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基于“整合观”视角的上市公司内部控制指数研究 被引量:13
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作者 池国华 郭菁晶 《财经问题研究》 CSSCI 北大核心 2015年第8期75-82,共8页
传统的内部控制质量评价方法是基于"缺陷观"、"目标观"与"要素观"三种观点,对内部控制做单方面的分析,这三种方法各有其优势,但也存在不足。本文从"整合观"视角出发,在理论分析的基础上,以内... 传统的内部控制质量评价方法是基于"缺陷观"、"目标观"与"要素观"三种观点,对内部控制做单方面的分析,这三种方法各有其优势,但也存在不足。本文从"整合观"视角出发,在理论分析的基础上,以内部控制五要素为逻辑框架,吸收"缺陷观"与"目标观"的合理做法,构建一套兼具科学性与可操作性的上市公司内部控制质量评价指标体系,并编制形成上市公司内部控制指数,为解决内部控制质量评价的难题提供了一种新的研究视角。 展开更多
关键词 “整合观” 上市公司 内部控制指数
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The Portuguese Newspapers Market Between Consolidation and Concentration Strategies
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作者 Paulo FAUSTINO 《Journalism and Mass Communication》 2016年第3期109-133,共25页
The main objective of this research is to assess the existence (or lack) of media concentration in the Portuguese dailies newspaper sector, and to evaluate the extension to which this situation may be compromising f... The main objective of this research is to assess the existence (or lack) of media concentration in the Portuguese dailies newspaper sector, and to evaluate the extension to which this situation may be compromising fundamental society values: freedom of speech and right of access to information. Authors resorted to market indicators, namely total average circulation,number of copies per issue, business volume and advertising investments. These indicators are found to be complementary: some indicators evaluate group position in the readers' market, whereas other evaluates group position in the general market and the advertising market in particular. Based in this market information, we used quantitative models (HII, CR4 and Noan) to measure de concentration in the newspaper segment. Additionally we tried to demonstrate that to analyze the dailies newspaper concentration situation in Portugal a holist perspective of the media market is needed, using a country context to understand some local characteristics and market structure and political, economic, social and technological dynamics. Additionally, there are evidences that existing concentration indexes are not conclusive because of potential replacement effects in the Portuguese media sector. 展开更多
关键词 press MARKET CONCENTRATION CONSOLIDATION PLURALISM multimedia technologies change advertising readers circulation
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Scaling dictates the decoder structure
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作者 Jingxiang Shen Feng Liu Chao Tang 《Science Bulletin》 SCIE EI CAS CSCD 2022年第14期1486-1495,M0004,共11页
Despite fluctuations in embryo size within a species,the spatial gene expression pattern and hence the embryonic structure can nonetheless maintain the correct proportion to the embryo size.This is known as the scalin... Despite fluctuations in embryo size within a species,the spatial gene expression pattern and hence the embryonic structure can nonetheless maintain the correct proportion to the embryo size.This is known as the scaling phenomenon.For morphogen-induced patterning of gene expression,the positional information encoded in the local morphogen concentrations is decoded by the downstream genetic network(the decoder).In this paper,we show that the requirement of scaling sets severe constraints on the geometric structure of such a local decoder,which in turn enables deduction of mutants’behavior and extraction of regulation information without going into any molecular details.We demonstrate that the Drosophila gap gene system achieves scaling in the way consistent with our theory—the decoder geometry required by scaling correctly accounts for the observed gap gene expression pattern in nearly all maternal morphogen mutants.Furthermore,the regulation logic and the coding/decoding strategy of the gap gene system can also be revealed from the decoder geometry.Our work provides a general theoretical framework for a large class of problems where scaling output is achieved by non-scaling inputs and a local decoder,as well as a unified understanding of scaling,mutants’behavior,and gene regulation for the Drosophila gap gene system. 展开更多
关键词 SCALING Pattern formation Drosophila gap gene Morphogen gradient Phenomenological decoder
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