论财务管理中稳健性原则的应用

企业要想获得收益 ,就不能回避风险。本文主要从财务管理的角度 ,探讨了应用稳健性原则使企业在财务活动中减少风险损失的问题。     

以科学发展观为统领推进企业文化建设——浅谈科学发展观对企业文化建设的指导意义

科学发展观的第一要义是发展,核心是以人为本,基本要求是全面协调可持续,根本方法是统筹兼顾,其实质是要实现经济社会又好又快发展;而企业文化建设是以人为中心,以文化引导为手段,以激发员工的自觉行为为目的的一种企业经营管理方法,其实质是要促进企业实现又好又快发展.文章通过对科学发展和企业文化的关系进行分析,论述了用科学发展观统领企业文化建设的必要性     

中国既判力理论的建构基础——从历史发展与嬗变的比较法视角分析

古罗马时期所创造的＂一事不再理＂原则,包括诉讼系属和判决的既判力两层含义。由于＂一事不再理＂原则合乎逻辑地向前发展,近现代既判力理论在承继了判决的既判力这一内涵的基础上也有所发展。既判力理论和＂一事不再理＂原则虽然在内涵上有所区别,但两者存在共同的逻辑前提和制度目标,结合概念、制度和实践相互作用的分析方式,这可以为中国既判力理论的建构提供一种分析框架,在此基础上,有利于深入探讨中国既判力理论的建构原理。     

近代西方社会福利思想历史演进述评——一种历史观的形成与发展

在资本主义的发展进程中,近代西方社会福利思想的历史演进主要围绕以下几个选择进行:以"经济-政治经济"分析框架选择为基础的关于"市场和政府"的运行机制,关于"个人和集体、国家"的责任主体,关于"效率与财富创造、公平①与财富分配"的核心理念。进过几个世纪的演进,综合分析框架下强调多元机制和多元责任主体的折中型的、体系化的社会福利思想逐渐形成,但其独立的核心理念并不很明确。     

智能型无纸记录仪的应用技术和经济性分析

随着科技发展,智能型无纸记录仪已经发展成为一种技术非常成熟的产品,智能型无纸记录仪的应用,不仅解决了目前本厂有纸记录仪测量技术工艺落后、备品备件购买困难的问题,同时每年还可以为企业节约一笔可观的材料费用。     

Dividend Policy Irrelevancy and the Construct of Earnings

This paper analyzes the characteristics of earnings in valuation settings where the dividend policy is irrelevant to equity value. The paper first demonstrates an equivalent characterization of dividend policy irrelevancy (DPI) in a general linear dynamic. It then proceeds to show how DPI leads to ideal and practical constructs of earnings and examines their analytical properties. We further demonstrate that earnings properties can be used to deduce the core approach in practical equity valuation – namely, measures of growth in expected earnings explain the price to forward earnings ratio. However, unlike dividends, free cash flow cannot generally be claimed to be irrelevant to value.     

论我国民事诉讼中“高度盖然性原则”的适用

由于现实性的需要,高度盖然性原则被适用在民事诉讼中。实践证明,该原则的适用在弥补现有判案原则方面具有重大的现实意义。但是,该原则在实际应用中所暴露出的问题也不能忽视。应该从量化高度盖然性原则的适用标准和提高法官的职业素质和职业道德两方面入手,逐步完善高度盖然性原则在《民事诉讼法》中的运用。     

Economic issues in recycling end-of-life vehicles

This research paper evolves from problems related to the environment as the result of today's product-based society and especially the end-of-life management of cars. The purpose is to identify key elements in car-scrapping approaches with the potential to meet the following three goals:

• containing the environmental damage from end-of-life cars,

• improvement of current end-of-life car management from an environmental and resource utilization standpoint, and

• fostering manufacturing of scrap-adapted/recycled cars.

An attempt is made to analyze how financial resources could be organized for the ELV recycling system. A few suggestions have been made in order to foster attainment of the above-mentioned goals through an extended producer responsibility through requisite market oriented financial support.In short, this paper takes a look at the economic feasibility and ingredients for success of a market for recyclables. It lays emphasis on some kind of transparency at the economic and technical levels.     

GASB Statement No. 34:Research Opportunities

This article describes researchable issues arising from GASB Statement No. 34 , prescribing a new government reporting model. An overview of that statement is followed by a discussion of two researchable issues, detailing research questions, relevant methodology, and expected contributions. Remaining topics are described, with comment on that method most likely to lend insight. Colleagues are encouraged to commit to answering the questions posed, particularly those critically dependent on research being conducted during the implementation phase. Insights can be gained in such important conceptual and applied areas as valuation, aggregation, allocation, incentives, budgeting, inter-generational equity, users' understanding, independence, and cost/benefit tradeoffs.     

我国私募股权基金监管刍议

私募股权基金的监管模式主要有行业自律和政府监管两种,国内对此还存在很多争议。借鉴美国行业自律的监管模式,本文提出我国私募股权基金的监管模式应以内部监管为主,引入托管人机制加强内部治理,在此基础上构建我国私募股权基金的监管体系。