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南北朝公印印面大小差异的原因初探
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作者 杨逸云 《文物鉴定与鉴赏》 2018年第8期66-67,共2页
南北朝公印的印面大小存在南小北大的现象。文章联系了当时的历史背景和度量衡制度的变化,对其产生原因进行了探讨分析。
关键词 南北朝 公印 印面 尺度
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浙江省博物馆藏于谦像刍识
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作者 胡小红 《杭州文博》 2009年第1期53-54+92,共2页
浙江省博物馆于1956年入藏一幅于谦像(彩版四,1)。画心纵36、横26厘米(图1)。画心四周裱有多处清代题款:其一:明少保兵部尚书赠光禄大夫柱国太傅谥忠肃于公象。长洲贝省三谨书。其二:咸丰初得公印于吴门,即付于壻昌,遂与公象及墨迹同为... 浙江省博物馆于1956年入藏一幅于谦像(彩版四,1)。画心纵36、横26厘米(图1)。画心四周裱有多处清代题款:其一:明少保兵部尚书赠光禄大夫柱国太傅谥忠肃于公象。长洲贝省三谨书。其二:咸丰初得公印于吴门,即付于壻昌,遂与公象及墨迹同为世守。越十余年晤竹虚世讲。 展开更多
关键词 公印 咸丰 光禄 浙江省博物馆 画心 大夫 长洲 公象
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Office Channeling and Its Impact on the Growth of Indonesian Islamic Banking Industry
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作者 M. Nur Rianto Al Arif 《Journal of Modern Accounting and Auditing》 2014年第2期210-217,共8页
The purpose of this paper is to analyze that the office channeling policy that based on Bank Indonesia's rule No. 8/3/PBI/2006 had an impact on the growth of Islamic banking industry in Indonesia. This research used ... The purpose of this paper is to analyze that the office channeling policy that based on Bank Indonesia's rule No. 8/3/PBI/2006 had an impact on the growth of Islamic banking industry in Indonesia. This research used ordinary least square regression to analyze the impact of office channeling policy on the growth of Indonesian Islamic banking industry. The variable used in this paper is office channeling which is used as a dummy variable, and margin deposit and non-performing financing (NPF) are also used as control variables. The indicators of the growth of Indonesian Islamic banking industry are asset and third-party funds. The result shows that office channeling does not have an impact on the growth of Islamic banking industry which is measured by asset growth and third-party funds growth. According to this result, Bank Indonesia should have an innovative policy to stimulate the Islamic banking industry growth in Indonesia. 展开更多
关键词 office channeling asset third-party funds margin deposit non-performing financing (NPF)
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The Impact of Financial Distress Status and Corporate Governance Structures on the Level of Voluntary Disclosure Within Annual Reports of Firms (Case Study of Non-financial Firms in Indonesia Over the Period of 2009-2011)
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作者 Evi Gantyowati Rosa Lenna Nugraheni 《Journal of Modern Accounting and Auditing》 2014年第4期389-403,共15页
The purpose of this research is to examine the impact of financial distress status and corporate governance structures on the level of voluntary disclosure. We apply six independent variables, including the firm's fi... The purpose of this research is to examine the impact of financial distress status and corporate governance structures on the level of voluntary disclosure. We apply six independent variables, including the firm's financial distress status and five components of corporate governance structures, such as board independence, audit committee independence, institutional ownership, board meeting frequency, and audit committee meeting frequency. This research is carried out by examining the annual reports of 114 non-financial firms listed at the Indonesian Stock Exchange over the period of 2009-2011. To test hypotheses, we undergo two different analyses, including independent samples t-test and Multiple Linear Regression. We find that: (1) The audit committee independence and the audit committee meeting frequency have significant positive impacts on the level of voluntary disclosure; (2) The financial distress status is negatively related to the level of disclosure at various levels of significance; and (3) All the independent variables are simultaneously related to voluntary disclosure. 展开更多
关键词 corporate governance structures financial distress voluntary disclosure
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The Effect of Political Influence and Corporate Transparency on Firm Performance: Empirical Evidence From Indonesian Listed Companies
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作者 Ria Nelly Sai Rita Anugerah 《Journal of Modern Accounting and Auditing》 2011年第8期773-783,共11页
The paper aims to examine the effect of political influence on corporate transparency, and performance of Indonesian listed companies, Seventy-three large public firms from hundred of the largest companies in Indonesi... The paper aims to examine the effect of political influence on corporate transparency, and performance of Indonesian listed companies, Seventy-three large public firms from hundred of the largest companies in Indonesia were selected as the sample. Data for corporate transparency are collected from annual reports for the years 2005-2007. Corporate transparency is indexed by the amount of information disclosed in company's annual report. The disclosure index reporting model developed in the current research is based on the Annual Report Award (ARA, an award given annually to Indonesian listed and non-listed companies), and firm performance is measured using two indicators: ROA (return on assets) and Tobin-Q. The political influence variable is proxied by two indicators: government ownership and the existence of politicians in Board of Directors (BOD). Results demonstrate that contrary to the hypothesis, government ownership (political influence) has positive relation to corporate transparency, as well as to ROA (firm performance). Results also support the hypothesis that transparency act as a mediating variable for the relationship between political influence and firm performance. However, when political influence is pmxied by existence of politicians in BOD and fm'n performance proxied by Tobin-Q, data seems to give support to the hypotheses proposed. The discussion and implications of the findings and suggestions for future research arc discussed. 展开更多
关键词 political influence corporate transparency and disclosure index firm performance Indonesia
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From Regional to Intercontinental Trade: The Successive European Trade Empires From the 16th to the 18thCentury in Asia
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作者 Sami Bensassi 《History Research》 2012年第6期355-367,共13页
For a very long time, the areas available for continuous long-distance trade were limited to territories of Braudel's Mediterrande (1949). Whatever the commercial organizations (merchants in the Roman or the Fatim... For a very long time, the areas available for continuous long-distance trade were limited to territories of Braudel's Mediterrande (1949). Whatever the commercial organizations (merchants in the Roman or the Fatimid Empires, the Hanseatic League, the Florentine Companies) were, their trade was not able to directly handle branches more than a month's sailing from their main base (in the best conditions). During the three centuries after Vasco de Gama had reached India, European trading areas dramatically expanded to the shores of Asia, and a long period of harsh competition set the East India Companies of the main European powers of the time against one another. What were the elements that allowed these companies to maintain transactions over such vast areas? And why were some of these companies far more successful than the others? A large set of secondary sources focusing on one company or on a particular aspect of trade (Chauduri, 1978; Israel, 1989; Subrahmanyan, 1993; Ames, 1996) exist, however, none of them treat their successive successes and failures. The aim of this paper is to briefly review these sources, to extract information from them and to compare the economic adaptations and innovations that allowed these companies to be the greatest of their time. 展开更多
关键词 European Trade Empires Estado da India Dutch East India Company English East India Company
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Colourful Nabobs
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作者 Adelaide Meira Serras 《Journal of Philosophy Study》 2016年第5期267-274,共8页
With the rising of the Empire, 18th century Britain went through significant changes. Politics and economy in tandem with people's mobility led to the emergence of new and faster ways of climbing the social ladder, s... With the rising of the Empire, 18th century Britain went through significant changes. Politics and economy in tandem with people's mobility led to the emergence of new and faster ways of climbing the social ladder, shaping new social groups with newly acquired needs, that is, with lifestyles quite distinct from the previously known ones. The colonies with their increasing commercial activities and their equally growing administration created innumerable jobs, some of which proved to be very profitable indeed. People from all walks of life, from either the working class or to the aristocracy, tried their luck crossing the Atlantic to start a whole new life. After the loss of the American colonies, it fell on the South Asia dominions, i.e., India, to play the role of the land of opportunity. After the Battle of Plassey (1757) and of Buxar (1764), the East India Company was politically empowered. India was in those days seen as a land of great potential: By either means of legitimate or corrupt business, one could possibly become immensely rich in a short time. These nouveau-riches, the so called "nabobs," also adopted many shadings of authoritarianism and ostentation thought to be common among oriental leaders; the nawabs, they were called after. Once back in Great Britain, their manners, or the lack of them, and their display of wealth upset British public opinion some much that, as was to be expected, it resulted on their becoming the object of ridicule and ostracism in periodicals, theatre plays, poems, caricatures... Nevertheless, they actively contributed to structural changes in the meaning and uses of wealth, interfered in politics and inter-class relationships, created more jobs, and were keen on experimenting new methods either in agriculture, building, or industry. This paper, though acknowledging these relevant consequences, aims at highlighting their impact on the sphere of aesthetics. The forms and textures, the motives, and the colors they adopted in their clothing, their jewelry, as well as in their architectural projects brought forth a kind of flamboyant baroque. According to Deleuze's notion of the baroque (The Fold. Leibniz and the Baroque, 1993), the assertion that the nabobs unfolded new, more colourful urban and rural landscapes is certainly possible to sustain. Marian Hastings, second wife to Warren Hastings, the first de facto Governor-General of India from 1773 to 1785, was considered the epitome of the "nabobina," a feminine nabob. So, the ensuing paper will focus on her description in Eliza Ryves's satirical poem The Hastiniad, comparing it with some factual data about Marian Hastings's style, and the Hastings couple's home at Daylesford, Gloucestershire. 展开更多
关键词 18th century Britain Nabob Nabobina BAROQUE
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Evaluation of Embodied Energy and Construction Costs for the Design of Low-Rise Apartments for Low-Income Residents in Surabaya, Indonesia
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作者 Vincentius Totok Noerwasito 《Journal of Civil Engineering and Architecture》 2011年第12期1142-1146,共5页
Low-rise apartments for low-income residents have been built in Surabaya in recent years. They have four stories and many rooms, and the dwellers are all small traders. Because these projects are built with funds from... Low-rise apartments for low-income residents have been built in Surabaya in recent years. They have four stories and many rooms, and the dwellers are all small traders. Because these projects are built with funds from the government, the buildings are designed to consider the cost of construction, without consideration of embodied energy material. As a result, the buildings are not optimal in terms of embodied energy and construction cost. At present, because there are both concerns over global warning and a worldwide energy crisis, the embodied energy in a building is a very important concept for building design, because it can determine usage of energy in relation to natural sources, especially fossil fuels. This is part of the sustainable design concept. This paper describes research regarding: differences in embodied energy and construction cost between different wall materials, including brick, corn block and lightweight concrete in low rise apartments; the optimal relationship between embodied energy and building cost; and which factors determine these differences. The findings of this research show that lightweight concrete is the best material for the building walls; apartments for low-income in Surabaya still do not represent optimal construction design; and that sustainable buildings are cheaper than those that do not use this concept. 展开更多
关键词 Building cost embodied energy low-income apartments SUSTAINABLE WALL
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Do foreign companies earn more and distribute more than domestic companies in India?
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作者 Dr. R.Subramanian 《Journal of Modern Accounting and Auditing》 2010年第7期19-25,37,共8页
There is a prevalent opinion in the corporate arena that the foreign companies are earning more but are less concerned with reinvesting their earnings in the foreign countries in which they operate and are more concer... There is a prevalent opinion in the corporate arena that the foreign companies are earning more but are less concerned with reinvesting their earnings in the foreign countries in which they operate and are more concerned in profit appropriations for quick repatriation of their investments by way of declaring high dividend payments. As compared to the foreign companies, domestic companies in India are relatively more concerned for reinvesting their profits and help to trigger the capital accumulation and industrial growth. This practice of comparatively paying higher dividend by foreign companies in India, if proved, supports the view that foreign companies are least concerned with the industrial growth of the country in which they operate. Hence the analyses of the dividend payments and the retained earnings of foreign and domestic firms assume economic importance. Considering the above hypothesis and the importance of the study, this paper made an attempt to empirically test the opinion and bring out any significant differences in the profitability and dividend payments between the two groups often pharmaceutical companies operating in India for the period of last 20 years. 展开更多
关键词 DIVIDEND PROFITABILITY foreign and domestic companies in India
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Zooplankton community of Keibul Lamjao National Park (KLNP) Manipur, India in relation to the physico-chemical variables of the water
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作者 Aribam Satishchandra SHARMA Susmita GUPTA N Rajmuhon SINGH 《Chinese Journal of Oceanology and Limnology》 SCIE CAS CSCD 2017年第3期469-480,共12页
Keibul Lamjao National Park (KLNP), a floating park in Loktak Lake, Manipur (India) was studied from Winter (WIN) to Post Monsoon (POM) for its zooplankton composition and some selected water parameters. The r... Keibul Lamjao National Park (KLNP), a floating park in Loktak Lake, Manipur (India) was studied from Winter (WIN) to Post Monsoon (POM) for its zooplankton composition and some selected water parameters. The resultant data were subjected to multivariate techniques---Principal Component Analysis (PCA) and Canonical Correspondence Analysis (CCA). Analyses of water parameters with PCA revealed that the first PC axis (PC 1) accounts for maximum variance in the seasonal data, explaining a variability of 91%. The PCA revealed that the seasonal variability in water parameters was due to the wet and dry cycle of seasons and the stations were distinguished on the basis of transparency and turbidity. Zooplankton abundance was dominated by copepods followed by cladocerans. Temporally, abundance of copepods reached a maximum during Post-monsoon (POM) (3 880 ind./L). Spatially, $6 was found to be most abundant of the other stations in zooplankton. Copepodites and nauplii larvae were the major components of zooplankton. The Rotifera were the least abundant among the three zooplankton groups. Brachionus formed the major component of Rotifera zooplankton at all the stations during the study period. In the Cladocera, Macrothrix was present during all the four seasons, while Pleuroxus, Oxyurella, Kurzia and, Diaphanosoma were rare. The CCA shows that maximal temporal variability in zooplankton abundance was explained by temperature and rainfall. ANOVA revealed no significant difference in mean zooplankton abundance among the seasons, but there was a statistically significant difference among the sites. 展开更多
关键词 ZOOPLANKTON Principal Component Analysis (PCA) Canonical Correspondence Analysis (CCA) ABUNDANCE Loktak Lake
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Measuring the influences of supplier selection and supply chain tasks on firm performance among manufacturing firms in India
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作者 D. M. Sezhiyan T. Nambirajan 《Chinese Business Review》 2010年第12期27-37,共11页
The primary objective of this research is to empirically probe the various aspects and variables that have been already addressed in the previous literature related to supplier selection criterion, supply effort manag... The primary objective of this research is to empirically probe the various aspects and variables that have been already addressed in the previous literature related to supplier selection criterion, supply effort management and firm performance. Further, this research aims to develop a measurement framework and pragmatically prove the framework through a measurement model. First, a factor structure for various constructs is made and the initial validity is determined from practicing managers and academicians. This research employs survey method and the data is collected from 358 supply chain professionals working in manufacturing firms in India. A measurement model is developed and proved with various tests of reliability and validity. Finally, three major latent constructs were formulated, namely, criterion of supplier selection, supply effort management and firm performance. The factor scores of these latent variables were used for further analysis. A six-stage approach was followed in the analysis of data. Firm performance was regressed against supplier selection criterion and supply effort management. The results indicate that the predictive variable has positive and significant effect on firm performance and they do not have any interaction and multicollinearity effects. 展开更多
关键词 firm performance supplier selection supply chain management supply effort management
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Western Sources of the China Trade from the 18^th and Early 19^th Century
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作者 Paul A. Van Dyke 《Fudan Journal of the Humanities and Social Sciences》 2011年第2期45-60,共16页
Merchants from many countries went to China to trade in the eighteenth and early nineteenth century, including Portuguese, Spanish, English, French, Flemish, Armenians, Muslims, Parsees, Dutch, Danish, Austrians, Ital... Merchants from many countries went to China to trade in the eighteenth and early nineteenth century, including Portuguese, Spanish, English, French, Flemish, Armenians, Muslims, Parsees, Dutch, Danish, Austrians, Italians, and Americans. Many of these travelers kept detailed records of their encounters with China. Their documents can be very helpful in unraveling parts of the history that are silent in Chinese sources. These records can be divided into three basic groups, those of: East India companies, private traders, and private travelers. East India companies kept massive volumes of records and tended to be very systematic in the type of information they recorded from one year to the next. Private trade records were much less sophisticated than those of the companies, and often consisted of miscellaneous bundles of receipts, reports, letters, contracts, and journals. Private travel records were written by persons who sailed on merchant ships but were not necessarily merchants themselves. They recorded what they saw and heard along the way, which is information that often does appear in other records. Taken as a whole, company records, private trade records and private travel journals add much detail to the history of China that cannot be found in Chinese language sources. 展开更多
关键词 China TRADE TRAVEL VOYAGE Eurpope United States
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