Capital Structure Research of The Chinese List Company

近年来，中国上市公司资本结构的研究是一个热门课题，相关文献也是铺天盖地，其中对上市公司股权融资偏好更是褒贬不一，见仁见智。本文以上市公司资本结构为主题，应用哲学辩证统一的基本原理，对目前中国经济转轨时期特殊融资环境下，以股权融资偏好为主要特征的上市公司资本结构进行了较为全面、深入的研究，全文在分析了中国上市公司资本结构的形成原因及优劣性层面上，提出了完善上市公司资本结构的政策建议。全文共分五章：第一章在分析资本结构的研究现状基础上，概述了本文写作的总体构思，进而提出文章的重要观点和研究方法。第二章从资本结构研究的历史变迁出发，以理论与实践辩证统一的原理探讨了推动资本结构发展的哲学动因，在分析的...Capital structure research of the Chinese list company is a hot item in these years, the correlative literature are also plenty. The comments on the preference of financing by stock in our list company are so different, reflecting distinct standpoints. The author research on capital structure of the Chinese list company with the basal theory of the philosophical dialectic method, studying the pref...学位：管理学硕士院系专业：管理学院会计系_会计学学号：20031106

Home vs. House: The Study of Agency Welfare Services Quality of Diversion's Juvenile Delinquents in Taiwan

[[abstract]]本研究主要重點在檢視台灣地區接受法院轉向安置機構（34所）對偏差行為少年之福利服務品質。評估資料來源包括機構訪視觀察紀錄、問卷資料，以及與行政主管和少年會談所得。結果大致上可以將安置機構分為禁閉房舍、寄養宿舍、關懷家庭、專業家庭等四類。不論哪一種類型，大多數機構硬體設施能符合政府法令規範，但是專業工作與教養作法差異頗大。其中被安置少年是否感受到被關愛，機構有無結構化專業服務措施，及專業服務態度是身心成長重要影響因素，而非機構硬體設施是否符合法規。這一結果與對機構負責人的問責（accountability）有關，建議考評機構應加入這一項目之外，還應該加強對安置機構管理者之專業倫理、經營管理理念與管理知能之教育訓練工作。[[abstract]]According to The law governing the disposition of juvenile case, juvenile delinquents who with minor delinquent behaviors can be placed in adolescent welfare agencies. We have 34 facilities that provide these services. The major purpose of this research is to examine the qualities of welfare services provided by these facilities. The evaluation data are collected from agency visit observation records, questionnaires, and in-depth interviews with the inmates and administrative officers. The services types can be roughly divided into Isolation Housing, Foster Housing, Caring Families and Professional Families. The hardware facilities of most of the facilities are fulfilled by the law, but the professional guidance and disciplinary services provided by these facilities appear significant differences. Adolescents’ feeling being loved, providing structured guidance measures, and professional services attitude are much more important than the hardware of the facilities. This finding is related to the accountability of the person in charge. The concrete recommendations are: 1. for government, adolescents’ feeling being loved, providing structured guidance measures, and professional service attitude might be included in facility evaluation; 2. for the managerial level of the facilities, the professional ethic, managerial concept and ideology and managerial skills need to be strengthened

脚本语言在核磁共振谱仪软件系统中的应用

简要介绍了核磁共振谱仪软件系统的设计和脚本语言的概念， 详细讨论了脚本语言在NMR 谱仪软件系统 中的应用，包括了脚本语言在一般软件中的应用及在NMR 谱仪软件系统中的独特应用。给出了脚本语言在NMR 谱仪软件 系统中的设计与实现。国家科技支撑计划，"300MHz-500MHz 核磁共振波谱仪的研制"课题(2006BAK03A22

闽南文化研究国际笔谈会论点选载

2013年12月21日,由闽南师范大学闽南文化研究院主办的“2013闽南文化研究国际笔谈会“在国际学术交流中心召开。来自海峡两岸及日本、新加坡等国家的闽南文化研究方面的专家、学者二十余人出席了会议。会议围绕着闽南文化的内涵、外延及特征,闽南文化的当代价值与社会功能,闽南文化研究的理论与方法,闽南文化的跨文化阐释,闽南文化的世界性及其意义,闽南文化与两岸交流,闽南文化的生态保护,闽南文化学科建设与人才培养等议题展开了深入的研讨,言简意赅,探幽发微,对当下闽南文化理论研究势必产生积极的影响。本期节录专家们的精彩发言,以飨读者,也希望由此来带动和促进闽南文化研究的进一步升华

Accounting Standard Changes are The Dialectical Unification of Accounting Theory and Accounting Practice

本文从我国会计准则的形成与变迁出发,分析了我国会计准则的现状及其存在的缺陷,并从哲学的角度分析了会计准则变迁的原因及导致会计准则变迁的根本动力,得出会计准则的变迁是会计理论与会计实践辨证统一的结论,最后,在此基础上提出我国会计准则变迁的目标。Beginning with the form and variance of Chinese accounting standard, the author analyze the actuality and limitations of the accounting standard, and construe the cause and the ultimate power of the accounting standard. In a conclusion, variance of accounting standard is the unification of the accounting theory and practice. At last, the author point out the aim of the variance