Using data of listed family firms and based on the multivariable regression model, this paper studies the changes in the quality of accounting information of family firms during the succession period as well as the regulating effect of successor’ characteristic variables—educational level on the relation between succession and accounting conservatism. The results show: The succession of family firms will improve the level of accounting conservatism, suggesting that after the succession, the leader’s personal authority and social capital declined, and the information disclosure level of the firm tends to be conservative; besides, the successors’ personal qualities, particularly the educational and professional background will have a significant impact on the accounting conservatism after taking over the corporate. It can be seen that as a special stage, the succession will affect the accounting information disclosure policy of family firms, and it shows strong heterogeneity with the succession.

A service collaboration decision problem in a dual-channel supply chain is studied with the service level and the customer’s acceptance of the Internet channel is taken into consideration. Then the Stackelberg decentralized decision model and the centralized decision model are developed for two settings that the retailer provides the same service level in both channels or not. The conclusion implies that the system profits, the manufacturer’s optimal profit and retailer’s optimal profit are always higher when different services are provided than the same service, and the optimal service level for the direct channel is a little lower than that for the traditional channel under decentralized mode.

The purpose of the present study was to learn the relationship among satisfaction with life, family care degree, psychological dependency and subjective bias of senior high school student. We are using the Life Satisfaction Scale (LSIB), Family Care Scale (APGAR), Dependent Scale (Dy), Prejudice Scale (Pr), for 300 high school students in the school randomly sampling survey. Life satisfaction was investigated with the APGAR test, psychological dependence, prejudice relationship personality. Through this study, we have drawn the following results: 1) Life satisfaction was significantly positively correlated with the degree of care to the family (r = 0.311, p < 0.01), and psychological dependence (r = -0.399, p < 0.01), subjective bias negative correlation (r = -0.328, p < 0.01). APGAR and dependence (r = -0.147, p < 0.05), biased were negatively correlated (r = -0.134, p < 0.05). Dependence and prejudice were positive correlation (r= 0.661, p < 0.01); 2) as for high school students of different gender within life satisfaction, family care degree, dependency and prejudice score comparison, APGAR t test