Review of tourism resources valuation

Tourism resources valuation is now a hot issue of the science of tourism resources, resources economics and environmental economics. This paper reviews research progresss on tourism resources valuation, introduces its theoretic basis, and elaborates two classical valuation methods： TCM and CVM. And two existing problems are discussed Firstly, tourism resources value constitution system is still under dispute. This paper puts forward the Value constitution system based on present value categories. Secondly, tourism resources valuation methods need further studies because both TCM and CVM have deficiencies. Finally, the paper points out the development direction of tourism resources valuation.     

The measurement and decomposition of nonuse values: A critical review

We critically review the literature that claims that existence values, or nonuse values in general, are a large and measurable component of total value for certain environmental resources. Our concern is not with the question “do nonuse values exist?” For some individuals they surely do. Rather, our concern is with two interrelated questions: are there operationally meaningful theorems which might lead to the specific measurement of nonuse values, and do we in fact have a body of credible evidence which shows that nonuse values, particularly components of any nonuse value, are “large”? We find nothing in the way of operationally meaningful hypotheses which would permit the estimation of values attributable to specific motives of individuals. We find no credible basis for claims related to either the measurement of existence and other motive-related values or claims for the “large” relative size of such values. In short, we question the conventional wisdom that such values are measurable and that they are significant as a component of total value.     

Component efficient solutions in line-graph games with applications

Recently, applications of cooperative game theory to economic allocation problems have gained popularity. We investigate a class of cooperative games that generalizes some economic applications with a similar structure. These are the so-called line-graph games being cooperative TU-games in which the players are linearly ordered. Examples of situations that can be modeled like this are sequencing situations and water distribution problems. We define four properties with respect to deleting edges that each selects a unique component efficient solution on the class of line-graph games. We interpret these solutions and properties in terms of dividend distributions, and apply them to economic situations. This research has been done while the third author was visiting Tinbergen Institute at the Free University, Amsterdam. The research is part of the Research Programme “Strategic and Cooperative Decision Making” at the Department of Econometrics. Financial support from the Netherlands Organization for Scientific Research (NWO) in the framework of the Russian-Dutch programme for scientific cooperation, is gratefully acknowledged. The third author also appreciates partial financial support from the Russian Leading Scientific Schools Fund (grant 80.2003.6) and Russian Humanitarian Scientific Fund (grant 02-02-00189a). We thank three anonymous referees for their valuable comments.     

高技术企业财务报告的改良：价值报告

高技术企业在内在特质、价值体现、价值增值方式等方面与传统企业呈现出差异性，其财务报告改进的重点在于反映企业价值，报告企业如何创造价值以及如何把这些创造价值的活动更有效地与市场进行沟通。高技术企业价值报告应披露有关财务核心能力、无形资产、智力资本、社会责任和价值链等相关信息。     

An Empirical Investigation of the Resource-based Antecedents of Customer Value in Turbulent Environments in China

With the increasingly turbulent environment and the significant role of customers in business success, creating and delivering superior customer value by deploying unique competences of a firm has been winning more attention. However, studies of customer value seem rather divergent and fragmented, and few studies, if any, have been conducted to identify the distinctive capabilities that determine the effective and efficient creation and delivery of customer value. This paper tries to bridge such gaps and explores the fundamental antecedents of customer value in turbulent environments in perspective of a resource-based theory. Based on the structural equation models developed, we find that technological competences, integrative competence and strategic flexibility are the key resource-based antecedents of customer value while no evidence is found to support the impact of marketing competences on customer value. Furthermore, only the moderating role of marketing turbulence in the relationship between customer value and strategic flexibility is detected and supported.     

农业产业化经营中利益相关者关系、目标选择与实现方式

本文指出,农业产业化经营的利益相关者是农业价值创造和价值实现的重要影响因素,正确处理好利益相关者关系,有利于保障和提升农业利益,有利于农业价值创造与农业价值实现,这包括农户与龙头企业、政府、中介组织、合作经济组织以及龙头企业与协会之间的关系。农业产业化经营要以产业运作过程商品化、利益分配合理化等方式,实现农业价值创造最大化和农业价值分配最优化的农业产业化目标。     

浅析上市公司股利信息在价值投资中的应用

根据信号传递理论,股利政策传递了会计利润所不能传达的信息,股利政策能较为真实的反映一个公司的价值。文章通过对上市公司的分配方案的分析,揭示其利润分配的真实动因,解读管理者传递的公司内部信息,从而预测其未来发展前景,评价其投资价值。     

基于价值链思想的作业成本法研究

首先,论述了基于价值链思想的成本管理方法如何弥补传统成本管理方法存在的诸多局限性;而后,对基于价值链思想成本管理的具体应用——作业成本法(ABC)进行研究,对其传统模型加以改进;同时,对存在的主要问题构建简单数学模型加以解决。     

关于价值导向业绩评价模式的探讨

传统的以财务指标为基础的业绩衡量系统在实际运用中存在许多弊端。本文对建立价值导向的业绩评 价模式进行了探讨。在介绍其基本操作程序的基础上,主要探讨了建立该种业绩评价模式的前提、关键及优点。     

关于期权薪酬会计计量方法的思考

股票期权薪酬计量方法的选用一直以来都存在争议,采用不同的计量方法会直接影响到股票期权会计信息的真实性和透明度。本文通过对分别运用内在价值法、最小价值法和公允价值法中的B-S模型和二叉树模型对期权薪酬价值的计算分析,来说明何种计量方法能最有效地实现期权薪酬核算的目的。