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.     

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     

The manager's role in employees' successful return to work following back injury

Abstract

This study reports on the short-term effects of an educational programme for immediate supervisors on employees' back pain problems. The course was designed to help supervisors more efficiently deal with employees returning to work after being treated for back pain. Forty-seven supervisors who had personnel either undergoing treatment for back pain problems or were candidates for this treatment were invited to attend a one-day course. This educational package consisted of information about back pain and stressed specific behaviours which supervisors could use to help their employees successfully return to work. The results showed that 78% of the supervisors found the course to be satisfactory enough to recommend it to a colleague without hesitation. Furthermore, independent ratings made by the supervisors and their employees suggested that supervisors complied with the recommended programme. Returning employees, moreover, gave their supervisors significantly higher ratings of support than a control group whose supervisors had not attended the educational programme. It was concluded that an educational programme which alters specific supervisory behaviours may be an effective method of assisting employee return to work after treatment for back pain. Further research is needed to determine the long-term effects of such a programme on absenteeism due to illness.     

论明清江南园林之装饰艺术与时代人文思想

明清阴郁的政治环境,致使文人热衷园林。在他们的园子中,不论是独具匠心的空间装饰、独具特色的造型装饰,还是细微处的点滴,甚至是意表初衷的园名都体现着回归自然与求隐的心。研究和探讨明清园林的装饰手法和人文内涵为如今创造更高水平的园林有裨益之处。     

《还乡》原型浅析

《还乡》是托马斯·哈代的“性格与环境小说”之一。本文从原型批评的角度来探讨这部小说的环境和男女主人公,并分析他们的神话原型意义。     

拂去历史的沉沙--纪德的《访苏归来》与中国

法国著名作家安德烈.纪德的作品早在20世纪20年代就被译介到中国,并且颇受关注。但解放后30多年一直销声匿迹,直至80年代才有复苏。在纪德与中国的这种文学关系中,他的游记《访苏归来》起到了重要的作用。     

论普罗提诺的回归方法

新柏拉图主义哲学家普罗提诺对灵魂回归方法有自己的理解。这一回归之路大体可分两个阶段 :一是灵魂上升到心智的上升之途 ;二是与太一合一的合一之途 ,回归方法是与此相对应的。普罗提诺的灵魂回归方法体现了独特的“被动性”和“个体性”。