价值链分析在无形资产确认计量中的运用

在现代知识经济条件下,无形资产的重要性越来越多的被人们所认识,无形资产的范围也在不断扩大。如何有效识别、确认、计量企业的无形资产成为研究的重要课题。本文在界定无形资产的范围的基础上,提出了无形资产识别机制应具备的条件,并以此为基础提出了以价值链分析方法为工具,对无形资产进行确认和计量。     

人力资源管理中"以人为本"的几种认识误区

在人力资源管理中坚持"以人为本",顺应了当今世界管理发展的一个新趋势.这是进一步提升人力资源管理的方向和指南.但在实际工作中由于缺乏正确的理解和深入分析,不少人在认识上容易形成片面性,走向极端,形成一些认识误区,造成对人力资源管理工作新的阻碍.     

不起诉裁量制度的价值分析与重构

不起诉裁量权是与起诉便宜主义密切相联系的,法律赋予检察官对于起诉与否的选择权。各国立法对检察机关享有不起诉裁量权的大小持有不同的态度。我国立法对不起诉裁量制度所蕴含的丰富而深刻的价值内涵予以认可,赋予了检察机关不起诉裁量权。但也存在着不足,主要表现在对不起诉裁量权的过度限制从而抑制其功效的发挥,因此,我国应采取有效措施,补正现行制度的缺陷,推动相关制度的进一步完善。     

Opportunity recognition in technology transfer organizations

The task of recognizing valuable technological opportunities is crucial for the organizations in charge of transferring technology from universities and publicly funded research institutes to the market. Difficulties in understanding the true commercial potential of an application result in failed subsequent commercialization and excess costs of technology transfer. This paper describes how the task of opportunity recognition is performed in five Technology Transfer Organizations (TTOs). The analyzed TTOs had different degree of independence to the structure of the parent and make use of information and competencies acquired through their formal and informal network ties.

创业拼凑、机会开发与新创企业创业绩效关系研究

对于新生弱小的新创企业而言,创业拼凑不仅仅是企业行为层面的被迫选择,更潜移默化地转变为企业战略层面的主动决策。在创业拼凑助力新创企业提升创业绩效的问题上,机会开发成为逻辑-行为-结果中关键的一环。从机会开发行为视角,探索创业拼凑决策逻辑对创业绩效的作用机理。实证结果发现,均衡型机会开发、创新型机会开发在创业拼凑与创业绩效的关系中分别存在部分中介效应,相比于创新型机会开发,创业拼凑与均衡型机会开发的匹配有利于获取更高的创业绩效。该研究对于新创企业决策逻辑形成和机会开发选择具有指导意义。     

信息产业发展的问题探索与机遇寻求

信息产业的发展创造了巨大的社会财富,拉动经济增长。本文从通过分析信息产业的现状,指出在发展信息产业过程中必须解决的几大问题,并结合信息产业面临的新机遇,提出建议。     

基于公平就业的反歧视策略探讨

劳动力市场就业歧视集中表现为就业机会、劳动报酬和就业保障等方面的歧视,而引起歧视的原因主要在于制度上、监督上和法律上的缺失。因此,展开反歧视行动,必须从这三方面入手,设计合理的制度,政府切实监督市场运行,法律上制定更有操作性的条款,使得劳动力市场的歧视行为得到有效控制。     

金融危机下中国服务业前景与对策分析

随着美国次贷危机在全球范围引起金融危机的逐步升级,危机已由虚拟经济波及到实体经济,同时随着产业结构的高级化,此次金融危机自然会波及其比重日趋上升的第三产业服务业。如何改变现状,寻求新的突破,是每一个涉足服务业的企业需要考虑的问题。本文简要分析了金融危机对第三产业的巨大影响,同时重点探究了我国服务业在当前危机下蕴藏的机遇与挑战和应对危机的改革措施。     

The housing bubble and a new approach to accounting for housing in a CPI

Over the course of the recent house price bubble in the United States, the price of homes rose rapidly from 1999 Q4 to 2005 Q4 (11.3% annually as measured by the Case-Shiller index, and 8.4% annually as measured by the Federal Housing Financing Agency) but slowly as measured by owner equivalent rents (3.4%), so measured core inflation remained relatively docile during this period, since only rents are used to measure inflation for housing services in the United States. Over the last several decades, the US Bureau of Labor Statistics (BLS) has experimented with both rental equivalence and user cost approaches for accounting for owner occupied housing (OOH) services in the CPI. We explain the basics of these approaches, and outline the BLS experiences with using them. This assessment leads us to conclude that the time has come to try a new approach: the opportunity cost approach. We argue this approach has advantages over both the conventional rental equivalence and user cost approaches, though it embeds components of the measures for both those approaches and builds solidly on the research of Verbrugge and others at the BLS. Also, we take up empirical issues that must be faced regardless of which of the approaches discussed is adopted. We explain how the repeat-sales and various hedonic regression methods can be placed in a common framework, thereby facilitating understanding of the properties of and the tradeoffs between the methods. We also consider measurement complications that arise because the land and structure components of properties depreciate at different rates.