房地产企业资本结构影响因素的实证研究——以大陆在港上市公司为例

房地产业是资金密集型高负债的典型行业,其资本结构的形成有其自有特征。本文首先对影响大陆在港上市的房地产公司资本结构的可能影响因素进行理论分析,然后选取相应样本,运用相关性分析和多元回归分析等方法对其进行实证研究。最后得出盈利能力、成长性、股权集中度等因素能在1%或5%水平上显著影响公司的资本结构,而公司规模、经营能力等因素对资本结构影响不显著的重要结论。     

提高防冻液加注机加注质量的解决方案

文章从实践经验出发，在通过生产验证的基础上，对影响防冻液加注质量的要因进行了分析，并提出最终的解决方案。通过对解决方案的实施效果进行比较，验证了方案的有效性和可行性，为同类设备的维护和设计工作提供了借鉴。     

Will China’s population aging be a threat to its future consumption?

ABSTRACT

Based on the household level survey data, the paper makes a projection on China’s household consumption in 2049 with reasonable assumptions of disposable income, demographic structure, urbanization rate and total population in 2049. The results show that at annual income growth rates of 3%, 4% and 5%, China’s total household consumption in 2049 will be 71.0, 97.8 and 133.8 trillion CNY, respectively, 3.1~5.8 times of the total household consumption in 2015. Moreover, our projection shows that even excluding the income growth effect, the future consumption increased by rapid urbanization is much larger than the consumption depressed by the demographic change. The result highlights that as long as the Chinese government can successfully eliminate institutional constraints imposed on rural-urban migration, such as Hukou system or residency permits in the urban areas, population aging would not be a major threat to its future development.     

木钉墙在红粘土基坑支护中的应用

在基坑工程完成后,锚喷支护等临时围护结构都被掩埋在地下,形成地下空间垃圾的同时,影响临近地下空间开发利用。文章尝试用松木钉代替锚杆在浅基坑施工中作为临时支护结构,通过用MIDAS GTS4.0有限元三维模拟计算后,在工程中成功运用,取得不错的经济、社会效果。     

《会计改革与发展“十二五”规划纲要》的解读与思考

《会计改革与发展＂十二五＂规划纲要》在全面分析前阶段改革的成果以及未来改革面临的形势的基础上,对健全和完善规范化的会计制度体系提出了一系列的要求,体现了科学发展与规范化的思想,指导着我国未来五年乃至更长远的会计改革与发展。     

基于分形理论的铁路客货运量预测

在阐述分形基本理论和分析铁路运输时间序列分形特性的基础上,基于变维分形理论对铁路客货运量进行预测。根据铁路运量分形预测原理及步骤,以全国铁路运量预测为例进行分析,计算得到铁路2012年、2015年、2020年的客货运量,以及2010—2020年的客货运量增长率,并对预测结果进行了具体分析。     

DEFINING SUPPLY CHAIN MANAGEMENT

A management construct cannot be used effectively by practitioners and researchers if a common agreement on its definition is lacking. Such is the case with the term “supply chain management”—so many definitions are used that there is little consensus on what it means. Thus, the purpose of this paper is to examine the existing research in an effort to understand the concept of “supply chain management.” Various definitions of SCM and “supply chain” are reviewed, categorized, and synthesized. Definitions of supporting constructs of SCM and a framework are then offered to establish a consistent means to conceptualize SCM. Antecedents and consequences of SCM are identified, and the boundaries of SCM in terms of business functions and organizations are proposed. A conceptual model and unified definition of SCM are then presented that indicate the nature, antecedents, and consequences of the phenomena.     

从《还乡》中的荒原看哈代的生态思想

荒原在不同时代的文学作品中被赋予了不同的象征意义。在哈代的小说《还乡》中亦多次出现荒原主题,荒原是《还乡》的灵魂。哈代通过小说《还乡》表达了回归荒原、回归自然以及人与自然和谐统一的生态思想。     

假日经济与旅游业经营发展探析

假日经济是我国经济发展过程中的一个新的经济现象。假日旅游是假日经济一个重要的表现形式，本文试图通过对假日经济及假日旅游市场等因素的分析，为我国旅游产业在假日经济形势下的健康发展提供对策思路。     

Correction to: Voluntary disclosure when private information and disclosure costs are jointly determined

Review of Accounting Studies - A Correction to this paper has been published: https://doi.org/10.1007/s11142-021-09623-7