公允价值的引入对投资性房地产核算的税务影响

新会计准则对企业的税务影响主要是相对影响,着重表现在对企业所得税费用的影响,但也有绝对影响,即对应纳所得税额的影响。本文结合实例分析新会计准则在投资性房地产等业务处理上适度引入"公允价值"作为会计核算计量模式后的税务影响。     

90年代以来劳动力价值问题研究述评

文章概述了90年代以来理论界在劳动力价值的构成范围、劳动力价值的实现与按劳分配、智力劳动力工资的理论解释问题上提出的许多新的观点并作出了简要的评论。随着社会主义市场经济的发展，还有许多问题，如：劳动力价格背离价值的理论问题，劳动力价格高于价值的现实问题，劳动力的特殊性对劳动力价值的影响等值得深入探讨，以使劳动价值论更好地指导社会主义市场经济实践。     

论知识型组织员工的人性假设及其激励

基于知识型组织员工人力资源的独有特征，提出一种新的人性假设——“价值人”假设，即知识型组织中员工是工具价值与自我价值二维存在的统一体。在“价值人”假设条件下，知识型组织员工管理模式应从传统的“命令-控制”型向“引导-激励”型转变，运用激励的制度安排来激发员工的工作热情。     

An empirical investigation of firm public and private knowledge

Many studies examine firm private knowledge, but purport to be generalizable to the totality of firm knowledge, both public and private. This study demonstrates that public and private firm knowledge are empirically separable constructs that have significant and yet different influences on innovative outcomes. The example of product development effectiveness within this study shows that both public and private knowledge are significantly related to product development quality; however, public knowledge is negatively related to quality lapses while private knowledge is positively related to quality lapses. Copyright © 2002 John Wiley & Sons, Ltd.     

客户作业成本法在客户关系管理中的运用

不同客户给企业带来的利润不同 ,客户间存在的明显差异 ,传统的成本核算方法以产品为导向设计 ,不能识别这种差异 ,不适用于客户关系管理。客户作业成本法以客户为导向 ,采用作业成本法核算客户成本 ,有助于更好的进行客户关系管理 ,帮助企业牢牢抓住最主要的客户。     

"转化"理论在马克思劳动价值论中的地位及其局限

本文认为,马克思的劳动价值论是以“简单商品经济”为基础构建起来的,“转化”理论是马克思劳动价值理论由“简单商品经济”通向资本主义现存生产方式的桥梁,它使马克思劳动价值论不再仅仅局限于“简单商品经济”的范围,而是其全部理论的支点。然而它在马克思的劳动价值理论中并非是一种完全自洽的存在,它在解释资本主义社会现实经济活动方面,本身也存在一些局限,留下了一些值得思考的问题。     

Glamour and Value Strategies on the Tokyo Stock Exchange

This paper evaluates the performance of glamour and value strategies and tests the extrapolation model for the Japanese equity market. In general, value stocks outperform glamour stocks by between 6 and 12 percent per annum for the five years after portfolio formation. Evidence from past, future and expected growth provides strong support for the story developed in Lakonishok, Shleifer and Vishny (1994). It is difficult to attribute the value premia to the difference, if any, in risk factors. In addition, the book-to-market premium is much closer to an arbitrage opportunity than the size premium.     

高等教育主体形态的变化——关于后精英教育的思考

在高等教育由精英教育向大众化教育的转变过程中 ,由于社会的转型 ,教育形态中高等教育的主体也随之发生了变化 ,即出现了后精英教育。后精英教育里的精英们具有批判性和主体性的显著特质 ,后精英教育主体的价值观是“现代化”价值取向与“后现代化”价值取向的综合。     

Consumer value conflicts surrounding ethical food purchase decisions: a focus on animal welfare

Ethical attitudes in relation to meat purchases were studied among urban and rural consumers in Scotland. All subjects perceived at least some ethical issues in relation to animal production systems, in particular, systems keeping animals in close confinement. Welfare‐friendly production systems were viewed as adding value to a food, but this value was not necessarily realizable to producers if purchases occurred only when foods were on special offer. Statements made by individuals were often contradictory, revealing ambivalence, unresolved value conflicts and a general lack of involvement in the nature of meat production. A number of barriers to the establishment of stable attitudes and behaviours in relation to the ethical treatment of food animals were also identified. A key finding of the study is that individuals can hold two views on animal welfare. On the one hand, they may think as citizens influencing societal standards, and on the other, as consumers at the point of purchase. As citizens, they support the notion of animals being entitled to a good life; as meat consumers, they avoid the cognitive connection with the live animal. This paper explores both the citizen–consumer relationship and purchase strategies used by consumers to resolve value conflicts. Lessons for public and commercial policy are highlighted in the context of the Curry Report (2002) which advocates more effective market segmentation where markets are finely attuned to their customers, with the development of a number of assurance schemes discussed in the article.