The Impact of Institutional Ownership on Corporate Governance—— Dual Agency Cost Perspective

经过三十年的发展，机构投资者的数量和投资规模逐渐扩大，投资模式也日臻成熟，其在促进金融市场的发展中起到了愈加重要的作用。在持股比例较低时，机构投资者退出市场的风险较低，而随着持股比例的增高，机构投资者采取短期投资策略的方式来管理股票，只会使其承受股票价格大幅下降而带来的损失，因此更多的机构投资者开始寻求能够获取稳定收益的途径。他们以股东的身份对上市公司的经营管理决策发表意见，监督管理层和股东行为，改善公司内部治理环境以促进其健康稳定的发展，并取得了一定的成效。 机构投资者的作用逐渐引起了我国政府的关注。政府在引入机构投资者的同时相继出台了有关的法律、法规以保障其能够有效地行使股东权利。然而在...After thirty years of development, the number of institutional investors and the scale of investment gradually expanded, the investment model is also maturing, which plays an increasingly important role in promoting the development of financial markets. The shareholding ratio is low, the risk of institutional investors out of the market is relatively low, and with the increased proportion of sha...学位：管理学硕士院系专业：管理学院_会计学学号：1752014115113

油菜花粉营养成分的分析

花粉是植物种质的重要代表,种子植物雄蕊产生的雄性生殖细胞。花粉不仅作为植物分类学上的重要标志,又是植物成分的浓缩库,油菜花粉是产量高,品种纯便于收集的一种蜂采花粉,常是营养食品和护肤用品中花粉的主要来源

国際シンポジウム「音／声の文化史」をめぐって

会期： 2022年1月29日-30日, 会場：オンライン開催（Zoom）departmental bulletin pape

身体を再定義する : 『へんしんっ！』(2020年)と『あなたとの再会』(2021年)における身体障がい

This article argues that focusing on bodily performance and the body’s relations with other bodies in contemporary East Asian films offers alternative representations. The body not only refers to the bodies of on-screen characters, but also to those of the people who make and watch the films I examine. I want to propose an alternative to ableist perspectives on disability here by arguing that we should understand characters with physical disabilities in terms of bodily performance and its relations to other bodies. Based on a Deleuzian explanation of performance as an affective event, this article reexamines the disabled body and its capacity to resist ableist stereotypes through its relations with other bodies. Moreover, the bodies with which I am concerned are not limited to those of on-screen characters but include those of participants in the process of film production, distribution, and reception. Thus, the boundaries between on/off screen and characters/filmmakers/viewers are blurred, and the relations among different bodies become fluid. This article identifies and explores how fluid relations among different bodies in films open up alternatives to ableist depictions of physical disabilities. Starting with how people with physical disabilities have been represented in Chinese and Japanese film history and social contexts, I then analyze how such bodies resist an ableist perspective on disability in Transform! (dir. Ishita Tomoya, 2020) and Reunion with You (Yu Ni Chongfeng, dir. Liu Xiaojing, 2021). Transform! highlights the fluid relations of the bodies through film aesthetics, dance performances, and the filmmaking process, whereas Reunion with You rejects female disabled bodies as spectacles and emphasizes how women with physical disabilities use media platforms to express themselves.departmental bulletin pape

论创新人才素质特征与高校办学定位

培养创新人才是当代高校的使命。而对创新人才素质特征的认定直接影响高校创新人才培养培养方案的制定。本文提出创新人才即为勇于探索善于创造人才,具有四种基本能力素质,即批判性思考力、顽强意志力、沟通协调力和时机把握力,其中批判性思考力是核心;高校的人才培养定位是创新人才而非创新型人才,而且不同层次高校应有不同侧重;高校必须改变传统的教学方式,增强实践教学环节,推动教学评估机制改善,如此才能大有作为。教育部人文社会科学重点研究基地重大项目“高等教育大众化与终身教育体系建构”;项目基金号:05JJD88006

国际上应对电子商务冲击的税收政策及其政策分析

电子商务正以其特有的交易方式挑战、冲击传统的交易方式。由于电子商务是一个新生事物 ,各国管理部门还来不及全面研究制订相应的政策 ,更没有系统的法律约束来规范企业行为 ,从而引发许多税收问题 ,包括对国际税收规则的严重冲击。联合国、OECD、发达国家和发展中国家相继提出或施行应对电子商务冲击的税收解决方案和政策 ,并由此引发激烈的争议