“大所制”改革助推供电所管理水平提升

按照"供电所+供电服务站"的机构设置模式,科学优化供电所设置,将原有的11个供电营业所优化整合为3个供电所,加大了对供电所机构、人员与业务的专业化、集约化管控程度,以标准化建设为依托,建立健全一线人员激励机制,"大所制"运行一年多来,实现了全县供电区域内农村电网供电保障能力和供电所基础设施、人员技能、供电质量、绩效指标、服务水平等明显提升.

明代渔政制度构成、运行及嬗变考释——以湖广地区为中心

明代渔政制度由河泊所制、业甲制和贡课制共同构成。经考证,河泊所沿袭元制,是受有司督管同时具备较强独立性的朝廷派驻机构,由河泊官与户、工、礼部对接,承担渔户管理与贡课征缴之责。明初湖广地区河泊所数量众多,因设置过滥、藩王侵占及垸田开发等因素,在宣德以后经历了三次裁革高峰;业甲制是以"赤历册"为基础的渔户组织和管理制度,"业甲"为社区单位,每"业甲"辖十二至十五"业户"不等。"业总"指"业户"之总,其职能更趋近于"吏";贡课制包括名贵鲜鱼、鱼产品上贡和鱼课的征缴。明代鱼课经历了先课米后课钞(包括实物、折色)再课银的演变。鱼课总额亦在嘉靖、万历年间急剧减少,出现征收范围扩大及转嫁田赋现象。

社会主义所有制理论的重大突破

本文对公有制经济和公有制主体地位的内涵的新突破以及对公有制经济的主导作用作出的科学论断等方面探讨了十五大报告的有关所有制的一系列新思想。并明确肯定十五大对传统所有制理论的重大突破，将指引我国所有制结构走向合理和完善，以更加适应市场经济发展的客观要求，推动我国生产力加速发展。

农村派出所协助维护县乡道路交通秩序的实践与思考

交巡警警力不足造成了当前县乡道路交通失管失控、事故损失不断上升的现象。应在一些地方农村派出所协管交通的实践基础上,建立将交巡警重点整治和农村派出所日常管理相结合的管理模式,以探索县乡道路交通管理在现有法制体系下的新方法。

一种轮胎材料

由长沙丰畅车辆工程技术有限公司申请的专利(公开号CN 108530721A,公开日期2018-09-14)'一种轮胎材料',涉及的轮胎胶料配方为:橡胶50~100,炭黑60~120,粘结剂10~20,聚芳酰胺2~5,促进剂2~3。该配方胶料成本低廉,所制轮胎寿命长、抓着性能好.

Foreign Direct Investment with Chinese Characteristics:A Middle Path Between Ownership-Location-Internalization Model and Linkage-Leverage-Learning Model

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.

The Impact of Changes of Property Rights on Farmland Use:An Empirical Study of China during Transition

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.

The concept of capital before and after industrial revolution： Islamic versus market economy

The concept of capital and ownership of capital in market economy and Islamic economy is different. Also the role that capital is expected to play in the economy is different in two economic systems. One of the key elements in creation of the capital （capital formation） is interest rate. In Islam interest is strictly forbidden. This paper reviews the concept of capital and the process of capital formation both before and after industrial revelation. In that context it also looks at the function of interest rate during the time of Prophet Mohammed and the present time.

Comparative Analysis of Managerial Ownership and Its Effect on Corporate Performance in Selected Asian and European Transition Economies

This paper analyzes determinants and consequences of managerial ownership within ownership structures of the selected European and Asian transition countries. Focus of the analysis is the influence of the specific unification of ownership and control on corporate performance. Findings in the paper are based on research that produced empirical data for Croatia which is subsequently compared with evidence from other Asian and European transition countries facing the same issues. Consequently, transitional ownership structures, influenced by actual privatization process, like emergent corporate governance mechanisms, highly concentrated ownership and undeveloped markets for corporate control are also described. Research findings show that direct or indirect managerial ownership are important phenomena in transition countries, research has also shown that stable and concentrated managerial ownership have positive effects on firms＇ profitability in the observed transitional environments.

Structure and Ownership of Agricultural Land in Poland in the First Years of New Millennium

Poland is characterized by a high relations, existing in the past, low level of overpopulation. Concentration of agricultural share of agricultural land in total surface. economic development, compared to the land is observed on areas with fertile soils This is the effect of the socio-economic countries of Western Europe, and rural and in the less industrialized central and eastern parts of the country. The lowest shares of agricultural land are observed on areas featuring natural conditions disadvantageous for farming, the highly forested North-Western Poland, and the areas characterized by high degree of industrialization and urbanization. The contemporary ownership structure in Poland is the effect of historical transformations of the social, economic and political relations. The pattern of the ownership structure developed over the centuries, and it is the resultant of the diverse socio-economic processes.

Audit Quality, Legal Systems, Investment Opportunity Set and Ownership Structure： Evidence From United States, France and Germany

This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of country, investment opportunity set and ownership structure which have influence of audit quality.Empirical results show, initially, that specificities of legal system are positively associated with audit quality appreciated by size of audit firm. Then, the results reveal that investment opportunity set influences partially size of audit firm. Finally, ownership structure influences negatively the search for a high audit quality

Research on the capital structural optimization based on the coexistence condition of company＇s income tax and individual income tax

Capital structure denotes enterprises＇ form and proportion relation of various long-term funds source. The capital structure is the combination problem of the long-term funds about enterprise development and it is the quantity and proportion between every fund form. This paper analyzes the various factors which affect capital structural decision-making, and introduces capital structural optimization theory of the shelter benefit of tax revenue and bankruptcy cost balance. It studies the method and the evaluation criterion of capital structural optimization. And it constructs capital structural optimization model of coexistence condition of company＇s income tax and individual income tax. This will be very helpful for the rationality of enterprise capital structure.

The Empirical Research on Family Ownership and Earning Quality in China

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.

Embedded Journalism Within the Framework of Changing Ownership Structure of the Media

Inclination of capital groups--which realize widening impact field of media-to media sector due to relationships based on interests, and relationships/dilemmata between the governing parties and the capital owners have paved the way for a unilateral media structure not hearing the voice of others/local people. It is seen that the main stream media becomes more and more under direction of capital groups. Because of the effects created by the Second World War II, also war and media relation has gain different dimensions. Together with this differentiation, a new notion was born in the field of journalism during occupation period of the lraq by the USA--Embedded Journalism This notion, called as ＂embedded journalism＂ in English can be translated as ＂yapismislik--attachment＂, ＂gomulmusluk---embeddedness＂, and ＂yamanmis-patched＂ in Turkish. In this connection, developments which have also been realized in the media economics in line with globalization process as seen all other aspects of life, changing of ownership structure in the media, and increase of concentrations, monopolization will be scrutinized in our study in addition how the fact of embedded journalism has affected the most important mission of journalism, objectivity within the framework of relations between journalism and government.

Family Ownership Type and the Intemational Involvement of SMEs： Empirical Study of Agency Theory in East Java Indonesia

This paper briefly draws the dimension of small, micro and medium enterprises＇ （SMEs） behavior in terms of internationalization strategy based on the ownership structure among SMEs in East Java. The finding is very interesting when there is no ownership structure variation, so the decision to choose international involvement could not be supported. Also, the scale determination is not becoming constraint of SMEs in East Java to involve internationally, especially thought export strategy. However, several aspects are considered to control the export behavioral dimension which is research and development （R＆D） and sales, significantly. The result shows that there still are other elements except ownership type could impact internationalization strategy choices of SMEs in East Java.

SOE Dominance of Financial Capita Takes a Toil on Chinese Economy

From the perspective of financial distortoin and using the statistics China＇s industrial enterprises between 1999 and 2007,this paper examines the relationship between corporate ownership and ROIC （return on invested capital）.Our empirical results suggest that SOEs have a for lower ROIC average compared to enterprises of the forms of ownership,and that private enterprises have the highest ROIC.In addition,this paper＇s numerical simulation results indicate that if financial distortion is eliminated,so that more financial resources can be redirected to private enterprises with a higher ROIC,China＇s GDP growth could be increased by 2 to 8 per cent over the current level.

An Empirical Research of Ethical Banking in Turkey

Ethical banks can be defined as financial institutions providing both social and economic profitability for the society and environment. Placement of assets and avoiding social exclusion are significant factors that differentiate ethical banks and the rest of financial intermediaries. Ethical banking is a new concept in Turkey. This paper analyzes the situation of ethical banking by examining the significant differences in lending behaviors of 49 Turkish banks in terms of their functions and ownership structures. We conducted non-parametric tests of Kruskal Wallis, Jonckheere-Terpstra, Mann-Whitney, Kolmogorov-Smirnov and Wald-Wolfowitz. We found that in terms of ownership structure, state-owned banks are more ethical than private banks when the placement of assets and avoiding social exclusion factors are considered. In terms of function, participation banks locate their funds to social value generating sectors more ethically than deposit and development banks. From the avoiding exclusion aspect, deposit banks are more ethical than other functional banking groups （i.e., participation and development banks）.

China＇s Marketization since WTO Accession

After joining the World Trade Organization （WTO）, China has intensified market-oriented reforms in the renminbi exchange rate, foreign trade, utilization of foreign funds, and foreign-related economic laws etc. In terms of ownership structure, a move from state-owned asset management system policies toward non-publiclyowned enterprises has been undertaken. In addition, China has proactively reformed the government administration system.

China-US Trade Balance under the Ownership-based Statistical System

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.

Transparency Reports as a Red Flag for Quality Control of Audit Firms The Republic of Macedonia Experiences

A full application of the new auditing law dated 2005 meant, among other things, an obligation for audit firms to present transparency reports. In the period of 2007-2010, audit firms overcame the barrier and started disclosing the data on their operations, being treated as confidential for a long period of time. A continuous period of four years might seem to be a short period to create a big picture of the developments in the audit profession in the Republic of Macedonia. However, the issue of who, how, and for what purposes these data were used remains open. Pursuant to Article 7 of the Statute of the Institute for Certified Auditors of the Republic of Macedonia （ICARM）, the institute is in charge of carrying out quality control. In 2010, ICARM carried out, for the first time, quality control over the operations of audit firms in 2009. Did ICARM use and how much did it use the data from the transparency reports in the process of selecting the entities to be subjected to quality control？ Is it possible to establish relation between transparency in the operations of the audit firms and improvement of quality of services they offer to their clients？ The authors will try to provide the answers to the abovementioned questions in this paper.