As the most important institutional arrangement in modem corporate, corporate governance is playing an increasingly important role in Chinese market economy, and its effect to auditor change is also being increasingly...As the most important institutional arrangement in modem corporate, corporate governance is playing an increasingly important role in Chinese market economy, and its effect to auditor change is also being increasingly tapped in recent years. This paper summarizes the reason of auditor switching, especially the elements of corporate governance. Then by selecting the A-share listed companies in China as a sample, the authors use statistical test and logistic regression analysis to explore how the 15 factors of corporate governance which are based on the indicators of Nankai University evaluation system affect auditor switching. The results show that the largest proportion of shareholding, the proportion of independent directors, and board meetings which on behalf of the level of corporate governance, have a significant and negative correlation with auditor switching. The results also show that full disclosure, litigation, and arbitration which on behave of the level of corporate governance have a significant positive correlation with auditor switching.展开更多
To promote modem agricultural equipment level is one characteristic of constructing and developing modem agriculture in China. This paper makes up stepwise linear regression analysis model of influence factors of mode...To promote modem agricultural equipment level is one characteristic of constructing and developing modem agriculture in China. This paper makes up stepwise linear regression analysis model of influence factors of modem agricultural equipment level, and chooses rural labor, per capita income of rural residents, rural investment, proportion of people at secondary education level and at higher level in per hundred rural labor force and arable land area as independent variables, and total power of machine as induced variable. The major results show that the relativity of modem ag- ricultural equipment level, rural investment and education level of peasants is remarkable, and they are the major influence factors of modem agricultural equipment level. Raising investment level of rural infrastructure construction as well as and research and devel- opment and promotion of advanced and applicable modem agricultural equipment, improving quality and education level of peasants can accelerate the development of China's modern agricultural equipment effectively in the process of agricultural sustainable development.展开更多
In this paper, we conduct research on the trend of modern interior design education reform from the perspectives of aesthetics and traditional regression. Professional interior design technology is to adapt to the nee...In this paper, we conduct research on the trend of modern interior design education reform from the perspectives of aesthetics and traditional regression. Professional interior design technology is to adapt to the needs of economic development of practical talents in the central plains, with the spirit of the "seeking truth from facts" , pinpoint the target of profession fostering, established the reasonable personnel training mode, trying to explore suitable for the market need of professional personnel training mode and practical teaching methods, architecture art and design professional teaching system in higher vocational colleges. Interior design professional teaching reform goal, the guiding ideology, clear, clearer thinking pay attention to professional skills and professional quality education, skills, for body, quality as the soul. Our research starts from the basic analysis of aesthetics and traditional regression to propose the novel educational paradigm that is innovative.展开更多
文摘As the most important institutional arrangement in modem corporate, corporate governance is playing an increasingly important role in Chinese market economy, and its effect to auditor change is also being increasingly tapped in recent years. This paper summarizes the reason of auditor switching, especially the elements of corporate governance. Then by selecting the A-share listed companies in China as a sample, the authors use statistical test and logistic regression analysis to explore how the 15 factors of corporate governance which are based on the indicators of Nankai University evaluation system affect auditor switching. The results show that the largest proportion of shareholding, the proportion of independent directors, and board meetings which on behalf of the level of corporate governance, have a significant and negative correlation with auditor switching. The results also show that full disclosure, litigation, and arbitration which on behave of the level of corporate governance have a significant positive correlation with auditor switching.
基金one of the research outputs of the Second China Agricultural Census Projects (Program NO. N1203)Art Development Fund of Ocean University of China (Project No.H07YB02)
文摘To promote modem agricultural equipment level is one characteristic of constructing and developing modem agriculture in China. This paper makes up stepwise linear regression analysis model of influence factors of modem agricultural equipment level, and chooses rural labor, per capita income of rural residents, rural investment, proportion of people at secondary education level and at higher level in per hundred rural labor force and arable land area as independent variables, and total power of machine as induced variable. The major results show that the relativity of modem ag- ricultural equipment level, rural investment and education level of peasants is remarkable, and they are the major influence factors of modem agricultural equipment level. Raising investment level of rural infrastructure construction as well as and research and devel- opment and promotion of advanced and applicable modem agricultural equipment, improving quality and education level of peasants can accelerate the development of China's modern agricultural equipment effectively in the process of agricultural sustainable development.
文摘In this paper, we conduct research on the trend of modern interior design education reform from the perspectives of aesthetics and traditional regression. Professional interior design technology is to adapt to the needs of economic development of practical talents in the central plains, with the spirit of the "seeking truth from facts" , pinpoint the target of profession fostering, established the reasonable personnel training mode, trying to explore suitable for the market need of professional personnel training mode and practical teaching methods, architecture art and design professional teaching system in higher vocational colleges. Interior design professional teaching reform goal, the guiding ideology, clear, clearer thinking pay attention to professional skills and professional quality education, skills, for body, quality as the soul. Our research starts from the basic analysis of aesthetics and traditional regression to propose the novel educational paradigm that is innovative.