谈发挥高校图书馆在素质教育中的作用

本文论述了21世纪的高校图书馆在大学生素质教育中的地位和作用,重点是德育、专业知识学习、人文素质和科学素质的培养这三个方面。     

Sluggish Domestic Market and Deepened Polarizatior

As the Chinese textile industry is concerned, along with the further adjustments of the economy of China and the termination of the domestic cotton purchasing and storage policy, there is not any recovery in the second quarter of 2014 as expected. As for China＇s filament weaving industry, each index lacked of motivation in growth, corporate founding rate has dropped and the exporting was acceptable, but the domestic market was still sluggish.     

当前依法治税存在的问题及对策

税收是国家财政收入的基本来源和保证,依法治税是确保国家财政收入,正确发挥税收杠杆作用的前提,是维护纳税人合法权益,发展社会主义市场经济的根本要求。目前虽然税收法制趋于完善,但在某些方面由于主客观原因造成依法治税在基层远远没有落到实处。为此,要切实做到依法治税,必须明确税收过程中存在的问题及危害,必须消除现行税收机制方面存在的各种消极因素,才能实现税法面前人人平等。     

Foreign direct investments by Korean firms: An analysis with FDI theories

This paper analyzes data on foreign direct investment (FDI) by Korean firms in the light of eight propositions drawn from the literature on FDI which includes both the theoretical and empirical findings of studies on FDI by Third World Multinational Corporations (MNCs). The data concern FDI in manufacturing, natural resources, construction, banking and other industries. The propositions examined include the nature of ownership advantages, the trade-orientation of FDI, and motivations behind the overseas expansion of Korean banks. In addition, the geographical distribution and ownership patterns which arise as a result of these variables are also examined. The findings are generally consistent with many of those in previous theoretical and empirical studies and suggest that an eclectic approach, incorporating many explanatory variables, could adequately explain the patterns in Korean outward FDI.The authors are from School of Business Administration, The University of Michigan and School of Business Administration, Georgetown University, respectively. They gratefully acknowledge the valuable suggestions by Professors Sang Kee Min of Seoul National University and Adrian E. Tschoegl of The University of Michigan. They also acknowledge the cooperation of officers in the Bank of Korea, Korea.     

拉弯复合弯曲下线性硬化宽板回弹的理论分析

本文使用了拉、弯复合作用下弯曲件的回弹分为横截面合力为零的回弹和对横截面弯曲形心转矩为零的回弹二阶段的概念,对线性硬化宽板材在拉、弯复合作用下弯曲的回弹过程进行了分析,给出了回弹后,横截面上的残余应力分布及回弹半径争回弹角的理论公式。这些公式对纯弯矩弯曲和纯拉弯情况也适用。本文还给出了获得较好的残余应力状态及同时减小回弹半径改变量和回弹角的条件。     

公路景观评价中AHP和模糊数学分析法的对比

AHP和模糊数学分析法是公路景观评价中常用的方法之一，通过利用AHP法和模糊数学分析法对公路景观进行评价及其对比分析，研究了公路景观存在的问题，并揭示两种方法的差异，为解决公路生态景观恢复和公路景观设计提供现实的科学依据。     

企业财务管理的核心——现金流量管理

现金流量是企业的动态经济指标,在资本市场中起着不容忽视的信号作用。现金流量管理是资金管理的关键,是资金整体运动的核心。本文在阐述现金流量在资金管理中的重要作用的同时,指出现金流量管理是企业充分利用货币时间价值,提高资金利用效率的重要手段,是企业财务管理的核心。     

Korea's Direct Investments in China: Technology, Experience, and Ownership Factors in Performance

This paper is designed to empirically examine what determines the performance of Korea's foreign direct investment (FDI) in China. Three main determinants are hypothesized to influence the performance of Korea's FDI. They include technology, internationalization experience, and ownership patterns associated with Korea's investments in China. Data were collected from surveys with 91 Korean investors. Our empirical analysis suggests that the labor intensity of technology involved in FDI and the appropriateness of manufacturing technology to the local conditions influence the investment performance. In addition, the results indicate that the internationalization experiences of the Korean investors also affect the profitability of FDI. Another finding of note is that the level of local ownership had a positive impact on performance. But, more interestingly, its effects were moderated by the investor's prior internationalization experiences; in other words, the investors with limited internationalization experiences performed well on a minority ownership venture.     

CEO inside debt and investment‐cash flow sensitivity

This paper provides a new explanation for investment‐cash flow sensitivity from the perspective of CEO inside debt holdings. We examine the effect of CEO pensions and deferred compensation (inside debt) on investment‐cash flow sensitivity for a sample of U.S. manufacturing firms from 2006 to 2012. We find that the firms with higher relative CEO leverage ratios (CEO's debt/equity ratio scaled by the firm's debt/equity ratio) generate higher investment‐cash flow sensitivity. Moreover, one standard deviation increase in the logarithm of the relative CEO leverage ratio enlarges investment‐cash flow sensitivity by 50 per cent. This positive relationship still holds even after we take account of endogeneity and financial constraints.