明代蜀府王庄的来源及管业模式探析

王府庄田是明代社会经济的重要部分,诸王府中蜀府号称“最富”,但其王庄来源和管业模式并不清楚。新发现《西蜀正字山寺碑铭》、明蜀王文集及旧存四川地区方志等材料共同揭示,蜀府除“钦赐”“奏讨”外,还在分封时“自行开垦”了大量未载册籍的田土,并于各处王庄兴修寺观,利用僧人代为管业,寺观统属于蜀府内官机构“正字厅”,蜀府与宗教势力间存在利益纽带。这表明在张居正清丈运动前,蜀府存有大量隐匿庄田,长期自行管业,有司难以掌握。万历清丈后,隐匿的庄田被纳入国家赋役体系,蜀府财力亦随之下降。

Analysis of China's tobacco industry competition modes in the government monopoly environment

China is by far the largest producer of tobacco products in the world. As a big tax source, tobacco industry brings about 10%of China's annual income.At present tobacco industry is under the administrative monopoly management in China. The nation's policy and management mechanism greatly influence the competition structure of tobbacco industry. Due to the double character of tobacco, the country generally imposes a high tax and limits total product output in order to control the tobacco market. Therefore, the price signal of tobacco market is distorted and to a large extent the competition of the industry is far from a free one. The cigarette production is in a multi element competition style within the nation's planning system. In other words, administrative monopoly and over competition exist simultaneously in China's tobacco industry. The country predetermines the output quota of each cigarette manufacturing enterprise and the actual production outputs of these enterprises could be adjusted through the quota trades among them. The competition in tobacco industry is mainly represented in 3 modes, i.e.production output competition based on quota trades, value added competition in producing and marketing, and the niche market competition based on product classification.

Changes of Mobile Internet Ecosystem Structure and Suggestions for Regulatory Policy

The mobile Intemet industry has exp- erienced dramatic changes as plenty of new applications and business models emerged. This study conducts a qualitative review on the changes through adopting business ecosystem approaches. An analytical framework is estab- lished for reviewing the structure of mobile Internet business ecosystem. Then the core value, key actors, and inter-firm relationships of the mobile Internet ecosystem in the past and in the present are compared. It is found that the ecosystem structure has shifted from an MNO-centric model to a polycentric one with highly expanded value sources and di- versified keystone players. Accordingly some suggestions for regulatory policy makers are provided in terms of the roles of mobile Inter- net in social welfare improvement, the call for a convergent regulatory system, and chal- lenges for information security regulation.

Studying the Experience of Developed Countries to Develop Chinese Food Standardization

The food standardization statusquo and development trend of developedcountries,such as the U.S.,Canada,Japan,etc.are analyzed and researched in this paper.Some practical and effective measuresthat should be taken in the food standardizationof China are advised to promote the expeditiousdevelopment of China's food standardization,to improve food quality and safetyand to increase the international competitionof food industry in China.

Corporate governance mechanisms and firm valuation in Malaysian listed firms： A panel data analysis

Corporate governance mechanisms emerge to tackle agency problems in ensuring that shareholders＇ funds are not expropriated or wasted on unprofitable activities. The issue arises as to whether these improvements have been effective in reducing agency costs, and therefore enhancing firm value. The objectives of this paper is to examine the effects of governance mechanisms of dividend, types of ownership structure, and board governance on firm value. This paper utilises a panel data analysis of 403 firms listed on the Bursa Malaysia over a four-year period from years 2002 to 2005. A hierarchical regression analysis is used to test the hypotheses and the data is analysed using the generalized least square （GLS） estimation technique. Overall, the results highlight the importance of moderating role played by board governance variables with types of ownership structure to influence firm value. However, the benefits of better corporate governance through enhanced board governance are not the same across all firms since their incentives vary with respect to dividend and different types of ownership structure mechanisms.

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.

On how to solve the problems in implementing the new Chinese accounting standards

With the execution of the new accounting standards, the standard of Chinese economic reflection has been internationalized. All the countries of economic integration in the world demand common accounting information so as to promote the multilateral effect. The new accounting standards in our country are carded out in complicated internal and external economic and political circumstances, which makes listed companies have to take a lot into consideration when they use them. This thesis mainly deals with the international and domestic accounting environment at present and how to treat the problems of the application of the new accounting standards that have appeared in the past one year. At the end of the paper, some suggestions and solutions to the problems are proposed for reference only.

Missing quarterly earnings benchmarks, CEO cash compensation and institutional ownership

Research suggests that transient institutions, i.e., institutions with short-term investment horizon,make management focus on short-term earnings goals. This study examines incentive in terms of CEO cash compensation that explains why management concentrates on short-term earnings results when transient institutions hold high levels of ownership. Using quarterly consensus analysts＇ expectations as a proxy for short-term earnings benchmarks, the author finds that CEO cash compensation and the frequency with which management misses quarterly earnings benchmarks in a year （MISSNUMt） are more strongly negatively associated in firms with high transient institutional ownership than in firms with low transient institutional ownership, suggesting that transient institutions strengthen the inverse relation between CEO cash pay and missing short-term earnings benchmarks and hence increase pressure on management in terms of cash pay for short-term results. Moreover, the author shows that change in CEO cash compensation is positively associated with change in transient institutional ownership, consistent with the idea that selling shares by transient institutions influences the boards of portfolio firms in CEO cash compensation decision. This study contributes to the governance literature and is relevant to business managers by providing additional evidence that transient institutions provide less patient capital and may not benefit long-run firm value creation.

Research on Firm Size, Firm Performance and Internal Auditing Modes——Based on Listed Manufacturing Companies of China

This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled.

Does the reputation matter？ Corporate reputation and earnings quality

Good corporate reputations are critical not only because of the potential for value creation, but also because their intangible character makes replication by competing firms considerably more difficult. This paper tests the relationship between the reputation and the earnings quality. Through a partial correlation test and a regression test, I do find the evidence that the reputation is not only positively correlated with superior earnings quality, but also does have positive effect on superior earnings quality, as well as the superior total sales do in Chinese public companies.

Management Accounting Application Problems and Countermeasures： Zhengzhou Telecom Case

As we all know, the more the economy develops, the more important accounting is. Accounting is essentially management. The development of management accounting is an inevitable trend of economic development and progress of the times. It promotes strategic decision-making, enhances competitive advantage, strengthens risk management, and enhances control. Levels and improvements in performance management have an important role to play. At present, the application of management accounting is not satisfactory, and there is still a big gala with the actual needs.

Development problems of commercial bank＇s management pattern in nowadays and countermeasures analysis

Since the 18th CPC National Congress, financial reform of our country has entered the fast lane, the competition of commercial banks transit from blue sea to red sea, especially the emergence of the Intemet finance, causes huge competitive pressure on the current commercial banks. Only if commercial banks innovate on business model can they cope with today＇ s competitive market environment. This paper mainly focus on the current status quo and problems of commercial banks＇ business model, and analyzes the operation mode that commercial banks can choose, and then proposes improved countermeasures to perfect the commercial bank management pattern in the new period.

Development Research of Zhejiang Small and Medium Enterprises＇ Management mode

Zhejiang Small and medium enterprises have had major achievements adapting to the trend of economic development and it encountered bottlenecks. During the development process, there are malpractices, such as the parent wind, system＇s lacking of science, epitaxial growth, excessive dependence on the international market, and ineffective management mode. Based on the central economic work conference, changing management and enterprise strategy adjustment are inevitable choices of Zhejiang small and medium-sized enterprises＂ management mode development.

The Practical Application of Lean Management Model to the Production and Operation of China＇s Small and Medium- sized Apparel Enterprises

In this paper, the prospect and advantages of applying prospect and advantages to the production and operation of China＇ s small and medimn-sized apparel enterprises, the main waste parts in the apparel production and operation process are systematically analyzed, an efficient production, management, and operation model meeting the characteristics of the small and medium-sized apparel enterprises is explored according to the solutions in lean management, and also the technical transformation in the key positions is fully implemented, so that the production efficiency of the sewing workshop is improved, the bottlenecks of the backward production management way to restrict the development of enterprises are broken, the vitality of the enterprises is restored, and also significant economic and social benefits are achieved.

Economic management and innovation strategies of enterprises under market economy conditions

Under the highly competitive market economy management system, economic management of Chinese enterprises tends to be diversity. With the continuous development of market economy, enterprises need choose the appropriate management methods according to the actual situation, which is to help enterprises to survive in the highly competitive environment. However, due to a variety of external factors, economic management situation is not optimistic. And it increases their sense of crisis. This article will make a systematic analysis of management strategies as the point of the enterprise management mode and innovation strategy under market economy.

Study on the judgment model of dyeing and weaving corporation's core competence

On the basis of the dyeing and weaving corporations’ characters,this paper put forward the dimensionality and index system to analyze the core competence. This paper divided the core competence into three layers and gave out the Dimensional-Hierarchical structure of core competence through combining the analysis dimensionalities with the competence layers. The model was described to evaluate,analyze and judge the dyeing and weaving corporation’s competence.

The Research between Enterprise and Human Resource Mangagement

Based on the existing corporate enterprise theory and human resource management theory, the thesis explored the relation between the origin of human resources and enterprise culture, from the perspective of exploring human resources management, put forward human resources management model, as well as the corresponding strategy of construction. Finally, take the China Telecom as a case, study on the Chinese telecommunications corporate culture based on human resources management changes. The views and methods in this thesis have significance meaning for corporate harmonious development and constructing human resources management model which enterprise culture match with human resources management.

Research on the Development Orientation of Enterprise Management Incentive Mode under the Background of New Normal and Economic Transformation

In this paper, we conduct research on the future development orientation of the enterprise management incentive mode under the background of new normal and economic transformation. Along with our country social economy level being unceasing enhancement, the modem enterprise management mode also has corresponding improvement, scientific enterprise management gradually, rationalization. In the modem enterprise management mode, for modem enterprise human resources management has always been the hot spot of the enterprise management problems, under the premise of constantly improve the modem enterprise system, human resource management mode to major change. Enterprise＇ s incentive system is an important part of the modem enterprise system, enterprise management, incentive as measures of effective management to enterprise, is the foundation of the enterprises achieve comprehensive in stimulating the enterprise staff＇ s work enthusiasm that has the enormous role. Our research innovatively proposes countermeasures for the challenges for enhancing the future of enterprise management incentive mode.

Urban Water Supply Industry Marketization of China in View of Public Water Service and Water Resource Management

Started with the discussions on the value orientation of urban water supply industry marketization,the article points out that the current urban water supply industry marketization reform is inconsistent with the goal of public water service equalization to some extent.The article also analyzes the problems emerged in urban water supply industry marketization reform and various rea-sons in view of efficiency and fairness.An efficiency and fairness oriented management model is built in this article to illustrate how the government should conciliate interests of various communities involved in the process of marketization reform of the urban water supply industry so as to actualize the coordination of efficiency and fairness.At the end,an assumption on urban water price is put forward to help achieve the public water service equalization.

Research on supplier evaluation and selection based on fuzzy hierarchy analysis and grey relational analysis

Considering the disadvantages of selecting evaluation index of supplier based on old purchase relation and in view of transformation of relation between manufacture and supplier under the dynamic, cooperative, competitive and quickly response environment, research on supplier selection evaluation was presented based on enterprise capability, cooperation degree and service level from the perspective of cooperative partnership and coordination, and the evaluation index system was established. A more objective and veracious supplier selection and evaluation method based on fuzzy analysis hierarchy process and grey relational analysis was developed, and then empirical research on electric equipment manufacturer was explored to analyze the supplier selection and evaluation.