably as the first paper to be applied on Sri Lanka.

Accounting of Foreign Currencies： Difference in Exchange Transactions and Relation With Taxation of Indonesia （Case Study in Fishery Company）

Future need of globalization in business is no longer focused on the local transaction; instead, it has involved many countries so as to affect the exchange rate of rupiah against foreign currencies. As a result, differences in the exchange rate will lead to foreign exchange, be it a foreign exchange gain or foreign exchange losses. Exchange rate used at the beginning of the transaction is the exchange rate on the transaction, but in Indonesian currency transactions, what is often used is the exchange rate issued by the Directorate General of Taxation （DGT）. If at the end of the period, a balance of foreign currency still exists, then it will be adjusted using a fixed rate or an exchange rate of Central Bank of Indonesia. The results showed that the treatment of foreign exchange at the fishery company was using both the exchange rate allowed in the accounting and taxation regulations in Indonesia. The balance of transactions is related to export, be it a balance of accounts receivable on the sale of the outstanding balance of exports and export freight carried at the exchange rate adjustment of Central Bank of Indonesia, subsequent transactions relating to the purchase of imports were adjusted to a fixed exchange rate, which means that the balance payable on imports will continue to use the exchange rate at the beginning of the transaction

Value-Added Tax （VAT） on Selected Financial Transactions

This paper deals with the approach to imposing value-added tax （VAT） on financial transactions. The VAT is a highly harmonized consumption tax within the European Union （EU）. VAT operational rules have been set down by the relevant directive of the Council of the EU. Under the directive, it is possible to select either exemption or taxation of financial transactions. Only the first option is permitted in the Czech Republic. Pros and cons of both models are described, in particular, the problems with determining the difference between financial transactions and other similar performance that must always be subject to tax. Potential lower VAT revenue or tax base assessment, as appropriate, seems to be crucial in the case of the taxation of financial transactions.