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政府补贴强度对文化传媒上市企业经营效果的实证分析 被引量:3
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作者 邴怡捷 张奕妍 《财会研究》 2020年第8期5-10,共6页
"十三五"规划颁布以来,文化传媒产业现已逐渐成长为国民支柱产业,各级政府也纷纷采用财政资金拨款的方式以补贴文化传媒上市企业。但是,关于政府补贴对企业绩效所产生的影响,各界却一直存在颇多争议。鉴于此,本文采用文化传媒... "十三五"规划颁布以来,文化传媒产业现已逐渐成长为国民支柱产业,各级政府也纷纷采用财政资金拨款的方式以补贴文化传媒上市企业。但是,关于政府补贴对企业绩效所产生的影响,各界却一直存在颇多争议。鉴于此,本文采用文化传媒A股上市企业2014-2018年的面板数据,建立多元线性回归模型,检验政府补贴对文化传媒上市企业经营效果的作用,并在此基础上研究不同的补贴强度对企业绩效的影响。实证结果表明,政府补贴对文化传媒上市企业的经营效果产生积极作用,且超过一定强度的补贴力度会对企业的经营效果产生较大的负面影响。本文对此也提出了一些建议,以合理节约政府的财政资金开支、寻找有助于企业提升经营能力的最佳补贴范围,并最终达到增强文化传媒上市企业竞争力的目的。 展开更多
关键词 政府补贴 多元回归模型 文化传媒上市企业 强度 营效果
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杀虫双微量中毒的家蚕采取不同上簇处理的营茧效果
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作者 严可建 《蚕桑茶叶通讯》 1991年第3期25-26,共2页
近几年来,水稻、柑桔等作物除虫时,大量使用杀虫双农药,使桑叶或蚕室周围环境被污染,导致家蚕中毒。尤其是早中秋蚕期,发生大面积微量中毒现象,蚕儿老熟后上山不结茧,损失十分严重。在1989年、1990年的早秋蚕生产实践中。
关键词 家蚕 微量中毒 上簇处理 效果
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Effects of Special Plant Nutritional Elements on Honey Pomelo Fruits
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作者 余素芹 胡位荣 +1 位作者 常绍明 谢国文 《Agricultural Science & Technology》 CAS 2014年第12期2112-2115,共4页
[Objective] The effects of special plant nutritional elements on honey pomelo fruits were investigated. [Method] After the honey pomelo flowers faded, the special plant nutritional elements (SPNE) were sprayed on th... [Objective] The effects of special plant nutritional elements on honey pomelo fruits were investigated. [Method] After the honey pomelo flowers faded, the special plant nutritional elements (SPNE) were sprayed on the honey pomelo plants. After an interval of 20 d or more, the SPNE were sprayed again. A total of 4 times of spraying were carried out before the harvesting. Then difference in yield, quality, fruit weight, fruit appearance, ball weight and internal characteristics were compared between the SPNE treatment group and the control group. [Result] Compared to that of the control group, the fruit number per plant of the SPNE treatment group was more, and the average fruit weight was higher, resulting in the higher yield in the SPNE treatment group. At the same time, the vitamin C and soluble solids con- tent in honey pomelo fruits of the treatment group was higher than that of the con- trol group. The quality of honey pomelo fruits was higher in the SPNE treatment group. The honey pomelo fruits treated with SPNE were bigger, more shining and cleaner. The fruits in the treatment group had no scar, but had more beautiful shape. The exocarp of the treatment group was thinner than that of the control group. The ball weight of the treatment group was higher than that of the control group. Moreover, the ball appearance of the treatment group was cleaner. In the treatment group, the pulp segments were bigger and more consistent in size. In ad- dition, there were no internal cracks in the pulp segments. The fruits of the treat- ment group were more sparkling and more transparent. They tasted better. [Con- clusion] We hoped to provide a theoretical basis for the high-quality and high-yield- ing production of honey pomelo. 展开更多
关键词 SPNE Honey pomelo fruit Yield and quality Fruit shape
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Biochemical Mechanism of the Eutrophication and Its Prevention — the Deep Treatment of Waste Water and Its Denitrification and Dephosphorization
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作者 李红山 黎松强 《Marine Science Bulletin》 CAS 2003年第1期32-39,共8页
Biochemical mechanism of forming the red tide is discussed in this paper. The existence of a large number of nitrates and phosphates in the eutrophic water is the prerequisite of explosive increase of algae and the fo... Biochemical mechanism of forming the red tide is discussed in this paper. The existence of a large number of nitrates and phosphates in the eutrophic water is the prerequisite of explosive increase of algae and the forming of red tide. Reduction of eutrophication is an important approach to preventing the red tide. The method of deep treatment of the waste water and its denitrification and dephosphorization are introduced, and a new opinion on the red tide formation and fundamental prevention is put forward. 展开更多
关键词 red tide EUTROPHICATION biochemical mechanism prevention1 Introdu
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A system dynamics model for the assessment of the effects of advertising and sales promotion on profitability
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作者 Amir Ekhlassi Pedram Tolouei 《Journal of Modern Accounting and Auditing》 2010年第10期12-26,共15页
Advertising and sales promotion have significant impact on raising customer awareness. They are tools by which customers become acquainted with new and innovative products and services of the companies. Despite the im... Advertising and sales promotion have significant impact on raising customer awareness. They are tools by which customers become acquainted with new and innovative products and services of the companies. Despite the importance of these tools in increasing sales, it is not easy to evaluate their effect on sales. One of the problems confronted by the marketing managers is the determination of a clear relationship between the effectiveness of advertising and sales promotion on profitability. In this article, considering the relationship between these tools and brand equity, we have attempted to determine the relationship between effectiveness of these two factors and profitability. Next, a system dynamics model for representing the effects of marketing communication tools on company profitability is offered. Finally, using the data from a corporation and the numeric values related to each of the elements in the model, an attempt has been made to determine a number representing the magnitude of the effect of advertising and sales promotion on the corporation's revenue and profitability and to draw the respective curves related to the effects of these two factors. 展开更多
关键词 ADVERTISING sales promotion brand equity PROFITABILITY system dynamics
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