论公务员财产申报和公开制度的法律价值

公务员财产申报和公开制度作为廉政建设的一项重要内容。近年来,它的出台引起了社会各界的普遍关注。尽管实行公务员财产申报和公开势在必行,但也存在诸多阻力致使公务员财产公开在我国迟迟不能推行。对公务员财产申报和公开制度的法律价值分析尤为重要,特别是结合公务员团体的自由的财产性和公共利益优先性以及人的理性惧怕不确定性等因素。因为这些因素是公务员财产申报和公开制度中的自由与安全价值的冲突时,价值抉择背后深层次的原因。     

企业资产证券化业务的特殊价值与可行性研究

企业资产证券化是一种以专项计划为载体的企业未来收益权或既有债权证券化的融资方式,是融资方式变革的一个方向。在探讨企业资产证券化性质的基础上,分别从实体经济发展、资本市场发展、企业发展及证券公司自身发展等角度,分析了证券公司开展企业资产证券化业务的特殊价值;又依据基础环境、自身优势、市场前景等因素,论证了证券公司开展企业资产证券化业务的可行性。     

公允价值计量对盈余管理的影响

公允价值仅仅是为了提高会计信息质量相关性而引入的一个计量属性,公允价值计量与盈余管理之间并无必然联系。但是,由于现阶段我国资本市场发展还不完善以及公允价值理论本身在运行中的一些缺陷,公允价值的引入很可能会成为上市公司进行盈余管理的工具。     

虚拟价值的影响因素及典型经济特征

影响虚拟价值的五个主要因素是:认知、信息、文化、体验、制度。在广义虚拟经济中,虚拟价值的非边际性使企业垄断定价权成为可能,垄断定价权是广义虚拟经济边际报酬递增的重要原因,垄断定价权在广义虚拟经济中具备正面的合理性和必然性。     

It's a secret: Marketing value and the denial of availability

Marketing thrives on secrets, yet surprisingly little formal attention has been paid to how the marketing of secrecy and the secrecy of marketing can play a significant role in contemporary organizations. We draw upon the fields of organizational studies, psychology, and marketing to develop a typology of secrets that reflects their marketing value and their knowledge value. Marketing secrets can have value to the firm (strategic value), to the customer (marketing value), or to both parties. Based on these two dimensions, we identify four different types of marketing secrets: (1) appealing secrets have high strategic value, as well as high marketing value; (2) mythical secrets mean little to the firm but a lot to the customer; (3) plain secrets are critical to the firm but are irrelevant to customers; and (4) weak secrets have neither strategic value nor marketing value. Our typology enables academics to formulate research questions regarding secrecy in marketing, and serves as a guide for practitioners in the construction of strategies that can exploit the strategic value of secrets by ‘romancing’ them, and increase their knowledge value by ‘educating’ the secrets.     

城镇内部行业收入差距成因的实证研究

运用2012年中国劳动力动态调查微观数据,结合Heckman样本选择方法,估计垄断行业和竞争行业的收入方程,结果发现,垄断对行业收入的影响远大于性别、教育、工作经验等个人特征。运用Shapley值分解方法,考察各因素对我国城镇内部行业工资差距的贡献,结果发现,人力资本因素对行业收入差距的贡献最大。分行业看,人力资本因素能够解释垄断行业收入差距的一半左右,管理岗位对竞争行业收入差距的贡献最大,性别因素对竞争行业收入差距的贡献高出垄断行业两倍,非农户口在解释垄断行业收入差距时的贡献要远大于竞争行业。因此,缩小我国行业收入差距,亟需打破行业垄断壁垒,提高劳动者的受教育水平,减轻劳动者地区间流动障碍。     

基于经济增加值的企业全面预算管理研究

基于经济增加值的企业全面预算管理是以价值创造为战略导向,以经济增加值为核心业绩指标的一种高效预算管理方法。本文将考虑资金机会成本的经济增加值作为核心业绩指标贯穿于全面预算管理的全过程,提出了基于经济增加值的企业全面预算管理方法。在介绍经济增加值由来和内涵的基础上,提出了全面预算管理基本框架,对全面预算管理体系的构建进行了阐述。按照全面预算管理框架结构,将经济增加值这一核心业绩指标导入全面预算管理的全过程,依次就EVA预算编制方法、EVA预算执行、预算差异分析和预算考评激励四个预算管理环节的具体构建程序和方法进行了探讨,并以一般企业的一般情况为蓝本,为企业基于经济增加值的全面预算管理体系的建立提供了方向和建议。     

企业价值及其实现的思考

马克思主义价值哲学的研究不能仅仅停留在基础理论的层面上,更应走向现实的生活。在分析经济学、管理学等领域相关观点和理论的基础上,运用马克思主义价值哲学的理论和方法,提出企业价值是企业作为一种客体对作为主体的社会和企业自身需要的满足关系,是企业对社会和企业自身的生存和发展的积极作用。企业价值实现是企业价值活动的最终目标,是企业创造价值的活动及其产品对社会和企业自身需要的实际满足,是客体的潜在价值向现实价值的转换,其具有能动性、主动性、超越性等主体性特征和通过创造产品和服务来满足他人和社会的需要,以实现自身价值的间接性的特点,在不同的历史阶段具有不同的特点。     

Customer segmentation using unobserved heterogeneity in the perceived-value–loyalty–intentions link

Multiple facets of perceived value perceptions drive loyalty intentions. However, this value–loyalty link is not uniform for all customers. In fact, the present study identifies three different segments that are internally consistent and stable across different service industries, using two data sets: the wireless telecommunication industry (sample size 1122) and the financial services industry (sample size 982). Comparing the results of a single-class solution with finite mixture results confirms the existence of unobserved customer segments. The three established segments are “rationalists”, “functionalists” and “value maximizers”. These results point the way for value-based segmentation in loyalty initiatives and reflect the importance of a multidimensional conceptualization of perceived value, comprising cognitive and affective components. The present results substantiate the fact that assuming a homogeneous value–loyalty link provides a misleading view of the market. The paper derives implications for marketing research and practice in terms of segmentation, positioning, loyalty programs and strategic alliances.     

The role of lifetime activity cues in customer base analysis

This paper develops the notion of lifetime activity cues in customer base analysis. The authors first discuss the impact of lifetime indicators, such as customers' conceptual response to marketing activities, and then demonstrate how such lifetime cues can be embedded into the Pareto/NBD model. The authors theoretically analyze the implication of this additional behavioral indication on the model's predictions. In an illustrative example, they aim to establish an intuitive understanding of the effects of such information. Evidence from the cellular phone industry supports the relevance of this concept: The empirical study finds a substantial improvement in predictive accuracy in two independent holdout samples. The study concludes with a discussion of the managerial relevance of the proposed approach and opportunities for further research.