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11.
本文认为,企业人力资产的确认与计量应与人力资源管理紧密结合,同时应将“区别考评制度”引入对企业人力资产的确认及对人力资源价值的计量中,并对原有个体和整体人力资源价值的计量模型进行了改进。 相似文献
12.
企业家能力与企业成长:基于中国经验的实证研究 总被引:62,自引:0,他引:62
本文基于国内277家企业调查的数据,确定了测量中国企业家能力的四个维度:战略能力、管理能力、政府关系能力和社会关系能力,并对企业家能力差异性之根源,以及企业家能力对企业成长的贡献进行了分析。经验数据表明:企业家能力的发挥将受到经济结构和企业家背景因素的影响,尤其是后者的影响更为显著;相对于战略能力和管理能力,企业家的关系能力对企业成长的贡献出现一定程度的弱化;企业家对企业绩效的直接贡献十分有限,其主要功能在于培育组织能力。 相似文献
13.
资本计量既是重要的理论问题,也是涉及微观经济活动的现实问题。在资本计量问题上,西方经济学由于对资本概念内涵有着不同的理解,提出了许多不同的计量方法。这些方法有的在理论上存在逻辑问题,有的与现实经济生活相差较远。本文认为,马克思主义经济学对资本概念的理解既解决了资本计量的理论问题,又符合现实经济生活中会计实践需要,科学地揭示了资本实质,对经济生活具有根本的指导意义。 相似文献
14.
人力资源价值会计货币计量方法综述 总被引:1,自引:0,他引:1
人力资源价值会计是发展至今比较成熟的人力资源会计模式,对其计量方法的研究成果颇丰。本文通 过总结国内外较成熟的人力资源价值货币计量方法,为进一步开展这方面的研究提供条件和根据。 相似文献
15.
Robert P. Gray 《Abacus》2003,39(2):250-261
IAS 39, Financial Instruments: Recognition and Measurement (IASB, 2000), requires assets to be marked to fair value if held-for-trading, available-for-sale purposes, or if they are derivatives; held-to-maturity securities, originated loans and originated securities are measured at amortized cost, providing they are not held-for-trading. Financial liabilities are measured at amortized cost except those that are held-for-trading or derivatives. A proposed amendment would accommodate improved fair value measurement of financial instruments. Commercial banks are greatly affected by any accounting standard concerning the recognition and measurement of financial instruments, whether related to assets or liabilities. This article demonstrates that the existing and proposed standards perpetuate the mismeasurement of interest rate risk for commercial banks. Under IAS 39 banks that have a balanced position, that is, no interest rate risk, counterfactually could show large changes in income through interest rate changes. An alternative accounting treatment, full fair value reporting of financial assets and liabilities, including all loans and deposits, is offered. Presently fair value data are mandated as footnote disclosure. 相似文献
16.
George J. Staubus 《Abacus》2004,40(3):265-279
The two views to be addressed here are the Chambers/Sydney view that accepts only one measurement method—current net realizable price—and the Staubus/mainstream view that accepts several measurement methods in the same financial report. These two views became well-established in the literature of accounting in the 1960s and their proponents have clung tenaciously to their oft-criticized positions for some forty years. However commendable their original expositions may have been, their continuing existence does no credit to the small coterie of accountants now interested in theory.
This article is aimed at 'narrowing the areas of difference' between adherents to the two views by isolating fundamental bases for them and exposing the reasoning supporting their structures. In a nutshell, they differ in their objectives and they can be expected to survive unless their adherents agree on the objectives of financial reporting. 相似文献
This article is aimed at 'narrowing the areas of difference' between adherents to the two views by isolating fundamental bases for them and exposing the reasoning supporting their structures. In a nutshell, they differ in their objectives and they can be expected to survive unless their adherents agree on the objectives of financial reporting. 相似文献
17.
Visitor experiences have been identified as critical for the sustainable management of tourism destinations. However, researchers have given limited attention to how to measure visitor preferences for different, newly proposed experiences, especially in nature-based tourism contexts. This paper aims to capture potential visitors' preferences for nature-based visitor experiences that would alleviate pressure on the iconic summit of Mount Warning, Australia. Findings reveal a preference for passive rather than active experiences. Consistency between the four measurement approaches used was high. Future studies should consider adopting multiple measures to underpin evidence-based management that informs the design of nature-based tourism experiences. 相似文献
18.
Wessel M. Badenhorst 《Accounting Perspectives》2014,13(3):173-188
As the overview of the current state of research within this paper shows, the debate around fair value measurements is far from over. This paper analyzes fair value measurement requirements in a controversial scenario, namely when a control premium exists. The analyses of the paper show that, while measurement rules around control premiums could have a material impact on fair value measurements and the financial statements as a whole, significant fair value measurement issues remain unresolved. The conclusion is that fair value measurements should include or exclude control premiums consistently. It is argued that including control premiums for all fair value measurements is the most faithful representation of the underlying economic phenomenon. This paper contributes to the fair value measurement debate by comparing the merits of alternative fair value measurements for control premiums and highlights an area where researchers, investors, and other users should exercise caution when evaluating financial statements. 相似文献
19.
本文利用非参数路径收敛设计,建立了测度政府投入驱动经济增长效率的方法。基于浙江省级公立医院2005~2008年的数据,本文发现经典的Malquist指数和线性回归估计方法无法识别政府投入对技术进步和效率改善的影响。研究表明,2005年5月至2006年10月和2008年7月至2008年12月期间,政府投入显著促进了浙江省级公立医院技术进步,生产率大幅提升;然而,在2006年10月至2008年7月期间政府投入失败。这一结果不仅论证了本文测度方法的有效性和应用的可行性,同时也纠正了投入产出比导致的直观错误判断。 相似文献
20.
Stephen P. McKenna Alice Heaney Jeanette Wilburn A. Jackson Stenner 《Journal of medical economics》2019,22(6):516-522
AbstractPatient-reported outcome measures (PROMs) are used to collect information directly from patients. They may cover several different types of outcomes ranging from symptoms, functioning, utility, satisfaction, through to quality-of-life (QoL). They generally consist of self-completed questionnaires that can be administered by means of hard copies or in a range of electronic formats. PROMs vary considerably in terms of the constructs they assess, the care with which they are developed, and their scientific quality. However, none of the PROMs available approach the quality of measurement achieved by measures/instruments used in physics. PROs are examples of latent variables. These are not directly observable, but can be inferred from, for example, responses to a questionnaire. The only measure of a latent variable that approaches the quality of measurement achieved by the physical sciences is the Lexile Framework for Reading. This framework is based on a construct theory that grew out of an analysis of several available reading measures. A specification equation was generated that was able to link the construct theory to scores obtained with the Lexile measure. A fundamental requirement of this quality of measurement is that the data collected with the model fit Rasch Measurement Theory (RMT). It is argued that PROM developers should aspire to match this level of measurement sophistication if their instruments are to provide valid insights into the impacts of disease and its treatment. 相似文献