PE管在市政路排水工程中的设计与施工

随着人们环保意识的不断加强,以及政府相关政策的出台,绿色环保型管材逐渐成为建材行业新宠。结合聚乙烯管(PE)的实际应用情况,剖析聚乙烯管(PE)的设计和施工,提出设计和施工中应该注意的问题和解决办法,以期聚乙烯管(PE)能在市政道路排水工程中得到广泛应用。     

The Validity of the Economic Value Added Approach: an Empirical Application

This study investigates the relative explanatory power of the Economic Value Added (EVA) model with respect to stock returns and firms' market value, compared to established accounting variables (e.g. net income, operating income), in the context of a small European developing market, namely the Athens Stock Exchange, in its first market‐wide application of the EVA measure. Relative information content tests reveal that net and operating income appear to be more value relevant than EVA. Additionally, incremental information tests suggest that EVA unique components add only marginally to the information content of accounting profit. Moreover, EVA does not appear to have a stronger correlation with firms' Market Value Added than the other variables, suggesting that – for our Greek dataset – EVA, even though useful as a performance evaluation tool, need not necessarily be more correlated with shareholder's value than established accounting variables.     

Valuation Weights,Linear Dynamics and Accounting Conservatism: An Empirical Analysis

Residual income models provide an important theoretical link between equity valuation and financial statement variables. While various researchers have developed models of how accounting policy impacts on the structure of these models, empirical support for these models is at best weak and frequently contradictory. In this paper, we develop an analytical model, which identifies the dependency between valuation weights in residual income models and the associated structure of earnings information dynamics and accounting conservatism. In contrast to many earlier studies, we find strong evidence of conservatism in our reformulation of the linear dynamics. We proceed to test our predictions of the dependency of the weights on two measures of conservatism, the conventional measure of price‐to‐book ratio and the recent measure of a C‐Score index developed by Khan and Watts (2009) and find that the empirical results accord well with our theoretical predictions in the case of the former but not the latter measure.     

多层仓库承重砌体换置施工技术

本文以实例着重地介绍了承重砌体换置施工技术。阐明了在仓库或房屋使用过程中经常发现有墙体开裂的现象，用新的承重结构取代原结构，并取得了投资少，施工快，安全可靠的效果。     

我国墙体材料的绿色化进程

墙体材料革新是保护土地资源，节约能源，资源综合利用，改善环境的重要措施。本文通过分析我国新型墙体材料的开发及应用，对比国内外墙体材料发展的差距，揭示国产墙体材料的绿色化进程。     

On the empirical relationship between market value and residual income in the U.K.

This paper examines the empirical cross-sectional relationship between residual income and market value for U.K. firms. It does so because of recent claims that RI is a better measure for use by firms in internal planning and control activities than, say earnings. If such is the case then, presumably, we would expect that RI has a stronger association with market value than, for example, earnings. We conclude that the relationship between RI and market value is by no means perfect. Nonetheless, RI has a stronger association with market value, in conjunction with RD expenditures and opening and closing book value, than does earnings in conjunction with RD expenditures and closing book value. As a consequence, the capital charge element of RI does appear to add explanatory power to equations involving merely earnings, RD expenditures and closing book value. Our view, therefore, would be that the evidence presented in the paper provides some support for advocates of the use of RI for planning and control.     

Nonlinear Models in Corporate Finance Research: Review,Critique, and Extensions

Since the work of Morck, Shleifer and Vishny (1988), nonlinear model specification has gained more attention in corporate finance research. In this paper, we provide a detailed review of the previous studies that have examined nonlinear relations in corporate finance. We review the theory and evidence in these studies and discuss the advantages and disadvantages of the various methodologies used to detect nonlinearity. We also suggest two possible methodological extensions, which we apply in the empirical analysis of R&D investment and firm value.     

我国国有企业治理模式的优化选择

本文从公司治理的基本模式出发，分析不同公司治理模式的理论前提、社会背景和基本特征；并通过对公司治理模式的再梳理，指出企业资本结构是影响公司治理模式选择的内生因素；进而从公司治理的本质入手，构建了一个一般性的模型．分析公司治理模式分化的原因以及选择的依据；最后，对我国国有企业公司治理模式的选择提出了一些建议。     

窗口向室内渗水的原因与防治

结合多年建筑项目与实际施工的实践经验，详细分析探讨了窗口向室内渗水的原因与防治，并进行了具体总结     

山区公路挡土墙施工质量控制要点

公路挡土墙的建设是公路施工中的一项重要内容。在山区公路复杂的地形条件下,挡土墙对公路的养护作用至关重要,因此应用也更为广泛。作者在多年实践经验的基础上,论述了山区公路挡土墙在施工质量中的多项控制要点。