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从代理成本角度对我国上市公司资本结构的实证研究   总被引:2,自引:0,他引:2  
融资结构或资本结构问题一直是公司财务理论研究的重要内容。从隐性融资成本——代理成本的角度研究我国上市公司的资本结构问题,可以为公司财务管理决策者安排合理的融资结构、实现公司价值最大化目标提供决策依据。  相似文献   
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文章从汉语速成教学的实质出发,以印尼阿拉扎大学孔子学院选派的首批优秀中文专业学生赴福建师范大学留学班为例,初步探讨了福建师范大学印尼留学生汉语速成教学模式,即最优化地利用各种教学因素并充分挖掘和调动各方面的潜能,从而解决好"速"与"成"的矛盾。  相似文献   
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We revisit the relationship between attendance and performance in the undergraduate university setting and apply agency theory in the instructor–student context. Building on agency theory propositions in the educational setting advanced by Smith, Zsidisin, and Adams (2005) , we propose that the student and instructor must align goals to promote the student's achievement of performance learning outcomes, and attendance functions as a behavior‐based alignment mechanism to encourage the convergence of faculty and student interests. Further, we propose that attendance does not equally affect lower‐ and higher‐performing students and that absences are also negatively related to students' cumulative grade point average. We test these hypotheses with data from undergraduates enrolled in management courses at a state university in the southeast. Our results show that attendance is positively related to exam performance, there are more pronounced negative effects of an absence for lower‐performing students than for higher performers, and absences are negatively related to a student's cumulative grade point average. We discuss the implications of our findings for students, instructors, and universities as well as practice in teaching and learning.  相似文献   
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本文主要从句法功能和重叠形式等方面对汉语和印尼语的形容词进行了描写和比较,分析并指出以印尼语为母语(第一语言)的学生在学习和运用汉语形容词时的难点,为对印尼语为母语(第一语言)的学习者的汉语教学提供参考。  相似文献   
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This study examines how participation in a verbal exchange during an inquiry-based classroom activity allows three college students and their science instructor to use linguistic signs (choices of words, grammatical structures, discursive structures, prosody and poetic discourse) to construct authority and expertise. Our work explores linguistic and interactional processes of identification (the dynamic construction and transaction of expert identity) and examines how discursive strategies adopted by the professor at different moments of the verbal exchange influence the students’ subsequent discursive practices and perceptions of authority. We adopt a dialogic, socio-constructivist perspective on identity, viewing personal identities as being partially constructed via interactional positioning. Our findings reveal that the attainment of expertise involves two different types of language-mediated processes: the transmission of a professional vision or intension and the emergence of a perception of agency among students. The former is centered on referential-denotative meanings of speech (elicitation of standard account and operational definition) while the latter requires effective use of pragmatic–performative functions of speech (non-evaluative and more than minimal recipient practices). Consideration is given to the need for science instructors to be able to utilize pragmatic functions of language strategically to encourage students to position themselves within the identity of science expertise.  相似文献   
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首先对我国国际旅行社发展在行业规模、企业规模等方面以省为单位进行比较;然后对于我国国际旅行社企业的投入要素和经营效益之间的关系进行了回归分析。结果认为:(1)我国各地区国际旅行社在行业规模、企业规模方面存在极大差异;(2)旅行社平均职工人数只对旅行社劳动生产率有显著影响,对人均实现利税影响不显著;旅行社固定资产投入量对旅行社劳动生产率和人均实现利税都有显著影响。最后对我国国际旅行社的发展提出了政策建议。  相似文献   
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The authors explore the sporting experiences and community strengths of Indigenous Australian women. The intention is to inform both health promotion and contemporary sport management strategies, and policies and practices, leading to better health outcomes for this cohort. The authors employ an interpretative qualitative methodology, which involves the combination of data from a range of sources, including interviews and focus groups with 22 Indigenous women living in urban and rural areas, narratives from elite Indigenous athletes and coaches, as well as findings from a recent Australian Parliamentary inquiry into Indigenous health and wellbeing. Drawing from an agency/empowerment theoretical framework, the authors posit that, given support and opportunities, Indigenous women can become empowered to improve their mental and physical health through participation in sport. Sport managers can facilitate Indigenous women's agency in the effects of colonisation, which continues to be the basis of health issues for this cohort. Listening to Indigenous women and facilitating opportunities for them to take control of their own participation can help facilitate this process. Indigenous-women's only opportunities, partnerships with health agencies and sports organisations, culturally safe spaces and Indigenous women acting as role models are some factors that may augment Indigenous women's agency, and thus empowerment. Government, sports, community organisations and health agencies which provide these conditions in their program design can help to overcome entrenched social, historical and health inequalities that Indigenous women may experience.  相似文献   
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通过问卷法、访谈法对保定市5所民办特殊儿童康复机构的建设现状进行调查,结果表明:保定市民办康复机构规范性差,缺乏准入机制;康复机构师资力量不足,师资流动性大,教师专业素质低;机构内部的评估管理缺乏监督,康复效果有待考证;民办康复机构办学面临很多困难,需要得到社会各界的支持。为此,应从规范康复机构办学、引入监督机制、提升教师素质、减少师资流动性等方面入手,进一步促进保定市特殊儿童民办康复机构的建设和发展。  相似文献   
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按照日本的《灾害对策基本法》,日本NHK(Nippon Hoso Kyokai)即日本广播协会,不仅是日本全国唯一的公共广播电视台,还是指定的国家公共新闻机构。NHK不仅与日本气象厅的灾害监测网连成一体,而且还有自身独立的灾害信息采集系统,能在第一时间向世界公众播报各种灾害信息。日本"3.11"复合巨灾中,日本应急决策管理及主要应急力量间协调有效,公众虽有"核灾"恐慌,但社会群体秩序井然,表现出特有的巨灾前"临危不乱"的综合素质,所有这些均得益于日本NHK灾难传播的科学、合理、及时,都受益于NHK长此以往的安全预防文化的媒体教育。本文特别研究了NHK灾难传播管理对中国传媒界的启示,以及深入开展我国公众安全文化教育的思路。  相似文献   
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