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Search Results: 1 - 10 of 52131 matches for " Yue Wu "
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Environmental Risk and Audit Fees: Evidence from Monitoring of PM2.5  [PDF]
Yue Wu
Open Journal of Business and Management (OJBM) , 2018, DOI: 10.4236/ojbm.2018.62021
Abstract:
Previous studies have found many factors that affect audit fees, such as company size, business complexity, internal control quality, firm characteristics and so on. Under the background of increasingly severe environmental problems, environmental risks will inevitably affect the business conditions of the company and thus affect the auditor’s judgment of risks. However, we know little about whether and how environmental risks affect audit fees. In this paper, we use the monitoring after the PM2.5 explosion as an exogenous event, and the propensity matching score method and the difference-in-difference model are used to study the relationship between environmental risk and audit fees. The empirical results show that, first, after the monitoring of PM2.5 began in 2012, those listed companies located in cities that take the lead in monitoring PM2.5 would be charged higher audit fees. Second, this relationship exists only in heavily polluting enterprises with low internal control quality.
Does State-Owned Capital Manipulate Earnings Responses in China?  [PDF]
Dehong Wang, Yue Wu
Journal of Mathematical Finance (JMF) , 2016, DOI: 10.4236/jmf.2016.65048
Abstract: This paper analyzes the relation between state-owned capital factor and earnings quality through Earnings Response Coefficient (ERC) in Chinese stock markets. Our research finds that the ERC is significantly associated with the role state-owned capital plays in the equity structure of the companies in Chinese stock markets. Further analysis indicates that companies controlled by state-owned capital tend to have a better earnings quality.
Discussion on the Future Development Direction of Electronic Data Interchange Logistics Systems in China  [PDF]
Lang Xiong, Yue Wu
American Journal of Industrial and Business Management (AJIBM) , 2017, DOI: 10.4236/ajibm.2017.71004
Abstract: In the face of first-mover advantage in the logistics system of Electronic Data Interchange (EDI) from Europe and the United States and other countries, and various problems in the promotion of logistics EDI system in our country, at this stage, China should adjust and improve effectively from five directions, such as formulating standards, legal protection, enhancing cognitive, support from the government and attention from enterprises in order to truly promote the construction and development of EDI logistics system in China.
Operation Model Summary and Trend Research of the Highway Freight Logistics Park in China  [PDF]
Weijuan Wen, Yue Wu
Modern Economy (ME) , 2017, DOI: 10.4236/me.2017.85052
Abstract: Road transportation accounts for 80% of the market in China, and it is important to research development for the road hub Logistics Park. In this paper, through the analysis of the concept and the main characteristics of Highway Freight Logistics Park, based on the analysis and summary typical operation mode of Highway Freight Logistics Park, combining with the operating environment and development needs to obtain the development trend of operation mode of the Highway Freight Logistics Parkin China.
Your Health, My Happiness: Optimism and Socioeconomic Status as Moderators between Spousal Health and Life Satisfaction among the Elderly  [PDF]
Yue Zhao, Liangmu Wu
Open Journal of Social Sciences (JSS) , 2018, DOI: 10.4236/jss.2018.612012
Abstract: This study aims to investigate the relationship between spousal health and life satisfaction among the elderly as well as the boundary conditions of this relationship. We use a subsample (N = 3532) from the 2011-2012 Chinese Longitudinal Healthy Longevity Survey (CLHLS). The results show that spousal health is positively related to an individual’s life satisfaction. This relationship is stronger when one is pessimistic than when he or she is optimistic. In addition, there is a three-way interaction between elderly people’s socioeconomic status (SES), their optimism, and their spouse’s health so that when optimism is low rather than high, the moderating effect of SES on the relationship between spousal health and life satisfaction is stronger. The theoretical and practical implications are discussed.
Whirly 3-Interval Exchange Transformations
Yue Wu
Mathematics , 2014, DOI: 10.1017/etds.2015.63
Abstract: Irreducible interval exchange transformations are studied with regard to whirly property, a condition for non-trivial spatial factor. Uniformly whirly transformation is defined and to be further studied. An equivalent condition is introduced for whirly transformation. We will prove that almost all 3-interval exchange transformations are whirly, using a combinatorics approach with application of the Rauzy-Veech Induction. It is still an open question whether whirly property is a generic property for m-interval exchange transformations (m>=4).
The Role Transition Researches of the Government in Public Service Outsourcing  [PDF]
Hui Wu, Feng Pan, Yue Zhang
Open Journal of Business and Management (OJBM) , 2015, DOI: 10.4236/ojbm.2015.34047
Abstract: Public service outsourcing is a modern public service supply pattern, which the government takes advantage of the market and society to product and supply public services. Because of the characters of innovation, fashion and practicability, public service outsourcing has shown its multiple values and has been popular with the local government. The government mainly plays the role in rule-maker, public service-buyer and order-supervisor. However, in the process of role transition, our government faces ideological, institutional and ability obstacles, either. Therefore, with the purpose of reducing government outsourcing obstacles and improving the level of government management and service, this paper tries to establish a relatively complete system of public service outsourcing and offers several suggestions including perfecting the institutional construction, establishing diversified safeguard mechanisms and strengthening the construction of the government to build a service-oriented government.
The Impact of Electronic Banking on the Credit Risk of Commercial Banks
—An Empirical Study Based on KMV Model
 [PDF]

Zheng Zhao, Yue Lan, Xiaoyu Wu
Journal of Mathematical Finance (JMF) , 2016, DOI: 10.4236/jmf.2016.65054
Abstract: Due to the birth of the age of Big Data and the development of Internet finance, electronic banking has been booming. With the application of descriptive statistics, KMV model, panel data regression and robustness testing, this paper examines the validity of KMV model as a measurement of the credit risk of financial institutions, and reveals the impact of electronic banking on the credit risk of commercial banks. The findings are as follows: First, the default distance based on the KMV model can well reflect the credit risk of banks; Second, the growing electronic banking may increase the credit risk, considering the lack of governmental and industrial regulation; At last, the credit risk of banks under different systems have their unique characteristics, so that a clearly defined division of responsibilities for risk control and supervision is needed.
The Local Strong and Weak Solutions for a Generalized Novikov Equation
Meng Wu,Yue Zhong
Abstract and Applied Analysis , 2012, DOI: 10.1155/2012/158126
Abstract: The Kato theorem for abstract differential equations is applied to establish the local well-posedness of the strong solution for a nonlinear generalized Novikov equation in space ([0,),())∩1([0,),?1()) with >(3/2). The existence of weak solutions for the equation in lower-order Sobolev space () with 1≤≤(3/2) is acquired.
SO(3) Gauge Symmetry and Nearly Tri-bimaximal Neutrino Mixing
Wu, Yue-Liang
High Energy Physics - Phenomenology , 2008, DOI: 10.1142/S0217751X08042158
Abstract: In this note I mainly focus on the neutrino physics part in my talk and report the most recent progress made in \cite{YLW0}. It is seen that the Majorana features of neutrinos and SO(3) gauge flavor symmetry can simultaneously explain the smallness of neutrino masses and nearly tri-bimaximal neutrino mixing when combining together with the mechanism of approximate global U(1) family symmetry. The mixing angle $\theta_{13}$ and CP-violating phase are in general nonzero and testable experimentally at the allowed sensitivity. The model also predicts the existence of vector-like Majorana neutrinos and charged leptons as well as new Higgs bosons, some of them can be light and explored at the LHC and ILC.
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