The Effects of Chairman-CEO Hometown Complex on Owner-Manager Agency Costs

“缘”是中国传统文化的重要组成部分，它不仅奠定了中国人搭建亲密人际关系的基础，还深刻地影响着人们在人际交往中的互动原则，并以一种非正式制度形式作用于公司的治理。其中，以“地缘”搭建的老乡关系普遍存在于中国上市公司的管理层。根据手工收集整理2004-2014年中国上市公司董事长与总经理的身份证信息，本文发现公司-年度观测值中董事长与总经理的家乡属于同一县级行政区域的比例约为47%，属于同一方言小片的比例约为61%。尽管已有学者针对老乡关系与代理问题进行了诸多探讨，但都未作系统化的研究，且相应的结论也莫衷一是。鉴于老乡关系效用的逻辑起点是现实生活人们的处世之道，本文选择以人际交往原则为切入点，在关..."Yuan(缘)" is an important part of Chinese traditional culture, it not only laid the foundation of the Chinese intimate relationships, but also profoundly affects the principle of interpersonal interaction, it plays an important role in corporate governance as a kind of informal institutional. Among them, "hometown complex" is widespread in managers of Chinese listed company. According to the hand ...学位：管理学博士院系专业：管理学院_会计学学号：1752013015373

外籍董事对上市公司违规行为的抑制效应研究

对中国上市公司而言,尽管董事会治理结构的普适性立法已移植到位,但治理能力明显偏低,公司的违规行为依旧层出不穷。早年建立的价值理念和思维逻辑可成为中国外籍董事的优势之源,外籍董事的引入将有可能增加董事会的独立性与客观性,提高监督效力,从而减少公司的违规行为。基于中国的制度环境和人情文化,以2004—2013年上市公司为样本,可从监督效用视角考察外籍董事对公司违规行为(发生概率和严重程度)的影响。研究发现,聘用外籍董事能够显著减少公司的违规行为,且二者之间的关系随着公司上市年限的增加而减弱,反之亦然。此外,根据国籍信息将外籍董事区分为强、弱两种监管类型,发现聘用强监管型外籍董事可显著减少公司的违规行为,聘用弱监管型外籍董事则与公司的违规行为无显著关系。国家自然科学基金重大项目“制度改革、非正式制度因素与会计审计行为”(71790602);国家自然科学基金项目“宗教、外部监督与审计质量:数据挖掘与经验证据”(71572162);;教育部人文社科基地重大研究项目“文化影响、会计信息质量与审计行为”(16JJD790032

微生物由来リパーゼ活性のスクリーニング : 食用キノコを中心とした担子菌類由来リパーゼの探索

キノコに代表される担子菌類は，食用や漢方など，古くから食品や医薬品として利用されてきた。しかしながら，その他の利用，特に，有用物質生産を目的とした「生体触媒」としての有用性については，ほとんど知られていなかった。そこで，本研究では，食用キノコを中心とした担子菌類の，生体触媒としての可能性を探るため，担子菌由来の細胞外分泌型リパーゼの探索を目的として研究を行った。Basidiomycetes containing edible mushrooms have been used for foods and traditional Chinese medicines since ancient times. However, the possibility of its application in other fields of the mushrooms is not well known. Therefore, in this study, in order to explore the possibility of edible mushrooms as biocatalysts, we investigated the screening for extracellular lipases derived from basidiomycetes containing edible mushroom

An Electromyographic Study of Jaw and Tongue Reflexes in Frogs

Electromyographic activities of jaw and tongue muscles produced reflexly by mechanical and chemical stimulation of various loci of orofacial region were studied in the frog, Rana nigromaculata. Temporal muscle activity occurred when mechanical stimuli were applied to the palatal ridge, lower lip, root of tongue and pharynx. Electromyograms of the masseter muscle were similar to that of the temporal muscle, but the masseter muscle activity was occurred ipsilaterally and was not occurred by the stimulation of the pharynx region. No activity of the mandible depresser muscle was obtained whatever portions of the mouth were stimulated, but a strong pinch of tongue tip generated a transient activity. A remarkable activity of the submaxillary muscle was observed when the pharynx region was stimulated mechanically. This muscle activity occurred synchronously with the respiration, and was suppressed by the mechanical stimulation of the oral mucosa except the tongue surface. The hyoglossal and intrinsic tongue muscles were activated by the mechanical and chemical stimulation of the tongue. The latter muscle was also activated by the mechanical stimulation of the pharynx region. These results are similar to those obtained in the higher vertebrates, suggesting that the neural mechanism of oral reflexes in the frog is fundamentally the same as those in the higher vertebrates

Reflex Discharges Evoked by Taste Stimulation on the Frog Tongue

In the previous study, Kumai (1981) found that pronounced reflex discharges are evoked in the hypoglossal nerve by an application of 1M NaCl, 0.5 mM quinine HCl or HCl at pH 2.5 on the frog tongue, but not by 1 mM CaCl2 or distilled water. Zotterman (1949) suggested that the water on the frog tongue reflexly keeps the mouth closed to reduce an obvious increase of the intake of water. If this is valid, reflex discharges should be evoked in the nerves innervating the elevator muscles as the masseter and temporal muscles. When the tongue was stimulated by tap water, no reflex discharge was evoked in the nerve innervating the masseter and temporal muslces. On the contrary, pronounced reflex discharges were evoked in the nerves innervating the submental and submaxillary muscles. This result indicates that the chemoreceptor sensitive to tap water in the frog plays a role in the nostril closing mechanism