减少流液洞中玻璃液回流

分析了流液洞中玻璃液流情况,提出了流液洞设计和使用中消除或减少回流的措施。     

我国上市公司盈余管理行为的实证分析

我国证券市场存在较为严重的盈余管理现象.针对该现象,本文从盈余管理动机出发,分析我国上市公司盈余管理的行为特征.本文采用管理后盈余分布法,研究了我国上市公司2001年至2003年净资产收益率(ROE)的分布特征,发现我国上市公司仍然存在很强的盈余管理动机,而且我国上市公司盈余管理的行为受到政府监管的影响.最后,本文在实证研究的基础上提出了治理盈余管理的几点建议.     

《广绝交论》写作时间的考订及其意义

有关刘孝标《广绝交论》的写作时间，学术界主要有天监七年、天监九年两种观点。考察刘孝标在天监年间的行迹不难发现，天监十一年是刘孝标生平思想变化的重要转折点，以此为界，他由之前的汲汲于仕途功名彻底转向拒弃名利、向往隐逸。这一思想心态的蜕变，是《广绝交论》一文的基本创作前提，该文即作于此年。     

Back to Brit: retired British migrants returning from Spain

Since the seminal research of O'Reilly, Karen [2000. The British on the Costa del Sol. London: Routledge] and King, Russell, Anthony Warnes, Allan Williams [2000. Sunset Lives: British Retirement Migration to the Mediterranean. New York: Berg Publishers] about British citizens on the Costa del Sol there has been a surge in the publication of lifestyle migration papers, books and research. Nonetheless, there is a part of the lifestyle migration process that has been rarely explored: a return move to the country of origin following retirement migration. Research has indicated a broad increase in the number of older British returnees, yet there has been no substantive research on the topic. This paper therefore attempts to fill this gap by using Spanish registry data to examine the number of British retirees since 2009 who have returned to the UK. In addition, the results of an electronic survey to older British people in Spain are presented which suggest that considerable numbers of British citizens aged over 55 living in the Northern Costa Blanca are likely to return in the next few years. These data therefore indicate the relevance of return migration from Spain to the UK as a significant issue to the academic community as well as to British and Spanish policy-makers.     

The Politics and Discourse of Migrant Return: The Role of UNHCR and IOM in the Governance of Return

This article proposes that there is added value in moving beyond isolated studies of return-related migration policies in order to consider both deportations and so-called assisted voluntary returns under the common heading of ‘state-induced returns’. Based on official documents and interviews with staff members of the United Nations High Commissioner for Refugees and the International Organisation for Migration, it argues that international actors working in the field of migrant return engage in a type of task-sharing that goes beyond functional complementariness. With regard to the return of rejected asylum seekers, for instance, they legitimise each other's engagement as well as the overarching return objectives of governments, and are, therefore, involved in norm-building regarding the acceptability of state-induced returns. In addition to setting certain minimum standards regarding states' treatment of their immigrant population, international actors assist states in upholding control over them. Rather than merely replacing state-led regulation, international actors thus support domestic governments in reaching their migration control objectives, and thereby contribute to a stabilisation of state sovereignty in the governance of migration.     

断肠天涯滞客吟--论江湜行旅诗

清末苏州诗人江浞遭逢离乱，半生辗转闽浙苏三地，生命历程与行旅密切联系，毕生心力凝结为《伏敔堂诗录》，诗集中行旅诗歌占百分之四十之多，这些诗歌记行述闻见，以漂泊回归为内核，辐射出孤独、深愁、思乡、回归四类情感主线，于山程水景中抒写出一颗乱世愁郁的心魂。     

石油价格与国际大石油公司投资回报规律研究

本文根据实际的相关数据研究了埃克森、美孚、壳牌三家国际大石油公司六个方面的特点,阐述了投资资本回报率的计算方法,根据三家公司的年度报告数据,重点探讨了1991-2002年石油价格与投资资本回报率的周期性变化规律,首次定量测算得出了投资资本回报率与石油价格具有很强的正相关性的结论,定量分析了其两个主要内在原因,一是国际大石油公司的投资主体为勘探与生产业务投资,二是石油销售的利润是国际大石油公司的主要利润来源。     

Effects of Remanufacturable Product Design on Market Segmentation and the Environment

Despite documented benefits of remanufacturing, many manufacturers have yet to embrace the idea of tapping into remanufactured‐goods markets. In this article, we explore this dichotomy and analyze the effect of remanufacturable product design on market segmentation and product and trade‐in prices by studying a two‐stage profit‐maximization problem in which a price‐setting manufacturer can choose whether or not to open a remanufactured‐goods market for its product. Our results suggest that it is optimal for a manufacturer to design a remanufacturable product when the value‐added from remanufacturing is relatively high but product durability is relatively low and innovation is nominal. In addition, we find that entering a remanufactured‐goods market in and of itself does not necessarily translate into environmental friendliness. On the one hand, the optimal trade‐in program could result in low return and/or remanufacturing rates. On the other hand, a low price for remanufactured products could attract higher demand and thereby potentially result in more damage to the environment. Meanwhile, external restrictions imposed on total greenhouse gas emissions draw criticism in their own right because they risk stifling growth or reducing overall consumer welfare. Given these trade‐offs, we therefore develop and compare several measures of environmental efficiency and conclude that emissions per revenue can serve as the best proxy for emissions as a metric for measuring overall environmental stewardship.     

深沪两市公司股本结构与净资产收益率及市净率的回归分析

本文以深沪股市全部上市公司为样本 ,经过将一些特殊的上市公司样本剔除 ,对样本股权结构与上市公司净资产收益率及市净率作相关分析 ,探讨并分析我国上市公司股权结构中各比例与公司绩效的相关性     

湖南省上市公司资产结构与公司绩效的相关性研究

以2003-2012 年间湖南省上市公司为样本,采用多元线性回归对其资产结构与公司绩效之间的关系进行了实证研究.结果表明,湖南省上市公司流动资产比率与公司绩效呈微弱的正相关关系,固定资产比率对公司绩效的影响不显著,总资产周转率与公司绩效呈显著正相关关系.研究还发现,公司规模与公司绩效呈显著正相关关系,资产负债率与公司绩效呈显著负相关关系.