资产减值准备的相关实务处理分析

资产减值准备规范了企业对资产减值的判断标准、计量及损失的处理,为真实反映企业资产提供了政策依据。文章通过对不同情况下的资产减值准备分析,结合实际工作,对如何进行相关会计处理进行了实例分析。     

资本成本:概念的演进、困惑与思考

资本成本是现代财务理论的核心概念,是架构财务理论体系的基础.资本成本的重要作用并不局限于微观层面,其在中观、宏观层面的应用价值也在不断地被学界挖掘出来.历经百余年的发展,资本成本已经逐渐成为一个科学而严谨的学术概念.然而,从性质上讲,资本成本既是投资者要求的报酬率,又是资本投资项目的取舍率,两者缺一不可,由此引发了人们对于资本成本性质的广泛争议:资本成本到底有谁决定?这一争议具体体现为资本成本估算技术的复杂化及其应用的混乱性.     

Complexity, Governance and Constitutional Craftsmanship

Economic policy is commonly treated as a vehicle for selecting among possible allocative outcomes within an economy. An economy, however, is a complex network of relationships whose patterns can be understood but whose details can be neither predicted nor controlled. Because of this complexity, allocative outcomes are not direct objects of choice. They are simply emergent consequences of human interaction that takes place within some framework of governing rules and conventions. All economic policy can do is modify some of the rules that govern this interaction. Economic policy is thus constitutive and not allocative in character, being centrally involved in shaping the character of the regime that governs our relationships with each other.     

Post-acquisition Integration as Sensemaking: Glimpses of Ambiguity, Confusion, Hypocrisy, and Politicization

ABSTRACT   Though many studies have examined post-acquisition integration challenges, they have mainly focused on rationalistic explanations for the difficulties encountered in post-acquisition integration. There remains little knowledge of how the 'irrational' features of post-acquisition decision-making may impede organizational integration. This study attempts to bridge that gap by examining post-acquisition decision-making from a sensemaking perspective. The paper presents an in-depth analysis of a merger between a large Finnish furniture manufacturer and three smaller Swedish furniture companies. By focusing on the sensemaking processes surrounding integration issues, we uncover four interrelated tendencies that illuminate why the frequent problem of slow progress during post-acquisition integration occurs: inherent ambiguity concerning integration issues; cultural confusion in social interaction and communication; organizational hypocrisy in integration decision-making; and the politicization of integration issues.     

影响在校大学生对未来迷茫的学校因素分析

通过对十六所高校进行大学生对未来迷茫的学校因素分析的调查中,对大学生迷茫的学校因素进行了探讨"大学生迷茫"现象依旧是当代高等教育的热点。中国社会调查所、中华英才网的调查显示:迷茫并不是一个个别现象,大多数学生都曾或正在经历这种煎熬。本文将结合心理学的理论知识,从个体心理发展的角度探究"大学生迷茫"现象的原因,从而对症下药,为大学生走出"迷茫"怪圈作出指导。     

Political, Ideological and Economic Determinants of Abortion Position: An Empirical Analysis of Stale Legislatures and Governors

A bstract . The Supreme Court's decisions in the 1989 Webster and 1992 Casey cases shifted the focus of abortion legislation from the federal to the state level. In light of this shift, the factors that affect the position taken by state level office holders on abortion is examined using state level data. Results of a probit analysis show that a governor's position on abortion is significantly influenced by the governor's ideology as well as the abortion demand of his or her constituency. Similar probit analyses for state senates and stale houses shows that a constituency's abortion demand as well as factors representing the constituency's demand for access to legal abortion services significantly affect the position both legislative bodies take on abortion. Policy maker's ideology is found to play a significant role in shaping state senates' position on abortion, but not the positions of state houses'. This last result is consistent with the proposition that policy makers who have a narrow constituency, such as state house members, have less freedom to make decisions based on their own ideology and are more beholden to the views of their constituency, all else equal.     

虚拟联盟中人才共享的困惑与辨析

虚拟联盟竞争优势的形成已从资源基础和一般的核心能力理论转向基于人才共享的具有不断创新功能的核心能力,但在虚拟联盟的具体实际中,人才共享的障碍仍然存在,它们根深蒂固,且盘根错节,桎梏着人才共享的实现,为解决虚拟联盟中人才共享障碍,可采用创新人才共享的观念、联盟内部构建规范的人才市场、构建人才信息资源共享库、营造良好的人才共享环境等相应对策。     

戴尔变革之惑

曾几何时,“直销”成为戴尔的代名词,缔造了傲视PC业界的戴尔神话,但这一神话逐步被残酷的市场现实所打破。近几年来,戴尔一直面临在PC业务市场份额降低的困境,在2006年其PC老大的地位最终被惠普取代。     

手机:暗战恋战乱战

回顾中国整个手机市场的发展历程,大致可以分为摩托罗拉时代、三足鼎立时代和百花齐放时代等三个主要时代.……     

Prudence and Constitutional Rights

ABSTRACT . In The Calculus of Consent, Buchanan and Tullock argue for institutional safeguards to ensure maximal benefit for all members of a community against the potential tyranny of the majority. I extend this idea by introducing prudential concerns and argue that they ought to be factored into the decision making that constructs such safeguards. Specifically, I see the safeguarding of prudential concerns for all members of society as a matter that should be secured from the random fate of the political process by constitutional provisions.     

Political Leadership,Conflict and the Prospects for Constitutional Peace

The emphasis in constitutional political economy has been that new rules and institutions can be devised that improve the welfare of a society. Given the number of societies that are infected with political conflict and as a result lower levels of welfare, this paper attempts to analyse why we do not see more constitutional conventions aimed at eliminating conflict. The key idea is that expressively motivated group members may create incentives for instrumentally motivated group leaders such that it leads them to choose conflict rather than compromise. Nonetheless, it is not argued that such a peace is impossible to obtain. This leads to a further question, that if such a constitutional agreement could be found, would the expressive perspective alter the conventional instrumental perspective on the sort of constitutional reform that should be undertaken?     

Opting-Out: the Constitutional Economics of Exit

The central aspect, which makes markets operate differently than governments, is the ability of market actors to "exit" from future interactions. This point is applied to constitutional analysis, with an emphasis on the constitutional possibility of individuals or groups in a society "exiting," wholly or partly, from the political community or from specific institutions within such. Hobbesian and Lockean states-of-nature are sketched using a common framework of some simple games, and the Lockean solution to the danger of tyranny is formalized. This solution is compared to the typical interaction in a market economy, where the possibility of "exit" from future interactions with disagreeable parties introduces severe restrictions on the possible exploitation. This analysis is extended to the political sphere, and it is argued in general terms that a constitutional set-up utilizing a semi-Lockean right to "exit" (e.g., federal structures with rights of secession, voucher systems, etc.) could be an efficient guarantee against sub-optimal solutions and function so as to reduce redistributive conflicts and make welfare-increasing transactions possible.     

现实教育中的困惑:素质教育与应试教育

素质教育从提出到现在已接近有二十多年的时间,从应然讲,素质教育的理念已应深入人心,但从实然上看,当今中国依然是"应试教育"的天下,并且现实中的种种教育现象使得素质教育每每陷入两难的境地。其实,这两难现象的背后有着其深刻的历史及现实的原因。所以,教育改革,应基于我国的实际情况,应在实践中推进,在政策中推进,在加大教育资源的投入中推进,否则,操之过急只能有碍于教育的发展。     

Punishing Abortion: Duty,Morality, and Practicality in Early 20th‐Century France

Debates over the legality and morality of abortion in Europe, especially France, were quite different in the early 20^th century than they became in Europe and America after widespread legalization. Instead of focusing on the potential rights of the unborn, politically powerful pro‐natalist activists and their less influential neo‐Malthusian adversaries debated the need for larger populations, the role of abortion in facilitating sexual immorality, and the economics of single motherhood. The fetus was largely ignored as most French people continued to hold pre‐modern views of abortion prior to fetal movement as the morally neutral act of restoring delayed menstruation. French juries often showed leniency to women who aborted, although they more frequently voted to convict abortionists, especially midwives.     

巨亏5.5亿美元:中航油是怎样垮掉的

"中航油曾经何等辉煌.从七年前萎靡不振的小公司,直至发展到事发前的几十亿资产,从贸易公司发展到中国石油业的第四大巨头,我们付出了太多辛苦,可是一夜间所有的一切都灰飞烟灭了".中航油一位人士谈到中航油因亏损5.5亿美元在2004年11月29号向新加坡法院申请破产保护的时候,言语中透露出哽咽.     

Henry George on Chattel and Wage Slavery: The American Social Philosopher Condemned Both Forms as Immoral, Irrational Denials of Equality

Abstract . In the writings of Henry George two types of slavery are mentioned: chattel (human) and industrial (economic), or wage slavery. Greater attention is paid to the latter than to the former. In fact, chattel slavery was typically referred to only as an example or analogy in the analysis of issues that were of more fundamental concern to George: wealth, property, land, etc. Nonetheless it is possible to construct from these references a remarkably comprehensive critique of human servitude on three levels: practical, economic, and philosphicotheological. Practically, chattel slavery is inefficient and a hindrance to technological discovery and production. Economically, it does not increase the wealth of the political economy, the “Greater Leviathan.” Philosophico-theologically, it denies the natural equality of human beings, and is based on erroneous assumptions concerning the rightful basis and nature of property. Economic (industrial) or wage slavery is worse, however. Chattel slavery is a dead or dying institution as George writes, whereas the more cruel and relentless industrial servitude is alive and growing.     

规划师下乡的实践困惑与破解路径——基于北京市乡镇责任规划师一线工作的思考

鼓励引导规划师下乡服务,是提升乡村规划建设管理水平、强化乡村振兴人才支撑的重要举措.基于北京市朝阳区SH乡责任规划师的工作实践,认为当前下乡规划师存在如何更好发挥技术优势、处理好与本职工作冲突、更加积极主动且公平地被考核等诸多困惑.提出破解困惑的可能路径,即建立健全规划师与乡镇"双向选择"的招募机制、积极构建灵活高效的工作机制、强化规划师沟通对接机制和创新完善考核激励机制等,以进一步激发下乡规划师工作激情,充分发挥其在乡村振兴中的作用.