确定最优资本结构:基于修正的节税收益与破产成本概念

For half a century, no consensus has been reached on optimal capital structure after numerous intensive studies. This paper develops three alternative simple models to derive optimal capital structure. Because the optimal leverage ratio determined by the models is close to most survey data, some relevant puzzles, such as “financial conservatism”, are easily explained. In addition, the new models can be extended to accommodate various decision situations, for instance, abnormal growth, bankrupt expectancy, debt guarantee, transaction cost, and personal income tax.      

基于市场导向的研发产品规划的应用

文章以南车株洲电力机车研究所有限公司的众多研发产品之中的大功率变频器作为研究对象,针对该产品规划过程进行研究,并结合企业内部和外部市场的宏观环境,对该类产品规划策略进行实际操作,说明产品规划策略在产品开发与经营中的重要意义。     

美国分部信息披露制度的发展与启示

在企业跨行业、跨国（地区）经营的情况下，信息使用者所面临的不确定性因素大大增加，在决策过程中必然要求更多的信息。信息使用者不但要关心企业作为一个整体的经营情况，也要关注企业各个分部的信息。本文介绍了美国分部信息披露制度的发展情况，考察了在促进美国分部信息披露制度发展方面不同机构发挥的重要作用，为进一步完善我国上市公司分部信息披露制度提供了借鉴。     

Challenges for a broadband service strategy in rural areas: A Romanian case study

Broadband network deployment plays an important part in the strategic policies in Europe to promote growth and innovation in all sectors of the economy in addition to social and territorial cohesion. In compliance with existing community policies, Romanian strategies in this field seek to provide the necessary support for broadband connectivity in rural areas. The goal of this study is to define a rural end-user profile to plan the most appropriate broadband service strategy from both a technical and a marketing perspective. Our empirical research involves an exploratory survey conducted in rural areas in northwestern Romania (n=1040 respondents). The findings reveal low levels of customer satisfaction and users more interested in data transfer than voice or video applications. Given this rural user profile, simulations of network traffic were conducted. The simulation results suggest that WLANs are the most suitable solution for the “last mile” broadband segment.     

浅谈盾构施工风险分析及应对

盾构法施工较以往矿山法施工,在保障人员安全方面,已大大提高,但在施工期间依旧存在一定风险,如涌水涌砂、地表建筑物沉降等等。本文对盾构施工过程中存在的风险进行分析,并提出相应的控制措施,希望能够对盾构施工项目起到参考借鉴作用。     

县级城市旅游细分市场营销策略研究——以江苏省江阴市为例

旅游市场已经完成了从卖方市场向买方市场的转变,市场的竞争日益激烈,旅游目的地要想做大做强旅游业,必须在旅游资源深度开发的基础上对旅游市场进行细致分析,弄清不同细分市场旅游者的需求特征,从而制定针对性的营销策略。本文以江苏省江阴市为例对县级城市旅游市场进行了细分研究,在整合目的地旅游资源的基础上,提出了针对性的营销方案,对促进江阴市乃至国内其他同类型的县级城市旅游业的发展具有重要的理论和现实意义。     

盾构隧道管片上浮原因分析与对策研究

根据郑州市轨道交通1号线某盾构区间施工过程中遇到的管片上浮问题,从地质条件、同步注浆浆液、盾构姿态等方面分析原因,提出针对郑州地质条件下控制盾构隧道管片上浮的技术措施。     

The Influence of Novelty-Seeking and Risk-Perception Behavior on Holiday Decisions and Food Preferences

This research examines how novelty-seeking and risk-taking characteristics influence holiday dining preferences and travel style. International Tourist Role Scale and the Food Activity Preferences scale (FAP) were applied in combination with visual imagery to simulate different cultural food settings and restaurant situations. Three distinct market segments were identified. The three clusters included: familiarity-seeking generalists, organized comfort-seekers, and explorers. The findings highlight the differences across the clusters with respect to their demographic profile, travel style, risk-taking, and food preference decisions. The findings suggest that if Australian tourism management wishes to stay competitive and attract the growing Chinese inbound market, they should take both novelty-seeking and risk-taking into account when planning their marketing strategies.     

Profiling the segments of visitors to Portuguese protected areas

This study identifies the diversity of domestic visitors to Portuguese protected areas (PPA) based on benefit segmentation. The segments of PPA visitors are also compared with other nature-based tourist segments using some empirical benefit segmentation literature. Data were collected by means of a self-administered questionnaire and multivariate statistics techniques (principal components, hierarchical and K-means cluster analyses) were applied. Five distinct segments of visitors were identified based on the motivation for their visit and further characterized by the perceived importance of activities, facilities and services, frequency of visit and socio-demographics. Three segments are nature-focused and two are focused on activities or events. Only one segment shows specific interests and motivations associated with ecotourism and similar characteristics to international ecotourists; moreover, the reasons for the visit in one segment are unrelated to any of the motivations of nature-based tourism. Some implications for management are also described.     

岩溶区桥梁钻孔灌注桩溶洞处治技术研究

本文分析了溶洞对桥梁桩基施工的影响,以广西南宁市某立交桥梁为例,介绍岩溶区桥梁桩基常见的漏浆、塌孔、塌陷、卡钻以及偏孔等问题,提出了回填法、钢护筒跟进法、注浆法等处置方案和施工工艺要求,在该项目中取得了良好效果,有效的防止了漏浆、塌孔、塌陷、卡钻以及移孔等问题的发生,确保了成桩的质量,并为其他类似项目的溶洞处理提供了参考。