In terms of architecture the tangibility of this concept is palpable .

就建筑而言，这一理念的 确实 性 是 极其 明了的。

Probe on Overcoming Dogmatism in Crossing Rivers Via Stone Tangibility

试论 摸着石头过河在克服教条主义中的 意义

However the signs on some of the coefficients particularly liquidity asset tangibility and earnings volatility are sometimes the opposite of what we would expect .

然而，一些变量的符号，如流动性 比例、 有形资产 比例、盈利波动性符号与我们期望的相反。

We find that the profitability and existent leverage have significant persistent negative effects on reducing leverage of capital structure after IPO and that firm size stock price and assets tangibility also have some effects on the changes but they are not persistent .

实证结果表明：公司盈利能力和原资产负债率对负债率变化有显著持续负向影响，公司规模、股票价格、固定资产 比例对负债率变化有一定影响但不持续；

With the approach of knowledge economy college assets structure develops from tangibility to-wards in tangibility .

随着知识经济的到来，高校资产结构由 有形化向无形化方向发展。

The tangibility of the heart has been studied in TCM .

中医对心脏的 形态 结构，进行过研究。

In fact as for the controversy on the understanding of the concept of property which exists both in domestic and overseas criminal laws for example there are four typical opinions that are Tangibility Holding Possibility Manageable Possibility and Effect Theory on overseas .

事实上，关于对财物这一概念的理解上的争议，中外刑法 概莫能外，如国外刑法理论关于 财物的理解就有有 体 性 说、持有可能 说、管理可能 说、效用说四种典型的观点。

The author expounds the three basic features and the selling strategy of sports service products : Skillful-ness and tangibility of sports service are the selling strategy in accordance with invisibility ;

笔者阐述了体育服务产品的三大基本特征及营销策略：根据无形性采取的营销策略是体育服务的技巧化和 有形化；

Debt is correlated significantly with firm size tangibility profitability and growth .

公司规模、 担保 价值、盈利能力和成长性对 上市公司资本 结构 影响显著，并且在 各 期 的 影响程度不同。

Notably asset tangibility is positively related to the long-term debt ratio and negatively related to the total debt ratio .

需要 指出的是， 有形资产 同长期债务比率正相关，而同总债务比率负相关。

She did not need to worry over what other people would say what she herself would say because it had no tangibility .

她不必担心别人会说闲话，也不用 自我责备 &因为这一切不着 形迹， 无法 看见。

Combining with the results of quantile regression the article proposed some advices on the angle of the company size profitability growth asset tangibility asset liquidity non-debt tax shield and macroeconomic factors to optimize the capital structure of listed companies in China .

结合分位数回归结果，文章从公司规模、盈利能力、成长性、资产 有形 性、资产流动性、非债务性税盾以及宏观经济因素方面提出了优化我国上市公司资本结构的相关建议。