Goh Boon Teck is the chief artistic director of Toy Factory,a Singaporean theater company founded in 1990.According to Goh,a group of young people decided to organize their own theater company due to a love for drama....Goh Boon Teck is the chief artistic director of Toy Factory,a Singaporean theater company founded in 1990.According to Goh,a group of young people decided to organize their own theater company due to a love for drama.The“Toy”in the name of the theater company comes from a Thai shadow puppet artist who worked with them,and“Factory”highlights the organization’s devotion to training theater practitioners for the art community.Goh said that in addition to staging productions,Toy Factory has also vigorously worked to discover new drama artists including actors,designers,and playwrights.展开更多
From the ecocritical perspective,with the reference to ecological ethics,this paper explores the ethical meanings and views of nature embodied in“werewolf”in Angela Carter’s short story“The Company of Wolves”.Thi...From the ecocritical perspective,with the reference to ecological ethics,this paper explores the ethical meanings and views of nature embodied in“werewolf”in Angela Carter’s short story“The Company of Wolves”.This paper analyzes the construction of the werewolf’s ethical identity,the reconstruction of human-animal ethics and finally the ecological integration of nature and culture.Through the analysis of the werewolf and its relationship with humans and nature,this study reveals the complex intertwining of animal and human emotions and ethical identities.This paper aims to reveal how Carter,through fairy tale rewriting and literary experimentation,rethinks the ethical positions of humans,animals,and nature,which presents an ecological ethical imagination that transcends anthropocentrism.展开更多
Objective To explore the impact of mergers and acquisitions(M&A)on the innovation performance of the companies from both a patent perspective and a financial perspective by taking the case of M&A Company J as ...Objective To explore the impact of mergers and acquisitions(M&A)on the innovation performance of the companies from both a patent perspective and a financial perspective by taking the case of M&A Company J as an example.Methods The literature research method,patent data analysis method,and financial data analysis method were used.Results:The M&A has a positive impact on the innovation performance of Company J,and the results from the patent perspective and the financial perspective are consistent.Results and Conclusion The literature research method,patent data analysis method,and financial data analysis method were used.The M&A has a positive impact on the innovation performance of Company J,and the results from the patent perspective and the financial perspective are consistent.展开更多
西门子11月13日在“Siemens ONE Tech-Strategy&Results”活动上发布驱动公司迈向下一增长阶段的战略。“今天的西门子比以往任何时候都更强大,2025财年取得了历史性的业绩,这充分彰显了公司战略的有效性。我们通过深度融合现实世...西门子11月13日在“Siemens ONE Tech-Strategy&Results”活动上发布驱动公司迈向下一增长阶段的战略。“今天的西门子比以往任何时候都更强大,2025财年取得了历史性的业绩,这充分彰显了公司战略的有效性。我们通过深度融合现实世界与数字世界实现增长。借助‘ONE Tech Company’计划,西门子将迈入下一增长阶段,并将中期营收增长目标提高至6%-9%的区间。”展开更多
Angela Carter’s“The Company of Wolves”is a provocative retelling of the classic fairy tale“Little Red Riding Hood,”delving into complex themes of sexuality,violence,and human nature.This paper examines the story...Angela Carter’s“The Company of Wolves”is a provocative retelling of the classic fairy tale“Little Red Riding Hood,”delving into complex themes of sexuality,violence,and human nature.This paper examines the story’s ethical implications through a literary ethics lens,focusing on the wolf as a symbol of both danger and desire.It explores the wolf’s dual nature,the power dynamics between rulers and the ruled,and the ethical choice between conflict and coexistence.展开更多
2月27日,苏州中材与伊拉克Galiawa Group VAN Company举行战略合作协议签约仪式。双方就推动苏州中材在综合工程服务领域的强大履约能力与Galiawa Group VAN Company的本地市场资源优势实现充分整合,加强水泥及轻质建材工程、新能源项...2月27日,苏州中材与伊拉克Galiawa Group VAN Company举行战略合作协议签约仪式。双方就推动苏州中材在综合工程服务领域的强大履约能力与Galiawa Group VAN Company的本地市场资源优势实现充分整合,加强水泥及轻质建材工程、新能源项目开发等领域业务合作,共同推动资源互补、市场共拓等进行了深入座谈交流。展开更多
The current portfolio model for property-liability insurance company is only single period that can not meet the practical demands of portfolio management, and the purpose of this paper is to develop a multiperiod mod...The current portfolio model for property-liability insurance company is only single period that can not meet the practical demands of portfolio management, and the purpose of this paper is to develop a multiperiod model for its portfolio problem. The model is a multistage stochastic programming which considers transaction costs, cash flow between time periods, and the matching of asset and liability; it does not depend on the assumption for normality of return distribution. Additionally, an investment constraint is added. The numerical example manifests that the multiperiod model can more effectively assist the property-liability insurer to determine the optimal composition of insurance and investment portfolio and outperforms the single period one.展开更多
By taking Guangzhou City for example,a series of environmental problems brought by agricultural ecological tourism were analyzed from the perspective of environmental degradation caused by that tourism company failed ...By taking Guangzhou City for example,a series of environmental problems brought by agricultural ecological tourism were analyzed from the perspective of environmental degradation caused by that tourism company failed to take environmental responsibility.Based on economic development and environmental protection,some suggestions on environmental protection were proposed from the perspective of perfecting environmental responsibility of tourism company in order to realize win-win of economic development and environmental protection.展开更多
The double moral hazard of ＂company ＋ farmer＂ and the time preference cost of company and farmer was analyzed. According to static game model, it re-vealed that the reason for low compliance rate of ＂company ＋ fa...The double moral hazard of ＂company ＋ farmer＂ and the time preference cost of company and farmer was analyzed. According to static game model, it re-vealed that the reason for low compliance rate of ＂company ＋ farmer＂ model was the existence of market risk, namely, the fluctuation of market price, and the stable market price in contracts was actualy a kind of interval, instead of a specific value. Furthermore, the effect of default penalty, market transaction cost and time prefer-ence cost on the stability of contract was studied. The results showed that default penalty, market transaction cost and time preference cost had positive influence on the price interval range of a contract.展开更多
A well-managed company is a company that maximizes the value of its company,which is aimed at achieving maximum profits for shareholders.This research aims to determine and analyze the influence of company size,profit...A well-managed company is a company that maximizes the value of its company,which is aimed at achieving maximum profits for shareholders.This research aims to determine and analyze the influence of company size,profitability,and financial leverage on the value of companies listed on the South Korean Stock Exchange KOSPI 2018-2022.The population consists of 8 South Korean K-Pop entertainment companies registered on KOSPI 2018-2022.The sampling technique used was purposive sampling with a total sample of 8 companies and a 5-year observation period.So that 40 data were processed.The analysis technique is multiple linear regression.The results obtained show that partially company size has no significant effect on company value,profitability has a significant positive effect on company value,and financial leverage has a significant negative effect on company value.Meanwhile,simultaneously company size,profitability,and financial leverage influence company value.展开更多
During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Account...During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards （IAS） 39, because it is believed that this delay might generate pro-cyclical effects. In response to the recommendations of G20, Financial Crisis Advisory Group （FCAG）, and other international bodies, the International Accounting Standards Board （IASB） has undertaken, since 2009, as a part of the project to replace IAS 39, a project （partially shared with Financial Accounting Standards Board （FASB）） aimed at introducing an expected loss model of impairment. Within the scope of this subset project, the IASB has previously issued two exposure documents proposing models to account for expected credit losses： an exposure draft （ED） Financial Instrument： Amortized Cost and Impairment, published in November 2009, and a supplementary document （SD） Financial Instrument： Impairment, published jointly with the FASB in January 2011. However, neither of the two proposals received strong support from interested parties. Recently, the IASB, after the FASB＇s decision to withdraw from the joint project and to develop a separate expected credit loss model based on a single measurement approach consisting in the sole recognition of lifetime expected credit losses, published a third proposal--Ahe so-called expected credit losses model （ED/2013/3 Financial Instruments： Expected Credit Losses）.展开更多
The optimization of government subsidies to enhance the efficiency of coal companies’green transformation constitutes a critical component in the pursuit of global sustainability.We investigate the influence mechanis...The optimization of government subsidies to enhance the efficiency of coal companies’green transformation constitutes a critical component in the pursuit of global sustainability.We investigate the influence mechanism of government subsidies on the green transformation using data from the listed coal companies in China from 2007 to 2022.According to our findings and hypothesis testing,previous government subsidies did not have a significant direct impact on coal companies’green transformation.Nevertheless,government subsidies can help coal companies transition to greener practices by promoting innovative green initiatives.Furthermore,we confirmed an indirect route:that government subsidies enable the adoption of low-carbon initiatives,which in turn could facilitate the transition of coal companies towards green practices.In addition,we discovered that the coal company’s digitization will improve this indirect route.Thus,we propose increasing the effectiveness of government subsidies in facilitating coal companies’transition to green practices by focusing on technological advancements and enhancing company digitalization.展开更多
There are few changes that took place in Iraqin many fields during the past few years;the financial aspect is one of the fields that undergone this change. The change has positive impact because it increases the reven...There are few changes that took place in Iraqin many fields during the past few years;the financial aspect is one of the fields that undergone this change. The change has positive impact because it increases the revenue inIraqfrom the oil exports. The National Insurance Company is one of many companies that belongs to the Ministry of Finance inIraqand has affected directly from this change in term of increasing the number of the insurers which we will discuss in this research. The aim of this research is to forecast the insurance premiums revenue of the National Insurance Company between the years 2012 to 2053 using Artificial Neural Network based on the actual annual data of the insurance premiums revenue between the years 1970 to 2011. The data analyses results of this research show that the growth indicator of the insurance premiums revenue for the next 41 years is approximately 120%, the Mean Squared Error is the average squared difference between outputs and targets. Lower values are better. Zero means no error and the regression values are very high. The estimations and forecasts of the insurance premiums revenue using Artificial Neural Network confirmed to be strong and useful to deploy it for forecasting the insurance premiums revenue.展开更多
In order to explore the relationship between the corporate social responsibility (CSR) and financial performance in different CSR cultures, this paper respectively takes four representative smartphone companies in Chi...In order to explore the relationship between the corporate social responsibility (CSR) and financial performance in different CSR cultures, this paper respectively takes four representative smartphone companies in China, the United States, Japan and Korea as research objects, that is Huawei, Apple, Sony and Samsung smartphone companies. Then, dividing the CSR into five dimensions i.e. shareholder, customer, supplier, technology innovation and government and establishing the grey correlation model to empirically analyze the relationship between CSR and financial performance. The results indicate that for HUAWEI, the CSR performance in shareholder, customer and technology innovation have greater impact on its financial performance;for Apple, the CSR performance in shareholder, technology innovation and customer has greater impact on its financial performance;for SONY, the CSR performance in technology innovation, customer and shareholder has greater impact on its financial performance;for Samsung, the CSR performance in technology innovation, government and shareholder has greater impact on its financial performance.展开更多
This paper examines the allocation of resource to different tasks in a production company. The company produces the same kinds of goods and want to allocate m number of tasks to 50 number of machines. These machines a...This paper examines the allocation of resource to different tasks in a production company. The company produces the same kinds of goods and want to allocate m number of tasks to 50 number of machines. These machines are subject to breakdown. It is expected that the breakdown machines will be repaired and put into operation. From past records, the company estimated the profit the machines will generate from the various tasks at the first stage of the operation. Also, the company estimated the probability of breakdown of the machines for performing each of the tasks. The aim of this paper is to determine the expected maximize profit that will accrue to the company over T horizon. The profit that will accrued to the company was obtained as N4,571,100,000 after 48 weeks of operation. At the infinty horizon, the profit was obtained to be N20,491,000,000 . It was found that adequate planning, prompt and effective maintainance can enhance the profitability of the company.展开更多
As Chinese practitioners and scholars ponder the scope of fiduciary obligations under the country’s company law,this paper offers a comparative perspective from German law.Although German corporate law has not reject...As Chinese practitioners and scholars ponder the scope of fiduciary obligations under the country’s company law,this paper offers a comparative perspective from German law.Although German corporate law has not rejected legal transplants,the common law trust has never been accepted as an organizational device for administering third-party funds or doing business.Nonetheless,the German judiciary has developed a sophisticated concept of fiduciary obligations where the statutes remain silent.This paper explores the application of fiduciary obligations to limited partnerships,limited liability companies,and stock corporations.It takes a membership perspective to ascertain the legal relationships between a corporation and its shareholder-members and among fellow-shareholders,as business entities evolve from personalistic to capitalistic settings.Fiduciary obligations also inform the relationship between the corporation and its directors and corporate officers.Although German law does not classify directors and corporate officers as the shareholders’direct trustees,shareholders stand nonetheless to benefit from the way directors and corporate offices discharge their duties towards the respective corporate entities.Moreover,criminal law rules on embezzlement operate to protect the corporation and the monies it administers from overly risky business projects.展开更多
文摘Goh Boon Teck is the chief artistic director of Toy Factory,a Singaporean theater company founded in 1990.According to Goh,a group of young people decided to organize their own theater company due to a love for drama.The“Toy”in the name of the theater company comes from a Thai shadow puppet artist who worked with them,and“Factory”highlights the organization’s devotion to training theater practitioners for the art community.Goh said that in addition to staging productions,Toy Factory has also vigorously worked to discover new drama artists including actors,designers,and playwrights.
文摘From the ecocritical perspective,with the reference to ecological ethics,this paper explores the ethical meanings and views of nature embodied in“werewolf”in Angela Carter’s short story“The Company of Wolves”.This paper analyzes the construction of the werewolf’s ethical identity,the reconstruction of human-animal ethics and finally the ecological integration of nature and culture.Through the analysis of the werewolf and its relationship with humans and nature,this study reveals the complex intertwining of animal and human emotions and ethical identities.This paper aims to reveal how Carter,through fairy tale rewriting and literary experimentation,rethinks the ethical positions of humans,animals,and nature,which presents an ecological ethical imagination that transcends anthropocentrism.
文摘Objective To explore the impact of mergers and acquisitions(M&A)on the innovation performance of the companies from both a patent perspective and a financial perspective by taking the case of M&A Company J as an example.Methods The literature research method,patent data analysis method,and financial data analysis method were used.Results:The M&A has a positive impact on the innovation performance of Company J,and the results from the patent perspective and the financial perspective are consistent.Results and Conclusion The literature research method,patent data analysis method,and financial data analysis method were used.The M&A has a positive impact on the innovation performance of Company J,and the results from the patent perspective and the financial perspective are consistent.
文摘西门子11月13日在“Siemens ONE Tech-Strategy&Results”活动上发布驱动公司迈向下一增长阶段的战略。“今天的西门子比以往任何时候都更强大,2025财年取得了历史性的业绩,这充分彰显了公司战略的有效性。我们通过深度融合现实世界与数字世界实现增长。借助‘ONE Tech Company’计划,西门子将迈入下一增长阶段,并将中期营收增长目标提高至6%-9%的区间。”
文摘Angela Carter’s“The Company of Wolves”is a provocative retelling of the classic fairy tale“Little Red Riding Hood,”delving into complex themes of sexuality,violence,and human nature.This paper examines the story’s ethical implications through a literary ethics lens,focusing on the wolf as a symbol of both danger and desire.It explores the wolf’s dual nature,the power dynamics between rulers and the ruled,and the ethical choice between conflict and coexistence.
文摘2月27日,苏州中材与伊拉克Galiawa Group VAN Company举行战略合作协议签约仪式。双方就推动苏州中材在综合工程服务领域的强大履约能力与Galiawa Group VAN Company的本地市场资源优势实现充分整合,加强水泥及轻质建材工程、新能源项目开发等领域业务合作,共同推动资源互补、市场共拓等进行了深入座谈交流。
文摘The current portfolio model for property-liability insurance company is only single period that can not meet the practical demands of portfolio management, and the purpose of this paper is to develop a multiperiod model for its portfolio problem. The model is a multistage stochastic programming which considers transaction costs, cash flow between time periods, and the matching of asset and liability; it does not depend on the assumption for normality of return distribution. Additionally, an investment constraint is added. The numerical example manifests that the multiperiod model can more effectively assist the property-liability insurer to determine the optimal composition of insurance and investment portfolio and outperforms the single period one.
基金Supported by Innovation Fund of Huazhong Agricultural University in 2009( 52204-10027)~~
文摘By taking Guangzhou City for example,a series of environmental problems brought by agricultural ecological tourism were analyzed from the perspective of environmental degradation caused by that tourism company failed to take environmental responsibility.Based on economic development and environmental protection,some suggestions on environmental protection were proposed from the perspective of perfecting environmental responsibility of tourism company in order to realize win-win of economic development and environmental protection.
基金Supported by Humanities and Social Sciences of Ministry of Education(12YJC630050)Soft Science Bidding Project of Ministry of Agriculture(20140203)+1 种基金Jiangxi Soft Science Fund(20141BBA10065)Jiangxi’s Jiangxi Provincial Education Department(GJJ13727)~~
文摘The double moral hazard of ＂company ＋ farmer＂ and the time preference cost of company and farmer was analyzed. According to static game model, it re-vealed that the reason for low compliance rate of ＂company ＋ farmer＂ model was the existence of market risk, namely, the fluctuation of market price, and the stable market price in contracts was actualy a kind of interval, instead of a specific value. Furthermore, the effect of default penalty, market transaction cost and time prefer-ence cost on the stability of contract was studied. The results showed that default penalty, market transaction cost and time preference cost had positive influence on the price interval range of a contract.
文摘A well-managed company is a company that maximizes the value of its company,which is aimed at achieving maximum profits for shareholders.This research aims to determine and analyze the influence of company size,profitability,and financial leverage on the value of companies listed on the South Korean Stock Exchange KOSPI 2018-2022.The population consists of 8 South Korean K-Pop entertainment companies registered on KOSPI 2018-2022.The sampling technique used was purposive sampling with a total sample of 8 companies and a 5-year observation period.So that 40 data were processed.The analysis technique is multiple linear regression.The results obtained show that partially company size has no significant effect on company value,profitability has a significant positive effect on company value,and financial leverage has a significant negative effect on company value.Meanwhile,simultaneously company size,profitability,and financial leverage influence company value.
文摘During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Accounting Standards （IAS） 39, because it is believed that this delay might generate pro-cyclical effects. In response to the recommendations of G20, Financial Crisis Advisory Group （FCAG）, and other international bodies, the International Accounting Standards Board （IASB） has undertaken, since 2009, as a part of the project to replace IAS 39, a project （partially shared with Financial Accounting Standards Board （FASB）） aimed at introducing an expected loss model of impairment. Within the scope of this subset project, the IASB has previously issued two exposure documents proposing models to account for expected credit losses： an exposure draft （ED） Financial Instrument： Amortized Cost and Impairment, published in November 2009, and a supplementary document （SD） Financial Instrument： Impairment, published jointly with the FASB in January 2011. However, neither of the two proposals received strong support from interested parties. Recently, the IASB, after the FASB＇s decision to withdraw from the joint project and to develop a separate expected credit loss model based on a single measurement approach consisting in the sole recognition of lifetime expected credit losses, published a third proposal--Ahe so-called expected credit losses model （ED/2013/3 Financial Instruments： Expected Credit Losses）.
基金supported by the China National Natural Sciences Fund Project(Nos.71874190 and 72403233)Jiangsu Provincial Department of Science and Technology Program(Innovation Support Program Soft Science Research)(No.BR2023016-4)+2 种基金China Postdoctoral Science Foundation(No.2024M753503)Key Projects Funded by Jiangsu Social Science Fund(No.21GLA003)The Ministry of Education of Humanities and Social Science Project.
文摘The optimization of government subsidies to enhance the efficiency of coal companies’green transformation constitutes a critical component in the pursuit of global sustainability.We investigate the influence mechanism of government subsidies on the green transformation using data from the listed coal companies in China from 2007 to 2022.According to our findings and hypothesis testing,previous government subsidies did not have a significant direct impact on coal companies’green transformation.Nevertheless,government subsidies can help coal companies transition to greener practices by promoting innovative green initiatives.Furthermore,we confirmed an indirect route:that government subsidies enable the adoption of low-carbon initiatives,which in turn could facilitate the transition of coal companies towards green practices.In addition,we discovered that the coal company’s digitization will improve this indirect route.Thus,we propose increasing the effectiveness of government subsidies in facilitating coal companies’transition to green practices by focusing on technological advancements and enhancing company digitalization.
文摘There are few changes that took place in Iraqin many fields during the past few years;the financial aspect is one of the fields that undergone this change. The change has positive impact because it increases the revenue inIraqfrom the oil exports. The National Insurance Company is one of many companies that belongs to the Ministry of Finance inIraqand has affected directly from this change in term of increasing the number of the insurers which we will discuss in this research. The aim of this research is to forecast the insurance premiums revenue of the National Insurance Company between the years 2012 to 2053 using Artificial Neural Network based on the actual annual data of the insurance premiums revenue between the years 1970 to 2011. The data analyses results of this research show that the growth indicator of the insurance premiums revenue for the next 41 years is approximately 120%, the Mean Squared Error is the average squared difference between outputs and targets. Lower values are better. Zero means no error and the regression values are very high. The estimations and forecasts of the insurance premiums revenue using Artificial Neural Network confirmed to be strong and useful to deploy it for forecasting the insurance premiums revenue.
文摘In order to explore the relationship between the corporate social responsibility (CSR) and financial performance in different CSR cultures, this paper respectively takes four representative smartphone companies in China, the United States, Japan and Korea as research objects, that is Huawei, Apple, Sony and Samsung smartphone companies. Then, dividing the CSR into five dimensions i.e. shareholder, customer, supplier, technology innovation and government and establishing the grey correlation model to empirically analyze the relationship between CSR and financial performance. The results indicate that for HUAWEI, the CSR performance in shareholder, customer and technology innovation have greater impact on its financial performance;for Apple, the CSR performance in shareholder, technology innovation and customer has greater impact on its financial performance;for SONY, the CSR performance in technology innovation, customer and shareholder has greater impact on its financial performance;for Samsung, the CSR performance in technology innovation, government and shareholder has greater impact on its financial performance.
文摘This paper examines the allocation of resource to different tasks in a production company. The company produces the same kinds of goods and want to allocate m number of tasks to 50 number of machines. These machines are subject to breakdown. It is expected that the breakdown machines will be repaired and put into operation. From past records, the company estimated the profit the machines will generate from the various tasks at the first stage of the operation. Also, the company estimated the probability of breakdown of the machines for performing each of the tasks. The aim of this paper is to determine the expected maximize profit that will accrue to the company over T horizon. The profit that will accrued to the company was obtained as N4,571,100,000 after 48 weeks of operation. At the infinty horizon, the profit was obtained to be N20,491,000,000 . It was found that adequate planning, prompt and effective maintainance can enhance the profitability of the company.
文摘As Chinese practitioners and scholars ponder the scope of fiduciary obligations under the country’s company law,this paper offers a comparative perspective from German law.Although German corporate law has not rejected legal transplants,the common law trust has never been accepted as an organizational device for administering third-party funds or doing business.Nonetheless,the German judiciary has developed a sophisticated concept of fiduciary obligations where the statutes remain silent.This paper explores the application of fiduciary obligations to limited partnerships,limited liability companies,and stock corporations.It takes a membership perspective to ascertain the legal relationships between a corporation and its shareholder-members and among fellow-shareholders,as business entities evolve from personalistic to capitalistic settings.Fiduciary obligations also inform the relationship between the corporation and its directors and corporate officers.Although German law does not classify directors and corporate officers as the shareholders’direct trustees,shareholders stand nonetheless to benefit from the way directors and corporate offices discharge their duties towards the respective corporate entities.Moreover,criminal law rules on embezzlement operate to protect the corporation and the monies it administers from overly risky business projects.
