The Study On Human Resource Management In Merger & Acquisition Of Enterprise

随着知识经济时代的到来和全球经济一体化的发展，企业并购已经日益成为企业实现快速扩张发展、提高国内外市场竞争力的重要模式之一。然而，多项调查和实证分析证明，企业并购的成功率较低，其主要原因在于缺乏对企业并购中的人力资源进行有效的整合管理。本文试图从理论和实践相结合的角度来研究企业并购中存在的人力资源管理问题，结合国外的成功经验，提出企业并购中进行人力资源管理的整体思路和方法。全文共分为六个部分。 第一章绪论。该部分从两则企业并购的成败案例对比中引出本文的选题目的，在介绍企业并购中进行人力资源管理的时代背景之后，对本文的研究思路进行了简要的概括。 第二章相关问题分析。该部分对企业并购、人力资源...Along with the coming of knowledge-economy ages and the development of the integral global economy, merger & acquisition of enterprise has already and increasingly become one of the important modes, by which the enterprise realizes the fast expansion of the development and increase the competition abilities in the domestic and international market. However, many investigation and analysis of demon...学位：管理学硕士院系专业：管理学院企业管理系_企业管理(含财务管理、市场营销、人力资源管理)学号：20011400

Will Violations of Listed Companies Increase the Risk of Stock Price Crash

以1992-2015年中国A股上市公司为样本,探讨上市公司违规行为与股价崩盘风险的关系,发现二者呈显著正相关关系。进一步研究发现,当公司内部和外部治理水平较差、公司信息不对称程度较高时,上市公司违规行为与股价崩盘风险的正相关关系更加显著。这表明,上市公司违规行为可能同时通过"治理"效应和"信息"效应影响股价崩盘风险。Taking China＇s listed companies as a sample from year 1992 to year 2015, this paper explores the relationship between the violations and the risk of stock price crash. We find that,violation is significantly positive to stock price crash risk. After a series of robust tests, the conclusion is still robust. In the further study, when the levels of company＇s internal governance and external governance are poor, or the higher the degree of asymmetric information, the positive correlation between the illegal behavior and the risk of stock price crash is more significant. These results indicate that the illegal behavior may also affect the risk of stock price crash through the ＂governance＂ effect and ＂information＂ effect.国家自然科学基金项目(71532012；71172056；71572167)

信息不对称、信息不确定与定向增发中的利润承诺

本文从信息不对称与信息不确定的角度出发,解释了有资产交易的定向增发情境下的利润承诺现象。我们利用2006-2015年中国证券市场中有资产交易的定向增发数据,探讨了信息不对称、信息不确定与定向增发中利润承诺的关系。结果发现:信息不对称会降低定向增发中利润承诺条款的使用概率,但提高了利润承诺实现的概率;而信息不确定会提高定向增发中利润承诺条款的使用概率,但降低了利润承诺实现的概率。在经过内生性等稳健性检验后,结论依然成立。本文结论对买卖双方、投资者以及监管部门具有理论指导和实践启示。国家自然科学基金面上项目(71572167);;第62批博士后基金面上项目(X09960);;中央高校基本科研业务费专项资金(2018QN068)的资

Accounting Conservatism, Information Transparency and Stock Price Synchronicity

以我国2003—2015年的上市公司为样本,研究了会计稳健性、信息透明度对股价同步性的影响。结果表明:会计稳健性与股价同步性显著负相关,这支持了"信息效率"说;信息透明度与股价同步性显著正相关,这支持了"非理性噪音"说;会计稳健性和信息透明度对股价同步性的影响存在替代效应。进一步的研究显示,在国有企业及业绩较差或治理水平较低的样本组中,会计稳健性对股价同步性的负向影响更为显著,而信息透明度及其与会计稳健性的交互效应对股价同步性的正向影响在各组中都很显著。Taking listed companies in China from 2003 to 2015 as the sample, this paper discusses how the accounting conser- vatism and information transparency affect stock price synchronization. The results confirm some hypothesis as follows. Firstly, ac- counting conservatism has a significant negative correlation with stock price synchronization, which supports the concept of ＂infornla- tion efficiency＂. Secondly, information transparency has a significant positive correlation with stock price synchronization, supporting the concept of ＂non-rational noise＂. Thirdly, there is a substitution effect on the interaction of accounting conservatism and information transparency. Further study finds that, the negative effect of accounting conservatism on the stock price synchronicity is more signifi- cant in state-owned enterprises and other enterprises with poor performance or low-level governance. However, the positive effect of information transparency and its interaction with accounting conservatism are both remarkable in all samples.国家自然科学基金项目(71572167)

语义韵研究:对象、方法及应用

语义韵是当代语料库语言学中的一个重要研究对象。它指的是单词或词组的“超越词界的联想色彩”。要确认语义韵必须在以现代信息技术为支持的语料库语言学研究中 ,使用定位检索软件找出其搭配伙伴 ,对其“表达联想意义”进行定性、定量分析 ,从而得出语义韵轮廓。当代英美词典编纂正越来越多地吸收和运用语义韵研究的成果 ,这对我国英汉和汉英词典编纂者解决此类问题具有重要的借鉴意

跨文化语境演讲中谚语引用之批评分析

本文以语料库检索结果为依据,对250篇英美领导人在跨文化语境中的英文演讲里的谚语引用进行批评分析,重点探讨三方面的问题:(1)英美领导人在跨文化语境中引用谚语的策略和动机;(2)演讲者对此互文手段的偏好;(3)谚语引用与上下文之间的互文关系及功能。【英文摘要】This paper is an attempt to study proverbs and sayings embedded in remarks by US/UK leaders in intercultural contexts based on analyses of data from our corpora containing 250 speeches.Its focus is on the strategy and motivation of quoting proverbs or sayings in different intercultural contexts,the partiality for quoting proverbs or sayings among US/UK leaders,and the function of such intertextuality between such quotations and their co-texts.福建省社科规划项目的研究成果(项目编号:2006B2125); 厦门大学2007年文科创新团队资助项目的研究成

钛酸纳米管前驱体水热制备TiO_2:水热媒介对结晶度及光催化活性的影响

以钛酸纳米管为先驱体,180℃24 h同一水热条件下,利用H2O、HNO3、KBF4以及HNO3+KBF4的4种水热媒介溶液,制备了高结晶度高光催化活性的TiO2,并研究了水热媒介对TiO2结晶度、表面羟基和光催化活性的影响。通过扫描电镜(SEM)、X射线衍射(XRD)、红外测试(FTIR)、X射线光电子能谱(XPS)、紫外可见漫反射吸收光谱(UV-Vis)进行了结构表征。光催化活性通过降解甲基橙溶液进行了评价。结果表明,与其他3种媒介相比,HNO3+KBF4溶液为水热媒介制备的锐钛矿晶型TiO2,结晶度高,表面羟基含量高,因此,呈现高的光催化活性

Analysis of Female Intellectuals in Xiamen

通过抽样调查 ,研究、了解厦门地区知识女性价值取向 ,她们对工作、婚姻、家庭的认识与态度 ,及思想观念的变化和发展 ,在此基础上对她们观念的变化进行全面综合的评价Based on a survey in Xiamen area,this article analyzes value orientation among female intellctuals,regarding attitudes toward work,marriage and family.It also evaluates changes of the value among the population

H_2S gas sensitivity of UV light activated WO_3 gas sensors

以热氧化钨丝法制备的WO3纳米材料为基材制备了厚膜气敏元件,在常温、紫外光激发条件下实验测试了所制纯WO3气敏元件对不同体积分数的H2S气体的气敏特性曲线,探讨了元件对H2S的灵敏度与紫外光的辐射通量密度的依赖关系。结果表明,常温、无紫外光照下WO3气敏元件对H2S不敏感,而在常温及紫外光激发下WO3气敏元件对H2S的灵敏度显著增大,且随着紫外光辐射通量密度增加,元件对H2S的灵敏度先增大而后减小。The thick film gas sensors were prepared by using WO3 nano-materials that prepared by the method of thermal oxidation of tungsten.Under the condition of room temperature and UV excitation,gas sensing characteristic curves of the prepared pure WO3 gas sensors to H2S gas with different volume fractions were tested.Dependencies between sensitivity of WO3 gas sensors to H2S and UV radiant flux density were investigated.The results show that under the room temperature condition,the WO3 gas sensors are not sensitive to H2S without UV irradiation,while the WO3 gas sensors are significantly sensitive to H2S with UV excitation,and with the increase of UV radiant flux density,the sensitivity of gas sensors to H2S first increases and then decreases.福建省省属高校科研专项资助项目(No.JK2011039); 福建省自然科学基金资助项目(No.2012D110;No.2013J05014); 国家级大学生创新项目资助(No.201310395003

基于切向超滤技术的胶体有机碳和无机氮分离及物源初探

利用切向超滤技术对九龙江口天然水体中胶体相(1 kDa～0. 45μm)、真溶解相(<1 kDa)和\"溶解相\"(<0. 45μm)的溶解有机碳和无机氮进行了分离与提取,初步探讨了水环境因子对其理化特性的影响机制,进而探讨了它们的来源和转化.结果表明,切向超滤过程的膜空白和质量平衡符合技术要求;溶解有机碳、亚硝酸盐氮、氨氮、硝酸盐氮和无机氮存在形式以真溶液相(<1 kDa)为主,其在胶体相中的质量浓度分别为0. 207～0. 810 mg/dm3、0. 001～1. 870μg/dm3、ND～2. 08μg/dm3、0. 62～79. 30μg/dm3和1. 07～81. 10μg/dm3;胶体态溶解有机碳(COC)含量主要受陆源输入控制.国家海洋局海洋公益性行业科研专项资助项目(201505034-4);;福建省科学技术厅公益专项资助项目(2015R1003-12