This paper studies the issue of earnings management of loss listed companies in our country. We find that the loss llsted companies did not make any significant profit-making earnings management during the first loss ...This paper studies the issue of earnings management of loss listed companies in our country. We find that the loss llsted companies did not make any significant profit-making earnings management during the first loss year, while in the turning-around year, they made clear profit-making earnings management. This shows that the loss listed companies in order to avoid continuous losses, to prevent the company＇s stock price continued to decline, will be in the loss-making annual profit management.展开更多
After entering the aging society, the pension problem of the elderly population has become an urgent problem to be solved in the current and future social life of our country. The rapid growth of the elderly populatio...After entering the aging society, the pension problem of the elderly population has become an urgent problem to be solved in the current and future social life of our country. The rapid growth of the elderly population will inevitably bring about changes in the family structures, which leads to the inevitable development trend of the old-age pension institutions for the elderly. With the progress of the society, the needs of the elderly for the old-age pension are not only satisfied with their life care, but also with the spiritual needs. Based on the planning contents of the 13th Five-Year Plan for the elderly, on the basis of the Maslow＇s demand level theory, this paper analyzes the present status of the services of the institutions for the elderly to the elderly psychological health, and concludes that the needs of the emotions of the elderly, the needs of their self-esteem, the needs of their self-realization and their physiological needs of the elderly and their security needs are equally important.展开更多
文摘This paper studies the issue of earnings management of loss listed companies in our country. We find that the loss llsted companies did not make any significant profit-making earnings management during the first loss year, while in the turning-around year, they made clear profit-making earnings management. This shows that the loss listed companies in order to avoid continuous losses, to prevent the company＇s stock price continued to decline, will be in the loss-making annual profit management.
文摘After entering the aging society, the pension problem of the elderly population has become an urgent problem to be solved in the current and future social life of our country. The rapid growth of the elderly population will inevitably bring about changes in the family structures, which leads to the inevitable development trend of the old-age pension institutions for the elderly. With the progress of the society, the needs of the elderly for the old-age pension are not only satisfied with their life care, but also with the spiritual needs. Based on the planning contents of the 13th Five-Year Plan for the elderly, on the basis of the Maslow＇s demand level theory, this paper analyzes the present status of the services of the institutions for the elderly to the elderly psychological health, and concludes that the needs of the emotions of the elderly, the needs of their self-esteem, the needs of their self-realization and their physiological needs of the elderly and their security needs are equally important.
