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Analysis of High Yield and Efficiency Technique in Hybrid Rice Zhongzheyou No.1 被引量:6
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作者 刘伟明 《Agricultural Science & Technology》 CAS 2009年第2期73-76,96,共5页
To understand the high yield and efficiency technique in hybrid rice Zhongzheyou No. 1, we conducted the correlation analysis, regression analysis and path analysis of hybrid rice Zhongzheyou No. 1 based on the data o... To understand the high yield and efficiency technique in hybrid rice Zhongzheyou No. 1, we conducted the correlation analysis, regression analysis and path analysis of hybrid rice Zhongzheyou No. 1 based on the data of its ear, grain and weight at different yield levels. From this study, we put forward the high yield and efficiency technique in Zhongzheyou No. 1 .. on the basis of certain effective ear number, filled grains per ear should be mainly targeted with a consideration to 1 000-grain weight. 展开更多
关键词 Zhongzheyou No. 1 Single-cropping dce High Yield and Efficiency Technique pathway
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Impacts of Irrigation with Reclaimed Water on Endophytic Bacteria in Chinese Cabbage in Urumqi City 被引量:1
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作者 陈治江 师秋菊 陈晓 《Agricultural Science & Technology》 CAS 2012年第11期2355-2357,共3页
[Objective] This study aimed to investigate the feasibility of agricultural irri- gation with reclaimed water in Urumqi City. [Method] Chinese cabbages were used as experimental materials and irrigated with control wa... [Objective] This study aimed to investigate the feasibility of agricultural irri- gation with reclaimed water in Urumqi City. [Method] Chinese cabbages were used as experimental materials and irrigated with control water, 50% reclaimed water and 100% reclaimed water, and then the number of endophytic bacteria in Chinese cab- bages was measured. [Result] Using 50% reclaimed water, the fresh weight of Chi- nese cabbage was improved by 68.94%; however, with the deepening internalization of exogenous microorganism internalization, the total number of endophytic bacteria and coliform flock in Chinese cabbages treated with 50% reclaimed water was sig- nificantly higher than the other two treatment groups (P〈0.05). [Conclusion] Re- claimed water enhances both the weight of Chinese cabbage and the number of endophytic bacteria, which is unsuitable for irrigation of edible crops such as Chi- nese cabbage. Strengthening disinfection during the process of sewerage treatment could solve this problem. 展开更多
关键词 URUMQI Reclaimed water Chinese cabbage Endophytic bacteria
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The Impact of Changes of Property Rights on Farmland Use:An Empirical Study of China during Transition 被引量:1
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作者 Chen Zhigang Qu Futian Wang Qing 《Chinese Journal of Population,Resources and Environment》 北大核心 2007年第1期26-32,共7页
In China, farmland property rights characterized by the household-responsibility system (HRS) have been improved since the reform and opening-up. The rights of use, transfer and gain become more stable, authorized and... In China, farmland property rights characterized by the household-responsibility system (HRS) have been improved since the reform and opening-up. The rights of use, transfer and gain become more stable, authorized and complete. This paper firstly analyzes the impact on farmland productivity, which comes from the improvement of farmland property rights. Then, an economet- ric model is built to test the above analysis. It concludes that changes of property rights will affect farmland performance in China. In the end, some policy implications are explored for fur- ther reforms. 展开更多
关键词 property rights institutional changes farmland use China
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Foreign Direct Investment with Chinese Characteristics:A Middle Path Between Ownership-Location-Internalization Model and Linkage-Leverage-Learning Model 被引量:8
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作者 SI Yuefang Ingo LIEFNER WANG Tao 《Chinese Geographical Science》 SCIE CSCD 2013年第5期594-606,共13页
The majority of multinational enterprises (MNEs) traditionally originate from developed countries. In the last ten years, however, there has been dramatic growth in foreign direct investment (FDI) from China. It i... The majority of multinational enterprises (MNEs) traditionally originate from developed countries. In the last ten years, however, there has been dramatic growth in foreign direct investment (FDI) from China. It is a comparatively new phenomenon that challenges the classic FDI theories. In this paper, we review the pros and cons of two important theories, known as the Owner- ship-Location-Internalization (0LI) model and Linkage-Leverage-Learning (LLL) model, and use the statistical data and company case studies from China to test the plausibility of these two models. We believe that neither of them suits totally: the OLI model is quite use- fill for understanding FDI from China to developing economies, while the LLL model is more powerful for explaining the FDI to de- veloped economies. We argue that the companies from China attain a very advantageous position as intermediates in the global economy They may catch up with the first movers if they integrate OLI-led and LLL-led FDI within one firm. This combination can bring to- gether the most advanced knowledge acquired in developed economies with the knowledge about adaptation needs and the needs for cost reduction in production as expressed in developing economies. It may also accelerate the knowledge transfer globally. We thus fill a gap in research into the geographical pattern of Chinese FDI and offer a deeper understanding of the internationalization of Chinese MNEs and revolving knowledge transfer. 展开更多
关键词 outward foreign direct investment (FDI) 0wnership-Location-Internalization model Linkage-Leverage-Learning model China
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Analysis of the Factors Affecting Successful Accounting Information of Listed Companies in the Stock Exchange of Thailand 被引量:1
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作者 Nattawut Tontiset 《Journal of Modern Accounting and Auditing》 2018年第3期103-112,共10页
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 accoun... 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. 展开更多
关键词 successful accounting information accounting professional AIS competency
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Accounting standards, disclosure requirements and foreign company listings on stock exchanges 被引量:1
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作者 Paul Sheldon Foote CHEN Jie 《Chinese Business Review》 2008年第9期35-45,共11页
Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards (IFRS) instead of American generally accepte... Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards (IFRS) instead of American generally accepted accounting principles (GAAP) and could be exempted from some of the disclosure requirements of the Securities and Exchange Commission and of the Sarbanes-Oxley Act. In spite of these requirements, as of December 31, 2007, there are approximately 421 non-U.S, companies valued at $11.4 trillion listed on the New York Stock Exchange (NYSE). Of these 421 companies, 41 companies are from China. This study examines the reasons for Chinese companies choosing to list on the New York Stock Exchange and their experiences with incremental disclosure and listing requirements on the Shanghai, Hong Kong, London, and New York stock exchanges. The lesson for foreign companies everywhere should be that foreign companies should search for those cross listings adding value and not be searching for countries and stock exchanges with weak disclosure and listing requirements. 展开更多
关键词 accounting disclosures CROSS-LISTINGS stock exchanges
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Who Governs Public Health? Donor Retreat and the Shifting Spheres of Influence in Southern African HIV/AIDS Policy Making
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作者 Gemma Oberth 《Sociology Study》 2012年第7期551-568,共18页
For the last decade, discussions about who governs policy on prevention and treatment of HIV/AIDS have revolved around the controversial relationship between Western donors and the power they have over their recipient... For the last decade, discussions about who governs policy on prevention and treatment of HIV/AIDS have revolved around the controversial relationship between Western donors and the power they have over their recipient governments. While these debates were once politically germane, recent trends show a decline of donor funding, as well as an increase of financial ownership of the epidemic within Southern Africa. Commensurate with this shifting financial influence, some well-governed, wealthy African states are beginning to deviate from global M&E (monitoring and evaluation) indicators. These policy movements, away from global M&E indicators, also correlate with increases in HIV prevalence, which signals the need for further investigation into policy efficacy. 展开更多
关键词 HIV/AIDS policy GOVERNANCE DONOR national strategic plans (NSPs)
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China Institute of Metrology's Educational Model for Standardization
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作者 Yang Youhong 《China Standardization》 2010年第1期15-21,共7页
Education and training in standardization are the basic guarantee for both the implementation of national strategies of standardization and the construction of a national system of standards. As a typical organization... Education and training in standardization are the basic guarantee for both the implementation of national strategies of standardization and the construction of a national system of standards. As a typical organization representing Chinese universities providing standardization education, China Jiliang University has made remarkable achievements in the educational process. This paper analyzes the current educational status of standardization in China Jiliang University, summarizing the characteristics of its education of standardization and highlighting issues existing in the process of education and training. Based on all of these, related countermeasures and the future development pattern for the education of standardization in China Jiliang University are proposed in the paper, from which the future trends for education of standardization in Chinese universities can be predicted. 展开更多
关键词 China Jiliang University education of standardization training mode
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The Empirical Research on Family Ownership and Earning Quality in China
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作者 Wang Na 《Journal of Modern Accounting and Auditing》 2012年第12期1798-1803,共6页
Corporate governance takes an important role in affecting the quality of accounting information. Since the ownership structure determines the method and the level of the corporate governance and the right of control, ... Corporate governance takes an important role in affecting the quality of accounting information. Since the ownership structure determines the method and the level of the corporate governance and the right of control, supervision, and the benefit, it can decide the quality of information and affect the earning quality. This paper examines if the ownership concentration affects the earning quality in family-owned companies in China. Using the data of 298 publicly-traded corporations in China, this paper finds that the controlling shareholders are associated with low earning quality and that the separation of control rights and cash flow rights is negatively associated with the earning quality of family ownership. 展开更多
关键词 family ownership earning quality controlling shareholders
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Agononida Baba and de Saint Laurent,1996(Crustacea:Decapoda:Anomura:Galatheoidea:Munididae) from Chinese waters
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作者 董超 李新正 《Chinese Journal of Oceanology and Limnology》 SCIE CAS CSCD 2013年第6期1322-1328,共7页
The present paper reports five species of squat lobster, genus Agononida Baba and de Saint Laurent, 1996, of which A. squamosa (Henderson, 1885) and A. cf. variabilis (Baba, 1988) were not previously reported in C... The present paper reports five species of squat lobster, genus Agononida Baba and de Saint Laurent, 1996, of which A. squamosa (Henderson, 1885) and A. cf. variabilis (Baba, 1988) were not previously reported in Chinese waters. All the specimens are kept in the Marine Biological Museum collection in the Institute of Oceanology, Chinese Academy of Sciences, Qingdao. To date, there have been l 1 species of this genus recorded from China's seas. A key to those species is provided in this paper. 展开更多
关键词 CRUSTACEA Deeapoda ANOMURA Galatheoidea Munididae Agononida Chinese waters
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Viral Diseases of Olive Flounder in Korean Hatcheries
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作者 Oh M.-J. S.-J.Jung +1 位作者 S.-I.Kitamura H.-Y.Kim 《Journal of Ocean University of China》 SCIE CAS 2006年第1期45-48,共4页
In order to elucidate the state of diseases, especially viral diseases, and to prevent viral diseases from occurring in olive flounder hatcheries, a range of studies, including epidemiological study, were performed fr... In order to elucidate the state of diseases, especially viral diseases, and to prevent viral diseases from occurring in olive flounder hatcheries, a range of studies, including epidemiological study, were performed from 1997 to 2003. The location of the hatcheries investigated includes several representative sites in the east (Kangnung, Uljin, Pohang, Yangsan, Ulsan, Pusan), south (Wando, Changheung, Goheung, Yeosu, Namhae, Tongyeong, Geoje, Jeju) and west (Seosan, Kunsan, Gochang, Yeongkwang, Mokpo, Chindo) costal areas of the Korea Peninsula. A total of 2000 cases have been examined in 7 years, in which mortality caused by viral agents accounts for 22%, or 446 cases. Mortalities associated with viral infection considerably increased from 14% in 1997 to 27% in 2003. A variety of viral diseases were observed, and the occurrences of viral epidermal hyperplasia, viral ascites and viral deformity, viral nervous necrosis, and hirame rhabdoviral disease are 14%, 51%, 25%, and 8% respectively. By investigating the viral infection of broodstock flounder, the infection rate of marine birnavirus (MABV) in hatcheries was identified to be approximately 30%, therefore, it is highly necessary to acquire and keep non-infected broodstock fishes. 展开更多
关键词 FLOUNDER HATCHERY viral diseases Korea HIRRV YTAV MABV NNV FHV
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Client importance and audit quality: Evidence from a-shares capital market data of 2002-2005
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作者 NIE Xin-jun 《Journal of Modern Accounting and Auditing》 2007年第11期50-59,共10页
Using China A-shares capital market data of 2002-2005, this paper supports the conclusion that client importance is negatively associated with audit quality. Further, we partition the sample into Big 4 and Non-Big 4. ... Using China A-shares capital market data of 2002-2005, this paper supports the conclusion that client importance is negatively associated with audit quality. Further, we partition the sample into Big 4 and Non-Big 4. In subgroup of Non-Big 4, client importance is negatively associated with audit quality statistically. However, this association isn't statistically significant in Big 4 subgroup. The conclusion is significant for the development of CPA finns. 展开更多
关键词 client importance CPA behavior audit quality
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Study on Quality Objective Evaluation System of Research Institutes
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作者 宋志 《China Standardization》 2013年第2期87-89,共3页
Based on the experience of quality objective evaluation procedures of The Institute of Electrical Engineering, the Chinese Academy of Sciences, the methods and processes are summarized in this paper.
关键词 quality management system quality objective evaluation system
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The Impact of Macroeconomic Fluctuations on Stock Exchange Markets: A Comparative Analysis on CEECs
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作者 Imre Ersoy 《Journal of Modern Accounting and Auditing》 2011年第1期1-13,共13页
Stock exchange market responses to macroeconomic fluctuations show deviations between countries in terms of direction, magnitude and duration due to the idiosyncratic characteristics of the countries. The paper empiri... Stock exchange market responses to macroeconomic fluctuations show deviations between countries in terms of direction, magnitude and duration due to the idiosyncratic characteristics of the countries. The paper empirically searches for the identification of these variations for CEECs, namely Czech Republic, Hungary, Poland, Slovak Republic and also Turkey for the period of December, 1999 to December, 2009. The empirical analyses demonstrate that for each CEEC, stock exchange market responds positively to industrial production and to appreciation of local currency. Czech Republic and Hungary display negative and the rest display positive response to M1, whereas the response of stock market to CB policy rate shows mixed results for each country. Besides, foreign exchange market returns are found to be the variable with the highest significance in explaining the stock exchange market returns. These findings point out to arbitrage opportunities for investors and give insight to Monetary Policy Authorities about the Monetary Transmission Mechanisms of the countries. 展开更多
关键词 macroeconomic fluctuations stock exchange returns ARDL bounds test vector autoregressive (VAR) model CEECS
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International Financial Investments, Double Taxation of Dividends and "Effective Taxation" in the Portuguese Tax System
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作者 António Martins 《Journal of Modern Accounting and Auditing》 2011年第8期784-791,共8页
The purpose of this paper is to analyze the tax treatment of dividends established in the Portuguese corporate income tax code. The tax code aims at eliminating double taxation, if certain conditions are met. However,... The purpose of this paper is to analyze the tax treatment of dividends established in the Portuguese corporate income tax code. The tax code aims at eliminating double taxation, if certain conditions are met. However, if dividends received were not previously subject to effective taxation, the elimination of double taxation no longer applies. The meaning of effective taxation is not defmed nor quantified in the code. But it is of great importance to firms' tax planning. In this context, it is a quite important concept, and the paper will discuss it. The methodological approach is based on using a hypothetical situation where a group of finns' faces different dividend flows, from diverse origins, and how taxes affect the overall tax burden of the group. The paper highlights the negative implications of a legal void in a very important tax topic regarding dividend policy in holding companies. It shows a tax induced level of uncertainty in designing dividend policy, and how it hinders financial management of groups of firms. The main conclusion is that the lack of a legal or quantitative definition of what constitutes effective taxation is an important factor of tax complexity in planning intercompany dividend policy, and the concept should be revised in legal terms. 展开更多
关键词 effective taxation group dividend policy double taxation
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China-US Trade Balance under the Ownership-based Statistical System
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作者 林玲 葛明 赵素萍 《China Economist》 2014年第6期101-112,共12页
In the context of economic globalization,territory-based bilateral trade statistics are no longer compatible with the reality of cross-border flow of capital factor and rapid emergence of multinational firms.On the ba... In the context of economic globalization,territory-based bilateral trade statistics are no longer compatible with the reality of cross-border flow of capital factor and rapid emergence of multinational firms.On the basis of survey of literature studies,this paper has created a three-country model of bilateral trade based on ownership principle and demonstrated that ownership-based statistical system under this model can reflect bilateral trade volume and balance more objectively,truthfully and comprehensively.In addition to theoretical demonstration,this paper has revaluated China-US trade balance using ownership-based statistical methodology and the result indicates that the existing statistical system of trade severely overestimates the real level of China-US trade balance and FDI in China is a major reason behind increasing China-US trade surplus. 展开更多
关键词 ownership-based principle territory-based principle trade balance
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浙江省与“一带一路”沿线国家贸易现状及发展思路研究
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作者 杨建国 《产业创新研究》 2018年第2期27-31,共5页
"一带一路"是中国特色社会主义新时代进一步深化开放的重大战略部署。浙江省现阶段处于工业化中后期,而"一带一路"沿线国家处于不同的工业化阶段,形成了不同的优势产业类型,浙江与"一带一路"沿线国家贸... "一带一路"是中国特色社会主义新时代进一步深化开放的重大战略部署。浙江省现阶段处于工业化中后期,而"一带一路"沿线国家处于不同的工业化阶段,形成了不同的优势产业类型,浙江与"一带一路"沿线国家贸易潜力巨大。本文选取越南、印度尼西亚、泰国、沙特阿拉伯、伊朗、南非6个国家作为分析样本,采集杭州海关与上述国家进出口数据,进行产业内贸易指数计算,并对机电、纺织、化工三大重点行业国际贸易情况进行分析,最后对浙江与"一带一路"沿线国家外贸发展提出建议。总体发展思路是,针对"一带一路"沿线国家不同的产业梯度及其与浙江省产业不同的竞争状态,对于产业内贸易指数高的行业,应着重产品差别化,对产业内贸易指数较低、互补性强的行业,则应着眼于利用"一带一路"带来的战略机遇,大力拓展新兴国家市场。 展开更多
关键词 “一带一路” 产业内贸易 差异化
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A Comparative Study of Workplace Environment against Industrialization Stage and Income Level
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作者 刘红艳 胡立君 刘文胜 《China Economist》 2013年第3期84-95,共12页
This paper explores the improvement of the workplace environment in the context of industrialization evolution by comparing statistics from China, the U.S., Japan and other nations at various levels of economic develo... This paper explores the improvement of the workplace environment in the context of industrialization evolution by comparing statistics from China, the U.S., Japan and other nations at various levels of economic development. The study reveals that, compared either with the U.S. and Japan at similar stages of industrialization or many developing and developed nations at different income levels, China has certain advantages when it comes to the improvement of its workplace environment. This report concludes that China is not a country with low labor standards, as is widely accepted. 展开更多
关键词 workplace environment industrialization evolution comparative analys&
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The Female Resisters Under the Patriarchy in Song of Solomon
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作者 JING Jing JING Xia 《Journal of Literature and Art Studies》 2015年第9期734-738,共5页
The present paper is an analysis of the female resisters under the patriarchy in the African-American female writer, Toni Morrison's Song of Solomon, which was published in 1977 and won the National Book Critics Circ... The present paper is an analysis of the female resisters under the patriarchy in the African-American female writer, Toni Morrison's Song of Solomon, which was published in 1977 and won the National Book Critics Circle Award and American Academy and Institute of Arts and Letters Award. The paper focuses on how the females in Song of Solomon--Ruth and her Daughters--resist the patriarchy. 展开更多
关键词 FEMINISM female resisters resist the patriarchy
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CGWIC Will Provide Launch Services for CBERS-04A
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作者 MA Jinjing 《Aerospace China》 2017年第4期63-63,共1页
China Great Wall Industry Corporation(CGWIC)under CASC,and the Brazil National Institute for Space Research(INPE)signed a launch service contract for the China-Brazil Earth Resources Satellite-04A(CBERS-04A)rece... China Great Wall Industry Corporation(CGWIC)under CASC,and the Brazil National Institute for Space Research(INPE)signed a launch service contract for the China-Brazil Earth Resources Satellite-04A(CBERS-04A)recently,marking a new step in space cooperation between the two countries. 展开更多
关键词 CBERS CGWIC Will Provide Launch Services for CBERS-04A
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