上市公司董事会治理与债务杠杆及期限的选择

根据已有的文献,作为公司内部治理核心的董事会与资本结构在控制代理成本方面可以互相替代或互相补充;债务,作为资本结构的一部分,特别是短期债务对上市公司的管理者有潜在的约束作用.在此前提下,运用中国上市公司的数据研究了上市公司董事会治理特征对资本结构选择的影响.从董事会独立性、规模、董事会活动、领导权结构、董事持股以及审计委员会设置六个方面来衡量董事会治理特征,实证结果表明:董事会治理对债务杠杆的选择有显著影响,对债务期限选择的影响则并不显著.     

解雇自由抑或解雇保护——试析无固定期限劳动合同的制度困境

2008年始发于美国的经济危机把全球经济拖入可白的深渊,2010年欧洲债务危机又接踵而来.<劳动合同法>中无固定期限劳动合同制度的设计强化了立法进行解雇保护的决心,在重重危机面前让不少用人单位更为揪心.本文立足劳动立法对无固定期限劳动合同制度之脉络梳理,分析其在劳动合同制中的地位演进,重点探讨在中国的具体国情下,无固定期限劳动合同的角色定位,以期为制度的完善提供一定的借鉴.     

我国国债利率期限结构的实证分析——基于三次样条法

一、导言 利率市场化是我国金融市场发展的重要目标,为了揭示市场利率总体水平及变化方向,需要利率期限结构理论来对我国国债的利率期限结构进行研究.近年来,国内学者对我国利率期限结构进行实证研究时,通常采用多项式样条函数方法类中的三次样条函数构造我国的利率期限结构曲线.其参数的估计一般采用回归分析中最常用的人工节点最小二乘法,这种方法在一些情况下表现并不理想,主要是因为最小二乘法容易受到个别异常值得影响不稳健.     

关于我国延长刑事拘留期限立法及司法实践中存在的问题及完善建议

本文从立法层面上分析了公安机关延长刑事拘留的期限、条件及程序所存在的不合理之处,又从实践层面上研究了该制度在运行中存在的问题.最终认为应当取消延长拘留期限至三十日的规定,并就延长拘留期限的审查机制和救济机制提出了改进建议.     

合钢集团亏损原因及其债转股的前景分析

在调研国有企业亏损及扭亏脱困途径时，必须对国有企业资本结构、企业产权组织形式、经营方式、内部控制制度、外部法律环境、市场环境等相关因素进行综合评价分析。国有企业亏损，从一定意义上看，是国有资产流失的特殊形式。从合钢经营情况来看，有几个主要问题应引起重视，深入调查研究。 （一） １．负债经营严重，资本结构不合理，是合钢亏损的主要原因之一。合钢债务及亏损，并非企业本身固有及经营不善单方面原因所造成。企业转轨后，拨款改为贷款，在企业内部经营机制还未适应市场经济体制的要求时，就背上了沉重的债务包袱。１９９…     

农村土地流转制度对农民权益的保护研究述评

总结了国外学者在土地流转制度对农村贫困者、妇女等权益保护方面取得的一些研究成果,综述了国内学者关于承包地流转制度、宅基地流转制度、乡(镇)村集体建设用地流转制度和土地征收等相关制度对农民权益保护的研究.通过比较分析,从研究视角和研究方法等方面对上述研究进行了简要述评.     

浅谈企业债务融资及其风险防范

企业在考虑债务融资时,不仅要根据自身的发展情况,考虑融资规模、融资方式和还款期限等,更要认识和考虑债务融资所带来的风险。前言债务融资是现代企业的主要筹资方式之一。通过债务融资,不仅可以解决企业经营资金的问题,而且可以使企业资金来源呈现多元化的趋势。但债务融资是一把双刃剑,在满足企业对资金需求、带来财务效益的同时,也给企业带来了风险,严重的甚至会导致财务危机,面临破产。因此,如何正确认识企业债     

话语标记语研究概述

近年来,国内外对话语标记语的研究不断增多,国内外学者从不同角度采用不同方法对话语标记语进行研究与分析,并取得显著成就.本文着重介绍目前国内外研究话语标记语的方法与研究方向,并对研究成果加以总结.     

环境公益诉讼制度的建构

环境公益诉讼是实现环境权、环境公众参与、保障公共环境利益的主要诉讼方式,是对环境公益权的司法救济.我国现行法律还没有关于环境公益诉讼的明确规定.因此,我们应该认真总结借鉴国内外的先进经验.完善我国的环境公益诉讼制度.     

腰椎间盘突出症的发病成因及辩证施护

腰椎间盘突出症,国内外学者对该病的病理基础学及脊神经的结构等方面进行了卓有成效的研究.中医治疗目前仍是该病的最主要的疗法之一.重视其病理成因,辨证施治,辩证施护.同病异治,同病异护,才能迅速缓解症状,缩短疗程,促进康复.     

转炉炉壳热应力分析

根据实际转炉建立实体模型。以有限元为手段,考虑了炉衬和炉壳材料的物性参数随温度变化的特点和炉衬与炉壳之间膨胀间隙,计算了转炉炉壳在温度载荷和炉衬膨胀压力同时作用下的热应力。所得结果可为转炉炉壳设计提供依据。     

焦炭热性能指标意义浅析

通过对焦炭在高炉内的历程及其变化规律的剖析,阐述焦炭热性能指标的意义,形象地把焦炭在高炉内的损耗分为三部分(M1,M2,M3)。指出M2对焦比及焦炭价格有一定的指导作用。     

Results of treatment of cancer of the cardia

Cancer of the cardia is traditionally discussed with cardiac cancer of the lower portion of the esophagus and upper gastric cancer invading the esophagus, and the specific characteristics of cancer of the cardia have never been clearly defined. We reviewed the outcome of 172 patients with adenocarcinoma of the cardia who had undergone radical surgery between 1949 and 1994 in the Division of Gastrointestinal Surgery of the Cancer Institute Hospital. The centers of the tumors were located within 2 cm above and below the boundary between the esophagus and the stomach, and their longitudinal diameter was less than 8 cm. We divided the patients into an early period (1949-1979; n = 79) and a late period (1980-1994; n = 93), and focused on the historical transition. There were no differences in patient gender or histology between the two periods. However, the late period was associated with fewer cases of esophageal invasion and shorter longitudinal diameter, as the age of the population advanced. The number of advanced cancers such as the localized and infiltrative type had decreased, and early cancer and early clinical stage had become more common, but despite the fact that the number of early cancers had increased, extended dissection, such as thoracic and paraaortic lymph node dissection, was performed more frequently. By clinical stage, the long-term outcome markedly improved in Stage I patient in the late period, and tended to improve in Stage II and III patients. This appears to have been attributable to the prevention of micrometastasis by extended dissection, although the number of early cancers is another major potential cause. There were no differences in the outcome of Stage IV patients between the two periods, and further advances in multimodality therapy must be awaited. The range of resection is basically proximal gastrectomy, and if there are adequate indications, the prognosis is favorable. In view of the status of lymphatic flow and lymph node metastasis, and long-term results, lateroaortic lymph node dissection is important. Since the number of early cancer patients has been increasing, if intraabdominal recurrence is prevented, intrathoracic lymph node dissection will contribute greatly to the outcome of such patients.     

The effect of amount of possession of the trait of hostility on accuracy of perception of hostility in others.

Some theories of personality hold that an individual's perception of others is influenced by his own personality characteristics; more specifically, that a trait of low social value will be projected more into others, and that insight into the possession of these characteristics reduces this distortion. These 2 hypotheses were tested by having a group of college students rate each other (including themselves) on degree of friendliness or hostility. Agreement with group rating about self yielded the insight score. In general, the hypotheses were supported; the "friendly" Ss were most accurate in their perception of others, and insight was positively associated with accurate perception. From Psyc Abstracts 36:04:4HL16M. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Effect of antibiotics of chemotaxis of human leukocytes

The effect of 20 different antibiotics on chemotaxis by human neutrophils was studied. Human leukocytes incubated with chloramphenicol, rifampin, sodium fusidate, and tetracyclines in vitro showed markedly depressed migration. The mechanisms by which these antibiotics affect leukotaxis are discussed.     

Quality of life of relatives of mental patients

Usage of quality of life of psychiatric patients' relatives as the parameter of estimation of the quality of psychiatric care is considered. By means of standard questionnaire elaborated by the authors as well as by means of both individual and group conversations the quality of life was analyzed in 40 relatives which lived together with psychiatric patients. Different spheres of their life and difficulties (financial, social-psychologic, production) were examined in families with such patients. The defects of psychiatric care that had direct influence on the quality of life of the psychiatric patients' relatives are outlined.