This paper presents the structure models founded in shallow seam, the roof asymmetry arch with three articulations in roof first weighting and the step voussoir beam in roof periodic weighting. These structure models ...This paper presents the structure models founded in shallow seam, the roof asymmetry arch with three articulations in roof first weighting and the step voussoir beam in roof periodic weighting. These structure models are differ from classic theory, it establishes the new roof control theory of instability structure roof, especially in shallow seam. Based on the new roof structure theory, the support working state of "given sliding load" is put forward, and the factor of load transmitting is introduced to determine the load on roof structure. Therefore, the proper and accurate calculating methods of support resistance are established. Based on this, the dynamic structure theory in shallow seam could be predicted.展开更多
Industrial clusters have been an important phenomenon of the global economy. The most important reason for its becoming the focus of people＇s attention and the popular mode of industry programming is continuous and p...Industrial clusters have been an important phenomenon of the global economy. The most important reason for its becoming the focus of people＇s attention and the popular mode of industry programming is continuous and powerful competitiveness ,The article analyzes this competitiveness, and points out some problems of China＇s industrial clusters, which directly affects its current competitiveness and further development. Finally, we propose stone specific measures of those problems.展开更多
This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, usin...This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled.展开更多
Is the adoption of best practice in business associated with improved environmental performance？ And what methods can he used to assess and compare the environmental practices and performance of different companies？...Is the adoption of best practice in business associated with improved environmental performance？ And what methods can he used to assess and compare the environmental practices and performance of different companies？ In this paper, through case anatysis, the business environmental practices and performance of five companies in the manufacturing sector were examined and scored. Assessing these companies practices and performance according to “The best practice model” designed by Australian Manufacturing Council （AMC. 1994）. The finding shows that there is strong correlation between environmental practices and performance of companies （r=0.85, p〈0.05）, and indicates that corporate paying attention to environmental issue will improve its all performances in business.展开更多
In general, based on the traditional operation and management model, innovation means reforming the activities of financial institutions, financial instruments, technology of financial services as well as organization...In general, based on the traditional operation and management model, innovation means reforming the activities of financial institutions, financial instruments, technology of financial services as well as organizational forms of financial markets, because promoting the overall development of the financial industry is the fundamental purpose of financial innovation, we should optimize the allocation of the existing resources of the financial institutions and improve financial efficiency, thus gradually promote the market competitiveness of financial institutions.展开更多
The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed companies is in the ...The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed companies is in the small-profit zone or in the large-loss zone, the probabilities that they get modified audit opinions increase. But the right-offering zone, accrual accounts and accounts below the line have no significant effects on the modified audit opinions. Besides, the author also finds that the ratio of accounts receivable to asset, debt ratio, previous year＇s audit opinion and change of CPA firms have significant positive effects on the modified audit opinions, while the ratio of major business revenue and size of companies have no notable effects. Some other factors such as cash ratio, age of the listing and CPA firm ranking have no consistent and continuous effects.展开更多
The transformation of internal auditing （IA） from the function of supervision, management and control-oriented to governance-oriented are fulfilled while governance-oriented internal auditing emerging from the deman...The transformation of internal auditing （IA） from the function of supervision, management and control-oriented to governance-oriented are fulfilled while governance-oriented internal auditing emerging from the demand of corporate governance. The governance-oriented internal auditing （GOIA） is a risk-based assurance and consulting activity designed to add value into the organization focusing on the effectiveness of corporate governance in supervision and assessment by compound professional aims. Governance-oriented internal auditing includes board auditing, strategic auditing, management responsibility auditing and risk management auditing, etc..展开更多
Clothing advertisement is an extremely important means of spreading clothing brands rapidly, therefore, many garment enterprises attach great importance to this kind of marketing mode-clothing advertisement. Domestic ...Clothing advertisement is an extremely important means of spreading clothing brands rapidly, therefore, many garment enterprises attach great importance to this kind of marketing mode-clothing advertisement. Domestic clothing advertisement is growing rapidly, but there are also some problems arising from it. This paper aims to analyze the current situation of domestic clothing advertisement, make some predictions of the development of clothing advertisement industry, and put forward some opinions and suggestions on how to keep up with the international pace in this field..展开更多
In today＇s globally competitive world, because of the globalization, new business patterns and the changing nature of consumers, the companies feel the necessity to act strategic in the market and to reach up the tar...In today＇s globally competitive world, because of the globalization, new business patterns and the changing nature of consumers, the companies feel the necessity to act strategic in the market and to reach up the target markets and sustain maximum customer satisfaction in order to compete and survive. In this context, within the study it is tried to define product positioning in international markets and global branding strategies conceptually and to focus on their contributions to the overall competitive advantage of the company. Initially, the study tries to present the association between product positioning and global branding approaches of the companies and sustaining competitive advantage. Justifications for the examination of the importance of companies＇ international product positioning and global branding orientations as a basis of creating competitive advantage were derived from the literature. It is suggested that the companies＇ product positioning and global branding orientations and sustaining competitive advantage are the important aspects in multinational management and international business areas. Therefore, the purpose of this study is to evaluate the impact of product positioning and global branding strategies of the companies with special references to various industries and global brands.展开更多
文摘This paper presents the structure models founded in shallow seam, the roof asymmetry arch with three articulations in roof first weighting and the step voussoir beam in roof periodic weighting. These structure models are differ from classic theory, it establishes the new roof control theory of instability structure roof, especially in shallow seam. Based on the new roof structure theory, the support working state of "given sliding load" is put forward, and the factor of load transmitting is introduced to determine the load on roof structure. Therefore, the proper and accurate calculating methods of support resistance are established. Based on this, the dynamic structure theory in shallow seam could be predicted.
文摘Industrial clusters have been an important phenomenon of the global economy. The most important reason for its becoming the focus of people＇s attention and the popular mode of industry programming is continuous and powerful competitiveness ,The article analyzes this competitiveness, and points out some problems of China＇s industrial clusters, which directly affects its current competitiveness and further development. Finally, we propose stone specific measures of those problems.
基金This paper is supported by National Natural Science Foundation of China （NoL70372028）, the ＂Projects 985＂ and ＂Projects 211＂ of Nankai University. It＇s the authors＇ responsibility to stand the errors in this paper..
文摘This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled.
基金Supported by the Soft Science of Shandong Province(No,A200418-3)and the Item"Eco-planning and Environmental Management in the Coastal Area of China"of the Environmental DevelopmentAgency of Canada(No.CIDA-Tier-1).
文摘Is the adoption of best practice in business associated with improved environmental performance？ And what methods can he used to assess and compare the environmental practices and performance of different companies？ In this paper, through case anatysis, the business environmental practices and performance of five companies in the manufacturing sector were examined and scored. Assessing these companies practices and performance according to “The best practice model” designed by Australian Manufacturing Council （AMC. 1994）. The finding shows that there is strong correlation between environmental practices and performance of companies （r=0.85, p〈0.05）, and indicates that corporate paying attention to environmental issue will improve its all performances in business.
文摘In general, based on the traditional operation and management model, innovation means reforming the activities of financial institutions, financial instruments, technology of financial services as well as organizational forms of financial markets, because promoting the overall development of the financial industry is the fundamental purpose of financial innovation, we should optimize the allocation of the existing resources of the financial institutions and improve financial efficiency, thus gradually promote the market competitiveness of financial institutions.
文摘The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed companies is in the small-profit zone or in the large-loss zone, the probabilities that they get modified audit opinions increase. But the right-offering zone, accrual accounts and accounts below the line have no significant effects on the modified audit opinions. Besides, the author also finds that the ratio of accounts receivable to asset, debt ratio, previous year＇s audit opinion and change of CPA firms have significant positive effects on the modified audit opinions, while the ratio of major business revenue and size of companies have no notable effects. Some other factors such as cash ratio, age of the listing and CPA firm ranking have no consistent and continuous effects.
文摘The transformation of internal auditing （IA） from the function of supervision, management and control-oriented to governance-oriented are fulfilled while governance-oriented internal auditing emerging from the demand of corporate governance. The governance-oriented internal auditing （GOIA） is a risk-based assurance and consulting activity designed to add value into the organization focusing on the effectiveness of corporate governance in supervision and assessment by compound professional aims. Governance-oriented internal auditing includes board auditing, strategic auditing, management responsibility auditing and risk management auditing, etc..
文摘Clothing advertisement is an extremely important means of spreading clothing brands rapidly, therefore, many garment enterprises attach great importance to this kind of marketing mode-clothing advertisement. Domestic clothing advertisement is growing rapidly, but there are also some problems arising from it. This paper aims to analyze the current situation of domestic clothing advertisement, make some predictions of the development of clothing advertisement industry, and put forward some opinions and suggestions on how to keep up with the international pace in this field..
文摘In today＇s globally competitive world, because of the globalization, new business patterns and the changing nature of consumers, the companies feel the necessity to act strategic in the market and to reach up the target markets and sustain maximum customer satisfaction in order to compete and survive. In this context, within the study it is tried to define product positioning in international markets and global branding strategies conceptually and to focus on their contributions to the overall competitive advantage of the company. Initially, the study tries to present the association between product positioning and global branding approaches of the companies and sustaining competitive advantage. Justifications for the examination of the importance of companies＇ international product positioning and global branding orientations as a basis of creating competitive advantage were derived from the literature. It is suggested that the companies＇ product positioning and global branding orientations and sustaining competitive advantage are the important aspects in multinational management and international business areas. Therefore, the purpose of this study is to evaluate the impact of product positioning and global branding strategies of the companies with special references to various industries and global brands.
