企业财务管理目标的合理选择——企业价值最大化

财务管理目标是企业在特定的理财环境中通过组织财务活动和综合处理财务关系所要达到的根本目的.本文在分析我国目前关于财务管理目标的观点的基础上论述了企业价值最大化是财务管理目标的合理选择.     

基于G—L法的中日韩农产品产业内贸易实证研究

本文实证研究了中日韩三国四大类农产品产业内及产业间贸易的发展状况。研究表明,中国与日韩之间的农产品贸易方式正在逐渐改变,经济发展水平存在一定差异的中韩和日韩之间产业内贸易占主导地位,而经济发展水平差异较大的中目两国则以产业间贸易为主。最后根据实证结果提出优化发展中日韩三国农产品贸易的建议。     

从美国金融危机看我国公允价值的运用

美国金融危机中对公允价值会计问题的争论再次引起对公允价值的关注。本文就我国是否继续推行公允价值、如何有效推行公允价值展开了论述。     

谨慎应用公允价值计量属性的再思考

作为证券市场一项重要游戏规则,新会计准则的颁布实施对A股市场产生了深远影响。2007年和2008年许多上市公司股价发生了大幅波动,利润也发生了较大波动。公允价值计量的应用是导致某些上市公司利润大幅波动的重要原因之一。公允价值计量模式下,经济环境和风险状况的变化以及企业自身信用的变化,都会引起企业经营业绩忽高忽低,给投资者造成企业经营不稳的印象,进而误导财务报表使用者作出错误投资决策。上市公司应建立健全并充分披露同公允价值计量相关的决策体系,公允价值变动收益的确认应贯彻谨慎性要求。应将公允价值变动收益作为递延收益处理,其价值未实现前不得计入利润表、不得分配。     

湖南服务业全要素生产率变动的实证研究

本文使用基于DEA的非参数Malmquist指数方法研究了1996-2005年湖南服务业中的9个行业的全要素生产率的变动状况,并将其分解为技术效率和技术进步.结果表明,在这期间,湖南服务业全要素生产率的平均增长率为5.8%,其增长的主要动力是技术效率的提高;服务业大部分行业的全要素生产率水平都有一定程度的提高,但是增长、降低交替,而非持续增长;10年间除了1998年几乎所有各行业的生产率水平都在下降,而其他年份则各有改善.     

广义基本解方法求解具有一类特殊热源的热传导方程反边界值问题

给出一种求解具有一类特殊热源的非齐次热传导方程反边界值问题的无网格方法,即广义基本解方法．该方法将问题的解分成特解和相应齐次问题的解两个部分：齐次解用基本解方法求解,而特解则是利用源项的特殊性由相应的特征方程的基本解近似得到．最后给出数值例子说明该方法的稳定性和有效性．     

Market-based capabilities and financial performance of firms: insights into marketing’s contribution to firm value

While there is recognition that market-based capabilities contribute to a firm’s financial performance, the exposition is largely conceptual (Srivastava et al. Journal of Marketing 62:2–18, 1998; Journal of Marketing 63:168–179, 1999). Using a resource based view of the firm, the present study proposes that (1) market-based assets and capabilities of a firm impacts (2) performance in three market-facing business processes (new product development, supply-chain and customer management), which in turn, influence (3) the firm’s financial performance. It develops related hypotheses and tests the framework empirically. The study also examines for the first time the interrelationship among the three business processes and their impact on the market value of firms. Further, the study examines the moderating influence of two organizational variables—size and age of the firm. Overall, the major contribution of the study is that it offers a process linkage between capabilities, process performance and financial performance. The results of this research will provide strategic insights to managers on optimal customer management, product development and supply chain strategies.

The evolving brand logic: a service-dominant logic perspective

The meanings of brand and branding have been evolving over the past several decades. This evolution is converging on a new conceptual logic, which views brand in terms of collaborative, value co-creation activities of firms and all of their stakeholders and brand value in terms of the stakeholders’ collectively perceived value-in-use. The authors argue that this new logic parallels and reflects the related, evolving service-dominant (S-D) logic in marketing. They provide an historical account of the branding literature, organize it into eras, and connect it to the evolution in marketing as captured by S-D logic. The analysis provides further support for the S-D logic of marketing and suggests a related research agenda for furthering the understanding of brand and branding. It also suggests that marketing managers might benefit from investing resources in building strong brand relationships with all of their stakeholders and a service-dominant firm philosophy built around brand value co-creation.     

基于指标法和主成分分析法的地区优势产业选择与评价

利用重要的单指标对包头市的优势产业进行了粗选,结合包头市的实际情况,设计了包头市优势产业评价的指标体系,选择了比较城市,运用主成分分析法,选择出了包头市的优势产业。     

酒店顾客体验价值理论研究

顾客体验价值已被视为现代酒店竞争优势的新来源.体验价值是一种新的顾客价值,包括功能性价值和情感性价值,另外还有盈溢效应.酒店顾客体验价值的驱动因素由品牌形象、地理位置、有形产品、无形服务和物有所值五部分构成.酒店顾客体验价值的创造模型由识别关键竞争要素入手,在形成明确的营销战略之后,通过一系列体验价值驱动因素的作用,使顾客形成独特的体验,最终为酒店创造出完美的顾客体验价值.