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松花江以北地区日侨俘遣返始末 被引量:2
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作者 张志坤 关亚新 《东北亚论坛》 CSSCI 2008年第5期115-122,共8页
松花江以北中共控制区日侨俘的遣返,是东北日侨俘遣返的重要组成部分。日本战败后,松花江以北地区滞留的日侨俘20余万人等待遣返。为顺利地完成遣侨,国共美三方多次会商,签订《遣送东北中共管制区日人之协定书》。东北民主联军以认真负... 松花江以北中共控制区日侨俘的遣返,是东北日侨俘遣返的重要组成部分。日本战败后,松花江以北地区滞留的日侨俘20余万人等待遣返。为顺利地完成遣侨,国共美三方多次会商,签订《遣送东北中共管制区日人之协定书》。东北民主联军以认真负责的态度,采取各种有效措施,做好遣侨工作,从1946年8月20日至10月初,共遣返日侨俘18万余人。这一善举体现了中华民族的博大胸怀和中国人民的人道主义精神。 展开更多
关键词 松花江以北 中共控制区 国共美 李敏然 协定书 日侨俘 遣返
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雅尔塔协定、中苏条约与重庆谈判 被引量:2
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作者 秦立海 《安徽史学》 CSSCI 北大核心 2004年第6期59-67,共9页
雅尔塔协定、中苏条约与重庆谈判之间具有相当密切和直接的关系。当时 ,美苏通过雅尔塔协定和中苏条约 ,所协调和确立起来的两国共同支持国民党而不支持中共的对华政策 ,对战后国共重庆谈判的举行和政治协商会议的商定 ,都产生了重大影... 雅尔塔协定、中苏条约与重庆谈判之间具有相当密切和直接的关系。当时 ,美苏通过雅尔塔协定和中苏条约 ,所协调和确立起来的两国共同支持国民党而不支持中共的对华政策 ,对战后国共重庆谈判的举行和政治协商会议的商定 ,都产生了重大影响 ,甚至发挥了主要作用。但到关键时刻在关键问题上 ,美苏的影响和作用又是相当有限的。我们对此必须要有辩证的清醒的认识。 展开更多
关键词 雅尔塔协定 中苏条约 重庆谈判 国共美 政治协商会议 联合政府
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Branch Standards as the Possible Way of Optimizing of Capital Structure of the Concrete Firm 被引量:1
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作者 Milan Hrdy 《Journal of Modern Accounting and Auditing》 2018年第4期165-173,共9页
This article is about the problem of optimizing of the capital structure of the concrete firm and about the possibility to use the passive way of optimizing of this capital structure on the basis of the so-called Bran... This article is about the problem of optimizing of the capital structure of the concrete firm and about the possibility to use the passive way of optimizing of this capital structure on the basis of the so-called Branch standards. Branch standards are defined as some average indebtedness that the firms are trying to follow. There are a lot of theories available, but the final process of optimizing of the capital structure of the concrete firm is very complicated and it is necessary to cope with a lot of application problems. Besides Traditional theory, none of the further theories offer some concrete recommended optimal indebtedness. For that reason, the possibility to optimize the capital structure based on the passive way is represented besides other things by the so-called Branch standards. The aim of this article is to judge if it is possible to identify this average indebtedness in different branches and in different countries. The hypothesis was stated that it is possible only in selected branches in selected countries. The research is realized in the six selected branches: Railroads, Beverages, Steel, Paper Production, Tobacco, and Electrical Equipment in the Czech Republic and in USA. Data for the years 2008-2016 were obtained from the system Albertina Data at the University of Economics in Prague and from the web pages of Prof. Aswath Damodaran in USA. There were identified so-called Branch standards in the Czech Republic for the branches Railroads 45%, Beverages 50%, Tobacco 50%, and Electrical Equipment 40%. There are also identified so-called Branch standards in USA for the branches Railroads 40% and Paper Production 40%-50%. For the branch Paper Production in the Czech Republic and for the branch Beverages in USA were identified ranges of 40%-45% and 40%-50% respectively. The so-called Branch standards were not stated for the branch Steel in both countries and for the branches Tobacco and Electrical Equipment in USA. The values were verified by the data for the year 2016 and the so-called Branch standards were confirmed excluding the branch Steel in both countries and the branches Tobacco and Electrical Equipment in the US. 展开更多
关键词 capital structure optimizing branch standards analysis
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Motivations and performance of public to private transactions: An international study 被引量:1
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作者 Aurelie Sannajust 《Journal of Modern Accounting and Auditing》 2010年第9期1-19,共19页
This article deals with the motivations and the different sources of value from public to private transactions in Europe, USA and Asia from 2000 to 2007. We determine eight main motivations (tax savings, incentive re... This article deals with the motivations and the different sources of value from public to private transactions in Europe, USA and Asia from 2000 to 2007. We determine eight main motivations (tax savings, incentive realignment, control, free cash flow, growth of prospects, transaction costs, takeover defence and undervaluation). Then, we evaluate the shareholder wealth by measuring the offered premiums and the CAAR (cumulative average abnormal return). Finally, we analyse the impact of public to private to the wealth shareholder. The main sources for firms from going private are incentive realignment, free cash flow (mostly for Asia), the economy of cost transaction and undervaluation. Furthermore, taxation benefit is a source of wealth effects for Asia and family blockholder (for the control hypothesis) is significant for Europe. Premiums and CAAR are the most important for the USA and Asia. The main observation that we have made is that Asia gets the same behavior as the USA. 展开更多
关键词 public to private transactions CAAR PREMIUM WEALTH
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Chinese Left-Wing Literature in the Vision of an American Left-wing Writer
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作者 HUANG Jing 《Journal of Literature and Art Studies》 2015年第6期447-454,共8页
As one with great fame of writing China and Chinese people in war time, Anna Louise Strong, has the experience of communicating with Chinese left-wing writers, viewing their dramas works and reading their novels. From... As one with great fame of writing China and Chinese people in war time, Anna Louise Strong, has the experience of communicating with Chinese left-wing writers, viewing their dramas works and reading their novels. From her perspective, Chinese left-wing literature was featured by its revolution and popularity; Chinese left-wing writers were busy with creating different genres to get every Chinese's involvement in the anti-Japanese war in 1930s and participation in the construction of new China in 1940s. Hence, they were multifarious in their identity because they cared more than literature in a turbulent time. From what she presented, China, as a cultural otherness, was the existent utooia that fulfilled her radical nolitical dream of communism. 展开更多
关键词 left-wing revolution and popularity multifarious identity UTOPIA
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Analysis of the Efficiency of Teaching Chess in Schools
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作者 Ruben Mirzakhanyan Srbuhi Gevorgyan +1 位作者 Vahan Sargsyan Hayk Daveyan 《Sociology Study》 2017年第1期36-42,共7页
The Republic of Armenia, as a world superpower in chess, is engaged in continuous development and implementation of specific strategic programmes which are aimed not only at providing high achievements in chess, but a... The Republic of Armenia, as a world superpower in chess, is engaged in continuous development and implementation of specific strategic programmes which are aimed not only at providing high achievements in chess, but also at: (1) modernizing the educational sphere in the Republic of Armenia; (2) increasing the quality indexes of chess education--as a basic resource in the context of global educational system; (3) considerably deepening education subjects' cognitive interests towards education through the possibilities provided by chess; (4) developing learners' educational-cognitive motivation; and (5) creating conditions for activating learners' mental potential and the abilities to expose them, as well as promoting the awareness of the social value of chess in interpersonal relations. The contextual factors of teaching and learning chess in primary schools of Republic of Armenia have been revealed and presented in this paper. A number of conclusions and recommendations for policy makers are considerably made based on analysis of big research data. 展开更多
关键词 EDUCATION research SCHOOL CHESS
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Shifting towards a Mediterranean Diet in the US: How Far Do We Have to Go, What Are the Potential Health Benefits and Can We Get There?
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作者 Allison Cappelaere Righter Arlin Wasserman 《Journal of Agricultural Science and Technology(B)》 2015年第8期575-587,共13页
In the public dialogue surrounding the development of the 2015 dietary guidelines for Americans, public health and environmental advocates converged around a simple theme of shifting towards a more plant-forward Medit... In the public dialogue surrounding the development of the 2015 dietary guidelines for Americans, public health and environmental advocates converged around a simple theme of shifting towards a more plant-forward Mediterranean-style diet. A robust body of literature documenting the health benefits of this eating pattern provides compelling reasons to change our dietary habits in ways that also benefit our environment, but we also need to have the right foods available and affordable to support this modest shift. This commentary discusses the gaps in current US dietary intakes compared to recommendations for meat and protein versus plant-based foods and the potential health benefits of shifting towards a more plant-based diet, focusing on the complex role of Mediterranean crops, such as tree nuts and olive oils, needed to support this shift. 展开更多
关键词 NUTRITION public health sustainable Mediterranean diet environment food systems tree nuts olive oil.
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Dealing with Climate Change in a Digital Age
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作者 Rose A. Dyson 《Journal of Philosophy Study》 2017年第8期437-444,共8页
Digital technologies offer unprecedented opportunities in addressing climate change as public policy requirements increasingly pervade national boundaries. Health issues now merge with those in education, the environm... Digital technologies offer unprecedented opportunities in addressing climate change as public policy requirements increasingly pervade national boundaries. Health issues now merge with those in education, the environment, energy, culture, gender, security, and the economy. They offer enormous potential in mobilizing for political action. But they also have a dark side. Outgoing U.S. President Barack Obama issued a warning that social media in particular poses an existential threat to democracy. Their pervasive influence during the 2016 American presidential election highlighted the potential for the spread of fake news and alternative facts. These realities must be recognized and addressed if meaningful policies on climate change and future sustainability are to be achieved. The challenges ahead require a re-examination of overarching trends in mass media that date back to the middle of the last century. Warnings from scientists, scholars, and community activists indicate that, on the issue of climate change, time is running out. In his Encyclical on Climate Change and Inequality, Pope Francis amplified the urgent call to action. But collectively, we need to rethink the profit driven ways in which our proliferating digital technologies mitigate potential steps toward a sustainable future. In a myriad of forms that go well beyond the seductive and addicting trends of endless hours spent online, new and proliferating digital toys and gadgets are neither carbon neutral, nor as some proponents would have us believe, do they hold the sole promise of innovation and job creation. Additionally, their potential must be harnessed to maintain rather than disrupt social stability. 展开更多
关键词 digital health CLIMATE culture ECONOMY policy media sustainability DEMOCRACY WARNINGS DISRUPTION seduction
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Comparative Study on Public Forest Management and Forest Law in France and USA 被引量:1
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作者 CHEN Jie 《Chinese Forestry Science and Technology》 2007年第3期85-92,共8页
Though public forests in countries take up a small portion of forests, their importance in respect of environmental side looms large gradually. This paper studies and compares the public forest management and forest l... Though public forests in countries take up a small portion of forests, their importance in respect of environmental side looms large gradually. This paper studies and compares the public forest management and forest laws in France and the USA, attempting to explore the forest operation practice in both countries and the emphasis of the law governing forest management, so that a lesson can be drawn for us to learn in China. 展开更多
关键词 public forest forest law FRANCE the USA
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American and Chinese Policies toward Taiwan: How Much Convergence7
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作者 Meng Li-ping William A. Stoever 《Fudan Journal of the Humanities and Social Sciences》 2013年第3期72-102,共31页
This paper sets up a framework for analyzing the policies of the US and the People's Republic of China toward the Republic of China (Taiwan). It surveys how the two powers' policies have evolved during the period ... This paper sets up a framework for analyzing the policies of the US and the People's Republic of China toward the Republic of China (Taiwan). It surveys how the two powers' policies have evolved during the period 1949-2009 and makes numerical evaluations of the degree of "supportiveness" of American policy toward the ROC and the degree of "aggressiveness" of the PRC's policies. The evaluations are charted. The paper observes that the US and the PRC have been engaged in a kind of " negotiation-by-move-and-countermove" over this period. This form of interaction is found to be slow-motion and not very effective for resolving differences between the two sides. However, the need for a formal resolution of the island's political-legal status becomes less important as the trade, investment, and people-to-people linkages between the two Chinese entities increase. There appears to be a huge potential for an ever-greater convergence of the two powers' economic desires for Taiwan even while the issue of their respective stances towards its legal-political-military status may not be resolved for quite a while. 展开更多
关键词 China People's Republic of China Republic of Taiwan Taiwan Relations Act Nine-Point Proposal strategic ambiguity
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