我国企业融资决策分析

股权融资与债权融资是企业最重要的两种外源融资方式。本文通过对两种融资方式的成本、收益、风险及内部结构进行分析,以确定企业最佳融资结构。     

分数阶Feller算子下的反常扩散方程

建立了Feller算予以下的空间分数阶反常扩散方程,给出分数阶扩散方程Canchy问题的求解定理,借助定理、Fourier变换及伽利略变换不变性得到问题的精确解,并当α→2即θ→0时,问题的解与相应经典整数阶扩散（对流-扩散）方程的解一致．     

牛顿环实验的扩展研究

通过观察、测量牛顿环实验过程中出现的变形牛顿环,分析得出变形牛顿环的形成是由于牛顿环装置中玻璃面附着有微小尘埃或玻璃发生形变后产生;同时,探完了变形牛顿环的物理原理及变形环的特点与规律．     

新安理学盛衰始终的内因探微

新安理学的盛衰始终,除了不断变化着的社会历史条件等外部原因外,还有着深刻的内在原因,主要表现为新安理学初始即具有的对朱子学尤其是朱熹本人的尊崇以致于迷信。这一内在原因,深刻地引导、规定和制约着新安理学的存在和发展。同样身为新安学者的戴震,以“志存闻道”为治学旨归,并通过考据学方法,揭示了程朱理学援引老庄、释氏诠释儒学经典的实质,以及因此对儒家思想所造成的巨大危害,从而在根本上颠覆了程朱理学接续孔孟道统的传统观念,消解了新安理学得以成立的思想理论依据,新安理学因此而告终结。     

论教师惩戒权的行使

受社会舆论、教师素质以及法律不健全等各种因素的综合影响,教师惩戒权在教育实践中出现了被滥用和不作为两种极端的错误倾向,这不仅是对教师权益的毁损,也是对学生权益的侵害。真正实现教师对惩戒权的行使,既需要加快教育法治的进程,也需要提高教师和学生的素质、改善全社会的教育环境。     

工人工资应为具有法定担保性质之债权

工资债权作为一种保障社会个体基本生存需要的债权,大多数国家均赋予其特定的效力,即优先于普通债权,甚至优先于担保物权受偿。但工资优先权在各国有着不同的立法例,也有着不同的性质。在我国当前法律体系中,工资优先权是具有法定担保性质的债权优先权。即使我国未来民法典确立独立于典型担保物权制度的优先权制度,工资优先权基于其本身的性质和特点,也仍然应定性为债权优先权。至于未来工资债权是否优先于担保物权的争论结果如何,工资优先权的债权优先权性质也不会发生改蛮。     

村组集体土地所有权行使机制研究

集体所有权的行使必须反映集体成员的共同意志。由集体成员代表会议或村民委员会等自治机构行使农村集体土地所有权,有历史成因也有现实需求。需要的是对村组集体土地所有权行使的民主程序进行细化和规范化,建立一种能够切实保障农民土地权益的土地制度以及农民能够充分行使权利的集体所有权制度。     

The perspective of six Malaysian students on playing video games： Beneficial or detrimental？

This study provides a glimpse into understanding the potential benefits as well as harm of playing video games from the perspective of six Malaysian secondary school students, aged 16-17 years old. The rationale of the study is to enable parents, educators, administrators and policy makers to develop a sound understanding on the impact of playing video games before making any judgment on the contemporary youth culture. Thus, further decision on the acceptance of video games as a new innovation in school or at home could be considered. Although this study is not very extensive, the findings suggest that playing video games contributes to cognitive, social, motivational and emotional development. However, potential harms do exist. Parents play an important role in guiding their children either directly or indirectly, as indicated by the respective students. Caution is advised in the interpretation of the study＇s findings as it is solely based on the perspectives of the students, as the first person＇s views. Nevertheless, each student has their very own perspective on the impact of video games on them.     

Improving mobile learning with enhanced Shih＇s model of mobile learning

More recent motivational research focuses on the identification of effective techniques for enhancing instructional design and meeting the needs of diverse student populations （Wlodkowski R. J., 1981）. Learning-motivation researchers are applying some of the same theories and concepts found to be effective in industry to the development of motivational models that enhance the teaching-learning environment. One of such models is the Attention Relevance Confidence Satisfaction （ARCS） model of motivational design developed by John M. Keller （Small Ruth V., 2007）. The continuous improvement in handheld devices technologies has led to a new learning paradigm called mobile learning which involves the delivery of learning contents to learners utilizing mobile computing devices. Handheld devices, however, have constraints which limit their use for effective learning. Towards improving the effectiveness of mobile learning is a new mobile learning model proposed by Shih on which instructional designs for mobile learning can be based to facilitate mobile learning design and to achieve better mobile learning outcomes （Yushin E. Shih ＆ Dennis Mills, 2007）. Shih＇s model is based on Graphical User Interface （GUI）. This paper presents an enhanced Shih＇s model for effective mobile learning outcome in a university environment by making provision for instructional design to include online library search for both e-books and audio books using collaborative filtering algorithm to aid the search and posting and reading of testimonials about positive mobile learning outcomes so as to encourage other mobile learners. It also incorporates the use of Voice User Interface （VUI） to access the learning portal in order to overcome mobile devices interface limitations in addition to Graphical User Interface （GUI） proposed by Shih, so as to cater for the learning needs of the blind and the visually impaired.     

闽南侨乡社区体育指导员现状调查及发展研究

本文通过对闽南侨乡社区体育指导员现状的研究：比较全面了解述有“闽南侨乡”之称的泉州、厦门、漳州三个地区社区居民体育指导活动开展的状况,就能从中更进一步分析目前这些地区社区体育活动指导人才不足、学历层次低的主要原因,并总结出一个适宜自己的指导管理方法,为促进该地区社区体育健康全面发展提供一定的理论依据。