如何抓住国企改制的关键——一个国企改制失败引发的思考

动态联盟 (VirtualEnterpriseAlliance,VEA是 2 1世纪信息社会生产的主流组织形式 ,选择和确定联盟伙伴是建立动态联盟的关键环节之一。盟员的正确选择对提高联盟企业的总体竞争力有着极其重要的作用。本文在构建动态联盟盟员的实施评价体系基础上 ,提出一个修正的AHP算法 ,     

Accounting for Option–based Compensation: The Economic Cost Approach

The intrinsic value approach amortizes over the life of the option, the difference between the stock price on the date of the grant and the exercise price of the option. The fair market value approach amortizes over the life of the option, the market value of stock options on the date of the grant. These approaches do not reflect the changes in the option–based compensation cost after the grant date. This paper proposes an economic cost approach that not only adjusts for the changes in the value of the options during its life but also records the issuance of the stock at fair market value on the exercise date.     

一项关于农村五保供养制度的实证研究——以闽北地区为例

农村五保供养制度是一项具有中国特色保障鳏寡孤独残疾人基本生活权益的制度,也是我国农村社会保障体系的重要组成部分。在实地调查的基础上,分析了闽北地区农村五保供养的现实状况,提出了未来建设农村五保供养制度的若干思路。     

我国液体生物质燃料开发问题与制度方法创新

当前,液体生物质燃料开发已经成为一个世界性实践问题.本文结合我国及云南实际,分析液体生物质燃料开发进程中的问题及其成因,进而从制度与方法方面提出我国液体生物质燃料开发的思路.     

企业知识管理绩效综合评价案例研究

知识管理是现代企业管理的重要内容。正确分析和评价企业的知识管理绩效，对于促进企业知识管理、提高企业知识管理水平以及增强企业竞争优势，具有重要的现实意义。文章构建了企业知识管理绩效评价的指标体系，并运用模糊综合评价模型对企业知识管理绩效进行了综合评价。     

Replacement Investment: Optimal Economic Life Under Uncertainty

Replacement investment is essentially a regenerative optimal stopping problem; that is, the key decision concerns when to terminate the life of existing plant – and hence when to start over again. This paper examines this optimisation problem within a continuous time framework and studies the qualitative and quantitative impact of uncertainty on the timing of new investment (and the criteria that should be used for terminating the life of existing plant).     

Choice of Distribution System in the New Zealand Life Insurance Industry

Using 1988–93 panel data drawn from the New Zealand life insurance industry, this paper examines empirically the notion that the choice of distribution system is an efficient contracting solution to incentive conflicts between owners, managers and sales agents in life insurance firms. Consistent with what was hypothesised, the empirical results suggest that choice of distribution system is distinguished by organisational form, firm size, and sales commission. However, contrary to expectations, the variables representing product diversity and asset specificity were found not to be statistically significant. The empirical results thus lend mixed support for prior predictions.     

试论生态林业系统的时空观

生态林业系统具有时间、空间两个序列的开发前景。长周期,大跨度的生态林业生产可以分解为复合的短周期方式,使生态意识与经济效益有机结合。空间组合的多层次立体开发有效地利用了光、热、水、土资源,并获得最大生物量;地域组合着眼宏观,注重研究大型骨干及网络性生态工程问题。     

论生态经济系统稳态

本文论述了生态经济系统非平衡稳定态的概念、特性及其实现的途径。指出生态经济系统稳态,是非平衡的,对外全面开放、激烈竞争、充分利用涨落作用,对内协同、有序、自组织、自适应、自催化、且有非线性作用和支配性、良性运转、进展演替的耗散结构状态。生态经济系统平衡的提法应被生态经济系统稳态的概念所取代。     

国有股减持的困境与出路

随着战略管理的观念与技术在我国企业管理中的应用 ,战略成本管理在我国企业中的推行势在必行。企业在从传统成本管理向战略成本管理转变中 ,应特别注意树立正确的成本管理思想、拓展成本管理的范围以及改变现有的生产方式三方面问题。