期刊文献+
共找到8篇文章
< 1 >
每页显示 20 50 100
关于辽宁省本溪市出土的金总领提控所印——从出土官印看金末东北的混乱 被引量:2
1
作者 高桥学而 姚义田 《历史与考古信息》 2000年第1期99-112,共14页
1986年6月辽宁省本溪市出土一方金代总领提控所印。在本文,笔者对此印提出一些看法,并试考察一下几个焦点问题。罗福颐对现存的官印有三点看法:第一,多数军官印是阵亡将士们生前佩带的;第二,是作为随葬品放在墓内的;第三,一王... 1986年6月辽宁省本溪市出土一方金代总领提控所印。在本文,笔者对此印提出一些看法,并试考察一下几个焦点问题。罗福颐对现存的官印有三点看法:第一,多数军官印是阵亡将士们生前佩带的;第二,是作为随葬品放在墓内的;第三,一王朝末期混乱期间(亡国乱离时)散失的。本文考察的金代官印,其特征与汉、魏有别,郡不是墓葬出土的,特别是金末元初的官印,虽很难说所有的官印都用过,但金朝是模仿宋朝的典章制度,仍可从已使用的官印中了解印、牌的使用方法。 展开更多
关键词 辽宁 本溪市 金代 总领提控所印 典章制度 中国 文物考古
全文增补中
关于八思巴字官印“甘肃等处行中书省照磨所印”
2
作者 宋洪民 《敦煌研究》 CSSCI 北大核心 2020年第1期95-100,共6页
《中国藏黑水城汉文文献》所收7张残片上钤有一方八思巴字元代官印,照那斯图先生暂定为"甘肃等处行中书省追没所印",我们仔细辨认印文并进一步考察《元史》等历史文献,最终确定该印文为"甘肃等处行中书省照磨所印"。
关键词 八思巴字 照磨所印
下载PDF
河北围场馆藏的两颗铜印
3
作者 石屹峰 《文博》 1991年第2期78-78,共1页
一、“别部司马”印(图一),铜质,正方形。边长2.4、厚0.9厘米。有孔桥形钮,钮高1厘米。1978年围场县北道乡出土。《后汉书·百官志》中记载:“
关键词 部司马 百官志 桥形 军司马 行军万户所印 九叠篆 北道 假司马 坎乡 天字号
下载PDF
滦平县发现三方金代官印
4
作者 沈军山 《文物春秋》 1993年第3期91-92,共2页
近几年,河北省滦平县在文物普查中发现金代官印三颗,保存皆完整,对于研究当时的职官制度和军事情况具有重要价值。现分别介绍如下: 1.神字号行军万户所印 于金沟屯镇曹窝铺村石头沟门北拐坡出土。铜质方形,每边长6.5,厚1.9厘米;矩形钮,... 近几年,河北省滦平县在文物普查中发现金代官印三颗,保存皆完整,对于研究当时的职官制度和军事情况具有重要价值。现分别介绍如下: 1.神字号行军万户所印 于金沟屯镇曹窝铺村石头沟门北拐坡出土。铜质方形,每边长6.5,厚1.9厘米;矩形钮,高3,宽3,厚1.7厘米。印正面阳文汉字篆书,二行九字,印文“神字号行军万户所印。” 展开更多
关键词 行军万户所印 文物普查 河北省滦平县 金代 行九 猛安谋克 职官制度 金沟 大定府
下载PDF
绥德县博物馆藏印考订
5
作者 张清文 史一媛 《文物鉴定与鉴赏》 2018年第2期25-27,共3页
陕西绥德县博物馆收藏有一批具有较高历史和艺术价值的印章,但是由于研究深入程度不足等原因,该批印章发表时释文、考证等方面有部分缺陷和讹误。文章在深入考释的基础上,对部分藏印的印文及时代背景进行重新订正。另外,文章对流传较广... 陕西绥德县博物馆收藏有一批具有较高历史和艺术价值的印章,但是由于研究深入程度不足等原因,该批印章发表时释文、考证等方面有部分缺陷和讹误。文章在深入考释的基础上,对部分藏印的印文及时代背景进行重新订正。另外,文章对流传较广的"诗文套印"也进行了一些考订和论证,以供印章研究者参考。 展开更多
关键词 绥德县博物馆 诗文套 万户所印 招抚之
下载PDF
章子國戈小考
6
作者 李家浩 《出土文献》 2010年第1期158-162,共5页
《殷周金文集成》著録的11295號章子國銅戈,[1]是1981年湖北省文物商店在枝江縣收購的,其上鑄有銘文。黄錫全先生曾撰《湖北出土兩件銅戈跋》一文(以下簡稱'黄文'),[2]對此戈的銘文、國别和年代加以研究,提出了一些好的見解。... 《殷周金文集成》著録的11295號章子國銅戈,[1]是1981年湖北省文物商店在枝江縣收購的,其上鑄有銘文。黄錫全先生曾撰《湖北出土兩件銅戈跋》一文(以下簡稱'黄文'),[2]對此戈的銘文、國别和年代加以研究,提出了一些好的見解。例如此戈的年代,黄文定在春秋中期,比起其他說法,就要合適一些。本文擬在黄文研究的基礎上,談一點不成熟意見,作爲補充。據《殷周金文集成》所印拓本,章子國戈援長16.6釐米,内長7釐米。援略上揚, 展开更多
关键词 研究 内長 先生 所印 湖北省 文定 銘文 國别 文集
下载PDF
Good Corporate Governance (GCG) Mechanism and Audit Delay: An Empirical Study on Companies Listed on the Indonesia Stock Exchange (IDX) in the Period of 2009-2011
7
作者 Bambang Bemby S Abukosim Mukhtaruddin Imam Mursidi 《Journal of Modern Accounting and Auditing》 2013年第11期1454-1468,共15页
Audit delay is a delay in reporting audit to the Indonesia Stock Exchange (IDX) after the allotted time of 90 days after closing the book. Delay to publish audit report will affect the value of infromation, causing ... Audit delay is a delay in reporting audit to the Indonesia Stock Exchange (IDX) after the allotted time of 90 days after closing the book. Delay to publish audit report will affect the value of infromation, causing a bad sign for the company. As good corporate governance (GCG) is one way to solve the different interests, practices, and culture, companies implement GCG in an attempt to get more value. This study aims to measure the impact of corporate governance mechanisms on audit delay in companies listed on the IDX in the period of 2009-2011. Variables of GCG mechanism consist of institutional ownership, number of audit committee members, and the percentage of independent commissioners. Purposive sampling method is used in sample selection procedure. Samples comprise 42 companies listed on the IDX. The simultaneous test results show that all the variables have a significant influence on audit delay. By the partial test, number of audit committee members has significantly affected audit delay, while institutional ownership and independent commissioners have no significant effect on audit delay. This study is limited to use only three variables to study their influence on audit delay in the reseach period of only three years. 展开更多
关键词 audit delay institutional ownership audit committees independent commissioners
下载PDF
The Effect of Real Activities Manipulation on Accrual Earnings Management: The Case in Indonesia Stock Exchange (IDX)
8
作者 I Putu Sugiartha Sanjaya Maria Fransisca Saragih 《Journal of Modern Accounting and Auditing》 2012年第9期1291-1300,共10页
There are three ways to manage earnings, namely, accruals earnings management, real activities manipulation, and shifting of core expense. The famous methods to manage earnings are accruals earnings management and rea... There are three ways to manage earnings, namely, accruals earnings management, real activities manipulation, and shifting of core expense. The famous methods to manage earnings are accruals earnings management and real activities manipulation. Usually, real activities manipulation is conducted on the going period. The action will increase the loss for the firms at the end of the period. To avoid the loss, managers will manage earnings through accruals (discretionary accruals). Therefore, the objective of this study is to investigate whether real activities manipulation positively influences accruals earnings management. To investigate the issue, this study collected data from Indonesia Stock Exchange (IDX). Samples of this study are the manufacturing companies. There are 196 firms from the year 2003 to 2007. The results of this study support the research hypothesis that real activities manipulation positively influences accruals earnings management. The higher the real activities manipulation effects, the higher the accruals earnings management at the end of the period.There are three ways to manage earnings, namely, accruals earnings management, real activities manipulation, and shifting of core expense. The famous methods to manage earnings are accruals earnings management and real activities manipulation. Usually, real activities manipulation is conducted on the going period. The action will increase the loss for the firms at the end of the period. To avoid the loss, managers will manage earnings through accruals (discretionary accruals). Therefore, the objective of this study is to investigate whether real activities manipulation positively influences accruals earnings management. To investigate the issue, this study collected data from Indonesia Stock Exchange (IDX). Samples of this study are the manufacturing companies. There are 196 firms from the year 2003 to 2007. The results of this study support the research hypothesis that real activities manipulation positively influences accruals earnings management. The higher the real activities manipulation effects, the higher the accruals earnings management at the end of the period. 展开更多
关键词 earnings management real activities manipulation accruals earnings management
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部