盈余持续性与公司治理实证研究——来自沪深上市公司的经验证据     

孙世攀  徐霞  汪冬梅 《科技与管理》2011,13(1):40-45

目前,大量研究探讨了盈余持续性与公司价值显著关联性,而对盈余持续性与公司治理的关系研究不够深入,为寻找经验证据和丰富这方面的研究,本文以沪深A股上市公司2009年数据为基础,以实证方法考察了公司治理对企业盈余持续性的影响,通过对这些最新数据进行研究后结论为：股权结构特征对会计盈余持续性有显著影响,尤其是股权集中程度对会计盈余持续性有积极的影响作用,公司规模也是影响会计盈余持续性的重要因素。  相似文献   

初一学生数学学习动机和坚持性:数学——性别刻板印象的影响     

李杨  黄碧娟  李红霞  司继伟 《数学教育学报》2022,(1)

为探究数学—性别刻板印象对初中生数学学习动机和坚持性的影响以及性别差异,采用外显数学刻板印象量表、内隐数学—性别联想测验、数学学习坚持性量表和数学学习动机量表,对初一学生进行测查.结果显示:(1)总体上,初中生不存在外显数学刻板印象,而存在内隐数学刻板印象;(2)性别调节外显数学刻板印象与数学学习动机的关系,并且进一步影响学生的数学学习坚持性.具体而言,男生的外显数学刻板印象通过提高学习动机影响学习坚持性;而对于女生,外显数学刻板印象却会降低学习动机影响学习坚持性.但内隐数学刻板印象并不存在类似调节和中介效应.在教育实践中,教师应充分重视数学刻板印象给男、女初中生数学学习活动带来的不同影响,并实施有效的预防和弥补措施.  相似文献   

数字时代学术期刊编辑的职业坚守与转型     

张倩 《河北工程技术职业学院学报》2014,(2):77-80

数字技术和互联网的发展使传统出版业步入数字化时代,在出版业改制的背景下,编辑工作者的生存环境也发生了极大变化。面对数字媒体时代学术期刊面临的挑战和机遇,能否顺利完成学术期刊和编辑群体的转型,回应时代的呼唤;能否坚持实事求是的态度,适时调整编辑理念;能否准确定位并进行素质的培养和提升,这一切都将关系着整个出版业的兴衰与整个社会文化大厦的缔造和建构。  相似文献   

机构投资者持股能提高上市公司盈余持续性吗?——基于中国A股上市公司的经验证据     

宋建波  高升好  关馨姣 《中国软科学》2012,(2):128-138

随着机构投资者在中国资本市场发挥越来越重要的作用,其行为会影响公司业绩和盈余质量。本文从盈余持续性角度探讨机构投资者作用,研究结果发现,较没有机构投资者持股的上市公司而言,有机构投资者持股的上市公司的盈余持续性显著更低;机构投资者持股比例越高,上市公司的盈余持续性越低;机构投资者年度间的增持行为,会显著降低上市公司的盈余持续性。研究结果表明在我国机构投资者会促使上市公司增加更多的暂时性盈余,从而降低上市公司的盈余持续性。可见,现阶段我国机构投资者并没有发挥促使上市公司改善经营实质的积极作用,反而使上市公司增加了更多的短期行为。  相似文献   

具有Ⅳ类功能反应的离散捕食系统周期解的存在性和稳定性     

张明会  高婷婷 《荆门职业技术学院学报》2010,25(5):33-38,43

文章讨论了一类具有Ⅳ功能反应的离散捕食系统,获得了该系统的持久性,且当系统为周期系统时得到了其周期解的存在性,并且在适当的条件下该周期解是稳定的。  相似文献   

基于Django的数据持久化研究     

向光军 《楚雄师专学报》2013,(6):29-33

使用对象关系映射技术将面向对象技术和关系数据库相结合,以解决对象和关系模型之间的＂阻抗不匹配＂问题。本文分析了对象关系映射技术,并以毕业生论文（设计）管理系统为例,给出了Django的数据持久化解决方案,降低了系统的耦合度,保证了系统的可扩展性。  相似文献   

Reflection on their first five years of teaching: understanding staying and impact power     

Katie M. Tricarico  Jennifer Jacobs  Diane Yendol-Hoppey 《Teachers and Teaching》2013,19(3):237-259

Teacher turnover in urban schools is occurring at a breakneck pace; thus, it is important for us to understand the characteristics of teachers who stay and succeed in these settings. In order to address this need, this study examines the preparation and induction experiences of teachers who completed a Transition to Teaching – a funded urban apprenticeship program. Three research questions guided the study: (1) How do participants describe the characteristics that influence their five-year retention? (2) How do participants describe their success as teachers? and (3) How do participants describe the professional support they received in their preparation program and during the subsequent four years after completing the program? Quantitative and qualitative data via interviews, focus group, and an examination of teachers’ district performance scores were utilized, as a means of understanding teachers’ staying and impact power. Staying power refers to the ability to endure or last within challenging contexts by possessing strength enough to persevere. Impact power refers to their ability to influence student learning. Four assertions describe the factors influencing developing teachers who stay and have impact as they teach in challenging urban schools, suggesting that these teachers possess a strong work ethic, seek specific resources to improve pedagogy, have the knowledge and skills necessary to differentiate instruction, and seek teacher leadership opportunities in their schools. This study suggests several implications for teacher educators, educational leaders, administrators, and researchers working with new teachers in urban schools or with populations that are predominantly children of color.  相似文献   

长余辉发光材料的机理及应用   总被引：1，自引：0，他引：1  

杨靖 《辽宁科技学院学报》2004,6(4):18-19

介绍了长余辉发光材料的原理及主要材料的性能特点,例举了长余辉发光材料的应用领域,探讨了长余辉发光材料的发展方向.  相似文献   

影响大学生体育锻炼坚持的体育教学因素          下载免费PDF全文

陈善平  包静  闫鹏程  刘丽萍 《体育科研》2014,(3):24-27

为探索影响大学生体育锻炼坚持的体育教学因素,研究先通过53名本科生开放式问卷调查,提出假设和设计体育教学因素量表;然后,结合《锻炼坚持量表》对2 072名本科生进行调查研究。验证性因子分析和多元回归分析结果表明：（1）影响锻炼坚持的5个教学因素：教师评价、内容实用、兴趣契合、知识技能、认知体验,5个因素对学生体育课结束后的体育锻炼行为有深远的影响。（2）体育课程的教师得到学生认可度越高,越有利于学生坚持体育锻炼。（3）体育课程的教学内容实用性越强,与学生兴趣契合度越高,越有利于学生坚持体育锻炼。（4）在体育课堂上学到体育知识和技能、体验到锻炼的好处,有利于培养学生坚持体育锻炼的行为。  相似文献   

How far the apple falls from the tree: Intergenerational transmission of educational attainment in Indonesia     

《International Journal of Educational Development》2021

We use five waves of the Indonesian Family Life Survey (IFLS) to create unique father-son matched data of the male population (aged 25–53). Using this data, we investigate the evolution of intergenerational transmission of educational attainment in Indonesia over time, by ethnicities (six major ethnic groups), and by regions (twelve provinces). To estimate the persistence in education (measured as schooling years of the father as a predictor of schooling years of the son), we use coefficient of correlation and regression coefficient methods. Our results from the regression coefficient suggest that persistence in Indonesia is declined over time. Whereas, the results from the coefficient of correlation reveals no secular trend in education persistence over time. Thus, to understand the reason behind the secular trend in the correlation coefficient we decompose the correlation following Checchi and García-Peñalosa (2008). The decomposed intergenerational correlation shows that although the persistence is declined at the lower-end of fathers’ education distribution, it is increased at the top-end of the distribution. Therefore, we argue that the coefficient of correlation should be used with caution while analyzing the education policy particularly the persistence in education. Thereafter, we document the stationary distribution and find the conclusive evidence of non-convergence in educational attainment over time among both, ethnicities and regions.  相似文献