润乐慧雅 和和美美——记萍乡市安源区城北小学和美教育特色办学之路

江西省萍乡市安源区城北小学以"和美"作为学校的文化价值观。"和"是城北的性格——和衷共济、和而不同、和实生物。"美"是城北的精神——个性之美、和谐之美、统一之美。学校以"和润管理聚人心,和乐活动强德育,和慧课堂提质量,和雅环境润心田"为办学特色,共同营造和谐于心、美丽于行的校园。

车集选煤厂“四位一体”物资供应管理体系的构建与实施

分析了当前选煤厂物资供应管理现状,阐述了车集选煤厂"四位一体"物资供应管理体系的构建思路与实施情况。

Soil Wettability as Affected by Soil Characteristics and Land Use

Depth distribution of soil wettability and its correlations with vegetation type, soil texture, and pH were investigated under various land use (cropland, grassland, and forestland) and soil management systems. Wettability was evaluated by contact angle with the Wilhelmy plate method. Water repellency was likely to be present under permanently vegetated land, but less common on tilled agricultural land. It was mostly prevalent in the topsoil, especially in coarse-textured soils, and decreased in the subsoil. However, the depth dependency of wettability could not be derived from the investigated wide range of soils. The correlation and multiple regression analysis revealed that the wettability in repellent soils was affected more by soil organic carbon (SOC) than by soil texture and pH, whereas in wettable soils, soil texture and pH were more effective than SOC. Furthermore, the quality of SOC seemed to be more important in determining wettability than its quantity, as proofed by stronger hydrophobicity under coniferous than under deciduous forestland. Soil management had a minor effect on wettability if conventional and conservation tillage or different grazing intensities were considered.

The study of the life cycle of technology assessment model

The life cycle of technology is one of the most important indexes to weigh up the risk of the investment to neo tech.There are so many uncertainties because it is conditioned by a lot of factors,we can not make a rational forecasting by traditional assessment method.So this paper gives a comprehensive consideration to the factors that influence production and makes some modification to production function, and establishes the life cycle of technology assessmet model by the method of fuzzy mathematics. So it quantifies the risk of investment.We can take it as one foundational index for the decision making of the investment.

Internal Control, Equity Incentives and Accrued Earnings Management

In recent years, there have been a lot of domestic and foreign earnings manipulations. Therefore, it is of great significance to study earnings management and its influencing factors in order to restrict earnings management and ensure the quality of accounting information. This paper studies the impact of internal control related earnings management, and incorporates equity incentives into the impact analysis framework of internal control related earnings management, and studies the effect of equity incentives on the relationship between internal control and accrued earnings management.

Introducing Stakeholder-Based Frameworks for Post-merger Integration （PMI） Success

The importance of stakeholder relationship management for successful integration in post-merger management is not doubted. The establishment of a new powerful trend in investments produces strategic shifts in strategic management. Shareholder wealth maximization way of thinking is changing to stakeholder wealth maximization where a company＇s value management system is based not only on economic profit maximization, but also on environmental, social, and governance （ESG） maximization. There is especially a high need for a management system that can be used by mergers and acquisitions （M＆A） practitioners during integration process. There is a critical need for metrics which can trace the interests of all stakeholders, because to achieve success in integration, it is no longer acceptable for management to focus solely on the needs of one or two stakeholder groups. In this article, the authors have introduced two frameworks： sun cube and stakeholder relationship matrix. These tools can be useful in mergers and acquisitions （M＆A） process for conducting a stakeholder analysis.

An Empirical Study on Earnings Management of Loss Listed Companies in China

This paper studies the issue of earnings management of loss listed companies in our country. We find that the loss llsted companies did not make any significant profit-making earnings management during the first loss year, while in the turning-around year, they made clear profit-making earnings management. This shows that the loss listed companies in order to avoid continuous losses, to prevent the company＇s stock price continued to decline, will be in the loss-making annual profit management.

When Newspapers Go Mobile： Utilizing the Third Screen to Make a Profit

This paper examines the effect of adding the third screen to current newspaper business models. Newspapers have begun to employ such technologies to bolster audience numbers and to attract more advertisers. The comparison of the old revenue model of newspapers with a new emerging business model utilizing newer technologies allows a framework of a possibly new model to be applied to older models. Media are desperate to gain audiences lost in the past decade and trying to reformulate their current business models to reflect new technology. The way media are framing the third screen as a possible savior to their current business model shows that the media realize the old model of revenue through advertising and subscriptions is antiquated. This paper presents a new business model for media by embracing new technologies and adds to current scholarship of media management in a new technologically inclined world.

PetroChina Sees Tremendous Rise in Profits in First Half of 2005

PetroChina seized the favorable opportunity when the international oil price was raising and the domestic market demand in China was strong to enlarge production and optimize the operation management actively in the first half of this year, which making it＇s all indicators of the production and operation see fully upgraded and enabling sustainable rapid and effective development.