0 10124 10132 10138 10142 10148 10150 10154 10160 10162 10168 10174 10178 10180 10184 10190 10192 10198 10202 10204 10208 10210 10214 10216 10218 10219 10220 10222 10223 10224 10226 10228 10232 10234 10238 10240 10244 10250 10252 10258 10262 10264 10268 10274 10280 10282 10288 10292 10294 10300 10304 10310 10318 11751 (1988), Govindarajan & Fisher (1990) use 10-12 measure variables to define Company Performance. The measures weighted reflect their importance to the business- related, which they use a subjective method to evaluate the integrated efficiency. Although this self-alignment of the scoring method has been criticized at times because of the potential liberal bias, but the prejudice is widespread, representative of each enterprise may loose their potential bias, thus reducing the impact of relevance. From another point of view, the introduction of "relative performance" concept compared with the same industry can be removed uncontrollable factors, to reduce the error evaluation. Similarly, we also used the self-alignment of the scoring method to measure performance. Specifically, respondents should assess their relative performance in the past three years, compared with the industry average. And then sum the scores of all aspects to calculate the numerical of Performance. We ask respondents to choose 1-6 from far below the average to much higher than the average level. Based on the characteristics of this study, we research nine aspects’ performance, such as the average net return on assets, the average gross margin sales, solvency, customer satisfaction, staff satisfaction, the quality of products, comprehensive social contribution,sales volume, the developed area. 他们的女儿小珠儿展现了儿童的天性，这是世间最美好的东西，人的天性本该如此，这才是人的本来面目，然而我们用自己创造的那些教条，那些戒律，把自己变成了精神的奴隶，失去了人的本性，从而无比的痛苦，无可奈何地活在这个本应该是充满快乐的世界。这是我们必须反思的事，否则人的痛苦会延续下去。 在……的对面 高考必过 use WLAN only 国阳二矿；水文地质条件； 充水因素； 涌水量计算 adsorption of the inhibitor. 没有时间接听电话 GODADDY 成体的中华鲟体大而重，雄体一般重68～106千克，雌的130～250千克，据称，最高的记录竟达 500千克。中华鲟产卵量也很大，一条母鲟一次可产百万粒鱼籽，只是成活率不高，最后成鱼的仍为少数。因为长江水流较急，在动荡的水浪中进行受精，自然受精不完全，这就淘汰了一批鱼卵。受精卵在孵化过程中，或遇上食肉鱼类和其它敌害，或“惊涛拍岸”，又要损失一大批。即便孵成了小鱼，“大鱼吃小鱼”，还会有一定的损失。 the number of ions in the empirical formula ground floor. 我的爷爷、奶奶都是北京人，我的父母在新疆。 Although a certain percentage of American college students do come from wealthy families and have large expendable incomes,most American college students come from moderate-income families. . Most American students enter college knowing they must apply for loans 我们游戏的目的是了解学习英语的重要性 Your search - wxh1a3062558 - did not match any documents. No pages were found containing "wxh1a3062558" 现在我有更多的时间考虑它了 However, government assessment does not have an incentive to decrease administrativ e costs smile to cover up the sad and silent all the way 在我们的一生中，大家都会经历快乐与悲伤，而那些记住心中的便是我们的回忆 ISSC Suzhou AP Team Member 不说了 但是在现在，大都单独拿出这句来 就地将病人平放在硬板或地上，进行心脏复苏抢救。 I have rested today one in a big way sense We have assumed that Please take all the necessary steps you can do without delay Please quote this cable assembly, target price is about RMB 500 incl. VAT per piece, it is for domestic commercial car, monthly demand is 30 – 100 pcs. Please confirm your company can make it or not, try your best to quote with your best prices. 4.4 Control Variables We use 4 control variables to build the regression models. In the study of the CPA evaluation of internal controls and the implementation of internal control, we consider the listed situation of companies and the nature of the companies. In the research of the implementation of internal controls’ impact on performance, we consider the company's operating scale and scope of operation. 4.4.1 The Listed Situation of Companies As the listed companies raise funds from the public, they will be subject to more stringent monitoring. Once the management of listed companies is poor, the investors will suffer serious losses. As a result, the China Securities Regulatory Commission issued a series of standards to regulate the listed companies internal control systems. Compared to non-listed companies, do the listed companies implement internal control system better? When CPA evaluate internal control system of the listed companies, whether they will be more confidence? So, we choose the listed situation of companies as a control variable. If the company is a listed company, take 1, or not, take 0. 4.4.2 The Nature of the Companies We also consider the nature of a company as a control variable. The SASAC has more stringent monitoring to the state-owned enterprises. Compared to the non-state-owned enterprises, is the implementation of the internal control system in the state-owned enterprises better? When CPA evaluate internal control system of the listed companies, whether they will be more confidence? So we choose the nature of the companies as a control variable. If the company is a wholly state-owned or state-holding enterprise, take 1, or not, take 0. 4.4.3 The Scale of Enterprises The scale of company is an important variable in company performance study. The scale of company takes the total assets, the number of employees or the operating income and so on into account. To combine the characteristics of real estate enterprise, we consider the annual average development area of a real estate company as a variable of the scale enterprises. So we decide company into super large enterprises (the developed area is more than 500,000 M2), large-scale (250,000-500,000 M2), medium (100,000-250,000 M2) and small business (less than 100,000 M2). Among them, super large enterprises take 4, large enterprises take 3, medium-sized enterprises take 2, small enterprises take 1. 4.4.4 The Scope of Operation The scope of operation will also affect the enterprise profitability. The profitability of a single or a wide range of corporate company are different, therefore the performance consequences are different. So, we also consider the scope of operation as a control variable. If the enterprises only engaged in real estate business take 1, if the real estate business including other real estate-related businesses take 2, if the company’s business in addition including other business which has nothing to do with the real estate take 3. All my fault, please forgive me industry 1 is intensive in the use of labor, from which it follows that Battery level Phenol removalsbySMBRatvariousHRTsaredepictedinFig.2 at 25oC showing fluctuations over experimental time. The year of 1996 was important,as it gave a new direction to tax 我昨天正要出门上班这时电话铃响了 The year of 1996 was important,as it gave a new direction to tax administration ：私ドロシー 欢迎下次再来。 高考顺利 祝愿广大师生度过一个快乐的春节 Les relations s’intensifiant 成功不是将来才有的，而是从你决定的那一刻起累积起来的 Phenol removals by SMBR at various HRTs are depicted in Fig.2 at 25oC showing fluctuations over experimental time. I'm Dorothy Connections and Stops
