对价方式一致化与对价水平的统一衡量标准

本文将股权分置改革中的对价方式归纳为股本调整类(非流通股股东向流通股股东送股、非流通股缩股、流通股扩股)、现金对价和权证对价三大类,通过归纳两类股东的对价水平评价指标,以及两类股东的对价效用函数变量在一定条件下的相等,通过7个命题依次证明了股本调整类对价方式的完全等效性,以及在忽略一些次要变量的情况下股本调整与现金对价、现金对价与权证对价的等效性,由此得出在一定条件下可以将股权分置改革中的各种对价方式统一起来、以一种单一对价方式表示,以及不同类或者混合的对价方式之间可以比较对价水平的结论.     

森林资源资产化的会计学思考

从会计学角度阐述了森林资源与森林资源资产、森林资源资产化管理与森林资源资产管理等概念,分析了森林资源资产化过程中的森林资源会计确认和会计计量的问题,并对森林资源会计确认和森林资源会计计量问题解决方案进行深入的思考。     

高职院校德育人文关怀的缺失——兼谈《基础》课教学中学生主体作用的发挥

高职院校德育教学中存在人文关怀的缺失问题,过于依赖灌输式教育,忽略大学生的实际需求;重德育知识的传授,轻人文素质的培养;道德实践片面重视形式,忽视大学生主体地位。增强高职院校德育教学的实效性,必须坚持以人为本的思路。结合《基础》课的教学,该文提出了在教学中如何发挥大学生主体作用,提升大学生道德素质的一系列方法。     

关于和谐文化建设的几点思考

和谐文化是指一种以和谐为思想内核和价值取向,融思想观念、理想信仰、行为规范及制度体制于一体,以社会主义先进文化为指导,与和谐社会要求相吻合的思想文化体系。构建社会主义和谐社会是当代中国的主旋律,而建设和谐文化是构建社会主义和谐社会的重要任务。和谐文化的建设刻不容缓,但又任重道远。在和谐文化建设实践中,有诸多深层次问题需要探究和认真思考,其目的是进一步促进和谐文化健康发展,从而为构建和谐社会打牢坚实的思想基础。     

现阶段我国消费品买方市场类型分析与启动市场的政策思考

要有效地启动消费品市场,应深入地研究现阶段我国消费品买方市场的属性与类型。我国现阶段的买方市场是属于有效供给不足与收入分配偏差同时并存的买方市场。这种买方市场是既不同于其它类型买方市场的运行特点,更不同于西方市场经济国家目前所呈现的买方市场运行特点,宏观经济政策的制定必须以此为基础。     

股权分置改革均衡对价

本文根据政策中性原则与套利分析理论推导出市场均衡条件下的股权分置改革对价公式，对46家试点公司和进入全面股改后推出的前两批72家公司对价方案进行剖析，认为部分上市公司对价支付比例存在明显不合理．并利用博弈论的观点分析了试点公司不合理对价方案获得高票通过的原因。最后，对上市公司股权分置改革的时机与成本关系进行了定量分析，认为在一个相对较短时间内解决股权分置问题．对于非流通股东而言最为经济。     

The influence of price on the relationship between involvement and consideration set size

This study examined the relationship between involvement and consideration set size for a product category featuring wide variability in the price and quality of choice alternatives. The use of a heterogeneous choice domain is considered important because it gives consumers the opportunity to make price and quality tradeoffs in the selection of their consideration sets. The results indicate that in such a choice context, the total effect of involvement on consideration set size is positive. A path analysis of the data indicates the reason for this positive relationship was that high-involvement subjects set wider latitudes of acceptance for price and thus were more likely to consider the more expensive models in the choice domain.     

A study on the influence of eWOM using content analysis: how do comments on value for money,product sophistication and experiential feeling affect our choices?

The influence of electronic word of mouth (eWOM) has been heavily investigated in relation to online ratings. However, only a few studies examined the content of eWOM. From the perspective of the consideration sets model, consumers formulate an awareness set, a consideration set and a choice set before making a purchase. We argue that the formulation of these sets is influenced by eWOM based on its volume, valance and content relating to product attributes such as value for money, product sophistication and experiential feeling. In this study, the content of posts relating to Shure professional earphones in the online forum Mingo (www.mingo-hmw.com/forum) was captured and annotated. During the data collection period, Mingo was the sole online forum relating to professional earphones. Without much interference from other online forums, the circumstances of this study closely approximate a laboratory setting. In addition, we collected the actual sales, marketing costs, fault rates and number of retail stores selling the Shure professional earphones for 126 weeks. Our findings show that the weekly volume of posts, their relative number of positive (negative) comments, especially regarding value for money and sound quality, and those posts from the earlier week impinged strongly on weekly sales of Shure products. From the regression models, the explained variance in sales jumps from 0.236 to 0.732 due to the influence of eWOM.     

关于转变我国外贸增长方式的新思考

我国粗放型贸易扩张已面临贸易条件恶化，贸易摩擦增多，低成本比较优势逐步减弱，高资源消耗难以为继的挑战，亟须转变外贸增长方式。但外贸增长方式转变受到贸易体制落后，出口商品结构不合理，出口商品缺乏自主品牌，服务贸易发展滞后等因素的制约。为此，应深化外贸体制改革；以产业结构调整促进出口商品结构优化，创建自主品牌，高度重视服务贸易发展，努力增加新型服务出口业务，实现外贸增长方式由“量”到“质”的转变。     

对学科建设的认识与思考

学科建设是高校建设的核心。本文论述了学科建设的内涵、意义、指导思想、定位、目标；学科建设主要环节的建设要求；学科建设规划、管理以及良好建设氛围的形成。