推荐厂刊 精益集团《精益报》

企业介绍:精益集团始创于1978年,现拥有精益、蓝光、光照、飞达、创诚五个公司,有微型轴、智能门窗两大产业,是专业生产用于航天卫星、汽车、家电、电动工具、IT等行业微型轴的企业。企业坐落于浙江奉化市,现有员工1500人。

1918年大流感在北京的流行及社会应对

通过系统整理18种民国报纸相关史料,探究1918年大流感在北京地区的流行及社会应对情况。记录1918年北京的春夏之交和秋季的两次大流感流行,政府及社会各界民众为防控流感疫情做出了相应的努力:负责公共卫生的京师警察厅购买、发放防疫药品,组织医生研讨疫病,发布、张贴防疫布告,并施行防疫、消毒;地方行政机构通过施诊、施药等措施,周济贫病;以汪仲鹤、郝植梅、杨铸园、马左泉、张月桥等为代表的中医药人,积极投身流感救治工作。中医中药尤其是银翘解毒丸、时疫清瘟丸等中成药的广泛使用,为减轻患者病痛、控制疫病蔓延发挥了重要作用。回顾百年前京城的这场大疫流行及防控,以期能为今后的疫病应对带来启发和借鉴。

张恨水先生二三事

笔名“张恨水”的由来老报人、著名作家张恨水,原名张心远,祖籍安徽潜山,1894年生于江西南昌,少时酷爱文学,尤喜南唐后主李煜的《乌夜啼》词:“林花谢了春红,太匆匆!常恨朝来寒重晚来风!胭脂泪,留人醉,几时重?自是人生长恨水长东!”于是取其中“恨水”二字作笔名,意在勉励自己要珍惜光阴,莫让年华付水流。“新民报三张”张恨水1923年在北平办《世益报》,1931年“九·一八”事变后,他“

A Geometric Process Repair Model for the Repairable System Consisting of One Component

This paper considers the optimal replacement problem of a repairable system consisting of one component and a single repairman, assume that the system after repair is not 'as good as new', by using the geometric process, we consider a placement policy T based on the age of the system. The problem is to determine the optimal replacement policy T * such that the long_run expected benefit per unit time is maximized. Also, the explicit expression of the long_run expected benefit per unit time can be found. In some conditions, the existence and uniqueness of the optimal policy T * can be proved, finally, we prove that the policy T * is better than the policy T * in .

从“一采出四稿”看对采访材料的充分利用

1992年2月14日的《新闻出版报》介绍了这样一件事:通讯员迟国维对三益公司一位劳模作了采访,这位劳动模范最突出的事例是,他为日本日立公司干一项配套产品、起先,日本人不相信中国人能干,这位劳模硬是憋了一口气,拿出了合格产品,让日本人签了字。采访结束,迟国维很快写了一条消息:《三益公司成为日立公司配套产品生产厂家》,被几家报纸采用。接着,他又写了一篇专门介绍这位劳动模范事迹的三千字通讯《心怀千里马敢比孺子牛》,登在《三益报》上。一次采访,见稿两篇,按说“效益”不错,可以停笔了。可迟国维反复琢磨采访得来的材料,经过再三构思。

百期华诞 真诚致谢

19年前,1997年7月,《覆铜板资讯》带着一代覆铜板人的梦想与心声,伴随着行业前行的步伐面世了,成为了全国唯一的一本面向覆铜板行业的内部刊物。2016年新年到来之际,《覆铜板资讯》迎来了她的第一百期!这一百期《覆铜板资讯》,幸运地伴随着中国覆铜板行业的快速发展;这一百期,为中国覆铜板的发展鼓与呼;这一百期,从季刊到双月刊,成为中国知网科技期刊全文数据库收录的期刊。

春和申报省、市专利示范企业

浙江临海春和工艺有限公司,十分重视专利工作。认真贯彻国家专利法与实施细则,坚持开展年度创新工程,激励员工的发明创造和技术革新活动,抓紧做好专利申报和保护工作。

资产保值增值与确认

资产保值增值与确认陈柏清市场经济条件下，企业对其资产必须在保值的前提下，力求增值，只有这样企业才能生存，才能发展。然而什么才是企业资产保值、增值呢？试看下列某企业发展情况：单位：万元上例基期资产１０００万元，报告期资产分别为１０００万元、１１００万元...

An Appraisal of Segment Reporting Practices of Indian IT Industry

Segment disclosures have become an integral part of overall corporate disclosures aiming at improving the quantum and quality of financial information available in the hands of various stakeholders of firms. The disclosures leave more valuable information in the hands of investors to be used in appraising the performance of firm as a whole and its constituents. In view of changing customer and geographic profile of software industry situated in India, the present paper evaluates the segment reporting practices of listed IT firms which are required to comply with the mandatory Indian Accounting Standard No. 17 on Segment Reporting. The analysis finds a yawning gap between the prescriptions of the standard and actual reporting practices. Firms fail miserably in providing voluntary segment information which could be of shareholders value. With the ushering in of International Financial Reporting Standard ｜IFRS] regime in India in 2011, a qualitative improvement may be seen in the days ahead.

Is It Profitable to Invest According to the VIX Fear Index？

This study demonstrates how the volatility index （VIX） can help predict the returns for sequential trading days. Using a logit function and previous VIX information, we present an initial attempt to estimate the probability of a positive market return. The estimation procedure is applied to recent data on the S＆P500 and to the 10-year U.S. Treasury Bonds yields. Our findings indicate that such a relationship does exist and is significant, especially for the bond market. We also ran an investment simulation using different VIX scores and found that from 2004 to June 2009, VIX=18 was the score that yielded the highest.

Executive remuneration and financial performance in Brazilian companies

The objective of this study is to investigate the existence of a relationship between executive remuneration and financial performance in 28 Brazilian companies from the industrial sector. These companies have been selected among those companies elected as ＂The Best Companies to Work for in Brazil＂. In order to operationalize the remuneration variable, the authors use the monthly salary, the variable salary and three indexes--of benefits, career and professional development--which have been created especially for this survey. To measure financial performance, the authors use three accounting measures： sales growth, return on equity （ROE） and return on sales （ROS）. The results point the existence of a relationship between executive remuneration and financial performance.

The Impact of the Environment Management Act （EMA） on the Accountability of Companies in Fiji

This study seeks to explore the impact of the Environment Management Act （EMA） （2005） on the accountability of three companies in Fiji. The study uses a multi-case study approach based on three subsidiaries of a conglomerate. Data collection methods include semi-structured interviews with accountants, internal auditors, and environmental officers, document reviews, and content analysis of annual reports and websites of the respective companies. The findings suggest that the EMA （2005） had some effects in terms of engendering accountability on the companies studied. Further evidence suggests that while this increased accountability has led to disclosures in annual reports and websites, these disclosures are minimal at best; furthermore, they primarily address that the stakeholder group comprised government regulatory authorities. The study provides policy implications on how environmental legislations could be designed to improve the accountability of commercial entities in developing economies. The experience and issues highlighted are also useful to other developing economies who are contemplating in developing their own environmental legislations. This paper is one of the few papers that explore the impact of environmental legislations on accountability in a developing economy context.

Review of International Accounting Standards Board （IASB） Proposed New Conceptual Framework： Discussion Paper （DP/2013/1）

The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board （FASB）. In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper （DP/2013/1） to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature （secondary/primary） from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness （future-oriented information） and concepts of ＂prudence and stewardship/accountability＂, which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the ＂prudence and stewardship/accountability＂ but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements （assets and liabilities） and also elements of the comprehensive income statement （revenues and expenses）, which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence.

Literature Review on Audit Opinion

To review the literature could always help us to find the limitation of past studies. This paper offers a literature review concerned with audit opinion from foreign studies to Chinese studies. Audit opinion directly reflects whether the financial statement is true and fair or not, which is the reason why audit is necessary and important. These archives could be divided into two parts, whose elements could influence the quality of audit opinion and how audit opinion impacts on companies and market. The stakeholders value audit opinion and they have different demands of audit opinion to meet their demand. For example, tax department needs the information of revenue and profit to collect tax, creditors need to know the exact number of assets to guarantee their loans, and investors prefer to learn the profitability of companies from financial statements. The article provides a holistic view of audit opinion to give other researchers an implication on which part of audit opinion needs to be studied further.

The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities （IFRS for SMEs） in Swaziland

The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.

Newspaper Reporting of Suicide Impact on Rate of Suicide in the Contemporary Society in Sri Lanka

Suicide has been largely investigated by many researchers in a variety of perspectives. The objective of this study is to identify the relationship between the rate of suicide in contemporary society and how it can be affected by the way of suicide reporting at the same time. Qualitative method is used to analysis the data capturing from observation, interviews and textual analysis. Special attention has been paid to the news reporting in the suicide in Sri Lankan newspapers. Sinhala medium newspapers： Lankadeepa, Diwaina, Lakbima, Silumina, Dinamina, Rivira, were used as the major sample of this study. Time period is located from January 2000 to January 2010. In conclusion, Suicide has been reporting in Sri Lanka as a heroic and sensational action for the target of maximum selling and the financial benefit of media institutions. Use of Language in suicide reporting and the placement of the story in the newspaper have been two major factors that cause to glamorize the incident. Suicide reporting is highly sensational and rhetorically made by the ownership of the media and non-ethical consideration of the journalism in Sri Lanka. Victims and vulnerable are encouraged to get in to suicide and they are generally encouraged to their action for faith. Suicide should be reported in the newspaper as a problem of mental health and attention should be drawn to well inform the public on the issue. Human incidents should not be reported in media for cheap commercial purposes that indirectly chance to gain much financial profit through the highest selling and expansion. This study suggest to take necessary action to immediately make a frame of ethics of media reporting that avoids such unethical reporting in the practice of suicide reporting in Sri Lanka.

Fractal Nonstandard American Option Pricing Model

The empirical study shows that the return rate of the stock price has a long memory, which can be described by fractal Brown motion. The fact that fractal Brown motion does not have the characteristics of Markov makes the American option value depends on the price change path of the underlying asset. And the ordinary American option pricing model underestimates the American option value. In order to fully reflect the long memory of the underlying asset return rates, we propose fractal American option pricing model, fractal Bermuda option pricing model, and a fractal combination of American option pricing model. Fractal American option value is greater than the ordinary American option value.

Corporate Reporting： An Integrated Approach to Legitimacy Claims

With the increasing pressure on companies to engage in corporate social responsibility （CSR）, it is paramount for businesses and organizations to gain social legitimacy through building trust and credibility towards their stakeholders. Corporate reporting is a major tool whereby they can demonstrate their transparency and their will to contribute to society. However, reporting is often addressed as a narrow and restricted discipline based on specific areas of communication like financial and CSR communication, which potentially can lead to ＂disconnected reporting＂. The aim of this paper is to address reporting within a framework of corporate communication, introducing the concept of corporate reporting as ＂an issue of integration＂ and to discuss the opportunities and challenges of corporate reporting as a driver for gaining social legitimacy. Recent research in corporate reporting and the development of standards by distinguished reporting agencies （e.g., Klynveld Peat Marwick Goerdeler （KPMG）, A4S, PricewaterhouseCoopers （PwC）） seem to support this position, arguing that integrated reporting is ＂the way forward＂. Accordingly, the authors conclude that there is a need to include a broader range of aspects in the corporate reporting literature applying a strategic integrated approach by which corporate reporting may more explicitly help businesses and organizations gain social legitimacy towards their internal and external stakeholders.

Investigating Voluntary Risk Disclosure： The Case of Jordanian Banks

The aim of the study is to investigate whether banks in Jordan are compliant with the International Financial Reporting Standards （IFRS） 7 requirement for mandatory disclosure and to find out the extent to which the banks provide voluntary risk disclosures. To achieve the objectives of the study, we collected data from all 15 banks listed on the Amman Stock Exchange for the year ending December 2013. The findings of the study suggest that there is strong compliance with respect to mandatory risk disclosure, as required by IFRS. However, the results generally signal a need for further improvement in the voluntary risk disclosure area, since most of the banks do not provide adequate information that can be of use to stakeholders. We also suggest future avenues of research into the topic to determine progress.

银行理财能力谁最强?

根据普益报告,收益能力排名前五的全国性银行依次为民生银行、交通银行、建设银行、兴业银行和中国银行。日前,普益财富针对2014年度银行理财产品的统计分析报告出炉,从中可以看出,有些银行发行能力超强,有些银行的收益能力强大,有些银行的风险控制值得称道。发行能力:交行、建行、中行居全国性银行前三,南京、北京。