Research on Geographical Indications and Cultural Heritage of Famous Tea in Hubei

In the study, analysis was made on present situation and development measures of geographical indications and cultural heritage protection of famous teas in Hubei Province. In addition, 8 related suggestions were proposed as well.

Analysis of the Characteristics of Project Financing

Project financing is independent on the sponsors credit or tangible assets, but in the project's expected reliable, stable cash flow and future earnings as the fund source, and mainly to the project entity assets as a debt security financing. It will be of great theoretical and practical significance by conducting a detailed research on related concept and characteristics.

Study on the Protection of Settlements and Tangible Cultural Heritage along the Fukouxing from the Perspective of Cultural Route

The eight Taihang Xing routes are natural passages among Taihang Mountains.As one of the passage,Fukouxing is an important channel for communication between Changzhi City,Shanxi Province and Handan City,Hebei Province,which deeply influences the development of the history of the two places.As a typical linear cultural heritage,Fukouxing has the basic elements of cultural route,and there are rich tangible cultural heritage along the passage.From the perspective of cultural route,the study identifies and investigates the heritage resources of settlements and tangible heritage along the Fukouxing route,and then puts forward effective heritage protection strategies in accordance with the heritage characteristics of Fukouxing,based on the analysis of heritage value.

Financial constraints and investment decisions of listed Indian manufacturing firms

Background:The purpose of the study is to understand the role of cash flow sensitivity to investment as a measure of financial constraints among listed Indian manufacturing firms.It also analyses the role of tangibility in alleviating financial constraints.Further,the role of other financial factors in investment decisions is explored.Methods:The study is conducted using the generalized method of moments(GMM)estimator on dynamic panel data for the period of(2009–2015)on 768 listed manufacturing firms.Results:The analysis finds that cash flow sensitivity is a valid measure of financial constraints in the Indian manufacturing sector.Results according to splitting criteria found that investment decisions of standalone firms are more sensitive to cash flow than group affiliated firms.Further,splitting the firms according to market capitalization and tangible net worth reveals a higher degree of cash flow sensitivity by firms with lower market capitalization and asset tangibility.The results for the effects of tangibility of assets on easing financial constraint were found significant only in the case of firms with low tangible net worth and medium market capitalization.Conclusions:The study confirms cash flow sensitivity to investment as a valid measure of financial constraints.It will confirm pooling of internal funds by financially constrained firms to accept profitable investment opportunities in future.Further,it also reports that asset tangibility eases the financial constraints faced by firms.

The Financial Structure of Italian Companies

The choice of capital structure by firms is a recurring topic of corporate finance and evolving on a theoretical and empirical level. On a theoretical level, scholars propose variations to the models by removing the theoretical hypothesis or expanding variables considered, likewise, on an empirical level, researchers provide survey, which contributions aimed at increasing the understanding of the phenomenon as a whole, considering the possible events in the variety and variability of firms. In particular, one of the most debated topics in the literature regards the existence or absence of relationship between the choices of financial structure and firm value, or the determination of an optimal leverage for the value. Therefore, the attention of researchers has focused on the identification of relationship between debt and equity that maximizes firm＇s performance and meet shareholders＇ expectations in terms of return on capital employed for the same risk. Hence, the aim of this paper is to provide another piece to the cognitive complexity of the phenomenon, focusing the research on Italian firms, given the importance of leverage in the financial structure of Italian firms. The methodology used is based on the analysis conducted using the Mediobanca database aggregated sector by sector to identify the main determinants of financial structure. The conclusion is that it is not possible to say with certainty which financial structure theory better represents the behavior of Italian firms concerning financial structure.

In-Solid Acoustic Source Localization Using Likelihood Mapping Algorithm

The significant challenge in human computer interaction is to create tangible interfaces that will make digital world accessible through augmented physical surfaces like walls and windows. In this paper, various acoustic source localization methods are proposed which have the potential to covert a physical object into a tracking sensitive interface. The Spatial Likelihood method has been used to locate acoustic source in real time by summing the spatial likelihood from all sensors. The source location is obtained from searching the maximum in the likelihood map. The data collected from the sensors is pre-processed and filtered for improvement of the accuracy of source localization. Finally a sensor fusion algorithm based on least squared error is presented to minimize the error while positioning the source. Promising results have been achieved experimentally for the application of acoustic tangible interfaces.

The Revision of the Alleged Spherical Atom Model of Helium

The purpose of this contribution was to evaluate a recently published atom model for Helium, characterized by a double rotation of the electrons which exhibit perpendicular rotation axes. Thereby, each rotation is induced by the spin of one electron?[1]. Hereto, a tangible mechanical model was used which facilitated to derive the mathematical formulae as the basics for two-dimensional projections, and—not least—for a digital animation yielding freeze images from different perspectives. The resulting shape of the electron shell turned out to be not spherical. In particular, the total velocity of the electrons is variable since the relative running direction may change—in contrast to the initial assumption—, even leading to an intermittent standstill, and implying a variable kinetic energy. Thus it can be concluded that this model describes a rotating rotor but not the Helium atom, and that it must be abandoned.

国际文物保护与修复研究中心贺《遗产与保护研究》创刊

欢迎遗产领域一个新期刊的诞生,对国际文物保护与修复研究中心(ICCROM)而言是件非常高兴的事。特别是当她发生在中华人民共和国这样一个有着如此深厚文化底蕴的国度,而且贵刊又特别致力于包括自然遗产、文化遗产,物质文化遗产与非物质文化遗产等所有类型遗产的保护,感觉更是非同一般。作为联合国教科文组织于1956年创立的政府间组织,世界各地的遗产保护是ICCROM的主要关注之所在,

Information visualization,physicality and intuitive use for tangible user interfaces

In the last two decades, tangible user interfaces （TUIs） have emerged as a new interface type that interlinks the digital and physical worlds. TUIs show a potential to enhance the way in which people interact with digital information. First, this paper exam- ines the existing body of work on tangible user interfaces and discusses their application domains, especially information visualiza- tion. Then it provides a definition of intuitive use and reviews formerly separated ideas on physicality. As interaction has an impact on the overall product experience, we also discuss whether intuitive use influences the users＇ aesthetic judgements of such products.

Using relief texture for interactive and tangible virtual environments

This paper first introduces a way to improve interactivity with high polygon count virtual objects through the "mixed" use of image-based representation within one object. That is, both 3D polygonal and image-based representations are maintained for an object, and switched for rendering depending on the functional requirement of the object. Furthermore, in order to reduce the popping effect and provide smooth and gradual transition during the object representation switch, the object is subdivided with the subdivided parts possibly represented differently, i.e., using 3D models or images. As for the image-based representation, the relief texture (RT) method is used. In particular, through the use of the mixed representation, a new way called TangibleScreen is pro-posed to provide object tangibility by associating the image-based representation with a physical prop (projecting the RTs) in a selective and flexible way. Overall, the proposed method provides a way to maintain an interactive frame rate with selective perceptual details in a large-scale virtual environment, while allowing the user to interact with virtual objects in a tangible way.

Study on Landscape Restoration in City Memory Space: A Case Study of Temple of Lord Fan Wenzheng in Ancient Huishan Town

Against the background of rapid urbanization, city memories have been gradually lost. In view of this, historic blocks and ancient buildings are taken as the key points of restoring collective memory spaces of cities, and Temple of Lord Fan Wenzheng in ancient Huishan Town, Wuxi City as a typical case to define tangible landscape elements in memory spaces. By analyzing the process of restoring buildings, pavements, waters, stone layouts and plants in the temple, practical means of restoring tangible landscapes in city memory spaces were summarized, so as to provide references for protecting original town landscapes, repairing damaged memory spaces, and inheriting city memories.

Comparison on new and old assets devaluating preparation

Assets devaluating rules are decreed as independent rules for the first time. And this will influence much on enterprises for the new rules are more adjusted in many aspects. Through comparing with the old assets rules, the paper has analyzed the characteristics of the new assets devaluating rules. Compared with the old rules, the more different characteristics are that in the new rules, assets devaluating confirmation is defined, tangible amount calculation is prescribed in detail, the conception of ＂Assets Group＂ is raised for the first time, and the processing method of creditworthiness is set. The most important thing is that the new rules provide that once the assets devaluating preparation is confirmed, it will not be withdraw. At the same times, from comparing the confirmation of devaluating assets, tangible amount and dealing with devaluating loss, assets devaluating influence of the new rules and the old on enterprises＇ profit and loss is analyzed and an instance is used in the analysis.

Evaluating the Drivers of Airlines Profitability in Nigeria Domestic Network

A firm’s profitability is critical to its competitiveness and sustainability. This research looked at the elements that influence airline profitability in Nigeria. From 2005 to 2019, two airlines were picked, and their data were retrieved from Nigerian Civil Aviation Authority (NCAA). From estimated quarterly panel data using E-views 8 and SPSS 22, the overall findings of the regression study demonstrate that with ROA used as a proxy for profitability, the R-square is 83.6 per cent and 89.4 per cent, respectively for Aero contractors and Medview airline, representing 83.6 per cent and 89.4 per cent of the changes in profitability of the Aero contractors and Medview in the sample, respectively, could be explained by changes in the study’s independent variables, namely growth, liquidity, leverage, lease, tangibility, fuel cost and personnel cost. Besides the total of the explanatory variables, growth, leverage and tangibility are statically significant at a 5% level of significant Aero Contractors. Growth, leverage, leasing cost, fuel cost, and staff cost, on the other hand, are statistically significant at the 5% level of significance for Medview airlines. Profiteering, expansion, leverage, and tangibility are the primary activities of any airline firm. Lease cost, fuel cost, and staff cost show a statistically significant positive link with the profitability metric ROA. As a result, stakeholders of Nigerian airlines should prioritize profitability over other criteria in this study. Airline executives should do a comprehensive analysis of all potential elements impacting their company’s profitability in the literature, including aspects other than economic variables. According to the findings of this study, political issues account for a greater proportion of the reasons why airlines fail in Nigeria.

关于无形资产

资产可分为有形资产(tangible asset)和无形资产(intangibleasset)。无形资产指的是资产的无实体存在部分,其价值依据所有者持有权利时所得的利益。无形资产的价值产生于专卖、秘方、专利、商标、顾客的美誉、管理的技巧或人口增长。企业常见的无形资产有商誉、版权和专利权。商誉(goodwill)指的是购买一个企业所支付的价值超过其帐面价值,换言之,购买整个企业时,在有形资产的帐面净值外或在其计算或同意的价值外,所加付的超过部分。

期待遗产研究深耕细作的新园地——贺《遗产与保护研究》创刊

欣闻卓众出版集团《遗产与保护研究》创刊,衷心致贺.当今,把遗产看作人类从过去走向未来的桥梁而予以珍惜、保存和传承,这已成为全球社会多数的共识和行动。遗产最高代表性领域——世界遗产事业的经久不衰、且仍呈方兴未艾之势,证明着这一点。在中国,遗产保护事业被提升到国家战略的高度,面临着前所未有的大好局面。像爱护生命一样爱护文化遗产,保护和谐的生态环境,正在成为社会风尚。同全球趋势一样。

Paying Close Attention to the Research on Property Right of Market

The property fight of market is a foundation, on which various kinds of micro tangible property rights and intangible property rights exist and realize, and as an economic category, the property right of market appears after the class, the state and the equity title. The contents that are involved in the research on the theory and the practice of property fight of market are extensive, including a lot of aspects such as its key theory, the relation between market economy and international competitiveness, etc. Therefore, the research on the property right of market has very important theoretic and practical significance.

Optimization Processes of Tangible and Intangible Networks through the Laplace Problems for Regular Lattices with Multiple Obstacles along the Way

A systematic approach is proposed to the theme of safety,reliability and global quality of complex networks(material and immaterial)by means of special mathematical tools that allow an adequate geometric characterization and study of the operation,even in the presence of multiple obstacles along the path.To that end,applying the theory of graphs to the problem under study and using a special mathematical model based on stochastic geometry,in this article we consider some regular lattices in which it is possible to schematize the elements of the network,with the fundamental cell with six,eight or 2(n+2)obstacles,calculating the probability of Laplace.In this way it is possible to measure the“degree of impedance”exerted by the anomalies along the network by the obstacles examined.The method can be extended to other regular and/or irregular geometric figures,whose union together constitutes the examined network,allowing to optimize the functioning of the complex system considered.

全球化时代与孔子儒家思想

目前,美国次按危机及全球性的金融海啸(Tsunami),给各国人民造成了重大的有形(tangible)和无形(intangible)损失,给世界经济带来了巨大的灾难。它向全世界响起了警号:以利益挂帅的核心价值,以物欲为动力的市场机制,以破坏环境、攻伐自然为目标的发展模式,以金融衍生为特色的虚拟经济策略,这些方式都应划上句号!次按危机及引发的全球金融风暴,病症是"经济",其病因却是"文化"。在儒家看来,造成这种"经济病症"的根本原因,是西方现代文明在文化价值和发展方向上出了问题。要根本解决此病症,必须从文化入手。当前的危机,不是短期的"救市措施"所能够救得了的;

Uplifting a Nation China’s 40 years of reform and opening up has brought tangible benefits to its people and the world

Beijing resident Li Zhangzhe, 58, still keeps a pair of sunglasses he bought nearly 40 years ago.