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“文化边缘人”视阈下A Debt to Dickens的态度系统研究
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作者 方靓怡 宋军 《现代语言学》 2024年第2期875-880,共6页
本文基于马丁评价理论下的态度系统,对赛珍珠的语篇A Debt to Dickens进行研究。赛珍珠“文化边缘人”的身份,给她的生活带来了很多不安和惆怅,前期在众多东方人面孔的乡村,村民对其异域特色的样貌有许多偏见,因此她多用负面的判断和鉴... 本文基于马丁评价理论下的态度系统,对赛珍珠的语篇A Debt to Dickens进行研究。赛珍珠“文化边缘人”的身份,给她的生活带来了很多不安和惆怅,前期在众多东方人面孔的乡村,村民对其异域特色的样貌有许多偏见,因此她多用负面的判断和鉴赏资源描述了一段孤独的生活;后期其寻找到小说的快乐后,沉迷于阅读的魅力,所以多用正面的判断和鉴赏资源写出了她的明朗。研究发现,全文的判断和鉴赏资源数量较多,情感资源出现较少。态度系统有利于分析文本所暗含的感情走向,给读者理解文本提供了一个新的视角。 展开更多
关键词 文化边缘人 态度系统 赛珍珠 A debt to Dickens
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Impact of carbon disclosure on debt financing costs
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作者 Yiming Hu Yunfeng Liang 《Chinese Journal of Population,Resources and Environment》 2024年第1期98-108,共11页
Creditors,such as banks,often use disclosed environmental information to assess a company’s environmental risk and ensure the safety of debt funds.Consequently,carbon disclosures have become an important consideratio... Creditors,such as banks,often use disclosed environmental information to assess a company’s environmental risk and ensure the safety of debt funds.Consequently,carbon disclosures have become an important consideration for creditors when making investments.This study explores the relationship between carbon disclosure and debt financing costs using data on listed companies from 2008 to 2019.The results show that carbon disclosure can reduce the debt financing costs of enterprises,and that this influence is more significant for private companies than for state-owned enterprises.Instrumental variables and Propensity Score Matching(PSM)were used to evaluate the robustness of negative relationships.Furthermore,carbon disclosure has a more significant impact on debt costs with less environmental supervision pressure,weak residents’environmental awareness,and weak product market competition.These findings provide guidance for companies’carbon information disclosure and support the establishment of official carbon disclosure standards. 展开更多
关键词 Carbon disclosure debt financing cost State-owned enterprise Private enterprise
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State-Owned Capital Participation in Private Enterprises:A Perspective of Debt Financing
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作者 He Dexu Zeng Min Zhang Shuonan 《China Economist》 2024年第1期14-42,共29页
This study takes debt financing as the entry point and explores the impact of state-owned capital participation in private enterprises from the perspectives of“unarticulated rules”and“articulated rules”.The study ... This study takes debt financing as the entry point and explores the impact of state-owned capital participation in private enterprises from the perspectives of“unarticulated rules”and“articulated rules”.The study finds that state-owned capital participation significantly reduces the debt financing costs of private enterprises and expands the scale of their debt financing.This conclusion remains valid after a series of endogeneity and robustness tests.Further analysis of the mechanism reveals that state-owned capital participation improves the debt financing of private enterprises through multiple channels:Enhancing their social reputation,mitigating the“statistical bias”they face,optimizing their information quality,and reducing the“shareholder-creditor”agency problems.This paper conceptualizes these benefits as the“complementary advantages of heterogeneous shareholders”.This not only constructs a theoretical framework for“reverse mixed-ownership reform”but also better narrates the Chinese story of“mixed-ownership reform”by adopting a more universally applicable theory of equity structure.Additionally,the paper supplements existing research on the macro-and meso-level relationship between the government and the market by exploring the government’s positive role at the micro-level. 展开更多
关键词 Mixed-ownership reform reverse mixed-ownership reform state-owned capital debt financing heterogeneous shareholders
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The Impact of Corporate Governance and Fair Value Accounting on Debt Contracts
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作者 Dan Wu 《Proceedings of Business and Economic Studies》 2024年第4期202-206,共5页
This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting... This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors. 展开更多
关键词 Corporate governance debt contracts debt default Fair value accounting
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A Comparative Analysis of the Formation Path and Impact of Debt Risk in the US and Europe
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作者 LIU Yunhan 《Management Studies》 2023年第1期13-21,共9页
Through the comparison of the sovereign debt risks of the two economies,this paper focuses on the analyses of the risk formation path and the fiscal sustainability at the macroeconomic level.Due to the differences in ... Through the comparison of the sovereign debt risks of the two economies,this paper focuses on the analyses of the risk formation path and the fiscal sustainability at the macroeconomic level.Due to the differences in the external resources and coping measures that affect the risk formation of the two economies,as well as the differences in the institutional roots that lead to the rise of debt risks,the impact mechanism of sovereign debt risks is also different.Finally,theoretical and policy implications are given. 展开更多
关键词 sovereign debt ANALYSIS financial crisis
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催收非法债务罪的法教义学分析
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作者 张曼 《哈尔滨学院学报》 2024年第6期71-75,共5页
催收非法债务罪的保护法益具有复合性,主要法益为公共法益,次要法益为个人法益。本罪“非法债务”主要指违反法律禁止性规定所产生的债务;催收行为中暴力手段无须达到压制被害人反抗的程度,而软暴力手段须对被害人形成心理强制;罪量要... 催收非法债务罪的保护法益具有复合性,主要法益为公共法益,次要法益为个人法益。本罪“非法债务”主要指违反法律禁止性规定所产生的债务;催收行为中暴力手段无须达到压制被害人反抗的程度,而软暴力手段须对被害人形成心理强制;罪量要素的认定需结合本罪保护法益及具体行为方式综合判定;主观责任要素包含故意的罪过形式及索债的主观目的。在处理本罪与相关人身犯罪的关系时应适用法条竞合原则,而在处理与寻衅滋事罪的关系时,应保持两罪在定性评价上的对立态势。 展开更多
关键词 催收非法债务罪 法益 构成要件 法条竞合
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论夫妻一方侵权纠纷的共同债务认定及清偿
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作者 马海蓉 《闽西职业技术学院学报》 2024年第3期46-50,共5页
民法典第一千零六十四条解决了意定之债情形下夫妻共同债务的认定类型,但对夫妻一方侵权导致的法定损害赔偿债务是否认定为共同债务及如何清偿未予以明确规定。鉴于婚姻伦理中的夫妻共同体以及侵权受害人保护理念,可将民法典第一千零六... 民法典第一千零六十四条解决了意定之债情形下夫妻共同债务的认定类型,但对夫妻一方侵权导致的法定损害赔偿债务是否认定为共同债务及如何清偿未予以明确规定。鉴于婚姻伦理中的夫妻共同体以及侵权受害人保护理念,可将民法典第一千零六十四条第二款作目的性扩大解释,把夫妻一方为了夫妻共同利益(包括共同生活或共同生产经营)所为的基础行为但后被认定为侵权所产生的债务视为夫妻共同债务。在清偿时考虑侵权行为的不可预见性及对受害人弱势地位的保护,适当减轻原告即债权人的举证责任,同时债务人配偶承担有限的连带清偿责任,从而实现均无过错的受害人和加害人配偶之间的利益平衡。 展开更多
关键词 夫妻一方侵权 夫妻共同债务 利益平衡
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政府债务可持续性:特征事实、理论演变与国际经验
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作者 刘锐 张明 龙小燕 《财政科学》 CSSCI 2024年第7期56-69,共14页
新冠疫情以来,全球经济体政府债务率大幅上升,政府债务可持续性理论亦发生重大变化。相对于传统政府债务可持续性指标约束,新政府债务可持续强调在较低的利率水平下,政府只需关注债务利息支付比率即可。在此基础上,新政府债务理论认为... 新冠疫情以来,全球经济体政府债务率大幅上升,政府债务可持续性理论亦发生重大变化。相对于传统政府债务可持续性指标约束,新政府债务可持续强调在较低的利率水平下,政府只需关注债务利息支付比率即可。在此基础上,新政府债务理论认为在“低利率、低通胀、低增长”环境下,维持政府债务可持续性应保持政府债务融资利率低于经济增长率。而当面临高债务风险挑战时,则应高度重视债务管理策略,以减少高通胀所带来的债务风险不确定性。本文通过对政府债务可持续的国际实践进行探讨,以期为我国政府债务可持续管理提供有益的经验和启示。本文认为,应统筹财政和货币政策,综合利用利率水平、经济增长率之间的相互作用关系,调整政府债务规模,发挥债务促进经济增长的功能。 展开更多
关键词 低利率 政府债务 可持续性
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The Exorbitant Privilege of US Treasuries and China's Choices in the New Era
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作者 Di Dongsheng Wang Xueying 《Contemporary International Relations》 2024年第4期4-25,共22页
After the decoupling of the US dollar from gold in 1971,US Treasuries replaced gold as the value benchmark of the international monetary system and acquired an exorbitant privilege.Subsequently,the total amount of US ... After the decoupling of the US dollar from gold in 1971,US Treasuries replaced gold as the value benchmark of the international monetary system and acquired an exorbitant privilege.Subsequently,the total amount of US debt exhibited an exponential expansion trend,unbound by any substantial constraints.The so-called debt ceiling is a partisan game rather than a rigid fiscal constraint on the United States.As long as there are no fundamental changes in the global monetary system,the international credit of US Treasuries will stay stable,and their trend of infinite expansion will be sustained.Massive quantitative easing policies have failed to significantly shake this stability,and the notion of global investors offloading US Treasuries is more an illusion than a fact.The exorbitant privilege of US Treasuries grants its federal government the“freedom to borrow,”shielding the American financial sector from due penalties during global financial crises and securing excessive returns in global capital cycles.In the old days when running“twin surpluses”on capital and current accounts,China kept the value of Renminbi low to support its export manufacturing sector along the southeast coast.As a result,China accumulated huge foreign exchange reserves,mainly US Treasuries.Nowadays,this practice is no longer necessary,yielding low returns and posing significant security risks. 展开更多
关键词 debt ceiling de-dollarization foreign exchange reserves transformation of the international monetary system US Treasuries
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DEBT MATURITY STRUCTURE IN PROJECT FINANCING
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作者 黄福广 《Transactions of Tianjin University》 EI CAS 2001年第4期261-264,共4页
Based on the concept of debt duration,this paper proposes the elasticity of cash flow.Then,the debt maturity structure in project financing is discussed.The results show that in the project financing structure,the deb... Based on the concept of debt duration,this paper proposes the elasticity of cash flow.Then,the debt maturity structure in project financing is discussed.The results show that in the project financing structure,the debt maturity structure is closely related with debt capacity.Higher debt ratio requires short term debt,and vise versa. 展开更多
关键词 project financing debt maturity structure DURATION debt ratio
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催收非法债务罪中“非法债务”的法教义学展开
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作者 潘华杰 《犯罪研究》 2024年第3期32-48,共17页
催收非法债务罪的政策目标是同时实现法网严密化和刑罚轻缓化,法益构建需要考虑经济秩序与社会生活秩序两个面向。催收非法债务的行为之所以为刑法所禁止,是因为催收行为之非法性与债务之非法性相加达到了需要科处刑罚的程度。催收非法... 催收非法债务罪的政策目标是同时实现法网严密化和刑罚轻缓化,法益构建需要考虑经济秩序与社会生活秩序两个面向。催收非法债务的行为之所以为刑法所禁止,是因为催收行为之非法性与债务之非法性相加达到了需要科处刑罚的程度。催收非法债务罪中的“非法债务”要素具有双重功能:一是基于非法性,解决处罚根据问题,实现法网严密化;二是基于债务性,解决犯罪界分问题,实现刑罚轻缓化。“非法债务”的认定需要围绕非法性与债务性要素进行类型化考察:对于高利放贷,应当区分普通的民间借贷与经营性的放贷活动,区分集资型、放贷型与充分合意型借贷;对于赌债,应当区分狭义赌债、赌博借贷与出千赌债;对于“套路贷”,应当区分行为人是否实际交付给被害人本金、被害人是否自我答责。 展开更多
关键词 催收非法债务罪 非法债务 高利放贷 赌债 套路贷
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Digital Transformation and Corporate Financial Risk:Evidence from Listed Companies in
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作者 Xuanhong Chen Jiannan Chen 《经济管理学刊(中英文版)》 2024年第3期181-197,共17页
As a core issue in enterprise operation management,corporate financial risk is directly related to the survival and development of enterprises,and digital transformation has brought new challenges to the control of co... As a core issue in enterprise operation management,corporate financial risk is directly related to the survival and development of enterprises,and digital transformation has brought new challenges to the control of corporate financial risk.Based on the data of The Shanghai Stock Exchange(SSE)and Shenzhen Stock Exchange(SZSE)from 2009 to 2022,this paper analyzes the impact of digital transformation on corporate financial risk and the impact mechanism.The empirical study finds that digital transformation significantly increases the financial risk of enterprises,and shows differences among different regions,different risk factors,and enterprise natures,and substantially increases the corporate financial risk in the East and West,non-state-owned enterprises,high-risk and low-risk enterprises.The mechanism analysis found that digital transformation would affect the financial risk of enterprises by increasing their R&D investment and reducing their debt level.The conclusion improves insights and guidance for analyzing and managing financial risks in enterprises under digital transformation. 展开更多
关键词 Digital Transformation Financial Risk debt Level
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China’s Local Government Debts and Bond Market:Clarification and Policy Choice~
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作者 王国刚 《China Economist》 2015年第2期60-80,共21页
The surge in China's local government debt has made various sectors of society pay closer attention to the situation. First of all, four types of debt relations must be clarified: the relationship between asset and ... The surge in China's local government debt has made various sectors of society pay closer attention to the situation. First of all, four types of debt relations must be clarified: the relationship between asset and non-asset debt, the difference between long- term and short-term debt, the difference between debt in the form of bonds and debt in the form of bank loans, and the difference between debt listed in government budgets and other government debt. The development of long-term bonds is a fairly good choice for China to upgrade its consumption structure, accelerate urbanization, transform its economic development patterns, and meanwhile, to alleviate the mismatch between the financial powers of local governments and their administrative responsibilities. 展开更多
关键词 debt relations long-term bonds market development
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浅谈催收非法债务罪的司法适用
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作者 王策 《上海公安学院学报》 2024年第1期62-66,共5页
长期以来高利贷的非法性在刑法规制层面缺乏明确的界定,使得实践中对催讨高利贷行为的违法性评价难以形成统一标准;催收非法债务罪的出台为精准打击高利放贷、套路贷等违法犯罪行为提供了有效路径,弥补了立法的不足,但具体适用时应当注... 长期以来高利贷的非法性在刑法规制层面缺乏明确的界定,使得实践中对催讨高利贷行为的违法性评价难以形成统一标准;催收非法债务罪的出台为精准打击高利放贷、套路贷等违法犯罪行为提供了有效路径,弥补了立法的不足,但具体适用时应当注重辨析催收非法债务罪与其他罪名的竞合与界分关系,做到定罪精准,罚当其罪。 展开更多
关键词 催收非法债务 高利贷 寻衅滋事 非法拘禁
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Cyberattack Ramifications, The Hidden Cost of a Security Breach
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作者 Meysam Tahmasebi 《Journal of Information Security》 2024年第2期87-105,共19页
In this in-depth exploration, I delve into the complex implications and costs of cybersecurity breaches. Venturing beyond just the immediate repercussions, the research unearths both the overt and concealed long-term ... In this in-depth exploration, I delve into the complex implications and costs of cybersecurity breaches. Venturing beyond just the immediate repercussions, the research unearths both the overt and concealed long-term consequences that businesses encounter. This study integrates findings from various research, including quantitative reports, drawing upon real-world incidents faced by both small and large enterprises. This investigation emphasizes the profound intangible costs, such as trade name devaluation and potential damage to brand reputation, which can persist long after the breach. By collating insights from industry experts and a myriad of research, the study provides a comprehensive perspective on the profound, multi-dimensional impacts of cybersecurity incidents. The overarching aim is to underscore the often-underestimated scope and depth of these breaches, emphasizing the entire timeline post-incident and the urgent need for fortified preventative and reactive measures in the digital domain. 展开更多
关键词 Artificial Intelligence (AI) Business Continuity Case Studies Copyright Cost-Benefit Analysis Credit Rating Cyberwarfare Cybersecurity Breaches Data Breaches Denial Of Service (DOS) Devaluation Of Trade Name Disaster Recovery Distributed Denial of Service (DDOS) Identity Theft Increased Cost to Raise debt Insurance Premium Intellectual Property Operational Disruption Patent Post-Breach Customer Protection Recovery Point Objective (RPO) Recovery Time Objective (RTO) Regulatory Compliance Risk Assessment Service Level Agreement Stuxnet Trade Secret
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美联储加息冲击对中国房地产市场的溢出效应及其应对
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作者 刘河北 《宜宾学院学报》 2024年第1期30-40,共11页
利用2007—2022年季度数据构建BVAR模型,研究美联储加息对中国房地产市场的外溢效应,发现美联储加息将导致家庭债务、商品房销售额、房价和房地产投资下降,产生负向外溢效应。而后构建含有GHH效用函数、异质性家庭、信贷约束和房地产部... 利用2007—2022年季度数据构建BVAR模型,研究美联储加息对中国房地产市场的外溢效应,发现美联储加息将导致家庭债务、商品房销售额、房价和房地产投资下降,产生负向外溢效应。而后构建含有GHH效用函数、异质性家庭、信贷约束和房地产部门的小国开放经济DSGE模型,在加息冲击下,DSGE模型能够较好地拟合BVAR模型的特征事实。机制分析表明利息差渠道、国际资本流动渠道和利率渠道是其中主要的内在影响机制,信贷约束具有放大机制。反事实实验表明当美联储加息时,中国加息将使房地产市场进一步恶化;中国采取降息或放松信贷政策的逆向操作,在一定程度上能够对冲美联储加息的负面影响,但加剧了资本外流。中国在短期采取降息、在中长期采取加息和放松信贷相结合的政策组合,能够达到更好的政策调控效果。 展开更多
关键词 美联储加息 家庭债务 信贷约束 房价 房地产投资
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“执转破”衔接机制司法思考及完善建议
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作者 姚薇 《河北法律职业教育》 2024年第10期64-69,共6页
在我国的司法实践中,随着经济的发展和市场主体的多样化,执行案件的数量逐年增加,而因被执行人资不抵债、无力偿还债务的情形也日益普遍,导致了执行难的问题愈发严重。在这一背景下,“执转破”机制作为一种将强制执行程序与破产程序相... 在我国的司法实践中,随着经济的发展和市场主体的多样化,执行案件的数量逐年增加,而因被执行人资不抵债、无力偿还债务的情形也日益普遍,导致了执行难的问题愈发严重。在这一背景下,“执转破”机制作为一种将强制执行程序与破产程序相衔接的制度安排,逐渐受到法律界和实务界的关注和重视。通过分析“执转破”衔接机制的价值所在和在实践中的存在问题,提出具体的对策,即完善法律框架、加强法院职能分工与协调机制、提高当事人参与度及权益保护力度,以期为相关制度的进一步健全提供理论依据和实践参考。 展开更多
关键词 “执转破”衔接机制 公平清偿 职能分工 权益保护
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Managing Software Testing Technical Debt Using Evolutionary Algorithms 被引量:1
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作者 Muhammad Abid Jamil Mohamed K.Nour 《Computers, Materials & Continua》 SCIE EI 2022年第10期735-747,共13页
Technical debt(TD)happens when project teams carry out technical decisions in favor of a short-term goal(s)in their projects,whether deliberately or unknowingly.TD must be properly managed to guarantee that its negati... Technical debt(TD)happens when project teams carry out technical decisions in favor of a short-term goal(s)in their projects,whether deliberately or unknowingly.TD must be properly managed to guarantee that its negative implications do not outweigh its advantages.A lot of research has been conducted to show that TD has evolved into a common problem with considerable financial burden.Test technical debt is the technical debt aspect of testing(or test debt).Test debt is a relatively new concept that has piqued the curiosity of the software industry in recent years.In this article,we assume that the organization selects the testing artifacts at the start of every sprint.Implementing the latest features in consideration of expected business value and repaying technical debt are among candidate tasks in terms of the testing process(test cases increments).To gain the maximum benefit for the organization in terms of software testing optimization,there is a need to select the artifacts(i.e.,test cases)with maximum feature coverage within the available resources.The management of testing optimization for large projects is complicated and can also be treated as a multi-objective problem that entails a trade-off between the agile software’s short-term and long-term value.In this article,we implement a multi-objective indicatorbased evolutionary algorithm(IBEA)for fixing such optimization issues.The capability of the algorithm is evidenced by adding it to a real case study of a university registration process. 展开更多
关键词 Technical debt software testing optimization large scale agile projects evolutionary algorithms multiobjective optimization indicatorbased evolutionary algorithm(IBEA) pareto front
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China’s BRI Transportation Investments:Development Bonanza or Debt Trap? 被引量:2
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作者 Jin Gang Shen Kunrong 《China Economist》 2020年第5期30-44,共15页
Based on the China Global Investment Tracker(CGIT)database of 2005-2018,this paper creates a country-sector-year panel set for a study on the BRI’s investment effects on the transportation sector of BRI countries usi... Based on the China Global Investment Tracker(CGIT)database of 2005-2018,this paper creates a country-sector-year panel set for a study on the BRI’s investment effects on the transportation sector of BRI countries using the difference-in-differencesin-differences(DDD)method.Our study finds that the BRI has significantly increased transportation investments by Chinese companies in the BRI countries without causing significant rise in problem transactions.The"debt trap"narrative that the BRI aims to take control over host countries’sovereign rights in exchange for debt write-offs is not supported by evidence.Discussions on sub-samples reveal that the BRI has mainly propelled SOEs in making transportation investments to generate development effects in host countries,most of which are Asian countries,and that the preferred mode of investment is cross-border M&As. 展开更多
关键词 the Belt and Road Initiative transportation investment development effect debt trap
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A GATEWAY TO INTERNATIONAL CAPITAL MARKET——THE WHOLE CONRSE OF THE FIRST FOREIGN DEBT FINANCING FOR POWER PROJECTS IN CHINA
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作者 陆文辉 《Electricity》 2002年第4期16-20,共5页
This paper introduces how Longyuan Power Group Company successfully carried out foreign debt financing for Jiangsu's power projects through its overseas financing window-Xiongya (Virgin) Co. Ltd. The entire proces... This paper introduces how Longyuan Power Group Company successfully carried out foreign debt financing for Jiangsu's power projects through its overseas financing window-Xiongya (Virgin) Co. Ltd. The entire process of raising funds is revealed with regard to employment of foreign debt financing, selection of funded projects, preparation of project and financing documents, credit rating, roadshow, line of credit, and financing experiences. 展开更多
关键词 power project foreign debt financing credit rating ROADSHOW
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