草原生态系统各类服务功能价值评估

文章通过对草原生态系统服务功能价值的详细评估,得出草原地区各种土地利用类型的各类服务功能价值。经过比较和分析认为：（1）草原生态系统的间接服务价值高于直接服务价值,其中土壤形成与保护、废物处理、生物多样性保护、气体调节与气候调节等价值尤为明显。（2）湖泊、水域的单位面积服务价值高,耕地、未利用土地的服务价值相对较低。（3）林地面积小,服务价值不高,且长势不好。因此,在草原开发利用过程中,应注意保护草原作为北方生态屏障的各类间接服务价值,重视和保护草原地区的沼泽地和湖泊,强调科学地植树造林,最后还应该积极应对草原退化的各种现象。     

草原地区旅游价值的评估

本文以内蒙古自治区四子王旗为例,利用环境与资源经济学中旅行费用法研究草原旅游利用价值。得到四子王旗草原生态系统的旅游价值为641.67万元人民币,是四子王旗草原旅游统计收入的12.47倍,说明草原旅游目的地蕴含着巨大的旅游价值。但是,这种价值的实现必须建立在草原旅游生态系统健康安全的基础上,需要旅游目的地选择合理的发展模式,保障生态系统安全。     

土地利用变化及生态系统服务价值响应

本文采用土地利用动态度、土地利用综合指数这两个定量化模型,对2003-2010年内蒙古包头市达茂旗的土地利用变化及由土地利用变化所引起的生态系统服务价值的变化进行了分析.结果表明,达茂旗土地利用结构变化显著,总体的土地利用程度逐年降低,生态系统服务价值也随着当地经济的发展逐渐下降.因此,今后达茂旗的发展一定要提高土地利用效率,注重生态环境质量,合理规划土地利用结构,从而实现土地资源可持续利用和生态、社会、经济的可持续发展.     

商业网站价值评估理论方法探讨

在互联网经济日益繁荣的今天,各类商业网站层出不穷。面对着万般千种的商业网站,风险投资者如何判断这些网站是否真正具有投资价值呢?笔者通过分析商业网站的运营模式等相关因素,对一般性商业网站的价值评估方法进行了探讨。     

关于资产评估价值的探讨

关于资产评估价值的探讨刘玉平资产评估是一门应用性、操作性较强的学科。但是，任何学科都是建立在科学理论基础之上的，有着深厚的理论基础。资产评估价值是资产评估中必须明确的问题。如何理解资产评估价值的涵义及其特征，我们进行了初步的研究①。为了系统把握资产评...     

人力资源价值的评估方法研究

人力资源价值的评估方法,一般有货币性评估方法和非货币性评估方法.在货币性的评估方法中,目标管理法比较简单易行,收益现值法比较科学严谨,是进行人力资源价值评估的理想选择.无论采用哪种货币性评估方法,都不能忽视非货币性评估方法的重要作用.     

网络企业价值评估方法的探讨

新世纪,网络经济的发展更加迅速,网络企业也变得愈加的成熟。网络企业与传统企业有很多差异,在对网络企业进行评估时,传统的价值评估方法遇到了极大的困难。本文探讨的内容就是在前人已有的研究基础上对现有的网络企业价值评估方法进行改进,提出了模糊评判法在网络企业价值评估中的应用。     

网络企业价值评估方法的探讨

新世纪,网络经济的发展更加迅速,网络企业也变得愈加的成熟。网络企业与传统企业有很多差异,在对网络企业进行评估时,传统的价值评估方法遇到了极大的困难。本文探讨的内容就是在前人已有的研究基础上对现有的网络企业价值评估方法进行改进,提出了模糊评判法在网络企业价值评估中的应用。     

森林价值评估体系及其方法综述

美国生态经济学家Robert Costanza等人认为．生态系统服务的重要性之所以在政策决策中被忽视．主要原因是在现行的市场运行中没有被考虑,或者生态服务或生态资产的价值没有被足够量化。近年来．生态系统价值评估成为相关领域研究的一个热点问题。森林生态系统的价值评估是国际评估界研究最多的一类生态系统价值评估。     

浅述知识产权价值评估的方法

随着人类迈入知识经济时代,知识产权在社会中发挥着越来越大的作用,成为了推动社会经济发展的重要力量。作为当今社会活跃的生产要素,实际中会涉及知识产权转让,交易等活动。而知识产权价值评估是其中一个必不可少的重要环节。本文在简要介绍了知识产权的概念及其特点后,详细介绍了知识产权的价值评估方法并分析它们的优缺点及其适用性。     

环渤海地区盐田评估方法的探讨

环渤海地区有着丰富的海盐生产资源,近年来,随着盐化工业的加速发展,投资收购盐田者十分踊跃。同时沿海风力发电设施的建设与公路建设需要征用盐田,从而需要对制盐企业进行补偿。这一经济形势增加了大量的盐田资产的评估业务。本文就该地区盐田的评估方法进行了探讨,以飨读者。     

The Restoration Methodology for Valuing Goodwill

A method is proposed by which the goodwill of a business may be valued whenever the conventional accounting method is not available. This ‘restoration’ methodology involves using a combined cost and income approach to value the benefits a hypothetical purchaser of an operating business obtains, by reference to the costs, delays and risks it avoids, by acquiring the operating business rather than the business's identifiable assets alone. Such a value approximates that of the goodwill of the business. To provide some guidance as to how the restoration methodology might be used in a real situation, the actual sale of an interest in the Gove bauxite and alumina joint venture business is considered, where the existence and value of the business's goodwill was a factor in determining whether land‐rich stamp duty was payable in respect of the transaction. When the benefits gained by the purchaser of the Gove business are identified by reference to the costs, delays and risks it avoided by purchasing the business rather than the assets, it is not difficult to understand why such a sophisticated purchaser paid (and a pre‐empted purchaser was prepared to pay) an amount equal to or greater than the value of the business's identifiable assets in order to obtain those benefits.     

The Challenge of Valuing Patents and Early-State Technologies

The enormous risk of commercializing inventions is not captured by standard valuation models and can cause their results to be wildly misleading. As a consequence, the valuation results seem irrelevant to managers and investors, and the models are not used in key business decisions. This article is about building relevant valuation models for patents and early-stage technologies.
The importance of valuing innovation goes beyond the details of dueling models. Numerous academic studies have placed innovation at the center of economic growth. Improved valuation models for patents and early-stage technologies can help to attract capital and facilitate transactions, thereby strengthening incentives for innovation.
As this review demonstrates, however, valuing patents and early-stage technologies is a difficult problem with no easy answer. One must choose and then customize a model to match the salient features of the application—and even then, the analysis will often provide at best a range of possible values. But even if quantitative real options models are likely to be of limited use in many cases, real options thinking has a major role to play in both "framing" the valuation and guiding the management of patents and early-stage technologies.     

The Role of Accounting Information in Valuing Unlisted Shares

Little research has been conducted on how professional accountants value unlisted shares. The study reported in this paper analyses the accounting and other data drawn from 185 actual unlisted share valuation reports within seven major Canadian accounting firms to estimate a model of and to explain variations in the values placed on unlisted shares.

The findings suggest that valuation of unlisted shares can be explained largely in terms of historic accounting data, the main sources being earnings, earnings stability and asset book value. A high degree of consensus on the importance of variables was found across accounting firms. The implications of these findings are discussed.     

Valuing the Potential Transformation of Banks into Financial Service Conglomerates: Evidence from the Citigroup Merger

The merger between Citicorp and Travelers Group on April 6, 1998 could have emitted two relevant signals for firms that provide financial services. The first signal is the endorsement by two prominent financial institutions that benefits from cross‐selling of bank services with insurance services, brokerage services, and other financial services can be realized. The second signal is that regulators will allow the combination of commercial banking with insurance underwriting and full‐service brokerage, paving a path for similar combinations in the future. We document a favorable share price response for commercial banks, insurance companies, and brokerage firms, which supports the argument that the merger sets a precedent for other combinations between banks and nonbank financial services that will facilitate cross‐selling and efficiencies.     

Valuing long-term leases: The option to redevelop

Long-term leases on property are popular in many jurisdictions, both with private vendors and with local governments who want to retain future control over land use. A puzzling issue for vendors and purchasers has been how to value these leased properties relative to fee-simple properties. Simple present-value models suggest that there should be little difference between the price of fee-simple land and the price of long-term leases. Transaction prices in Canada on 80-year to 100-year residential leases, however, are 20 percent to 40 percent less than comparable fee-simple properties. We outline a financial model for valuing leased properties. The value of the option to upgrade or redevelop is considered. We show that the large part of the discount of leased properties from fee-simple properties can be explained by this option to redevelop.     

不良债权资产价值的估价基础和方法

债务人自身财务与非财务指标反映出的企业综合价值是决定债权资产价值的内在因素,应作为研究和探讨债权资产价值的基础.在实际工作中,根据计算过程中债权保障参数的不同选择,有综合评价法和清偿比例法两种确认债权资产价值的方法.     

试析概率理论在机器设备评估中的应用

本文论述了被评估机器设备种类繁杂、拥有数量又多时,如何运用统计的概率理论--抽样调查方法.该方法既能推断出总体指标所在的范围,又能确定总体指标在这个范围内的把握程度.     

进口设备评估中的税项计免问题探析

进口设备评估中的税项计免是一项值得重视的问题.进口税项主要包括关税、增值税和消费税.本文依据国家的相关税收政策并结合评估理论与实际,具体分析了进口设备评估中的税项计免.