PSC指标在VFM评价中的应用研究

英国是PFI/PPP模式的发起者和主要推广者。采用了PSC指标为基准的评价方法来获得最佳的VFM。本文研究表明:PSC指标的应用随着PPP项目在全球的开展并不具有广泛意义,分别受到来自实践和理论的质疑。这对建立我国的VFM评价体系有一定启示作用。     

价值工程在清代文化元素产品开发与服务决策中的应用

清代文化元素文化产品设计与开发的设计师和工艺师都希望设计的艺术产品能在市场竞争中获得成功。这就需要运用价值分析方法改进现有产品,降低材料费用。清代元素文化旅游产品开发的目的就是为社会提供更多的令人满意的产品,增加产品的销售量、多盈利,最有效的方法是改进设计、改进结构、提高产品质量,从而降低成本,而VE方法正是降低成本、增加利润的最有效方法之一。     

基于榜样认同耦合效应的大学生社会主义核心价值观培育机制研究

榜样是引领时代思想潮流的先导者,是社会主义核心价值观在现实社会的人格化缩影,是大学生成长成才的行为标杆。榜样认同则是大学生将社会主义核心价值观转变融合为日常化的生活实践,通过耦合效应,相互影响,形成社会一致认可的行为标尺和参照系。本文尝试分析了榜样认同耦合效应在社会主义核心价值观中的引领导向作用,讨论了当前社会中,核心价值观培育养成中的挑战性问题,试图利用榜样认同的耦合效应,契合大学生需求,通过以点带面,着力实践,发挥榜样认同的联动作用,构建社会主义核心价值观的培育新路径。     

The new goods margin in new markets

We analyze the role of the new goods margin in the Baltic countries’ exports and imports growth during the 1995–2008 period. Using the methodology developed in Kehoe and Ruhl (2013), we define the set of least-traded goods as those that account for the lowest 10% of total exports and imports in 1995, and then trace its growth in several markets including the Baltics’ main trade partners, the European Union and Russia. We find that, on average, by 2008 least-traded goods accounted for nearly 50% of total Baltic exports to their main trade partners. Moreover, we find that increases in the share of least-traded exports coincided with the timing of the trade liberalization reforms implemented by the Baltic countries. Least-traded imports also grew at robust rates, but their growth was lower than that of exports, accounting for slightly less than a quarter of total imports, that is, about half of the exports value. Moreover, we find that the shares of least-traded imports from the EU 15 and from Russia started diverging around the time the Baltic countries joined the EU, with the EU 15 share increasing and the Russian one declining. We also find that the Baltics’ share of least-traded exports outpaced that of other economies in Central and Eastern Europe. Finally, exports of new goods from the Baltic countries suffered noticeably during the Global Financial Crisis. After the crisis ended, the restart in new goods exports growth displayed mixed patterns.     

Altruistic, egoistic and biospheric values in willingness to pay (WTP) for wildlife

We attempt to measure general attitudes and ethical beliefs towards preservation, as well as the importance of each of the three considered value orientations (biospheric, egoistic and altruistic) in WTP estimates. In the present study, we apply the GAC scale to a contingent valuation exercise for the recovery of the common murre (Uria aalge) in Galicia (Spain). Up to now, only a few studies in the field of environmental and ecological economics have analyzed value orientations under the Environmental Concern (EC) framework, obtaining mixed results. In the present work, we conclude that ethical aspects affect the individuals decision making process, and that value orientations play an important role in the pro-environmental attitude formation. These value orientations affect willingness to pay (WTP) estimates for environmental goods.     

我国寿险公司市场价值评估体系刍议

市场价值评估方法作为一种衡量现代企业整体价值的新型手段逐渐被寿险公司采用,但是在市场价值评估的过程中仍存在一些问题,需要进行改善。本文在借鉴相关文献研究成果的基础上,结合自己的理解和实践,对市场价值评估体系应用以及存在的问题做了进一步的探析。     

艺术价值构成中的美和道德

关于艺术的价值构成问题一直是一个争论不休的话题,本文通过纵向和横向两方面的考察,对中外古今存在着两种完全对立着的艺术价值论--道德价值说和审美价值说做了深入剖析,在此基础上指出艺术的价值实现体现于艺术文本对审美与道德两个层面的价值关怀,因此本文立足于当下艺术创作的现实,强调在艺术价值的全面实现中,偏废任何一面都会使艺术受到损害.     

巩固社会主义核心价值体系主导地位的思考

社会主义核心价值体系主导地位主要体现在这一价值体系为执政党所选择和认可,也为广大党员干部和理论工作者所追求和信仰,同时能够主导社会价值,成为社会成员精神追求的核心和灵魂。当前我国社会主义核心价值体系主导地位的巩固面临着市场经济的负面影响、社会政治体制的不完善、社会文化的多元化等方面的挑战。为此,我们必须探索巩固社会主义核心价值体系主导地位的新方法,努力实现理论建设向实践建设、价值评价向行为准则、规则规范向行为示范“三个转变”。     

论附加价值会计

建立附加价值会计,是现代会计的发展趋势。文章在阐述附加价值会计理论含义的基础上,将附加价值会计与传统财务会计进行了比较分析,认为附加价值会计能够更为准确反映企业的财务信息,协调各方关系,减少企业的短期行为,是联系微观会计和宏观会计的纽带。     

Accountability and legitimacy in earth system governance: A research framework

Along with concerns over the effectiveness of earth system governance, ways of enhancing its accountability and legitimacy are increasingly coming to the fore in both scholarly debate and political practice. Concerns over accountability and legitimacy pertain to all levels of governance, from the local to the global, and cover the spectrum of public and private governance arrangements. This conceptual article elaborates on the sources, mechanisms and reform options relating to more accountable, legitimate and democratic earth system governance. We proceed in four steps. First, we conceptualize accountability and legitimacy in earth system governance. Second, we place questions of accountability and legitimacy within the larger context of earth system transformation, which, we argue, poses special challenges to the pursuit of accountability and legitimacy. Third, drawing on the contributions to this special section, we analyze different sources and mechanisms of accountability and legitimacy and their effects on the democratic potential and effectiveness of governance. Fourth, in concluding, we outline reform options that may help alleviate persisting deficits in the democratic potential of earth system governance.