查询词典 cost allocation

In the part of empirical analysis of Chinese IPO first-day return, the difference between existing study and this study is that we use principal components analysis to extract from five factors to construct investors'sentiment index, add it to controled varibles, on which we examine the influence of offering mechanism on IPO first-day return. Moreover, we gather statistics and compare the IPO holding return for lockup period between fixed-price-class offering method and bookbuilding-class offering method, as well as price range between Chinese A-share market and Hongkong stock market, which prvide comprehensive evidence to appraise Chinese IPO bookbuilding mechanism. 2. Compare to the existing literatures which consider discount or allocation, incentive allocation and discount are considered at the same time in optimal mechanism design in this dissertation, and the offering bottom price is introduced to the price range. We investigate the relationship between price range and allocation quantity, and obtain the optimal price range and allocation strategy so that the advantages of independent allocation are reflected. On the other hand, the disadvantages of independent allocation are reflected in the manipulation in case of no restriction on IPO allocation. To distinguish from the existing literatures, bookbuilding mechanism is introduced to the model. We study the allocation strategy adopted by the underwriter in the pooling equilibrium of manipulation. In addition, we analyze the incentive compatibility conditions to which the existence of pooling equilibrium should satisfy and examine some factors'impact on the existence of manipulation.3. In bookbuilding without independent IPO allocation, Chinese realistic IPO background is considered and the condition of bookbuilding and fixed-price hybrid offering is added. Divide bookbuilding and fixed-price hybrid offering into sequential hybrid and simultaneous hybrid, and point out that the key points of subscription strategy in the two kinds of hybrid are different. Through modeling and simulation we obtain the impact of institutional investors'subscription strategy on bookbuilding without independent IPO allocation, which fill the gap in related research. Moreover, in the part of IPO bookbuilding with over-allotment option, the pricing strategy is divided into hot-IPO strategy and weak-IPO strategy. Take into account the procedure of Chinese IPO with over-allotment option, it presents how the underwriter determines the pricing strategy and what effect it brings to offering price and issue size through modeling and simulation. Therefore, it is instructive as a complement to existing literatures.

此外，对我国A股市场询价发行方式与固定价格发行方式下的IPO锁定期到期时持有收益率、以及我国A股市场与香港市场的询价发行价格区间进行了统计比较，为评价我国IPO市场的询价发行提供了比较全面的依据。2、相比已有文献仅考虑折价和分配中的一种激励措施，本论文在有自主配售权下的机制设计中并用了分配与折价两种激励措施，并且在价格区间的制定中引入发行底价，考察了价格区间与分配量之间的关系，得到最优的价格区间和分配策略，从中体现自主分配权的优点；在有自主分配权下的操纵行为研究中则体现了自主配售权的弊端，与已有文献不同的是，在模型中引入了累计投标询价机制，研究了承销商在混同均衡操纵中采取的分配策略，并对操纵存在的条件进行分析讨论，得出各个因素对混同均衡操纵存在的影响。3、在无自主分配权下的询价发行中，充分考虑了我国实际应用的背景，加入了与固定价格发售混合的条件，并将询价与固定价格混合发行分为序贯与同步两种方式，指出机构投资者在两种情况下申购策略的侧重点各有不同，通过对序贯混合发行方式下的网下累计投标策略以及同步混合发行方式下的资金分配策略的模型建立和数值仿真，考察了机构投资者申购策略对无自主分配权下的询价发行的影响，填补了相关研究文献的空白；在包含超额配售选择权的询价发行中，将发行定价策略分为热销策略和弱销策略，在考虑了我国含超额配售选择权的发行流程下，通过建模以及数值仿真得出承销商会对发行定价策略作出怎样的选取，进而会对新股发行价格、发售数量产生怎样的影响，对目前相关研究的缺乏做出了有益的补充。

Meanwhile, we highlight several research corners for future further study, the trade-offs on resource allocation within perennial plant had not been proved, the relationship of neighbor effects and reproductive allocation was still not so clear for individual plant, there was no definite conclusion on perennial plant reproductive strategy under different neighbor effects and different habitats. The relationship between reproductive allocation and sexual allocation , the cause of resource distribution in anthotaxy structure, the similarities and differences of reproductive allocation and the maintain mechanism within all kinds of reproductivest rategy need a further investigation. In addition, a molecular study is required for explaining the variation mechanism and the biological meanings on seed size research.

指出生活史研究仍存在不足首先是研究内容上，资源分配在多年生植物中的权衡仍未被有力证明，邻体效应与繁殖分配的关系在个体水平上仍不明了，多年生植物在不同邻体效应和生境下将采取何种繁殖对策目前尚无明确的结论；繁殖分配与性分配之间的关系，引起花序结构上资源分配差异的原因，各种繁殖对策中繁殖分配异同与维持机制等问题仍有待于进一步的研究；种子大小的变异机制以及生物学意义仍未得到令人满意的答复，更需分子水平上的研究来解释其机理。

The primary views as following: water rights allocation means to distribute the natural resource water's usufructs, real right of product water and water-abstract rights in different areas and among various subjects by government or market, which is an important method to use water efficiently and to better resources structure; water rights allocation should emphasize the value of efficiency and equity; water rights administrative allocation should follow nine principles such as the principle of the priority to residents' daily water and take into consideration the domestic water and the environment water, the principles of sustainable development, of united planning and macro-adjustment, total quantity control and ration management, plan the distribution of water by unit of drainage area, respecting the conventional water rights, earlier applicants first in the same sort of rights, combination of administrative allotment and transference with compensation, the water rights gained by transferring is terminable; water rights allocation inside the government departments should distribute according to population, area, and output via planning and negotiation means; water rights allocation outside the government departments should decide the use order according to the kind of water, which can be realized by competition or non-competition methods.

主要观点是：水权配置是运用行政或市场手段对自然资源水的使用权、产品水物权和取水权在不同区域之间或不同用水主体之间的分配，是有效利用水资源、实现资源优化组合的重要手段；水权配置应当兼顾效益和公平两大价值目标；水权行政配置应当遵循居民生活用水优先并兼顾生活和生态环境用水、促进人类可持续发展、统一规划宏观调配、总量控制定额管理以供定需、以流域为单元制定分水方案、尊重习惯水权、同类水权申请在先、无偿划拨与有偿出让相结合、出让方式获得水权有期限等九大原则；水权行政内部配置应当以人口、面积、产值等为依据通过计划和协商等方式进行配置；水权行政外部配置应当按照用水类别确定不同的用水顺序，并通过竞争性和非竞争性手段实现。

A univariate ANOVA is executed to analyze the influencing factors of the production cost by dividing it into direct material, direct labor cost, indirect cost and total cost separately. It is found that the variables of farm scale and crop type show significant impacts in the direct labor cost and total production cost. The one-crop farming variable makes significant difference in the total production cost; whereas different planting ways differentiates the indirect cost. In addition, years of farming, farmer's age, and full-time status all make no significant difference in all aspects of production cost.

此外，将农场生产成本分为直接材料、直接人工、间接成本、总生产成本四面向进行多因子变异数分析，结果发现耕作面积、作物类型变项仅在有机农场的直接人工和总生产成本中有显著差异；有机农场是否为单一经营在总生产成本上有显著差异；不同栽培方式的有机农场仅在间接成本的高低上有显著差异；此外，而耕作年数变项因本研究有机农场耕作年数较高之样本特性影响，导致该变项对生产成本并无显著的差异；年龄、专兼业经营等变项在生产成本上高低并无显著差异。

The chapter four to chapter eight analyze the railway engineering cost making standard from the sides respectively including railway engineering quotation, railway quotation direct cost, site administration cost, construction measurement cost, indirect cost and profit, analyze the key factor which influencing cost, confirm the scientificity and rationality of the current cost making standard basing on field measuring data, bring forward the advise of the ways and method of reducing invest and cost, and bring forward the opinion and advice for improve and perfect the current railway cost making standard.

第4～8章分别从铁路工程定额、铁路定额直接费、现场管理费、施工措施费、间接费和利润等方面对铁路工程造价计价标准进行分析，分析影响费用的关键因素，依靠实测数据检验现行各项计价标准的科学性与合理性，提出降低投入、减少成本支出的途径和方法的建议，并对现行铁路计价标准提出改进和完善的意见和建议。

Innovation achievements of this dissertation are mainly in the content and the method, namely: presents the content of EAP thoroughly and systematically; reviews the cost, utility and empirical studies of EAP; investigates the cost and utility of EAP theoretically, conducts the typical survey of the EAP implementation of a domestic enterprise; establishes multivariate linear regression equation of EAP utility; sets up an allocation model of EAP cost through Analytic Hierarchy ProcessThis dissertation\'s conclusion is that EAP cost is related to the time and frequency of EAP used by employee under the fixed cost, the tendency of using EAP is related to demographic characteristics and other factors, the utility of EAP is related to the personal preference of using EAP at least, the utility of EAP is leastwise related to 7 factors, the relationship with the supervisor is the most important factor in the workplace, personal health is the largest part of EAP cost.

本文的创新成果主要是内容上的创新和方法上的创新：对EAP的内容进行了全面、系统的梳理；对EAP的成本、效用和实证研究进行了综述；对EAP的成本、效用进行了理论上的探讨；对国内企业实施EAP的情况进行了典型调查；建立了EAP效用的多元线性回归方程；用层次分析法建立了EAP的成本分摊模型。本文得出的结论是：在固定成本不变的情况下，EAP的成本与员工使用EAP的时间及次数有关系；EAP的使用倾向与人口统计学特征和其它因素有关；EAP的效用至少与个人对EAP的使用偏好有关；EAP的效用至少与7个因素相关；与上级的关系是工作场所中最重要的因素；个人的身体健康是EAP成本中花费最大的部分。

Reliability allocation is an important phase of overall system design. Traditional methods for solving reliability allocation problems, such as AGREE allocation, proportional allocation and so on, have different advantages and shortcomings.

系统可靠性分配是型号总体设计的一个重要环节，传统的用于解决可靠性分配问题的方法，如AGREE分配法、比例分配法等，具有不同的优缺点。

In order to understand the pros and cons of variance allowance allocation rule (i.e. grandfathering, benchmark and auctioning mixed allocation rule), we surveyed the stakeholders' attitude with regard to implement Emission Trading Scheme in Taiwan. We found that almost 70% people more like auctioning mixes allocation principle than other two allocation methods.

为了解不同排放权核配方式之优劣，藉以提出客观的核配建议，本研究调查台湾能源密集产业利害关系人对实施排放交易制度之态度发现，约七成受访者希望以混合拍卖之方式核配排放权。

In order to understand the pros and cons of variance allowance allocation rule (i.e. grandfathering, benchmark and auctioning mixed allocation rule), we surveyed the stakeholders' attitude with regard to implement Emission Trading Scheme in Taiwan. We found that almost 70% people more like auctioning mixes allocation principle than other two allocation methods.

中文摘要爲了解不同排放权核配方式之优劣，藉以提出客观的核配建议，本研究调查台湾能源密集产业利害关系人对实施排放交易制度之态度发现，约七成受访者希望以混合拍卖之方式核配排放权。

Judging from the historical change of international legislation concerning the onus probandi allocation of the carrier in sea transportation claims and from the challenges of theories of the onus probandi by some of China's legislative regulations, there is not a general standard for the allocation of onus probandi. There is a close relationship between this allocation and civil responsibility. In present age, China can consider solve the allocation of onus probandi by means of legal explanation.

从关于海运索赔中承运人过失举证责任分配的国际立法的历史变化和部分国内立法的有关规定对举证责任分配诸学说的挑战中得到的启示是，不存在举证责任分配的一般性标准，更不应过于迷信罗森贝克的规范说；举证责任分配与民事责任之间存在密切联系；我国目前可以考虑用法律解释的方法解决举证责任分配问题。

Alternatively, the con- trollers can use the synchronous rectifier itself or loss- less inductor current-sensing methods to provide overload protection with lower power dissipation.

另外，康威特罗勒斯可以使用同步整流器本身或亏损减少电感电流检测方法，以提供低功耗过载保护。

Mr. Dauber's other Schatz hangs in his home movie studio.

多伯把沙兹的另一件作品挂在家里的电影室。