基于区块链技术的我国体育用品制造企业融资模式创新研究     

陈颇  刘波 《体育学研究》2020,(1):12-20

采用文献资料、逻辑推理、案例解析等研究方法,对区块链技术在我国体育用品制造企业融资模式中的应用进行探析。结果表明:经济新常态下我国体育用品制造业的可持续健康发展是国家实施"供给侧改革"战略的重要环节,体育用品制造企业是我国体育产业发展的核心元素,但限于国内体育用品制造业的整体市场竞争力,我国体育用品制造企业融资难、融资成本高、融资结构单一、专业担保机构不足等问题仍非常突出。近年来,伴随区块链技术的迅猛发展,供应链金融已经成为破解中小企业融资困境的重要手段,也为我国体育用品制造企业融资提供了业务创新基础。通过对区块链技术的含义和主要特征进行介绍,阐释了区块链融资模型的基本构架及操作流程。区块链技术的分布式记账、共识机制、时间戳记等特征在我国体育用品制造企业融资模式中的应用具备较多优势,如确保数据信息真实可靠,实现信息互联互通等。最后,针对区块链技术在我国体育用品制造(销售)企业融资案例中的应用过程展开理论分析,并提出未来展望。  相似文献   

股权结构、研发投入与企业经营绩效关系研究     

谭庆  吴铖铖  吴自爱 《保定学院学报》2020,(2):46-51

以我国316家信息技术业上市公司2014—2018年面板数据作为研究对象,通过运用多元线性回归和调节效应检验研究研发投入与经营绩效的关系及股权结构在二者关系间的调节作用。研究结果表明:第一,研发投入与企业经营绩效正相关,且研发人员投入对企业经营绩效的影响高于研发资金投入;第二,股权集中度、股权制衡度均与企业经营绩效正相关。因此,信息技术企业在提高研发创新能力时不仅需要足够的资金保障,更需要充足的智力支持,且适度提高股权集中度、股权制衡度可在一定程度上提高企业经营绩效。  相似文献   

Creating a more inclusive journal: the Journal of the Medical Library Association's evolving process for selecting editorial board members     

Margaret Henderson  John W. Cyrus  Erin R. B. Eldermire  Jill T. Boruff  Katherine G. Akers  Beverly Murphy 《Journal of the Medical Library Association》2022,110(1):1

The Journal of the Medical Library Association (JMLA) selects new editorial board members every year. In the spring of 2021, JMLA used a new process for reviewing and selecting applicants for the limited number of open editorial board positions. This reevaluation of the selection process was spurred by a desire to create a more diverse and representative board. Changes to the procedures for selecting new editorial board members included having an open call for editorial board members, creating an application form, creating a selection committee to screen applicants, creating a form for the selection committee to extract data from applications, and creating a two-step process for screening and then selecting board members. As part of construction of this new process, areas for continued improvement were also identified, such as refining the application form to allow more specific answers to areas of interest to the selection committee. The newly created selection process for editorial board members constitutes a significant change in JMLA processes; however, more can be done to build on this work by further refining the selection process and ensuring that new members are selected in a transparent and streamlined manner.  相似文献   

In defence of white privilege: physical education teachers’ understandings of their work in culturally diverse schools     

D. Barker 《Sport, Education and Society》2019,24(2):134-146

Research suggests that physical education (PE) in Western countries is not providing equitable experiences for non-white students. Responsibility for shortcomings has often been ascribed to white PE teachers. Scholars have claimed that teachers lack cultural competence and know little about how physical cultures or health are understood by the young people with whom they work. The objective of this investigation was to investigate this claim and generate an understanding of how white PE teachers in a culturally diverse high school make sense of their work with non-white students. Data with three Swedish teachers of varying experience were produced using semi-structured interviewing. A series of school visits provided a complementary line of data. Four themes emerged from the data. These related to: (1) differences between white and non-white values; (2) the knowledge and dispositions necessary for success in PE; (3) the broad purpose of PE, and; (4) the differences between boys’ and girls’ experiences of PE. Data were interpreted using a Critical Race Theory (CRT) perspective, with the notion of ‘whiteness’ providing a specific analytic concept. The general thesis developed in the second part of the paper is that problems result not from insensitivity or incompetence but from discourses of whiteness in which many teachers live and work. By building on critical research both in general education and physical education literature and by utilizing whiteness as an analytical concept, the investigation shows how three PE teachers draw extensively on the racial discourse of whiteness and how this disadvantages non-white students. The paper is concluded with a consideration of how racial disadvantage could be challenged or disrupted.  相似文献   

Impacts of equity structure on audit fees: Evidence from Chinese A-share listed companies in Shanghai Stock Exchange     

LI Zhou  SONG Li-hua 《重庆大学学报(英文版)》2015,14(4):155-163

Based on the data of 923 Chinese listed companies in 2013 to 2014, we investigated the impact of company equity structure on audit fees from the perspective of cross section and period duration. It is found that there is a positive correlation between the proportion of state-owned shares in listed companies and audit fees. To be more specific, there is a U-shaped relation between audit fees and equity concentration which is represented by the proportion of the largest shareholder. And the equity restriction ratio, represented by the sum of the proportion of the second largest shareholder to the tenth, has a positive effect on audit fees.  相似文献   

中国慈善组织募捐现状及劝募有效性路径探讨     

陈秀峰  付锐平 《学会》2011,(12):19-24

慈善组织开展的扶贫济困、安老助孤、帮残助医、支教助学等慈善事业,主要取决于社会慈善、社会捐赠、群众互助所提供的社会资源的供给量,因此,资金来源与劝募机制成为发展的主要问题。目前,中国慈善组织募捐存在着一系列的制约瓶颈,主要表现在公众的现代慈善意识淡薄、法律制度环境的不完善以及慈善组织自身建设和监督的缺失这三个方面。因此,需要从这几方面入手,完善中国慈善组织的募捐机制。  相似文献   

管理层持股、融资约束与创新绩效——基于融资约束中介作用的实证研究     

范海峰  周小春 《科研管理》2020,41(3):52-60

本文以我国上市公司2012-2015的样本为对象，使用Hadlock等（2010）的SA指数构建了融资约束虚拟变量，通过递归模型实证研究了融资约束在管理层持股对公司研发投资和研发效率影响中的中介作用。结论显示管理层持股与融资约束是高度显著的U型关系，但与创新效率则是高度显著的倒U型关系，融资约束在管理层持股对创新效率的影响中显著地发挥了部分中介作用，而且管理层持股对公司融资约束和创新绩效的影响主要局限于非国有控股上市公司。本文的研究为明确我国公司管理层持股对公司创新的影响路径提供了新的证据，也为实施股权激励和提高公司创新绩效提供了有益的参考。  相似文献   

股权激励对企业科技创新能力的影响     

杨慧辉  潘飞  胡文芳 《科研管理》2020,41(6):181-190

采用因子分析法,本文从科技创新的投入能力、科技创新的产出能力以及科技创新的成果转化能力构建了科技创新综合能力指标,研究不同终极控股股东特征环境中的管理层股权激励的实施对公司科技创新能力的影响效应。通过回归分析,本文发现,在终极控股股东两权匹配的环境中实施的管理层股权激励可以提升公司的科技创新能力;控股股东的控制权越大,股权激励对科技创新能力的促进作用越大。在终极控股股东两权分离的环境中实施的管理层股权激励会抑制公司的科技创新能力;控股股东的两权分离度越大,股权激励对公司科技创新能力的抑制效应越强;而且,国有控股股东与企业家型的民营控股股东环境中股权激励的实施对公司科技创新能力的影响并无显著性差异;但与企业家型民营终极控股股东相比,资本家型民营终极控股股东的两权分离程度对股权激励抑制科技创新能力的加剧作用更大。  相似文献   

论民间融资中虚假诉讼的法律规制     

马永双  张惠玲 《保定师专学报》2011,(5):64-67

民间借贷的蓬勃发展,不仅使得某些中小企业打破了现有金融体制的束缚获得发展所必需的资金,还为民间的闲散资金找到了更为有利的出路,但也为某些别有用心的人提供了兴风作浪的土壤,虚假诉讼在民间借贷领域中高频发生给经济的发展和社会稳定带来了恶劣的影响,为了更加有效地促进民间借贷的健康发展,需要对民间借贷中存在的虚假诉讼加强法律规制。  相似文献   

股权制衡影响企业价值的模型推导与解释     

汪洋 《安徽师范大学学报(人文社会科学版)》2010,38(4):417-421

关于股权制衡对企业价值影响的研究结果不一,其原因在于没有考虑制衡股东的个数.在建立模型验证分析结果基础上,得出结论:"双核"结构是最优股权结构;第二大股东持股比例越接近第一大股东持股比例越有助于提升企业价值.  相似文献