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Experimental Simulation of Fault Water Inrush Channel Evolution in a Coal Mine Floor
Mine water inrush is very common in China and can cause hysteresis and severe damage. The entire process of crack formation, concealed fault...
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国际劳动和税收法
国际税法是税法的特殊部分 , 论述了影响自然人`私人和企业协会的跨境业务所 带来的问题处理。在德国 , 最相关的规定见于AStG '-些联邦财政部的指令和财 政命令,在其他法律 (EStG, KStG等) 以及在德国与其他国家缔结的DTAs中有详 细规定。
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**劳动法
为了理解**劳动法 , 追溯法律的历史发展历程可见 - 斑。法律与政治缺乏明显 分界根植于儒家思想 , 并在封建统治的时代 - 直持续。**的法律 (主要是由刑 法构成 ) 不是用来给予个人互相对抗或对抗国家的权利 ( 即封建官僚主义 )。
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德国的税收
在德国 , 个人所得税纳税义务的产生与法律行为能力`国籍`居住地和常住地无 关。居住地或常住地以及国籍是确定纳税义务 , 即 : 无限`有限`无限扩展或有 限扩展的唯-标准。仅通过这-引述 ,即使是非专业人士也能很明确地看到德国 的税法 ,...
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德国劳动法
德国劳动法规范雇主和雇工之间的关系 , 旨在通过 ( 劳工 ) 合同建立基于私法的 社会公**。为了创建-个公**公**的劳工环境 , 劳动法建立-种 (合理假定 ) 处 于**势地位的雇主和保护雇工权利之间的**衡。因此 , 劳动法的目的并不是给予 雇主和雇工**等的权利 ,...
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Assessing the magnitude and timing of anthropogenic warming of a shallow aquifer: example from Virginia Beach, USA
Groundwater temperature measurements in a shallow coastal aquifer in Virginia Beach, Virginia, USA, suggest groundwater warming of +4.1 °C relative...
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Analysts’ Recommendation Revisions and Investment Value
Using a sample of Chinese analysts’ recommendations from 2005 to 2010, we find the following results: first, on average, the recommendations of...
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The Effect of Compensation Committee on CEO Compensation Contracts: Evidence from China
Since 2002, the China Securities Regulatory Commission (CSRC) has required companies listed in China to set up compensation committees. In response...
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Audit Firm Size, Earnings Management, and Information Asymmetry
Using a sample of 8,788 observations from Chinese listed firms from 2001 to 2009, we investigate the difference in the information content of...
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Firm Earnings Persistence over the Business Cycle: Evidence from Listed Companies in China1
On the basis of the analytical framework of Tomy (2012) and utilising the 2008 financial crisis as a natural experiment, this paper empirically...
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Political Connections, Analyst Following, and the Informativeness of Insider Trading in China
Based on the theory of information asymmetry, this paper studies the predictive power of Chinese insider trading on a stock’s future medium- and...
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Private Benefits of Control and Dynamics of Board Structure Adjustment - Evidence from the CSRC’s Compulsory Introduction of Independent Directors
Building upon the property rights theory, this paper develops a theoretical framework that shows that in emerging markets where large shareholders’...
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PORC Audit Firms and IPO Client Quality: An Empirical Study of Rent-Seeking and Reputation-Based Explanations
Based on the event in which the partner of an audit firm is appointed as a member of the Public Offering Review Committee (PORC), our investigation...
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Ownership Structure, Institutional Environment, and the Economic Consequences of Corporate Social Responsibility Information Disclosure: Evidence from Analysts’ Earnings Forecasts
In recent years, as corporate social responsibility (CSR) has been drawing increasing public attention, the regulatory authorities in China have...
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Empirical Research on Accounting Conservatism and Business Financing
In this paper, using sample data of Chinese A-share listed companies between 2007 and 2011, we measure accounting conservatism by adopting the index C_SCORE...
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Geochemical Behavior of Mine Tailings and Waste Rock at the Abandoned Cu–Mo–W Azegour Mine (Occidental High Atlas, Morocco)
The abandoned Azegour mine is located in the High Atlas Mountains of Marrakesh (Morocco), and was mined for Cu, Mo, and W. About 850,000 t of waste...
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Independent Directors with Industrial Expertise, Audit Complexity, and Audit Fee
This paper aims to investigate the impact of independent directors with industrial expertise on the association between audit complexity and audit...
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New Chinese Accounting Standards and the Usefulness of Accounting Information in Debt Contracts
This paper investigates whether the usefulness of accounting profitability in debt contracts changes after the adoption of the new Chinese accounting...
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Does the Media as a Watchdog Affect Auditors’ Decisions?
Our paper investigates the information intermediary role of the media from the perspective of auditors. Using negative media coverage as the proxy...