中国上市公司资本结构影响因素之实证研究

资本结构不仅是财务理论研究中的热点及难点,也日益成为公司理财决策的关键问题.本文从影响因素角度对资本结构进行实证研究.文中以深沪两市部分非金融类上市公司为样本,利用本世纪最初三年的企业财务数据,选取可能影响企业资本结构的多个指标为解释变量,利用单因素方差分析、主成分分析、逐步回归分析找出了主要影响因素及其影响方式,试图为国内上市公司资本结构决定因素提供最新实证研究证据,并为企业财务决策提供支持.     

USING A SYSTEM DYNAMICS APPROACH TO MODEL SUSTAINABILITY INDICATORS FOR IRRIGATION SYSTEMS IN AUSTRALIA

ABSTRACT. An indicator defined as a function of the total water diversion through the Coleambally canal and the potential irrigation demand is selected to represent the sustainability of the irrigation water system in the Coleambally irrigation area, Australia. A simulation procedure using a system dynamics approach was developed to evaluate the indicator. The procedure includes water diversion assessment, potential crop water demand and total gross margin. Three cases of water supply options (surface water, ground water pumping and water trading), two cases of changes in the total agricultural area and three cropping pattern scenarios were simulated to better understand their impact on sustainability. The simulated results indicate that increasing the agricultural area reduces the sustainability of the irrigation system because the demand of water increased despite increase in the gross margin. The scenarios show that imposed water trading and ground water pumping would considerably increase the supply system having a positive impact on the sustainability. The paper concludes that a multi‐objective sustainability indicator taking account of economic and environmental issues could be more useful.     

Communication Roles, Perceived Effectiveness, and Satisfaction in an Environmental Management Program

Earlier research has shown a relationship between various forms of structural centrality and perceived leadership and role satisfaction in small experimental groups. The limited amount of research on this topic in naturally occurring social networks has yielded results that often conflict with one another. Different results have generally been attributed to possible differences in task environments. This paper examines the relationship between two types of structural centrality and perceived influence, role satisfaction, and perceived effectiveness in an environmental resource management program. Findings in this paper suggest that the observed differences in relationships between the network and other variables is partly a function of global network properties (e.g., marginality of subgroups) and related task environments. This revised version was published online in August 2006 with corrections to the Cover Date.     

Synthesis of Gels in the System Na2O-ZrO2-SiO2

Gels have been synthesized in the SiO₂-Na₂O-ZrO₂ system and calcined at various temperatures up to 700°C. They have been studied by infrared absorption spectroscopy. The position of the asymmetric stretching frequency of the SiO₄ unit is used as a tracer of the homogeneity. It is shown that sodium increases the solubility of zirconium in the silica matrix as already observed in fused glasses.     

光谱实验室的建设和管理

阐述冶金、铸造等行业用于金属成分分析的直读发射光谱仪实验室的建设和管理。从仪器的调研、选型，实验室选址，基础设施设备的准备，仪器的安装、调试、验收、日常分析，实验室管理等几个方面，分别作了介绍。     

The impact of LIMS design and functionality on laboratory quality achievements

 A laboratory information management system (LIMS) can make a major contribution to the quality and therefore to the efficiency and competitiveness of a laboratory. Since it can impact all aspects of a laboratory's organization it must be the key if not the principal player of the laboratory's quality system. It should support the laboratory in establishing, maintaining and applying quality procedures thereby enabling the laboratory to achieve its quality goals. As a tool, LIMS permits the laboratory to input and use its own know-how and experience to optimize the total organization (internal and external) and workflow of generated information. However, perceived "quality" in the context of an LIMS, can be viewed as being made up of different facets such as the security, reliability and accessibility of information as well as its turn around time and production cost. This paper reviews the role of a LIMS in the laboratory and the contribution that both system design and functionality can have on "building quality ". Received: 5 October 1998 · Accepted: 20 October 1998     

Spatially resolved characterization of PEFCs using simultaneously neutron radiography and locally resolved impedance spectroscopy

A method for performing neutron radiography and locally resolved impedance spectroscopy simultaneously in situ in an operating polymer electrolyte fuel cell (PEFC) is presented. The new method provides concurrently spatially resolved information about the local cell performance, the locally limiting processes, and the liquid water distribution. Information about the impact of water on cell performance and limiting processes can be gained in situ on a local scale in an operating PEFC. The method was applied to a PEFC operated on pure H₂/O₂ in co-flow mode under low humidity operating conditions. The results show that in co-flow mode strong flooding and severe drying can occur at the very same time in different sections of a PEFC.     

Quality assurance in research laboratories

During the last decade, it has become increasingly important that researchers demonstrate that research is conducted to the highest standards. The implementation of quality assurance for research laboratories will enable all fields of research and development to be judged impartially. There are no specific standards for research laboratories but where possible, existing standards can be adapted. This review is structured around two approaches. The first considers research to be a logical extension of testing, and it is assumed that testing standards can be applied methodically to each step in a research project. The second advocates a flexible approach, with research-specific criteria for assessing quality. The important papers published on this topic have been reviewed. The conclusions are that the general quality management approach, encompassed by the ISO 9000 series of standards with the emphasis on customer satisfaction and ‘fitness for purpose’, is suitable for implementing quality assurance in research laboratories.     

The European Eco-Management and Audit Scheme Accreditation – an overview

 Environmental quality is still deteriorating in the EU and worldwide despite all the Directives and Regulations in this field over the past 20 years. The European Community has devised a new approach to this problem with the introduction of the Eco-Management and Audit Scheme Regulation. This Regulation provides industry with an opportunity to demonstrate that it can achieve continuous improvement in its environmental performance through a voluntary scheme which is not based on the traditional command and control mechanisms of Directives. This paper gives an overview of the steps involved in implementing the European Eco-Management and Audit Scheme and the role of accreditation in supporting the scheme.     

On the population monotonicity of independent set games

An independent set game is a cooperative game dealing with profit sharing in the maximum independent set problem. A population monotonic allocation scheme is a rule specifying how to share the profit of each coalition among its participants such that every participant is better off when the coalition expands. In this paper, we provide a necessary and sufficient characterization for independent set games admitting population monotonic allocation schemes. Moreover, our characterization can be verified efficiently.