从市公所到区公所——20世纪上半叶无锡城区管理体制的演变与分析

20世纪上半叶,在中国政局的大变迁中,城区管理体制也发生了"范式"更替,开始从分散到集中,从绅治到官治。本文以无锡为例,具体描述这种变化的轨迹:20世纪初年,小小的无锡县城里有两个县衙,城区管理碎片化,完整的行政区域被各层级的行政区切成块状分别进行管理;1910年市自治公所成立后,实行城乡分治,城区管理一体化;国民党执政后,"国家"加强了对"社会"的控制与渗透,由绅商掌控的地方性行政系统"市公所"被国家行政系统"区公所"所替代,城区管理由"自治"转为"官治",走向行政化与官僚化。但以钱孙卿为首的绅商们依托商会、县市公产公款管理委员会等合法社团,继续干预城区管理与地方政治,国民政府在地方所推行的行政化遇到绅商强有力的挑战,只得适可而止。

20世纪20年代的上海地方自治

1914年上海市政厅被取消,清末民初上海自治宣告结束。北洋政府在一些文件中,一直宣示要回复自治,但迟迟未实行。袁世凯复辟帝制失败后,中国的政局为军阀势力所主导,社会日益动荡不宁,在这种状态下,从中央回复自治的希望变得渺茫。而各省之更具有独立性,反而为自治的恢复提供了较大的空间。在上海士绅阶层不懈努力下,1923年上海市公所成立,上海地方自治进入市公所时期。这个时期的自治是上海士绅由下而上发起。

东瀛取经记——访日日记摘抄(下)

8月18日我醒得很早。窗外灰蒙蒙一片,四周寂静极了。我来到山坡下一个卵石垫底的温泉池晨浴。低垂的云层笼罩着整个山谷,细雨象过筛的粉末从空中撇下。“山の家温泉旅馆”那座农舍式的木构房子,在细雨和温泉蒸气编织成的飘忽不定的帷幕后面时隐时现,使人仿佛置身于童话的神奇境界之中。昨天在美利河小学的活动结束时松沢对我说:“今晚换个住处,好让你对北海道的自然风光有多一层体会。”我们一行六人于是摸黑来到这处离镇数里的“世外桃源”。早餐后我们便驱车来到渡岛半岛南部美丽的港口城市函馆。参观市立函馆博物馆、早期的函馆市公所和中国会馆后,我们乘海峡线穿过著名的轻津海峡隧道,换新干线到古川。

台湾光复初期闽台的互助与赈济初探

台湾光复初期,闽台社会各界在许多方面开展互助合作,如协助台胞返籍、粮食互济,捐款救灾、关心资助贫困学子等,充分体现了兄弟相扶持的情分,谱写了一曲闽台关系的感人篇章。遗憾的是,长期以来,学术界对这一方面的研究极其有限。本文通过相关的档案和报刊资料。

Relationship of public preferences and behavior in residential outdoor spaces using analytic hierarchy process and principal component analysis—a case study of Hangzhou City, China

This study examined public attitudes concerning the value of outdoor spaces which people use daily. Two successive analyses were performed based on data from common residents and college students in the city of Hangzhou, China. First, citizens registered various items constituting desirable values of residential outdoor spaces through a preliminary questionnaire. The result proposed three general attributes (functional, aesthetic and ecological) and ten specific qualities of residential outdoor spaces. An analytic hierarchy process (AHP) was applied to an interview survey in order to clarify the weights among these attributes and qualities. Second, principal factors were extracted from the ten specific qualities with principal component analysis (PCA) for both the common case and the campus case. In addition, the variations of respondents’ groups were classified with cluster analysis (CA) using the results of the PCA. The results of the AHP application found that the public prefers the functional attribute, rather than the aesthetic attribute. The latter is always viewed as the core value of open spaces in the eyes of architects and designers. Fur-thermore, comparisons of ten specific qualities showed that the public prefers the open spaces that can be utilized conveniently and easily for group activities, because such spaces keep an active lifestyle of neighborhood communication, which is also seen to protect human-regarding residential environments. Moreover, different groups of respondents diverge largely in terms of gender, age, behavior and preference.

Segmental reporting by Malaysian companies： IAS 14 versus MASB 22

This paper reports on the effects of a local standard, MASB 22, on disclosure practices among Malaysian companies and whether the introduction of MASB 22 has resulted in greater level of disclosure with respect to segmental reporting in Malaysia compared to its predecessor segmental reporting under IAS 14. Based on the Annual Reports of top 53 by market capitalization companies listed on the main board of Bursa Malaysia in 2003, findings indicate that MASB 22 has improved segment disclosure practices of sample companies compared to IAS 14 regime, with greater number of line of business and geographical segments reported by sample companies.

Urban Transformations and the Importance of Public Spaces and Urban Places

The aim of this essay is to understand the relationship between the media and the city. It is based on qualitative text analysis of theories and arguments from within urban sociology and media and communication. Two questions are posed：（1） what assumptions are the relationship characteristics between the media and the city based on？ and （2） what communicative changes in the relationship between the media and the city are historically noticeable？ The results are that： （1） the characteristics of the relationship between the media and the city are based on the assumption that the role of the media in society is closely intervened with the rise of the modern city and the urban society; and （2） four phases of communicative changes up until today are noticeable. First-hand experiences decreased and second-hand contact became more common, more shallow and rational due to the population sizes of the modern cities. The first-hand experiences continue to decrease but also the second-hand experiences. The latter is due to the increased importance of visual representations, and that the perceptions of the city became more important. As consequences people no longer always know from where their experiences steam. The implications of the characteristics of the relationship between the media and city are further discussed in terms of the importance of public spaces and public places.

Cross-Listing and Valuation Effects＂ Evidence From Nairobi Securities Exchange

The purpose of this study is to analyze the valuation effects of cross-listing. The study has conducted a univariate analysis of the Tobin＇s Q and the market-to-book ratio for the period before and after the cross-listing by using paired tests. Non-cross-listed firms are then included in multivariate regressions by using pooled Time Series Cross Section （TSCS） and Panel Corrected Standard Error （PCSE） regressions for a period of 13 years to find out if there is a difference in the valuations between cross-listed firms and non-cross-listed firms. The study＇s results indicate that the Tobin＇s Q of cross-listed-firms increases two years prior to cross-listing and that it continues to increase two years after cross-listing. The market-to-book ratios also show an increase two years prior to cross-listing and up to one year after cross-listing, then decrease in the second year after cross-listing. When non-cross-listed firms are included in the analysis, results indicate that cross-listed firms are valued higher than non-cross-listed firms. When data are portioned for positive earnings per share （EPS） and dividends, results indicate that valuation is the highest when EPS is positive. Since segmentation theories cannot be ruled out, the study＇s findings are more in support of the growth opportunity hypothesis.

Audit Committees： How They Affect Financial Reporting in Nigerian Companies

This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies＇ annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev （2002）＇s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.

Techniques and Methods for Urban Regeneration and Quality Improvement for Suburbia

The paper is based on the results of two research experiences： an European research titled ＂Improving the Quality of Suburban Building Stock＂ （COST Action TU0701 ） and an Italian National Research project called ＂Renovation, Regeneration and Valorization of Social Housing Settlements Built in the Suburban Areas in the Second Half of Last Century＂ （PRIN 2010-2012）. The paper summarizes the researches outputs whose main aim was to illustrate the potentialities of different strategies for the improvement of suburbs. In order to implement different strategies for the refurbishment of suburban areas, researches were aimed firstly at the identification of several case studies that are representatives of the European panorama because of their typology, construction and state of physical and social deterioration. The final result was a collection of examples for the urban regeneration, gathered from case studies but offering a wide-scale of applications on public housing complexes. The paper highlights different approaches and strategies taken by different countries towards the methodologies of assessing, refurbishing and adding new value to the suburban areas, in view of increasing not only the quality of buildings but also the quality of public spaces and services, for a better quality of life of the citizens.

The New Method to Determine Ownership Stake to Exercise Control： An Empirical Analysis on Italian Companies

The idea of this work arises from the analysis of the researches developed in the literature on topic of ownership and control that are mostly based on threshold of ownership stake to determine control equal for all companies and, in most cases, not supported by theoretical arguments and empirical evidences. In fact, the aim of this paper is to build a new method of determining the threshold of ownership stake that allows the shareholder to exercise control. In particular, this survey uses all Italian listed companies as reference, and the minutes of the Ordinary and Extraordinary General Meetings of shareholders, in 2009-2012, as database. The topic can be enriched with further and future researches aiming to adapt this new method in a cross-country investigation and so to identify the different threshold for the countries, on the basis of the different national laws regarding the ownership stakes that affect the control.

Test for Investor Rationality for Companies Listed at the Nairobi Stock Exchange

Investors have traditionally been viewed as economically rational individuals who make decisions based on all available information. They have been assumed to use probability functions to arrive at the most optimal decision. More recent studies propose that investors are irrational and systematically overreact to good and bad information events. The concept of the rational investor has been supported by among others Efficient Market Hypothesis and Modem Portfolio Theory. Other studies opposed to the notion of rational investors have identified psychological biases that influence decision making process of an investor, and leading them to make irrational decisions. Several anomalies have been identified that deviate from rational behavior. The objective of this paper was to test for investor rationality for companies listed at the Nairobi Stock Exchange. This paper tested overreaction by investors to news and performance of companies listed at the Nairobi Stock Market as an anomaly that has been proven in other markets. The test involved forming companies into two portfolios, one of extreme good performers and the other of extreme poor performers during the base year. Performance of these portfolios was analyzed for a nine year period from the year of portfolio formation. The results are consistent with the notion of overreaction, showing that investors overreact to both good and bad news. Over the study period the loser portfolio outperformed the winner portfolio by about 35.92%. This confrere that investors are irrational and make decisions based on some biases.

Improving Conviviality in Public Places： The Case of Naples, Italy

Under the umbrella concept of conviviality in public spaces, a research project on the rehabilitation of urban areas for commercial and retail uses---as engine of a complex process of production of places for social and cultural mixit6--has been defined. The aim of this research has been to produce useful tools for coping with the abandonment of public spaces in former commercial urban areas, without generating anonymous and globalized commercial districts. Through involving local stakeholders in a participatory process, the first phase of the research here presented needs to demonstrate the possible effectiveness of a pilot action plan in dealing with both isolation and gentrification processes of historical centres. The main hypothesis is that traditional retailers should be considered an essential element to ensure effective public use of urban public spaces. The research methodology is based on a qualitative approach. Focussing on the process of impoverishment within local commercial districts, the research group started working with local stakeholders in order to identify priorities and criticisms for enhancing a regeneration process. The case study to be carried out in Naples is the historical market place of Piazza Mercato in the Citth Bassa of Naples （Italy）.

The Relationship Between Working Capital Management and Profitability of Companies Listed on the Johannesburg Stock Exchange

Efficient working capital management is an integral component of the overall corporate strategy to create shareholders＇ wealth. This paper seeks to extend findings regarding the relationship between working capital management and profitability. A sample of 69 companies listed on the Johannesburg Stock Exchange （JSE） for the period from 1998 to 2008 was selected. The results revealed a statistically significant negative relationship among profitability （as measured through gross operating profit）, the cash conversion cycle （CCC）, and number of days accounts receivable （AR）. The results also revealed a positive and significant relationship among profitability, the number of days accounts payable （AP）, and the number of days inventory （INV）. The results suggested that managers could increase their company＇s profitability by effectively managing the CCC and its components.

IC Reporting in Traditional Sectors of Malaysian Public Listed Firms

One of the significant effects of the knowledge economy is the introduction of new business models with resulting creation of intangible resources represented by intellectual assets. In spite of its clear contribution to a firm＇s sustainability of performance, recognition of these intellectual assets in the financial statements do not correspond with their significance as they have to rigid criteria set by conventional accounting standards. This study seeks to assess the level of intellectual capital （IC） resources reported in Malaysian companies in the traditional sectors of the economy and examine their reporting trends in the annual reports of these companies from years 2003 and 2008 Data was collected from companies listed in the main board of Malaysia Stock Exchange （or Bursa Malaysia） and content analysis was applied. Results show that the extent of IC reporting in the annual accounts of listed companies in traditional sectors is slightly above average.

Constraints of Municipal Solid Waste Management： A Case Study of Mbarara Municipality

Despite the presence of bye-laws, solid waste management continues to be an issue in Mbarara municipality with households and businesses continuing to dump solid waste on open plots, low-lying areas, public spaces and rivers, or simply burning it in their backyards. This qualitative study aimed at establishing reasons as to why there was still improper solid waste management in Mbarara municipality and also establishing its constraints. Tools used included semi-structured questionnaires, observation and photographs. Two hundred and ninety-four participants （24 solid waste collectors, eight municipal council members and 262 community members） participated in the study. The study revealed both insufficient budget （87.5%） and insufficient equipment （50%） as the most common policy challenges in implementing proper solid waste management. Solid waste collectors not being comfortable with their salaries （79.2%）, limited sensitization regarding solid waste management （66%） and limited necessary tools （58.3%） as other challenges faced by solid waste management policy makers and implementers and finally, community members having limited awareness about laws governing solid waste management （61.1%）. In conclusion, insufficient budget, insufficient equipment, poor motivation and inadequate sensitization were found to be the major reasons as to why there was still improper solid waste management in Mbarara municipality, western Uganda.

Effects of Managers＇ Self-interest Motivation on Listed Company＇ s Business Performance

In recent years, managers＇ self-interest motivation has been attracting more and more attention from both the academia and practice.Therefore, the ways and depth of managers＇ self-interest motivation influencing listed companies＇ operating performance has become a hot research area with important theoretical and practical significance. Based on the samples of A-share companies listed in Shanghai and Shenzhen stock exchange during 2012-2014. we studied different effects of managers＇ self-interest motivation on listed company＇s business performance under different situations.The innovation of this paper mainly lies in the following two points： on the one hand, we did not adopt the previous research methods which does not distinguish different kinds of company＇s business performance. Therefore, we divided business performance into two types firstly, then we made empirical text of the influences of managers＇ self-interest motivation on business performance by virtue of Hausman Model and drew related conclusions under different situations of operating performance. On the other hand, the index measuring managers＇ self-interest is relatively new.

一百年前从事小学教育的叶圣陶

楔子:今年是爷爷叶圣陶从教101周年。1912年的3月6日,17岁的爷爷开始担任小学教师。从他16岁生日的当天开始,爷爷开始坚持每天写日记。感谢爷爷日复一日的坚持,正是这些日记,让我们有幸能够了解,虽然叶圣陶一生看重教师这个职业,但"做教师"并不是他当年的理想。庆幸这些日记在战火中幸免于难,正是它们,完整地还原了100年前初为人师时的叶圣陶每天点滴的经历和感悟:

北平书摊儿

在北平,读书人闲来无事最好的消遣是逛厂甸遛书摊。厂甸在和平门外,元明时代叫海王村,清初工部所属的琉璃窑设在该处,所以改名琉璃厂。从厂东到厂西门,街长二里,廛市林立,南北皆同。这些店铺以古玩、字画、纸张、书籍、碑帖为正宗,从有清一代到民国抗战之前,都是文人墨客访古寻碑、看书、买画的好去处。

2008台北【石现风华】雅石展蜚声海外

2008年12月14日至12月21日,在台北县市立体育馆举办的为期八天的"石现风华"雅石展顺利落下帷幕。这是由台北县政府、板桥市公所主办,台北县雅石协会协办的会员成果汇报展。石展组委会广泛邀请了岛内雅石协会、石友以及韩国、马来西亚、中国大陆、澳门特区的赏石活动家共聚于一年一度的雅石盛会。韩国寿石会李铉德会长率团赴台,在开幕式上发表了热情洋溢的讲话,高度赞扬了台北雅石协会为组织一场场面宏大。