This paper argues that intellectual capital is composed by structural capital and human capital and structural capital has the nature of constant capital and human capital has the nature of variable capital .

本文认为知识资本由结构资本和人力资本两部分组成，结构资本具有不变资本性质，而人力资本具有 可变 资本性质。

For the traditional neoclassical growth theory the energy is an intermediate variable produced by capital labor land and other fundamental factors . so it is non-major for the production .

传统的新古典经济增长理论将能源看作是由 资本、劳动、土地等基本生产要素所产生的一个中间 变量，从而认为其在生产中所处的地位是非主要的。

Except for basic assumptions of management accounting on hand management accounting for intellectual capital also includes other distinctive assumptions such as intellectual capital is valuable organizational resource the value of intellectual capital is variable intellectual capital is going-concern etc.

在现有管理会计基本假设之外，智力资本管理会计还包括智力资本是有价值的组织资源、智力资本的价值 可变性、智力 资本存续等独特假设。

At the same time whether in investment in fixed assets or variable capital the employment capacity of small and medium enterprises was significantly higher than that of all enterprises and large enterprises .

同时，无论是固定资产的投资还是 可变 资本的投资，重庆市中小企业的就业能力都明显高于全部企业和大企业，大企业的就业能力最低。

In our notation the name of a random variable is always a capital letter for example X.

在我们的记法，一个随机 变量的名字总是一个 大写字母，例如，X。

Ownership arrangement by commercial banks is the basic variable affecting credit capital quality .

商业银行所有权安排是影响信贷 资本 配置质量的基本 变量。

The introduction of the theory of social capital hot bold elements to present its third-generation variable namely social capital in the Christian Church how to achieve their vertical mobility .

引入社会资本这一理论热点，大胆提出其生成因素的第三 变量，即社会 资本在基督教会中如何实现其纵向流动。

There are variable capital concepts in the different economic time and different capital concepts decide the arrangements of enterprises rights and the accounting behaviours .

不同的经济时代有 不同 的 资本观念，而不同资本观念决定企业权利安排，进而决定会计行为。

The traditional capital asset pricing model under the classic assumption that systematic risk (β coefficient ) is the only explanatory variable in the level of cost of equity capital changes that is the higher the systematic risk the higher cost of equity capital .

在传统的资本资产定价模型的经典假设下，系统风险（β系数）的高低是权益 资本成本变动的唯一解释 变量，即系统风险越高，权益资本成本越高。

However the company that possesses the best human capital will not always won in the severe competition because Human capital management ( HCM ) as the middle variable between human capital and organizational performance is the final determinant .

拥有最好的人力资本并不代表总能在激烈的竞争中胜出，人力资本管理（HCM）作为人力 资本和竞争优势关系的中间 变量，是组织绩效的最终决定因素。

As the needs of the model variable data we estimate the informational ( ICT ) capital based on the existing literature and economics .

在这一过程中，由于模型 变量数据的需要，还根据现有文献和经济学知识对国内信息化（ICT） 资本进行了估算。

By dividing the social capital variable into three sub variables the essence of social capital is reflected more detailed .

不同于前人单独以网络结构或信任定义社会 资本，本研究通过将社会资本划分为三个变量的方式，更为全面的反映了 社会 资本的内涵。

This paper firstly reviews the relationship between team social capital and team creativity and then introduce the perception support team and team psychological safety as intermediary variable established the team social capital perception team support team psychological safety and team creativity process model .

文章首先回顾了团队社会资本与团队创造力之间的关系，并引入团队支持感受和团队心理安全作为中介 变量，建立了团队社会 资本、团队支持感受、团队心理安全和团队创造力的过程模型。

Thirdly assuming company performance as the explained variable and capital structure as the explanatory variable we set up the plural linear regression model and test four year 's data of samples .

第三部分以公司绩效为被解释 变量，以 资本结构为解释变量，建立了多元线性回归模型，对选取的样本公司四个年度数据进行了回归分析。

We also find the rate of our country is a poor explaining variable . So facing the problem of short-term capital flows China should focus on the appreciation of RMB not just control the rate .

经过分析我们还发现我国的 利率对短期 资本流动的解释性比较差，目前在治理国际短期 资本流动的问题时，应主要关注如何解决人民币升值问题，而非单一调控我国的利率水平。

Choose the breakthrough point of the thesis on this basis combine the characteristic of regional economic development of Wuhan choose the representative theory model and relevant economic variable to quantitative analyses the relationship of human capital investment and regional economic development through the regression model .

在此基础上选取论文的切入点，结合武汉市区域经济发展特征，选择有代表性的理论模型和相关经济 变量做计量回归分析，定量分析人力 资本投资与区域经济发展的关系。

The core competence of enterprises indirectly influences enterprises ' growth through intermediary variable of profitability solvency and capital structure .

企业的核心能力以盈利能力、偿债能力、 资本结构为中介 变量，间接的影响企业的成长性。

However under the influence of technological advancement the growth speed of variable capital is not the same as that of constant capital which leads to periodical changes in macro-economy .

但在技术进步的作用下，市场机制使不变资本与 可变 资本的增长速率不一致，从而使宏观经济发生周期性变化。

These problems include slow provisioning inconsistent configuration variable application availability non-deterministic application responsiveness increasing capital and operational costs and others .

这些问题包括缓慢供应、不一致配置、 可变应用程序可用性、非确定应用程序响应能力、不断增长的 资金和运营成本，等等。

Latent Variable Analysis of Provincial-Level Migration of Human Capital in China

中国省际间人力 资本流动原因的隐 变量分析

Firstly the paper redefines the scope of constant capital and variable capital and analyzes the influences of skill-biased technical progress on expanded organic composition of capital .

定位于知识经济时代，首先，本文重新界定了不变资本和 可变 资本的范围，并分析了技能偏向型技术进步对扩展资本有机构成的影响。

Marxist economics have proved that residual value ( profit ) is created by variable capital ( corporate invest in human capital ) but it denied Constant Capital investment in an important role .

马克思经济学很早就证明了剩余价值（利润）是由 可变 资本（企业人力资本投资）创造的，但又不否认不变资本投资的重要作用。

The health development of enterprises relies on talents because talents is the only variable capital and it can realize capital appreciation .

人才是企业发展的基础，只有人才才是唯一的 可变 资本，才能实现资本的增值。

Criminals can control the relevant price variable to transfer a lot of capital and meanwhile they also transfer the sum of tax evasion .

犯罪分子可以任意操作相关的价格 变量以增加 资本转移总额，同时增加税收偷逃的数额。

Volatility is one of the most important features in financial markets which is the core variable of the capital asset pricing risk management and portfolio theory .

波动性是金融市场最为重要的特征之一，它是 资本资产定价、风险管理和投资组合理论的核心 变量。

After redefining constant capital includes fixed capital floating capital and structural capital while variable capital includes general labor compensation and human capital gains .

因此，本文对不变资本和可变资本的范围重新进行了界定：不变资本包括固定资本、流动资本和结构资本， 可变 资本则包括一般劳动补偿和人力资本收益。

It finds out that the controller variable of hi-tech characteristics have significant effects on its capital structure . 2 .

研究发现：某一企业是否是 高科技企业，对其 资本结构有显著影响。