576 research outputs found

    Promotion Research of the E-Commerce Site in Small and Medium-Sized Enterprises

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    This paper first presents the e-commerce website development status of small and medium-sized enterprises (SMEs); and then studies the ways to promote e-commerce websites in the information age using various research methods. Moreover, it points out the problems in e-commerce websites promotion in SMEs, and puts forward ways and thoughts to settle the problems.

    Empirical Research on the Relation Between Shares Reduction of Senior Executives and Earnings Management

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    Using listed companies with a presence of shares reduction of senior executives after the split share structure reform as research objects, we systematically study whether there are changes in earnings management behavior of senior executives’ shares reduction, as well as the relationship between the shares reduction degree and earnings management degree. Our analysis reveals that companies with a presence of shares reduction of senior executives have significantly positive controls over accounting earnings in the years of 2008 and 2009. However, there is no significant correlation between the level of earnings management of listed companies in China and the scale of shares reduction of senior executives

    Implications for the Epoch of Reionization in the Local Universe

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    The epoch of reionization is a critical phase transition in cosmic history, during which radiation from very early astronomical objects ionized the neutral hydrogen that once filled the entire universe. Direct observations of the ionizing process, however, are precluded by the neutral intergalactic medium at high redshift. In recent years, small samples of low-z galaxies that have hydrogen-ionizing (i.e., Lyman-continuum; LyC) photons escaping have been discovered, and clues have begun to emerge as to both the indirect signposts of LyC leakage and of the processes that enable the escape. We propose a new technique for finding LyC emitters (LCEs)—use the weakness of the [S II] nebular emission lines relative to typical star-forming galaxies as evidence that the interstellar medium is optically thin to the LyC. Significant LyC fluxes are detected in two out of three [S II]-deficient-selected star-forming galaxies at z ~ 3 using the Cosmic Origins Spectrograph onboard the Hubble Space Telescope (HST). We show that these galaxies differ in their properties from the benchmark sample of LyC-emitting Green-Pea galaxies at similar redshift: most notably, our sample is more massive. Statistical analyses are then performed with data recently available from the HST Low-redshift LyC Survey. We reaffirm the robustness of the [S II] diagnostic. Moreover, a complex relationship between optical emission-line properties and LyC escape fractions is found. Considering little is known about the dependence of the escape fraction on galactic properties and circumgalactic environments, we take a closer look at the inner workings of galaxies—in particular, galactic outflows. Their radial structure is inaccessible by conventional absorption-line probes in "down-the-barrel" spectra. Hence we develop a novel method of combining information from the UV spectroscopy and the imaging of resonance absorption and fluorescence emission lines. We find that most of the outflowing material is likely created or injected at radii much larger than the starburst radius. This has important implications for our understanding of the regulating mechanism of the galactic baryonic cycle
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