我国农业上市公司价值管理研究

农业上市公司是我国农业产业化的重要形式,其经营状况的好坏直接关系到农业产业化的进程。价值管理是一种先进的现代企业管理模式,受到越来越多的关注。本文从我国农业上市公司的基本情况分析出发,利用EVA方法对我国农业上市公司的价值创造能力进行了分析,指出了我国农业上市公司实施价值管理的必要性,进而提出了实施价值管理的相关建议。     

Antagonistic Synergy: Process and Paradox in the Development of New Agricultural Antimicrobial Regulations

There is currently great controversy over the contribution antimicrobial use in animal agriculture has made to antimicrobial resistance in pathogenic bacteria with negative consequences for human health. In light of this, the approval process for antimicrobials used in US animal agriculture, known as New Animal Drug Application or NADA, is currently being revised by the federal government. We explore the public deliberations over the development of these new policies focusing our attention on the interaction between pharmaceutical companies and the U.S. Food and Drug Administration. What appears to be an antagonistic public discourse is examined in terms of its ability to simultaneously legitimate the roles of the Food and Drug Administration as the official arbiter of policy on antimicrobial use in animal agriculture and as a protector of the public welfare, as well as the role of pharmaceutical companies as the producers of safe and effective products necessary for the protection of public well-being. Wesley R. Dean is an Assistant Research Scientist in the Institute for Science, Technology and Public Policy at Texas A & M University. His PhD is in Sociology from the University of Alberta where he wrote a dissertation on the Canadian HIV-tainted blood scandal. He is currently engaged in research on USDA-CSREES National Integrated Food Safety Initiative, a project to systematically characterize antimicrobial decision-making in US animal agriculture. H. Morgan Scott earned a DVM from the University of Saskatchewan and a Ph.D. in Epidemiology from the University of Guelph. He is an assistant professor at Texas A&M University in the Department of Veterinary Integrative Biosciences. He is currently conducting epidemiological research on the transference of resistant genes from swine to human host populations and he is the principal investigator on the USDA-CSREES National Integrated Food Safety Initiative.     

Main Factor Analysis on the Sustainable Growth of the Public Companies in China

With the sample of Chinese A-stock public companies which appear on Stock Exchange of Shanghai and Shenzhen before 1994,and by using the factor method and regression,this paper finds out and explains the equilibrium relation among sustainable growth of Chinese public companies,profitability and capability of debt-repayment and capability of operation. This paper discover: (1)The sustainable growth rate of a public company is in inverse proportion to asset-debt ratio, but in direct proportion to current debt ratio as well as acid test ration. (2)There is a positive correlation between the sustainable growth rate of a public company and its profitability. That's to say, the higher earning rate, the higher sustainable growth rate.(3)The sustainable growth rate of all public firms other than those of the commerce industry is positively correlated to the growth capacity.(4)Apart from the commerce industry, there is a positive correlation between the sustainable growth and the operation capability of the public companies, regardless of their integral sample, industries sample and scale sample.     

上市公司股权结构优化问题研究——以再融资为角度的实证分析

以我国上市公司的股权结构的现状为出发点，分析并指出了我国上市公司的股权结构中的问题和我国再融资的特殊环境。然后以上市公司的配股和增发股为资料展开实证分析，进而得出研究结论和对策。     

我国林业类上市公司资产减值与盈余管理分析

随着经济环境的日益复杂和技术条件的不断变化，资产减值准备成为会计界关注的焦点之一。2006年2月15日财政部发布的《企业会计准则第8号——资产减值》对资产减值准则进行了全面的修改和完善，但在具体运用中仍为盈余管理留下了较大的空间。针对我国林业类上市公司特点，探讨林业类上市公司利用资产减值准备进行盈余管理的现状、原因，并提出治理对策。     

产融型企业集团规模经济效应度量模型的构建及其实证研究

针对倾向错误的PCR技术中不同目的、不同长度基因的诱变种类一直缺乏准确参考的问题，以酵母spt15基因为研究对象，在标准的PCR反应体系中加入不同Mn2+摩尔浓度（0.125，0.250 和0.500 mmol·L-1）进行倾向错误的PCR，扩增spt15不同长度（分别约为200, 500和700 bp）的DNA片段，研究其突变频率，突变碱基数目及突变类型，以分析不同种类的突变所需的最佳条件.研究结果表明：长片段DNA的PCR突变率对Mn2+摩尔浓度更敏感；模板的长度对DNA PCR突变碱基个数也有较为明显的影响，低Mn2+摩尔浓度有利于单突变；Mn2+驱动的突变有明显的倾向性，其中A→G和T→C的突变居多.     

产官学结合模式下顶岗实习的应用研究——以民办高校日语专业为例

产官学结合模式源于日本,在此模式下实施顶岗实习是民办高校人才培养机制改革的新尝试,同时对于即将进入日资企业的学生而言,新尝试必然会伴随着新问题。通过政府牵线搭桥,高校事先完成与企业的联姻,达成校企合作意向。学校要对学生做好实习前的宣传教育,实习过程中的协助管理,实习结束后的评价总结这三个阶段的各项工作,学校方面的全面统筹是保证完成顶岗实习的关键所在。选取优良的日企作为合作单位,是做好顶岗实习的先决条件,此项工作须在政府牵头下,促成学校与日资企业的迅速对接,各部门互相协调,最终实现＂产官学生＂四方皆赢。     

独立董事制度与我国上市公司治理结构之完善

独立董事制度是英美法中解决上市公司治理结构中的一项重要法律制度。我国2005年的《公司法》在修订时将独立董事制度引入其中,虽然没有具体规定独立董事的职权,尤其是与上市公司监事会的职权划分,但这项制度无疑对我国上市公司治理结构的完善具有积极意义。