According to Hackel, the average company among the 1400-plus with defined benefit plans that his firm tracks was $376 million underfunded.

据海克说，根据他们公司统计，在美国1400多个有固定收益养老金计划的公司里，平均每个公司的资金不足数是3.76亿美元。

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Hackel believes the ability to spot changes to cost of capital will bring superior performance over the long term, not a firm's free cash flows exceeding expectations in a given quarter.

哈克尔认为，发现资本成本变化的能力将给我们带来卓越的长期投资回报，而不只是企业在某特定季度中自由现金流超过预期的一时惊喜。

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It was also a great pleasure to meet Martin Hackel, fashion editor of Golf Digest.

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The 2006 El Aroud interview was produced by Ken Shiffman and Cliff Hackel and shot by Mark Phillips.

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But now cash-strapped consumers are often less willing to shell out for extras like French fries and fountain drinks -- items which traditionally receive a lofty markup, says Evan Hackel, a franchise management consultant in Reading, Mass.

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