易逝性产品收入管理及应用初探

易逝性产品及其特点易逝性是指产品的价值随着时间的流逝快速递减。如高新技术产品 ,随着技术的进步及产品更新速度的加快 ,产品的生命周期缩短 ,产品更新换代频繁。在这一更新过程中 ,随着新产品的进入 ,老产品衰退加快 ,其使用价值虽在 ,但顾客认知价值迅速递减。对于存在一定销售期限、超过该期限产品的价值将变为零的产品 ,易逝性特征更为明显。如飞机上的座位 ,一旦飞机起飞 ,而飞机上仍旧存在未卖出的座位 ,则这些空余座位创造的价值为零。产品的易逝性特征使得企业的决策者应在产品价值下降之前将尽可能多的产品销售出去。但是 ,如果…     

基于动态博弈的易逝性产品收入管理问题

本文通过易逝性产品及其市场特性的分析,不仅指出它符合使用收入管理方法的条件,还将动态博弈思想引入其定价销售过程.文章运用最优控制理论和动态博弈理论,探讨易逝品销售商在收入管理过程中根据对消费者效用函数的判断来进行动态定价的方法,并用逆推归纳法分析了完全信息动态博弈情况下的子博弈精炼纳什均衡.最后,对于不完全信息动态博弈情况下的诱导策略也进行了分类建模,得出了有益的结论.     

基于高残值易逝品的供应链战略匹配研究

文章以高残值易逝品为研究对象,研究企业如何调整其供应链战略,来与其产品战略进行匹配。通过对高残值易逝型产品的特征进行分析,站在产品需求特点和供应链反应能力的角度,来确定企业在供应链各环节与之匹配的战略。     

易逝品价值衰减对动态定价影响研究

消费者对部分易逝品感知风险会随时间提高,感知价值也随之衰减。本文基于消费者感知价值衰减建立连续和离散时间的动态定价模型以研究消费者感知价值衰减对动态定价和厂商期望收益的影响,并以连续时间模型为基准评价离散定价次数对期望收益的影响。数值算例表明,消费者感知价值衰减时,即使采取相应的最优策略,厂商期望收益下降幅度仍然可能达到30％,而如果厂商忽略消费者感知价值衰减,其损失可能高达60％。     

基于决策有用性角度的企业价值评估方法的选用

本文在总结回顾国内外企业价值评估选用的文献的基础上，从决策有用性的角度探讨4种企业价值评估方法选用。通过比较分析不同的价值评估方法形成的评估信息和评估结果的相关性和可靠性。得出选用基于收益指标的经济利润模型和剩余收益模型进行评估得到的评估价值的决策有用性相对较强的结论。     

基于动态折扣的订单装配模型

考虑了有限时间内以订单装配(Assemble To Order)方式销售一批易逝产品,从收益的角度给出了商家最优决策下的期望收益函数,建立了动态规划模型,并分析了最优分配策略的理论性质,通过算例比较了引入动态折扣确实有助于收益的增加.     

APV在杠杆收购企业价值评估中的运用

本文从企业价值评估方法的比较入手，通过对杠杆收购企业财务特性的分析。指出在杠杆收购企业的价值评估中，杠杆收购企业资本结构的异常性和不稳定性决定了传统的企业价值评估方法的局限性，基于分类贴现原理的APV模型应是评估杠杆收购企业价值的合理科学的选择。     

易逝品的更新换代策略研究

更新换代频繁是易逝品的一个重要特征，制定合理的更新换代策略尤为重要。文章分析了易逝品更新换代的影响因素；考虑到新产品推出时机对老产品过时的影响，指出在进行更新换代时，会导致社会福利降低、引起需求流失和企业的利润下降。基于上述问题，文章提出了三种更新换代策略。     

动态价值评估在汽车项目收购中的应用

本文从项目并购实例着手,对企业价值评估方法创新进行探讨。迄今为止虽已有许多企业价值评估方法,如账面价值法、重置成本法、股票和债券市场法、折现现金流量法、经济附加价值法等;但这些评估方法均无法以动态时效角度来评估企业的综合价值。当前价值评估在实践中有下述主要问题:(1)各种评估方法更多地停留在企业净资产或静态价值评估上,无法对动态价值变化提供有效的评估方法或体系;(2)现有评估理论和评估方法基于单一的、通用的、理想的企业价值环境,对企业价值变动的多元因素和复杂程度估计不足。为解决上述这些问题,本文根据项目实际操作过程,提出企业动态价值概念,拟建构一种可同时兼顾企业净资产价值、收益价值及动态价值多元兼顾的综合企业价值评估法,以突破传统方法仅能从单一角度或静态环境衡量企业价值的局限。     

我国航空货运业收益管理方法应用研究

航空货运产品具有易逝性,立足于我国航空货运的特性,分析了我国航空货运业的现存问题,并结合实际情况利用收益管理相关理论和思想来讨论我国航空货运业的收益管理方法.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。     

浅谈大体积混凝土裂缝的控制

大体积混凝土的裂缝问题是实际工程中长期困扰工程技术人员的问题,其控制技术的研究是混凝土结构研究的热点问题,具有重大的学术价值和潜伏的工程背景。     

Supply Chain Strategies in the UK Fashion Industry—The Rhetoric of Partnership and Realities of Power

This paper focuses on the fashion industry, one characterised by issues such as dramatic shifts in the scale and power of major retail buyers in the market, the advent of retailer own brands, and the nature of sourcing and supply chain decisions, issues that are increasingly global in nature. The aim of this research is to explore the nature of relationships between UK high street multiple fashion retailers and their contracted suppliers, many of whom are entrepreneurial firms by most definitions of the term. Four core themes emerge from the literature and provide a framework for the research, namely, power, process, partnership, and people. The research approach was qualitative, and conducted over a period of twelve months. The paper ends with an agenda for future research.