如何解释资本结构的调整方式和速度--基于福耀玻璃的案例分析与讨论

以现有资本结构理论为基础,试图寻找能解释各种典型公司资本结构调整方式和速度的理论框架。首先以案例分析为基础分析了主流资本结构理论对案例公司资本结构调整方式的解释程度和解释异同。然后结合公司的财务政策,定性分析了主流理论对于资本结构调整方式存在解释异同的背后原因以及将主流理论融合的理论框架。认为从资金供需的角度理解权衡理论和优序融资理论以及市场择时理论,可以将这些主流理论统一起来解释各种典型的资本结构调整方式。同时,发现以计量模型估算的资本结构调整速度推断资本结构调整到目标水平所需的时间,会误导人们对于资本结构调整方式的理解。     

大都市的扩展历程与大都市边缘区的城乡一体化问题分析

以一座三塔悬索桥为分析对象,采用SAP2000平台建立该桥空间动力有限元模型并进行非线性动力分析,研究了地震作用下,缆梁间设置中央扣、中塔与主梁间设置弹性索和二者组合使用对于该桥抗震性能的影响。分析结果表明,缆梁间设置中央扣可以显著减小主梁位移和中塔塔底剪力和弯矩,但会使各塔顶主索鞍座水平力和边塔内力增加;选用合理的弹性索刚度,可以有效控制主梁位移,同时使中塔与边塔的受力处于合理范围内;两者组合使用,能够进一步降低主梁位移和均衡中塔与边塔的受力,同时可以减小弹性索索力,更有利于中塔下横梁受力。     

陈大为:新生代意识的诠释者

陈大为以教学、研究、创作"三栖"的状态表明着他作为新生代意识的阐释者的地位,他往往以"先发制人"的理论、挑战的姿态去揭示抑制在现行文学秩序深层的盲视,又"后发制人"地以自身的创作实践拓展颠覆既存意识形态的潜能。他的诗更以其反僵化的突围意识、"边缘"的移民史观和创作主体性、对"诗的故乡"的呵护等,呈现出南洋新生代的创作追求。他的典律构建视野的扩大,更意味着文学史将接纳新生代,而且是以改变自身的根本性格局来接纳他们。     

Social Skills in Children Adopted From Socially-Emotionally Depriving Institutions

This study assessed social skills in post-institutionalized (PI) children with respect to age at adoption, age at assessment, and gender. Parent ratings of social skills (Social Skills Rating System) and behavior problems (Child Behavior Checklist) were obtained for 214 children and 127 adolescents who were adopted from socially-emotionally depriving Russian institutions. Results showed that children adopted before 18 months of age have better social skills than those adopted after this age; those assessed in childhood demonstrate better social skills than those assessed in adolescence. PI females, especially later-adopted adolescents, have particularly poor social skills. Children with poor social skills tend to have higher rates of behavior problems.     

The Influence of Career Planning on Career Thoughts in STEM‐Interested Undergraduates

Undergraduate career planning courses have shown efficacy in decreasing students’ negative career thoughts; however, universities have minimally applied these courses to science, technology, engineering, and math (STEM) populations. This study compared the influence of a STEM‐focused career planning course for undecided STEM students with a seminar course for decided STEM majors. An analysis of covariance with covariate adjustment revealed that undecided career planning students had lower adjusted mean scores on a measure of negative career thinking than the decided STEM majors after the first semester of college. The results provide support for the efficacy of STEM‐focused career planning courses and measuring negative career thoughts with STEM undergraduates.     

Deaf access to justice in Northern Ireland: rethinking ‘Reasonable Adjustment’ in the Disability Discrimination Act

Abstract

This article provides findings of a qualitative study exploring the interactions of eight Deaf participants and one hearing ally with the justice system in Northern Ireland, where the Disability Discrimination Act requires solicitors to make ‘reasonable adjustments’ in order to provide effective access to Deaf clients. Three thematic categories emerged: (a) barriers to accessing justice, (b) work Deaf people do for access, and (c) the need to educate solicitors about access. A central strain ran through these themes: the idea that ‘reasonable adjustment’ must reflect the value of sign language interpreters in facilitating effective communication access for all the parties.     

Assessing direct and indirect seasonal decomposition in state space

The problem of whether seasonal decomposition should be used prior to or after aggregation of time series is quite old. We tackle the problem by using a state-space representation and the variance/covariance structure of a simplified one-component model. The variances of the estimated components in a two-series system are compared for direct and indirect approaches and also to a multivariate method. The covariance structure between the two time series is important for the relative efficiency. Indirect estimation is always best when the series are independent, but when the series or the measurement errors are negatively correlated, direct estimation may be much better in the above sense. Some covariance structures indicate that direct estimation should be used while others indicate that an indirect approach is more efficient. Signal-to-noise ratios and relative variances are used for inference.     

高职院校专业和课程体系研究与改革探索——以广州城市职业学院为例

新组建的高职院校广州城市职业学院，基于“大平台、强专业、多方向、模块化”的人才培养思路进行了专业和课程体系改革。经过三年多的研究与实践，专业和课程体系得到了优化，教学质量得到了较大提高，为学校建设“迎评创示范”建设做出了贡献。     

论民商法原则对企业立法的规制

文章探讨了民商法原则对企业立法的规制.企业作为独立市场主体资格具有正常的行为方式,企业的行为必须是自益行为、自主行为和与企业组织形式相应的行为,国家管理不能取代社会调节功能,民事责任对于企业行为规制的基础性作用不容忽视.     

计算气井储量新方法

提出了采用弹性二相法结合物质平衡方程作为计算全井储量的新方法。弹性二相法主要用于气藏开发进入拟稳态以后，要求压力和产量的测量精确，气藏的工作制度对弹性二相法储量也有很大影响，其计算可靠程度已被矿场实际证实；物质平衡方程在开发初期计算精度不高。将弹性二相法与物质平衡法结合建立多目标优化函数，该方法既能很好地应用弹性二相法，又能体现物质平衡，使得该方法适用范围更广，计算结果更可靠，对致密气藏具有更好的推广应用价值。通过实例气井动态储量进行的验证对比表明，该方法在理论上是合理的，实际验证是可行的。