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Published in last 1 year |  In last 2 years |  In last 3 years |  All Please wait a minute... For Selected: Download Citations EndNote Reference Manager ProCite BibTeX RefWorks Toggle Thumbnails Select Research on the Impact of Corporate Charitable Donations on Financial Performance Based on Life Cycle Theory GU Wen-lin, RONG Chi, LYU Su HUBEI AGRICULTURAL SCIENCES    2018, 57 (22): 141-145.   DOI: 10.14088/j.cnki.issn0439-8114.2018.22.038 Abstract （275）      PDF （1441KB）（196）       Knowledge map    Save In view of the different characteristics of the company at different life cycle stages, the impact of charitable donations on the financial performance of the company was also different at each stage. The A-share listed companies from 2012 to 2015 are selected as samples, with the total return on assets as the total return on assets. The impact of company's charitable donations on its financial performance over time was analyzed. The results showed that when the enterprise is in the growth stage, charitable donation is positively related to financial performance; when the enterprise is in maturity, charitable donation is positively related to financial performance; when the enterprise is in a recession, charitable donation is negatively correlated with financial performance. Reference | Related Articles | Metrics Select Study on the Efficiency of Urban System Development in Arid Areas of China——Take Urumqi Metropolitan Area as An Example SONG Shi-wen, GAO Min-hua HUBEI AGRICULTURAL SCIENCES    2018, 57 (22): 146-150.   DOI: 10.14088/j.cnki.issn0439-8114.2018.22.039 Abstract （261）      PDF （1458KB）（235）       Knowledge map    Save The construction of the urban system of Urumqi metropolitan area is to strengthen regional cooperation and coordination,and to promote the economic development of the surrounding areas,in the case of decentralized development of cities in arid areas. Taking 2002,2006,2010 and 2015 as the four time cross sections of the study,the corresponding socio-economic data are selected,and the development efficiency of Urumqi metropolitan area is studied by using the DEA method. The main methods used in DEA are the CCR model, the BCC model and the Malmquist index. The CCR model is the DEA method does not consider the return to scale the overall efficiency of the main calculation model,the BCC model is considered under the condition of variable returns to scale can reflect the research elements of increasing or decreasing trend,the Malmquist model is a kind of dynamic efficiency evaluation index, mainly in total factor productivity. The results show that: ①The development efficiency of Urumqi metropolitan area is mainly based on the all-round development of Urumqi and Shihezi.②the development efficiency of other counties and cities in Urumqi metropolitan area is still in great room for improvement. ③2015,it has entered a new period of development, which is obviously different from the first three development time nodes. Reference | Related Articles | Metrics page Page 1 of 9 Total 17 records First page Prev page Next page Last page