중국의 고령화 사회가 도래함에 따라 가족의 노후는 사회의 주 요 노후 방법 중 하나가 되었으며 중국인들은 음식, 특히 노인을 좋아하고 스스로 요리하는 것을 선호하며 음식 생산 장소, 주방 은 노인의 생활 공간의 일부로써 주택에서 자주 사용되고 가사 노동이 가장 집중되는 곳이며 노인에게도 사고가 발생하기 쉬운 곳입니다.무장애 장비와 시설이 완비된 무장애 주방은 노인의 능 력 부족을 극복하고 보상하며 노인에게 안전하고 편안하며 자립 적인 주방 생활 환경을 제공하고 노인의 생활과 정신의 요구를 충족시켜 삶의 질을 향상시킬 수 있다.본문은 자기관리 능력이 있는 노인을 연구대상으로 하여 노인의 생리적 특징과 심리적 특 징을 두 가지 차원에서 분석하고, 무장애 주방설계의 이념과 원 칙을 결합하여 주방공간의 평면배치와 조작과정, 주방입면의 설 계원칙을 설명하고, 노인의 주방작업의 행동패턴과 생리적 특징 을 통해 노인의 주방작업시 실제 수요를 분석하여 노인의 무장애 주방공간의 설계원칙과 주방설계를 제안한다.노인의 주방 업무에 대한 장벽을 줄이고 노동 강도를 줄이며 작업 효율성을 높이고 노인의 신체적, 정신적 편안함을 높다.동시에 관련 디자인 분야에 대한 참고 자료를 제공 한다.

At present, China has nearly 42million Small and Medium-sized Enterprises, accounting for 99% of the total number of enterprises in China, contributing 60% of GDP to the country. The proportion of trade volume of Small and Medium-sized Enterprises in international import and export trade reaches 65%. They contribute more than 51% of the tax revenue to the country and provide more than 80% of the jobs. Small and Medium-sized Enterprises have become an important force to expand employment, promote innovation, prosper economy and adjust economic structure. However, since the reform and opening up, China’s Small and Medium-sized Enterprises in the process of market economy development gradually from domestic to overseas. Through a large number of domestic Small and Medium-sized Enterprises continue to open up overseas markets to participate in international trade, which promotes the rapid growth of China’s economy, however Small and Medium-sized Enterprises are also facing a series of problems in the process of developing overseas markets. Relevant governmental subdivision needs to pay attention to this and provide help for the healthy development of Small and Medium-sized Enterprises.

Since the reform and opening up, China's SMEs in the process of market economy development gradually from domestic to overseas. Through a large number of domestic SMEs continue to open up overseas markets to participate in international trade, which promotes the rapid growth of China's economy, however SMEs are also facing a series of problems in the process of developing overseas markets. This paper mainly studies the necessity and Countermeasures of SMEs to explore overseas markets. Firstly, it analyzes the necessity of SMEs to explore overseas markets, and then analyzes the problems faced by SMEs in the process of developing overseas markets. Finally, combined with the actual situation, this paper puts forward some specific countermeasures to improve the development of overseas market of SMEs, in order to provide some reference for the process of SMEs to explore overseas markets.

This research investigates the consequences of the increase in corporate use of short-term debt in China over the past decades. Using a sample of Chinese firms from 2007 to 2018, we empirically explore the effect of corporate use of short-term debt for long-term investment (SFLI) on audit pricing. We first examine the relationship between SFLI and audit pricing for different groups of firms. Then, we investigate the role of the increase in short-term debt in alleviating principal-agent conflicts and reducing agency costs. We have four primary empirical findings. First, auditors tend to charge SFLI clients higher fees. Second, the negative relationship between SFLI and audit fee is found in private firms, firms audited by Chinese domestic auditors, and firms with higher information asymmetry. Third, the time auditors spent on SFLI clients is significantly more than that spent on non-SFLI clients, suggesting that the decrease in audit fee is not due to the decrease in cost. Fourth, SFLI significantly reduces the agency costs of the firm, which auditors regard as a low risk signal and grant an audit fee discount. Our findings suggest that the decrease in debt maturity, not only influences managerial behaviors, but also influences auditors’ risk assessment and pricing decisions.

대학생들은 편안한 집에서 여러 사람이 생활하는 기숙사로 이사를 하며, 개인의 생활 방식, 행동 습관 및 그들의 심리는 환경의 변화에 영향을 받을 것이다. 또한 기숙사 가구 사용은 학생 숙박 경험에 직접적인 영향을 미칠 것이다. 이에 본 연구는 하이난의 H 대학의 기숙사 가구를 대학생의 욕구를 충족시키기 위해, 숙소의 필수 요소와 라이프 스타일 및 행동 상태를 인간 중심의 관점에서 조사 분석하였다. 이에 이론적 연구 및 설계 실습을 통해 이 현재 가구의 유형을 정리하였다. 기숙사 가구의 현재 상태, 기능 요구 사항 및 결함에 따라 H 대학의 기숙사 가구 디자인 요소, 디자인 원칙 및 디자인 계획을 제안하였다. 본 연구를 통해 기숙사 가구는 그 구조와 기숙사를 이용하는 학생 및 게스트의 라이프 스타일과 행동 유형에 적지 않은 영향을 주었으며, 조사 및 분석을 중심으로 한 가구의 디자인이 필수적으로 나타났다. 또한 제안한 가구 디자인을 통한 결과물이 사용자의 니즈에 충분히 충족하는 결과가 도출되었다.

Purpose: This research aims to investigate the impact of corporate integrity on stock price crash risk. Research design, data, and methodology: Taking 1419 firms listed in Shenzhen Stock Exchange in China as a sample, this paper empirically analyzed the relationship between corporate integrity and stock price crash risk. The main integrity data was hand-collected from Shenzhen Stock Exchange Website. Other financial data was collected from CSMAR Database. Results: Findings show that corporate integrity can significantly decrease stock price crash risk. After changing the selection of samples, model estimation methods and the proxy variable of stock price crash risk, the conclusion is still valid. Further research shows that the relationship between corporate integrity and stock price crash risk is only found in firms with weak internal control and firms in poor legal system areas. Conclusions: Results of the study suggest that corporate integrity has a significant influence on behaviors of managers. Business ethics reduces the likelihood of managers to overstate financial performance and hide bad news, which leads to the low likelihood of future stock price crashes. Meanwhile, corporate integrity can supplement internal control and legal system in decreasing stock price crash risks.

Purpose - With the economic development in China, the lifestyle of Chinese customers has changed dramatically. Chinese customers are more likely to have coffee in a shop with the ability to make them happy than those with high quality coffee in a nice physical environment. Happiness becomes a critical driver of customers’ intention to purchase a cup of coffee in a specific coffee shop again and again. As a result, happiness becomes an important factor for managers to make strategies for attracting customers. Although managers and scholars pay more attention to emphasize the importance of happiness in customers’ consumption, little research has been conducted to investigate the relationship between happiness and coffee shop’s continuous usage intention in the Chinese coffee industry. Research design, data, and methodology – A research model is made to explain the impact of happiness on customer’s behavior. To understand the influence of happiness better, we consider two dimensions of happiness which are subjective well-being and psychological well-being. In order to confirm the relationships of the variables in the research model, the online survey is constructed in China. Customers who have experienced the services in a coffee shop are asked to do the questionnaire. With 453 reliable questionnaires, structural equation modeling is used to analyze the causal relationships of the coffee quality, physical environment, subjective well-being, psychological well-being, and continuous usage intention. Results - Results indicate that coffee quality and physical environment are not the direct factors that influence customers’ continuous usage intention. However, good coffee quality and physical environment are the significant predictors of Chinese customers’ happiness associated with subjective well-being and psychological well-being, which in turn affects customers’ continuous usage intention. Conclusions - In this study, it is proposed that coffee quality and physical environment may be the key factors influencing customers’ happiness. Happiness, including subjective well-being and psychological well-being matters in decision making process. More importantly, happiness increases the continuous usage intention when the coffee shop can serve customers with higher quality coffee at a good atmospheric place. Managers should consider happiness as an important factor in making marketing strategies to compete in this industry.

Purpose - The purpose of this paper is to investigate the determinants of corporate anti-corruption practice disclosure (ACPD) from the perspective of rent-seeking theory. Research design, data, and methodology - Data are hand-collected from corporate social responsibility reports (CSRR) issued by 724 A-share listed firms in China. This paper provides an empirical analysis of the relationship between ownership structure and corporate ACPD as well as its moderating role in the institutional environment. Results - Our findings indicate that rent-seeking is a key factor in influencing corporate ACPD. State-owned enterprises disclose significantly more anti-corruption information than private ones in order to achieve personal promotion of top executives. Monopoly enterprises reported significantly less anti-corruption information than enterprises in competitive industries due to their rent-seeking behavior. The reduction of government intervention and improvement of legal environment are helpful to curb corporate rent-seeking activities and enhance the level of corporate ACPD. Conclusions - Rent-seeking is an important factor in explaining corporate voluntary disclosure in emerging countries. Institutional environment also plays a moderating role in the relationship between ownership structure and corporate voluntary disclosure. Our results are of interest to policy makers, regulators and market participants that are interested in corporate voluntary disclosure and corruption prevention.

The purpose of this paper is to examine the relationship between the nature of controlling shareholders and corporate anti-corruption practice disclosure (ACPD) as well as the mediating role of political background of the chairman or CEO of the firm on the relationship between the two. The content analysis was conducted to extract ACPD from standalone corporate social responsibility reports (CSRR) of 703 China’s A-share listed companies. A dummy variable was constructed according to whether a firm disclosed ACPD or not. Logistic regression analysis was used then. Results show that the nature of controlling shareholders has a significant impact on corporate ACPD, with central enterprises disclosing the most frequently, local state-owned enterprises the second and private enterprises the least. Political background of the chairman or CEO has a negative impact on corporate ACPD of state-owned enterprises. These findings have some useful insights in understanding the rent-seeking behavior and information disclosure behavior of corporates in emerging markets. In order to curb the serious corruption problem which is commonplace in developing countries like China, the government should exert certain pressure to strengthen the supervision of information disclosure of listed firms and improve information transparency.

Purpose - The purpose of this paper is to investigate the relationship between corporate social responsibility disclosure (CSRD) and investment-cash flow sensitivity, which is a surrogate for financing constraints. Research design, data, and methodology – Taking China’s A-share listed companies between 2009 and 2016 as a sample, this paper empirically tests the relationship between CSRD and investment-cash flow sensitivity by Panel VAR model. By introducing the orthogonal impulse response function, this paper distinguishes the fundamental factors and financial ones that affect corporate investment behavior. Results – Findings indicate that: (1) investment-cash flow sensitivity of firms with low level of CSRD is significantly lower than that of firms with high level of CSRD; (2) the orthogonal impulse response of corporate investment to cash flow in firms with high level of CSRD is significantly different from zero, but it is not significant in firms with low level of CSRD; (3) for firms with low level of CSRD, 0.7% of corporate investment volatility can be explained by the change in cash flow, which is lower than that of firms with high level of CSRD (1.1%). Conclusions - Corporations disclosing more and higher quality CSRD are often those faced with financing constraints. Voluntary disclosure can help them alleviate information asymmetry and financing constraints.

Purpose - This paper discussed and illustrated the most efficient method to calculate the distribution centers for a national project in China. Through demonstration of implementing the GIS, spatial analysis, and location calculation model, this paper mainly dealt with the construction distribution problem and inconvenient supply of materials problems. Research design, data, and methodology – In this paper, the research design structure based on three steps: implementing the Geographic Information System to locate the points coordination data, calculating the distribution centers of the project, and optimizing the most efficient and effective coordination. The data of the calculation is from an actual project. The methodology of this paper is summarizing the spatial analysis capabilities and digital graphic data calculation to locate logistics distribution centers, and since the illustration of the calculation is useful for locating the coordination, the result of this paper has certain reference values for the project construction. Results - This paper illustrates the steel and cement resource of every distribution point to confirm the most efficient distribution center location coordination. Conclusions - The integrated logistical management models are used to ensure the results for the purposes of our calculation. The result of the calculation is also a useful example for future Chinese national projects.