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上市公司独立董事非规定性辞职市场反应实证分析——来自康美药业案一审判决后独董辞职潮的经验证据 被引量:3
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作者 张悦 王守杰 闫华红 《中央财经大学学报》 CSSCI 北大核心 2023年第3期108-119,共12页
上市公司独立董事非规定性辞职会影响股票市场反应,且二者之间的关系受制于CFO权力和会计盈余质量。笔者依托康美药业财务造假案一审判决后多家上市公司独立董事非规定性辞职公告的相关信息,采用事件研究法,检验了上市公司独董非规定性... 上市公司独立董事非规定性辞职会影响股票市场反应,且二者之间的关系受制于CFO权力和会计盈余质量。笔者依托康美药业财务造假案一审判决后多家上市公司独立董事非规定性辞职公告的相关信息,采用事件研究法,检验了上市公司独董非规定性辞职与市场反应的关系及其边界条件。实证检验证实:独董非规定性辞职引起了股票市场显著的负向反应;较大的CFO权力或较高的盈余质量对独董非规定性辞职的负向市场反应起到了抑制作用;CFO权力与盈余质量具有正向交互作用,CFO权力大且盈余质量高的上市公司抑制独董非规定性辞职负向市场反应的作用更强。本研究拓展了信号传递理论的应用边界,从维护市场稳定的角度证实了会计信息的有用性,研究结论能够为上市公司完善信息披露体系建设、增强抗风险能力提供理论依据。 展开更多
关键词 独立董事非规定性辞职 市场反应 CFO权力 盈余质量
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公文传播的规定性与非规定性 被引量:5
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作者 唐团结 《河南师范大学学报(哲学社会科学版)》 CSSCI 北大核心 2009年第1期217-219,共3页
公文传播的规定性是指公文在其传播源、传播内容、传播通道、传播管理、传播对象等方面都有着非常严格的规定,有些甚至以法律法规的形式规定下来。只按公文传播原理而不按公文传播规定行事,故意违犯公文传播规定的现象笔者称之为公文传... 公文传播的规定性是指公文在其传播源、传播内容、传播通道、传播管理、传播对象等方面都有着非常严格的规定,有些甚至以法律法规的形式规定下来。只按公文传播原理而不按公文传播规定行事,故意违犯公文传播规定的现象笔者称之为公文传播的非规定性。公文传播的规定性和非规定性是公文在实际应用中的一体两面,是组织单位进行信息传播和行政管理时必然采取的有效手段,二者既相互对立,又相互影响,共同推动着公文的发展。 展开更多
关键词 公文 传播 规定性 非规定性
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“双重差序”中的限制与拓展——一个高校师生关系的分析框架 被引量:4
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作者 胡芳 《高教探索》 CSSCI 北大核心 2013年第3期127-132,共6页
为了改变教育科学对师生关系的"抽象言说"和"脚本化建构",本文试图通过场域边界的扩展和实践品格的回归把师生关系还原为一种学校教育中的社会关系,进而把握师生关系的时空特征与资源属性及相应的政策含义。在规定... 为了改变教育科学对师生关系的"抽象言说"和"脚本化建构",本文试图通过场域边界的扩展和实践品格的回归把师生关系还原为一种学校教育中的社会关系,进而把握师生关系的时空特征与资源属性及相应的政策含义。在规定性与非规定性、专业教育和思想政治教育所构成的交互框架中,中国高校师生关系的基本形貌表现为"双重差序中的限制与拓展"。基于师生关系的紧密程度,专业教育领域形成了"学业掉队者"、"学业达标者"、"学业优良者"和"学业精英"的差序;思想政治教育领域形成了"思想偏激与行为偏差者"、"政治合格与循规蹈矩者"、"积极分子"和"政治标兵"的差序。同时,中国高校师生关系还存在两种不同的形态:一种是在教育章程限制下塑造"合格产品"的互动实践;另一种是师生双方基于特定的需求而形成的带有个人色彩的人际关系。 展开更多
关键词 高校师生关系 规定性 非规定性 双重差序
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Slope stability analysis considering joined influences of nonlinearity and dilation 被引量:19
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作者 杨小礼 黄阜 《Journal of Central South University》 SCIE EI CAS 2009年第2期292-296,共5页
The soil masses of slopes were assumed to follow a nonlinear failure criterion and a nonassociated flow rule.The stability factors of slopes were calculated using vertical slice method based on limit analysis.The pote... The soil masses of slopes were assumed to follow a nonlinear failure criterion and a nonassociated flow rule.The stability factors of slopes were calculated using vertical slice method based on limit analysis.The potential sliding mass was divided into a series of vertical slices as well as the traditional slice technique.Equating the external work rate to the internal energy dissipation,the optimum solutions to stability factors were determined by the nonlinear programming algorithm.From the numerical results,it is found that the present solutions agree well with previous results when the nonlinear criterion reduces to the linear criterion,and the nonassociated flow rule reduces to the associated flow rule.The stability factors decrease by 39.7%with nonlinear parameter varying from 1.0 to 3.0.Dilation and nonlinearity have significant effects on the slope stability factors. 展开更多
关键词 nonlinear failure criterion nonassociated flow rule soil slope
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A multi-objective model for cordon-based congestion pricing schemes with nonlinear distance tolls 被引量:1
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作者 孙鑫 刘志远 +3 位作者 THOMPSON Russell G 别一鸣 翁金贤 陈淑燕 《Journal of Central South University》 SCIE EI CAS CSCD 2016年第5期1273-1282,共10页
Congestion pricing is an important component of urban intelligent transport system.The efficiency,equity and the environmental impacts associated with road pricing schemes are key issues that should be considered befo... Congestion pricing is an important component of urban intelligent transport system.The efficiency,equity and the environmental impacts associated with road pricing schemes are key issues that should be considered before such schemes are implemented.This paper focuses on the cordon-based pricing with distance tolls,where the tolls are determined by a nonlinear function of a vehicles' travel distance within a cordon,termed as toll charge function.The optimal tolls can give rise to:1) higher total social benefits,2) better levels of equity,and 3) reduced environmental impacts(e.g.,less emission).Firstly,a deterministic equilibrium(DUE) model with elastic demand is presented to evaluate any given toll charge function.The distance tolls are non-additive,thus a modified path-based gradient projection algorithm is developed to solve the DUE model.Then,to quantitatively measure the equity level of each toll charge function,the Gini coefficient is adopted to measure the equity level of the flows in the entire transport network based on equilibrium flows.The total emission level is used to reflect the impacts of distance tolls on the environment.With these two indexes/measurements for the efficiency,equity and environmental issues as well as the DUE model,a multi-objective bi-level programming model is then developed to determine optimal distance tolls.The multi-objective model is converted to a single level model using the goal programming.A genetic algorithm(GA) is adopted to determine solutions.Finally,a numerical example is presented to verify the methodology. 展开更多
关键词 distance-based toll charging schemes EQUITY path-based gradient projection algorithm non-additive goal programming
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Stability analysis for natural slope by kinematical approach 被引量:2
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作者 孙志彬 覃长兵 《Journal of Central South University》 SCIE EI CAS 2014年第4期1546-1553,共8页
The stability of natural slope was analyzed on the basis of limit analysis. The sliding model of a kind of natural slope was presented. A new kinematically admissible velocity field for the new sliding model was const... The stability of natural slope was analyzed on the basis of limit analysis. The sliding model of a kind of natural slope was presented. A new kinematically admissible velocity field for the new sliding model was constructed. The stability factor formulation by the upper bound theorem leads to a classical nonlinear programming problem, when the external work rate and internal energy dissipation were solved, and the constraint condition of the programming problem was given. The upper bound optimization problem can be solved efficiently by applying a nonlinear SQP algorithm, and stability factor was obtained, which agrees well with previous achievements. 展开更多
关键词 natural slope stability analysis limit analysis upper bound theorem
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