Goodwill—an Example of Puzzle-Solving in Accounting—a Reply

Grinyer and Russell's (G&R, 1992) contention that Ma and Hopkins (1988) have imposed the mutually exclusive rules of the valuation-based paradigm on the matching-based paradigm that underlies accounting practice is overly defensive and misguided. Our 1988 paper was an attempt to throw light on why there was so little agreement on the rules governing the treatment of goodwill. G&R's comment does not change our view that the only answer to the 'puzzle' lies in the lack of a full understanding of the nature of goodwill.     

浅谈铁路基层车务段汽车管理及费用控制

目前铁路基层车务段管理范围日趋扩大,较大的车务段甚至包括特等站、编组站等在内的大小几十余个站,点多线长的特点势必使与生产密切相关的汽车费用大幅上涨,因此也对车务段汽车管理及费用控制提出了更高的要求,针对目前汽车管理的现状及难点,深入分析,查找控制汽车费用的关键因素,提出了可行的费用控制方案,取得较好的控制效果。     

The effect of sporting success and management failure on attendance demand in the Bundesliga: a revealed and stated preference travel cost approach

This study examines the private consumption benefits of sports attendance using revealed and stated preference data from 28 Football Bundesliga teams across three divisions. Survey respondents were presented with positive (sporting success) and negative (management failure) scenarios and asked for the number of game trips if each scenario occurred. The results of a pooled random effects Poisson model show that travel costs and ticket price have a significant negative effect on the number of home game trips. The weighted consumer surplus per game trip including travel costs and ticket prices is €345. Consumer surplus per game trip was found to change by €41 (first division) and €98 (second and third division) if the positive scenario occurred and by €39 if the negative scenario occurred.     

Examination of Multiple Criteria in Health Technology Assessment for Application to Instrumental Analysis

Abstract:

The instrumental-ceremonial dichotomy is the analytical concern emphasized in instrumental analysis by original institutional economists for making welfare decisions. Paul Dale Bush and Wolfram Elsner explained that warranted criteria are required in order to conduct instrumental analysis. The concern for criteria led to an examination of multiple criteria decision analysis in health technology assessment in order to improve instrumental analysis. Health technology assessment (HTA) is one of the most active and extensive areas of analysis for policy making because medical technology changes very rapidly, expenditures on it are high and growing, it can harm as well as help, and there is intense personal concern by citizens who want wellness. Although HTA, especially with regard to the analysis of multiple criteria, has made considerable progress, its appraisal has been a disappointment. Thus, the purpose of this paper is to critique aspects of multiple criteria HTA in order to further develop instrumental analysis.     

浅谈电热毯的火灾危险性及火灾原因鉴别方法

本文结合电热毯火灾的特点和案例,分析了电热毯火灾的危险性,通过不同方法对电热毯火灾进行原因鉴别并总结方法,针对火灾特点,提出了电热毯火灾的预防措施。     

以灵活的方式实现产品配送——浅析中小型石油套管生产企业的成品配送方式

在国内石油开采是传统的国家垄断性行业,其中油井钻探所用的石油套管也是由国家大型钢铁企业的其中几家供应。而近些年由于国家政策的调整,石油开采和钢铁制造企业都有民间资本加入,中小型石油开采企业和中小型钢铁制造企业的供应链也逐步形成。而民营石油开采企业的订单往往是总需求量小,品种繁杂,供货时间紧。因此,成品低成本而有效地配送一直是企业面对的最大难题,通过在成品配送实际操作中可能出现的情况对配送方式进行分析,同时提供一些可操作方式。     

Cost Accounting,Ethical Accountability,and Accounting Principles

This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.     

带时间限制的最小费用运输问题的网络流解法

研究了带时间限制的最小费用运输问题,在分析了运量与运输时间关系的基础上,把运输时间划分成与运量无关和与运量有关的两部分;进一步根据已知的运输时间与运量的函数关系,把带时间限制的最小费用运输问题转化为最小费用最大流问题,给出了求解该问题的方法,并通过实例进行了计算。     

《萨班斯法案》孰是孰非:基于成本与效率(收益)的分析视角

《萨班斯法案》的出台堪称注册会计师行业的一件大事，从理论上看，该法案各项条款的出台确实具有积极的意义，但仍然存在缺陷，它更多地强调监管的作用，而监管的效率往往不如制衡的效率；它更多地强调经济处罚和刑事处罚的作用，而这两种处罚却必须以民事赔偿为前提，并最终使作假行为的作假成本大大高于作假收益。     

论建设项目前期的工程造价合理确定

投资估算是控制工程造价的源头，是开展工程造价管理后续工作的关键，尤其在工程建设投资多元化的当今，能否合理确定投资估算、设计概算，将影响到投资资金筹措和计划的落实。章就如何合理地确定工程造价提出了建议。