教育事业单位建立固定资产折旧制度的构想

教育事业单位固定资产管理制度和方法滞后于教育的发展和管理需要 ,存在不少弊端。改革固定资产管理模式 ,实行固定资产折旧制度 ,树立育才成本足额补偿观念是现代学校管理的要求。     

a capital idea

Christie Davies, of Reading University, proposes to stifle the clamour for Scottish independence by creating an additional British capital in Edinburgh.     

理念的力量

2005年,中铁十六局集团公司坚持以科学发展观为指导,审时度势,提出并实施了一系列具有本企业特色的经营理念,有效促进了企业的改革与发展。     

Entrepreneurial branding: measuring consumer preferences through choice-based conjoint analysis

Start-ups face branding challenges. Not only are they confronted with the task of building brands from scratch, their newness also leads to a particularly high amount of customer uncertainty. This paper contributes to the emerging field of entrepreneurial branding by investigating start-up characteristics that signal trustworthy information to potential customers. An extended choice-based conjoint approach for modeling brand equity is used to explore the impact of different signals as initiated by established and new firms in the field of tablet computers. An empirical study reveals brand signals that have significant effects on purchase probabilities and are appropriate to overcome information asymmetries between start-ups and prospective customers.     

现代财务管理中的"零理念"

本文对现代企业财务管理中推行的四种经营管理理念进行了介绍和分析,并对它们与顾客利益、社会利益、经济效益、环境效益、社会效益之间的关系进行了探讨,以期为我国企业树立科学的竞争观和发展现、积极参与国际竞争和提升自身竞争能力提供借鉴.     

A latent class conjoint analysis for the Administrative Clerk figure: insights from ELECTUS

Quality & Quantity - ELECTUS is a multi-centre research project with the aim to stabilize the relationship between universities and companies. Through this project, it is possible to acquire...     

Extending linear approaches to mapping corporate environmental behaviour

Drawing upon the findings of an ongoing empirical study of UK corporate environmental attitude and policies, the paper seeks to extend the debate as to how company strategic environmental policy making can be plotted and described. It is argued that the positioning of companies is determined by the interaction of a set of key external and internal influences and constraints, the relationship between which often produces strategic policy positions which appear not to conform to the behavioural archetypes established by linear sequential models. This suggests that such models may not allow the full impact of the reality of business necessity to be recognized. This is seen to be increasingly true for companies operating globally, who are faced with differing environmental requirements and regulations, and who have as yet not developed global environmental performance standards. Although acknowledging existing linear work, the case is put for the recognition of further archetypes, that can distinguish behavioural characteristics and which are identified as being beyond the confines of the linear approach. The hypotheses established are exploratory in nature and are the subject of ongoing confirmatory research. © 1998 John Wiley & Sons, Ltd and ERP Environment.     

Extending the regression-discontinuity approach to multiple assignment variables

The recent scholarly attention to the regression-discontinuity design has focused exclusively on the application of a single assignment variable. In many settings, however, exogenously imposed cutoffs on several assignment variables define a set of different treatments. In this paper, we show how to generalize the standard regression-discontinuity approach to include multiple assignment variables simultaneously. We demonstrate that fitting this general, flexible regression-discontinuity model enables us to estimate several treatment effects of interest.     

Extending the zero-sum gains data envelopment analysis model

Journal of Productivity Analysis - In this paper, we adapt the ZSG-DEA model to the case of a reverse output, whose larger (smaller) values reflect lower (higher) achievements. Then, we introduce...     

Determination of a hospital management policy using conjoint analysis in the analytic network process

When making management performance decisions, administrators frequently utilize balanced scorecard (BSC) to measure performance because the BSC does not excessively focus on financial measures and seeks a balance among customer perspectives, learning and growth, internal business processes and financial measures. A growing number of studies have applied the analytic hierarchical process (AHP) method to choose BSC metrics for management performance. These AHP methods assume that criteria are independent. Saaty (Decision making with dependence and feedback: the analytic network process. RWS Publications, Pittsburgh, 1996) presented the analytic network process (ANP) method to solve the limitations that criteria are independent. Conventional ANP methods involve complex calculations when the number of criteria increases. Hence, this study attempts to integrate conjoint analysis (CA) and the ANP method to simplify the ANP calculation procedure. Additionally, the decision of management policy is utilized with BSC to determine whether the situation at a hospital demonstrates the feasibility of integrating CA with ANP. Study results reveal that the proposed methodology increases the efficiency of decision making among policymakers and reduces associated risks     

民办金融教育平台向国际化延伸

国内唯一的以培养企业家为目标、由全国人大副委员长许嘉璐,诺贝尔经济学奖获得者、“欧元之父”罗伯特·蒙代尔担任名誉校长,七位诺贝尔奖获得者,五位国际著名经济学大师担任名誉教授的国际企业家     

基于中性税收构想的增值税转型经济学及试点效果分析

本文依据税收相对中性理论,增值税以其自身的内在优势,与中性税收所要求的效率原则和普遍原则相契合。从经济学视角看,增值税转型主要由生产型、收入型增值税向消费型增值税转变,更多地体现中性收入原则。本文认为,考虑到财务承受能力现阶段应逐步推行,即先对东北老工业基地进行试点,然后逐步对全国的所有行业实行消费型增值税。     

和谐物流新观念大趋势

"致和谐,尽其美",古今中外一理相承。物流业的发展也不例外。和谐物流作为一种崭新的理念,逐渐为人们所认识并接受。"和谐"已成为衡量物流系统优劣、影响企业持续健康发展的重要因素。越来越多的企业顺应时代要求,以"和谐"为构建物流系统的最高准则。本着和谐物流理念,中国物流业将进入一个新的发展阶段。     

Identifying some major determinants of entrepreneurial partnership, using a confounded factorial conjoint choice experiment

Many small businesses fail before their fifth anniversary, with proportionally more minority owned businesses failing than others. The bulk of these failing entities is often organized in the form of sole proprietorship, while sound business partnerships could potentially be conducive to better prospective entrepreneurships. The objective of this study was to evaluate the importance of prospective partners’ characteristics, on the willingness of business respondents to become business partners. In the process, we used a confounded factorial conjoint choice experimental design. We found “Values sharing”, “Term orientation”, and “Community membership” to be among the most influential factors for the determination of entrepreneurial partnership. The effect direction of “shared-attributes” suggested a central need for complementary diversity in the process of sound business partnership formation. Respondents were more likely to partner with technically skilled prospective partners, than with managerially skilled ones. White respondents displayed more of a preference for business partners who did not share their values, compared to their Black counterparts. The confounded factorial conjoint choice experiment approach used in this study proved to be a helpful tool for investigating factors that influence sound business partnership formation.     

Extending design-optimality from an initial model to augmented models

We consider an initial linear model E(Y)=B a and an augmented model E(Y)=B a+C b. We show that, if a design is optimal for estimating K a in the initial model, then there exists a matrix L such that this design is also optimal for estimating K a+L b in the augmented model. Received: December 1998     

延长抗坏血酸溶液使用时间的探讨

简要叙述抗坏血酸易氧化的原因,以及通过试验寻求延长抗血酸溶液使用时间的方法。     

基于客户满意度提升的拓展质量屋构建研究

客户满意是企业"以客户为中心"运营思想的最终体现,客户期望和客户感知是影响客户满意度的重要指标。客户感知的好坏取决于产品是否能真正满足客户的期望需求。然而,客户视角与技术视角对客户需求的理解存在很大差异,这种差异性的产生使得企业在生产设计产品时容易引起客户需求与技术需求之间转化产生偏差。文章分析了质量屋工具在客户需求映射中的重要作用,进而构建了拓展的质量屋模型,通过增加对客户需求的聚类等功能,以实现客户需求和技术需求之间更为准确的映射,帮助企业生产真正满足客户需求的产品,提升客户满意度。     

用经营市场的理念塑造品牌城市——邓伟根博士谈容桂镇现代化建设

容桂 ,一个年轻而又尘封多年名字。2 0 0 0年 2月 ,经上级批准 ,广东省顺德市的容桂镇 ,自 1 96 1年分开 39年之后 ,由在广东乃至在全国都赫赫有名的两大经济强镇—容奇镇和桂洲镇合并挂牌成立。时隔一年后的阳春三月 ,我们怀着一种探知求学的心情 ,走访了这个肩负着“落实战略转移 ,构建顺德南大门”历史重任 ,在不断的尝试和拼搏中锐意改革而备受国内外媒体关注的中国经济强镇 ,并在与中国第一个“博士镇官” ,现任中共顺德市委常委、容桂镇镇委书记邓伟根博士的交谈中得到了许多真知灼见。强强联合　拓展更广阔的发展空间容桂镇地处珠江…     

西部地区推广绿色节能建筑服务循环经济的探讨

从循环经济的内涵分析入手,对绿色节能建筑对循环经济的贡献展开分析,提出西部地区推广绿色节能建筑服务循环经济发展的具体措施。