债券发行与现金股利政策——基于中国上市公司的经验证据

本文以2008—2016年公开发行债券的中国A股上市公司作为研究对象,实证检验了上市公司债券发行与现金股利政策之间的关系。研究结果表明:(1)上市公司在发债前一年显著提高了其现金股利支付水平。(2)上市公司现金股利支付水平的提高显著降低了其债券融资成本,且这种现象在民营企业中尤其显著。(3)进一步研究发现,发行债券的公司支付现金股利所以能够显著降低债券融资成本,一方面是因为现金股利降低了信息不对称,向投资者传递了公司质量信息;另一方面是因为现金股利在一定程度上缓解了代理问题。本文的研究拓展了上市公司在发债期间的财务行为研究,进一步丰富了现金股利政策以及债券融资成本影响因素的实证研究。国家自然科学基金项目“中国制度和文化背景下公司财务政策的理论与实践研究”(71790601);国家自然科学基金项目“企业债券市场发展与企业财务政策选择”(71372072);国家自然科学基金项目“中国上市公司关联交易研究:动因、经济后果与治理机制”(71572165

The Study on protecting Mortgagee’s Right In The Effectiveness Of Leasehold Against Mortgage

我国法律确立了“买卖不破租赁”原则，通过这一原则确立了租赁权的对抗效力。由于租赁权与抵押权可以并存并产生冲突，而我国对租赁权的对抗效力缺乏限制，并且过于保护租赁权人权利而忽略了抵押权人权利的保护，因此导致实践中出现利用租赁权与抵押权冲突解决规定的恶意租赁行为，这一行为极大的损害了抵押权人的权利，使得抵押权难以实现，抵押权价值大打折扣。本文通过四个部分，以抵押权人权利保护的视角，对租赁权对抗抵押权效力进行深入研究与探讨，试图解决实践中的这一难题。 本文第一部分通过分析租赁权与抵押权并存与冲突的不同情况与法律的不同处理方法，找出在现有法律制度下租赁权对抗抵押权的不合理之处。第二部分结合我国的法律...The principle of not breaking the sale of lease is confirmed by the relevant laws in our country, and the effectiveness of leasehold against others is also confirmed by this principle. Due to the leasehold and the mortgage can coexist and conflict, and there are lack of restriction on the effectiveness of leasehold against others and the problem of protecting leasehold’s rights too much and ignori...学位：法律硕士院系专业：法学院_法律硕士学号：1302012115019

The Study on protecting Mortgagee’s Right In The Effectiveness Of Leasehold Against Mortgage

我国法律确立了“买卖不破租赁”原则，通过这一原则确立了租赁权的对抗效力。由于租赁权与抵押权可以并存并产生冲突，而我国对租赁权的对抗效力缺乏限制，并且过于保护租赁权人权利而忽略了抵押权人权利的保护，因此导致实践中出现利用租赁权与抵押权冲突解决规定的恶意租赁行为，这一行为极大的损害了抵押权人的权利，使得抵押权难以实现，抵押权价值大打折扣。本文通过四个部分，以抵押权人权利保护的视角，对租赁权对抗抵押权效力进行深入研究与探讨，试图解决实践中的这一难题。 本文第一部分通过分析租赁权与抵押权并存与冲突的不同情况与法律的不同处理方法，找出在现有法律制度下租赁权对抗抵押权的不合理之处。第二部分结合我国的法律...The principle of not breaking the sale of lease is confirmed by the relevant laws in our country, and the effectiveness of leasehold against others is also confirmed by this principle. Due to the leasehold and the mortgage can coexist and conflict, and there are lack of restriction on the effectiveness of leasehold against others and the problem of protecting leasehold’s rights too much and ignori...学位：法律硕士院系专业：法学院_法律硕士学号：1302012115019

Two-stage decision-making procedure and technique based on the scope change in Research and Development projects

创新是企业永恒的主题，是企业可持续发展的源泉；产品作为企业最终的有形产出，是企业创新的载体；关注新产品开发管理是全球化竞争和知识经济时代的客观要求。 新产品开发管理的最大困难是高度的不确定性(包括随机性和模糊性)的存在，而在不确定条件下进行新产品开发项目的管理，范围变更是必然存在的。如何对其进行管理，并对其中遇到的问题进行研究，对创新企业的管理者来说是十分棘手却又不可回避。 为了减少新产品的开发风险，降低新产品开发的失败率，本文就基于范围变更的研发项目的二次决策展开了研究。基于范围变更的二次决策就是当需求者提出项目范围变更时，项目团队将立项时的决策的输出结果（项目的最终可交付物）在已知的项...Innovation is an eternal subject and the source of sustainable development to enterprises. Product is the final visible output of an enterprise as well as the carrier of enterprise’s innovation. It is an essential requirement for global competition and knowledge-based economy to pay more attentions to new product development management. The most difficulty in new product development management is...学位：工程硕士院系专业：管理学院管理科学系_项目管理学号：200515300

A study credit risk management basing on the economical capital method

信用风险是商业银行最主要的风险，在我国显得尤其突出。我国商业银行发展历程较短，信用风险管理理念、手段、方法都较落后。为改进信用风险管理方法，提高风险管理水平，我国商业银行有必要也可以引进国外先进的风险管理方法。基于经济资本的信用风险管理方法就是其中之一，围绕经济资本，即用于弥补非预期损失所需要的资本，对信用风险进行度量、评价和控制不仅可以很好地迎合股东、外部监管者、风险经理、资金管理者的需求，而且在我国目前的体制下能够很好地解决业务发展与风险管理匹配的问题。根据我国的现状，我国商业银行引入经济资本进行风险管理时，选择KMV管理模式较恰当，但由于我国资本市场非常不完善，很难获得公司的公开且准确的...The credit risk is the main risk of the commercial bank, especially in china. In our country, because the developmental course is ephemeral, directly lead to the idea, the means and the method of the commercial bank management behindhand. In order to improve the method of the credit risk management, raise the level of the credit risk management, the commercial bank of china introduce the overseas ...学位：管理学硕士院系专业：管理学院工商管理教育中心_工商管理硕士(MBA)学号：20021512

Comparative Analysis of the Criminal Reconciliation System in Mainland and the Plea Bargaining System in Taiwan

两岸同在中华文化的渊源之下，彼此的法制建设也在很大程度上可以相互借鉴。海峡两岸的刑事和解制度与认罪协商制度都体现了一定的恢复性司法理念，分析比较两个制度的立法背景、制度概念、理念、功能、法律规范、实务运作规则，有利于看清现存法律规范中的不足以及实践中应该加以改进的地方，也有利于进一步推进刑事和解制度，让刑事和解制度更加良好地运行。 大陆地区2013年颁布实施的《刑事诉讼法》以专章规定了“当事人和解的公诉案件诉讼程序”，改变了我国刑事诉讼中只对自诉案件有所规定的立法状况，完善了我国大陆刑法地区的刑事和解体系。该制度以“加害人与被害人自行和解，或在司法机关、其他组织机关、个人促成下，被害人与加害...Under the same origin of Chinese culture across the Taiwan Strait, each other's legal system can learn from each other to a large extent. Systems of criminal reconciliation and plea bargaining system across the Taiwan Strait both contain the concept of restorative justice concepts. Analyses and comparisons of two systems of relevant legal norms, rules of practice not only help to find the deficien...学位：法律硕士院系专业：法学院_法律硕士学号：1302012115023

STUDY ON THE BACKWARD INTEGRATION STRATEGY OF X COMPANY

外贸公司应该走工贸结合道路是业界和理论界的普遍共识，做好工贸结合的战略管理工作对外贸公司具有重要的意义。但很多外贸公司因缺乏正确的战略指导，对工贸结合不敢尝试或尝试失败。本文以外贸公司——X公司作为研究对象，在分析X公司外部环境和内部资源的基础上，建议X公司实行后向一体化战略，并对后向一体化战略实施提出具体措施。本文共分五个部分：第一章：简要介绍X公司的情况和面临的问题，指出缺乏生产环节是X公司问题所在。第二章：列出了本文所用到的理论，包括一体化理论、范围经济以及一体化发展战略的实施方式，为下面具体分析提供理论基础。第三章：从三个角度介绍X公司的行业环境：我国石材行业的情况、国际市场情况和我国...It is a common thought that exporting companies should be engaged not only in exporting but also in producing. For exporting companies, it is significant to devote themselves to backward integration strategic management. However, some exporting companies do not realize the importance of such strategic management; some exporting companies lacked correct strategic management, and didn’t dare to back...学位：工商管理硕士院系专业：管理学院工商管理教育中心_工商管理硕士(MBA)学号：20041509

中华文化课程融入对外汉语教学之可行性分析

\"台湾侨委会\"在海外中文学校已推广三十多年中华文化课程,自2007年,美国AP中文教育全面开展,在对外汉语教学中华文化课程的策略上,需要再提升才能满足中文大环境的需求,目前在教学上仍还有许多层面尚需克服,本文希望藉由海外教师访谈整理出海外中华文化课程融入汉语教学可行性的分析

Test and Significance of CEA, NSE, CA125, CYFRA21-1 in Lung Cancer

目的 探讨CEA、NSE、CA125、CYFRA21-1在肺癌中的检测及意义.方法 回顾性分析2015年10月—2016年12月医院收治的肺部疾病患者166例,其中89例肺癌患者设为肺癌组,其余77例肺部良性病变患者设为肺部良性病变组.另选择35名健康志愿者作为健康对照组,电化学发光法检测3组血清中CEA、NSE、CA125、CYFRA21-1含量,分析单项及联合检测对肺癌的诊断价值.结果 肺癌组患者血清CEA、NSE、CA125、CYFRA21-1分别为（4.32±0.83）ng/mL、（11.54±4.17）ng/mL、（37.89±6.69）U/mL、（4.02±0.56）ng/mL,均高于肺部良性病变组和健康对照组,差异有统计学意义（P〈0.05）.肺部良性病变组和健康对照组血清CEA、NSE、CA125、CYFRA21-1比较差异无统计学意义（P〉0.05）.CEA、NSE、CA125、CYFRA21-1单项诊断肺癌的敏感性偏低,特异度较高;而四项联合检测诊断肺癌的敏感性显著升高,为87.64%,差异有统计学意义（P〈0.05）;特异度略有降低,差异无统计学意义（P〉0.05）.结论 肺癌患者血清中CEA、NSE、CA125、CYFRA21-1升高,四项联合检测可以提高对肺癌的诊断准确性.Objective To study the test and significance of CEA, NSE, CA125, CYFRA21-1 in lung cancer. Methods 166 cases of patients with lung diseases admitted and treated in our hospital from October 2015 to December 2016 were selected and divided into the lung cancer group with 89 cases and lung benign lesion group with 77 cases in each, and 35 cases of healthy volunteers were selected as the control group, and the contents of CEA,NSE,CA125,CYFRA21- 1 in serum of the three groups were tested by the electrochemiluminescence, and the diagnosis value of single and com- bined test for lung cancer was analyzed. Results The serum CEA,NSE,CA125,CYFRA21-1 in the lung cancer group were respectively （4.32±0.83）ng/mL, （ll.54±4.17）ng/mL, （37.89±6.69）U/mL, （4.02±0.56）ng/mL; which were higher than those in the lung benign lesion group and healthy control group, and the differences were statistically significant （P〈0.05）, and the differences in the CEA,NSE,CA125,CYFRA21-1 in serum between the lung benign lesion group and healthy control group were not statistically significant （P〉0.05）, and the sensitivity of single diagnosis of CEA,NSE, CA125,CYFRA21-1 for lung cancer was lower and the specificity was higher, but the sensitivity of four combined test in diagnosis of lung cancer .obviously increased, （87.64%）, and the difference was statistically significant（P〈0.05）, the specificity slightly decreased, and the difference was not statistically significant （/9〉0.05）. Conclusion The CEA, NSE, CA125, CYFRA21-1 in serum of patients with lung cancer increase, and the four combined test can improve the diag-nostic accuracy of lung cancer

The role of human resources management for medical imaging technician in the quality control of imaging equipment

目的：规范医学影像技师人力资源管理，加强医学影像学科建设及影像设备质量控制。方法：统计分析医学影像技师人力资源数据，调查影像设备质量控制工作的现状，对医学影像技师人力资源管理中的问题进行分析，并提出改进措施。结果：在医学影像技师人力资源管理中存在医学影像技师从业人员严重不足以及毕业生资源浪费等不规范现象；医学影像技师多数被排除在影像设备质量控制工作以外，至使存在诸多隐患，严重制约了医疗质量的全面提升。结论：医学影像技师在影像设备质量控制中的作用不可替代，加强医学影像技师人力资源管理对实现影像设备质量控制前移，提高保障医疗质量具有重大意义。Objective:To standardize the human resource management of medical imaging technician and strengthen the quality control of imaging equipment.Methods:The human resources data of medical imaging technician were counted and analyzed so as to investigate the status of quality control of imaging equipment.These problems existed in human resource management of medical imaging technician were analyzed so as to propose improvement measures.Results:Some non-standard phenomenon included of insufficient employee of medical imaging technician and the waste of resource of graduates existed in the human resource management of medical imaging technicians.Most of medical imaging technicians were excluded from the quality control work of imaging equipment,therefore,many hidden dangers existed in work.These problems seriously restricts the overall promotion of medical quality.Conclusion:The role of medical imaging technician in the quality control of imaging equipment is irreplaceable,and the strengthening about human resource management of medical imaging technician has important significance for realizing antedisplacement of quality control and enhancing the quality of guaranteeing medical care