Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepte...Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepted accounting principles （GAAP） and could be exempted from some of the disclosure requirements of the Securities and Exchange Commission and of the Sarbanes-Oxley Act. In spite of these requirements, as of December 31, 2007, there are approximately 421 non-U.S, companies valued at $11.4 trillion listed on the New York Stock Exchange （NYSE）. Of these 421 companies, 41 companies are from China. This study examines the reasons for Chinese companies choosing to list on the New York Stock Exchange and their experiences with incremental disclosure and listing requirements on the Shanghai, Hong Kong, London, and New York stock exchanges. The lesson for foreign companies everywhere should be that foreign companies should search for those cross listings adding value and not be searching for countries and stock exchanges with weak disclosure and listing requirements.展开更多
Yulin was belong to ＂Hundred Yue＂ in ancient time, the Zhuang and Yao nationality was the indigenous people here. After the Qin and Han Dynasties, the central plains people constantly migrating to the south not only...Yulin was belong to ＂Hundred Yue＂ in ancient time, the Zhuang and Yao nationality was the indigenous people here. After the Qin and Han Dynasties, the central plains people constantly migrating to the south not only brought the advanced agricultural technology, but also a lot of Hafts customs and folk music, including the ＂picking flower lanterns＂, ＂tea-picking drama＂ and other folk music cultures which combined with the local pristine ＂tea plucking＂ folk songs, and then the ＂tea plucking＂ music culture began to have its own unique artistic features. These characteristics contributed to highlight the beauty of Yulin tea plucking opera. This article mainly discusses Yulin tea-picking Drama＇s rich aesthetic connotation through elaborating its music, lyrics, the theme, dancing, and clothing etc.展开更多
文摘Some have claimed that there would be more foreign companies listed on American stock exchanges if foreign companies could use International Financial Reporting Standards （IFRS） instead of American generally accepted accounting principles （GAAP） and could be exempted from some of the disclosure requirements of the Securities and Exchange Commission and of the Sarbanes-Oxley Act. In spite of these requirements, as of December 31, 2007, there are approximately 421 non-U.S, companies valued at $11.4 trillion listed on the New York Stock Exchange （NYSE）. Of these 421 companies, 41 companies are from China. This study examines the reasons for Chinese companies choosing to list on the New York Stock Exchange and their experiences with incremental disclosure and listing requirements on the Shanghai, Hong Kong, London, and New York stock exchanges. The lesson for foreign companies everywhere should be that foreign companies should search for those cross listings adding value and not be searching for countries and stock exchanges with weak disclosure and listing requirements.
文摘Yulin was belong to ＂Hundred Yue＂ in ancient time, the Zhuang and Yao nationality was the indigenous people here. After the Qin and Han Dynasties, the central plains people constantly migrating to the south not only brought the advanced agricultural technology, but also a lot of Hafts customs and folk music, including the ＂picking flower lanterns＂, ＂tea-picking drama＂ and other folk music cultures which combined with the local pristine ＂tea plucking＂ folk songs, and then the ＂tea plucking＂ music culture began to have its own unique artistic features. These characteristics contributed to highlight the beauty of Yulin tea plucking opera. This article mainly discusses Yulin tea-picking Drama＇s rich aesthetic connotation through elaborating its music, lyrics, the theme, dancing, and clothing etc.
