东阳八达水电站拱坝蓄水设计

为解决八达水电站拱坝施工过程中出现的具体问题，提出了几种可能的方案，并对选定方案进行了大量的计算，最后确定采用二次封拱和下游坝面喷淋冷却水方案。既符合规范要求，也满足坝体应力的控制要求。实施后效果良好。     

The Wealth Effect of Domestic Joint Ventures: Evidence from Taiwan

This study presents important international evidence by examining the wealth effect of domestic joint ventures by Taiwanese firms. In opposite to United States evidence, we find that announcements of domestic joint ventures by Taiwanese firms are, on average, associated with significantly negative abnormal stock returns. We also find that the stock market response to announced domestic joint ventures is significantly positively related to the announcing firms' investment opportunities, size of investment and debt ratio, and is significantly negatively related to the business relatedness variable. In contrast, free cash flow, firm size, relative firm size and managerial ownership are found to have no significant power in explaining the market response. Our results support the investment opportunities, synergy and complementarity hypotheses as well as a broad interpretation of the free cash flow hypothesis, but reject the absolute size, relative size and alignment-of-interests hypotheses. This study makes valuable contributions to the literature by providing the first direct evidence on the role of investment opportunities, synergy and alignment-of-interests in explaining the wealth effect of domestic joint ventures     

实施取水定额管理的几个关键问题探讨

通过对全国23个省级单位出台的用水定额标准进行分析，指出目前定额管理存在6个主要问题：一是概念模糊，二是制定方法不统一、不规范，三是定额标准体系不完善，四是可操作性较差，五是计量系统不完善，六是缺乏取水定额管理信息化平台。提出应采用“取水定额”这一表述，并提出了取水定额的体系，包括基础计量体系、定额制定体系、信息链体系、定期更新体系4部分。明确了取水定额管理体系建设主要内容应包括：法律法规体系、定额制定体系、水价管理体系、信息通道体系。     

Lake-Level Change and Water Balance Analysis at Lake Qinghai,West China during Recent Decades

Lake Qinghai, the largest saline lake with an area of 4,260 km² (2000) and average depth of 21 m (1985) in West China, has experienced severe decline in water level in recent decades. This study aimed to investigate water balance of the lake and identify the causes for the decline in lake level. There was a 3.35-m decline in water level with an average decreasing rate of 8.0 cm year⁻¹ between 1959 and 2000. The lake water balance showed that mean annual precipitation between 1959 and 2000 over the lake was 357 ± 10 mm, evaporation was 924 ± 10 mm, surface runoff water inflow was 348 ± 21 mm, groundwater inflow was 138 mm ± 9 and the change in lake level was −80 ± 31 mm. The variation of lake level was highly positively correlated to surface runoff and precipitation and negatively to evaporation, the correlation coefficients were 0.89, 0.81 and −0.66, respectively. Water consumption by human activities accounts for 1% of the evaporation loss of the lake, implying that water consumption by human activities has little effect on lake level decline. Most dramatic decline in lake level occurred in the warm and dry years, and moderate decline in the cold and dry years, and relatively slight decline in the warm and wet years, therefore, the trend of cold/warm and dry climate in recent decades may be the main reasons for the decline in lake level.     

论跨国公司的转移价格

跨国公司在我国使用转移价格主要基于非税务动因,其转移价格策略对我国企业、产业以及财政收入等方面都产生了不良影响。针对这些问题,我国需要在积极引进外资的同时,不断完善相关法律规定,加强国际税收合作,强化对引资活动的监管,提高外资质量。     

中国家电物流:步入发展快车道

尽管只有短短20余年的发展史，中国家电业所取得的成绩却令世人瞩目。目前，中国已名符其实地成了世界家电第一人国，是当之无愧的“家电世界工厂”，国际市场80％的家电产品均来自中国，世界市场80％的知名家电品牌也都“MADE IN CHINA”，家电业已成了中国发展最迅猛，市场化最早，市场化程度最高，     

吹填粉细砂筑堤实践与研究

岳阳长江干堤是我国第一大河重要堤防,具有重要的战略地位。江南垸堤段每到汛期,堤身散浸,堤后管涌、海底浸不断,根据各方面比选决定采用吹填粉细砂筑堤进行治理。文章对大堤设计断面及排水方案进行拟定并对渗流稳定、堤坡稳定及地震反应进行分析,认为所拟定的加固断面可行,投资省。     

梯形断面水力计算的一种新方法

本文从梯形水力最优断面的基本思路出发，通过理论分析找到了梯形断面水力计算的一种新方法——即通过特征参数进行梯形断面的水力计算。     

银企关系与会计信息稳健性——中国资本市场的经验证据

本文以Watts（2003）的契约理论为基础，分析股东与债权人之间利益冲突对会计信息稳健性的影响。虽然会计信息稳健性有助于保护债权人的利益，但是如果股东可以作为公司的债权人，则投资者对会计信息稳健性的需求下降。本文采用Basu（1997）模型分析了2004年中国上市公司会计信息稳健性，发现国家控制的上市公司的会计信息稳健性程度较低，而民营控制的上市公司会计信息稳健性程度较高，但是股东特征对会计信息稳健性的影响，随着银行在公司中利益的增加而趋于一致。     

拉西瓦水电站工程反拱水垫塘优化设计

在大型高水头水电站中,拉西瓦水电站是我国第一座采用反拱形水垫塘作为特高拱坝坝后消能建筑物的工程,也是我国现有特高拱坝水垫塘中长度最短、宽度最小的工程,其单位水体消能率接近国际经验控制的最高标准。在无规范明确规定和缺少工程资料的情况下,经一系列科研试验和数值计算,优化了反拱水垫塘结构和排水、抽水系统设计等。其经验丰富了我国坝后消能建筑物的设计内容,对我国规范中反拱水垫塘设计规定以及对其他大型高水头水电站坝后消能防冲建筑物的设计具有重要参考价值。