论矿业权无形资产评估的可行性

论证矿业权制度的设立、矿业权流转及矿业权价值评估的必要性，这仅仅是问题的一方面。另一方面还应揭示出矿业权价值来源于何处，需找到价值补偿的源泉。本文论述矿山地租的形成、表现形式，它与超客利润的联系以及矿产资源开采收益、矿业权使用费和矿业权价值上的具体体现。     

公益创业的意义、困境及其发展思路

公益创业有别于传统创业理念,是社会价值创造的一种新范式。改革成果为公益创业的发展提供资金、技术、经验等支撑,但公益创业在中国还有很远的路要走,还有很多难点制约着公益创业的发展。客观地剖析公益创业发展中公益创业教育匮乏、政府的保障与护航力度薄弱、企业的支持与参与性意识不强、社会舆论氛围的消极性等难点,为探索公益创业发展路径提供针对性探讨。     

价值工程原理在高校教学管理中的应用分析研究

价值工程原理在各行各业中的应用得到了广泛的认可,在高校教学管理中的应用同样不可小觑。本文重点对价值工程原理在高校教师管理中的应用做一分析研究。     

企业国际化与产业集群国际化比较研究

文章认为,经济国际化是当今世界经济发展大趋势。作为一个国家或地区经济国际化发展的主要载体,企业国际化水平或产业集群国际化水平正成为一国或地区经济国际竞争力的重要表现。文章通过比较分析指出,企业国际化和产业集群国际化之间有着共同的内涵和相互促进作用,但在先后次序、主体构成、风险和绩效等方面也有重要差别。     

The social value of income information in a model with market power and endogenous variety

The present paper analyzes the value of public information in a general equilibrium economy with imperfect competition. The welfare effects of an improved information system for perfectly competitive economies have been extensively investigated in the published literature. Schlee (2001) shows that the value of information is always negative in exchange economies if an efficient risk sharing mechanism exists. In contrast, in economies with production, better information reduces welfare provided consumers are sufficiently risk-averse ( Eckwert and Zilcha 2000, 2003 ). In the present paper it will be shown that this result is robust if the production sector exhibits monopolistic competition in the Chamberlinian sense. Even so, the inefficiency of equilibria adds further potential for positive welfare effects of improved information. A model is presented where the degree of market imperfection is positively linked to the value of information. If the markup on competitive prices is sufficiently high, the value of information is positive; that is, better information increases economic welfare.     

The Relationship between Fair Value,Market Value,and Efficient Markets*

This paper proposes that an assumption of reasonable market efficiency is at the essence of the relevance of fair value for financial reporting purposes. The paper's examination of this proposal begins with a review of recent academic literature on market efficiency, and on evidence of inefficiencies and their implications for the ability of the efficient market hypothesis to explain what market prices represent. It concludes that there is wide acceptance in this literature that a reasonable level of efficiency can generally be presumed to exist in active, well‐regulated capital markets. The paper examines the essential attributes of a reasonably efficient market for fair value measurement purposes, and some basic implications for its reliable estimation. This is done in comparison with the provisions of the fair value measurement standard of the Financial Accounting Standards Board (FASB) (Statement of Financial Accounting Standards [SFAS] No. 157). It is concluded that the concept of reasonable market efficiency could provide a sound conceptual framework for defining fair value that is founded in real, observable market prices. It is demonstrated that, in contrast, SFAS No. 157 does not provide a clear, unequivocal concept of fair value, and that it permits estimates of fair value that have no demonstrable basis in real, observable market prices. Nevertheless, it appears that arguments typically put forward by the International Accounting Standards Board and the FASB for the relevance of fair value for financial reporting purposes do imply a presumption of reasonably efficient markets.     

价值工程在建设项目投资控制中的应用

在项目建设过程中,当我们将价值工程的理念应用于工程项目管理的投资控制领域时,建设项目投资自然而然地成为价值研究的对象。我们可以将建设项目的功能加以分析,然后与具体实施外部环境、经济技术的要求及投资估算相对应,应用价值系数评价来进行建设项目实施方案的创新,然后确定实施方案或者对实际方案进行改进,可以达到提高投资决策及实施水平的目的。     

利益偿还请求权价值和性质探析

票据利益返还请求权作为票据法上一项特殊权利,在其性质方面争议颇多,我国学者普遍认为其是一种特别请求权。笔者认为特别请求权说并不能反映利益偿还请求权的本质,反而把该权利的性质变得更加深不可测。本文探讨了票据利益返还请求权的价值、性质,认为票据利益偿还请求权是一种不当得利请求权。     

我国自然资源收益分配存在的主要问题探析

本文分析了我国自然资源收益分配中存在的主要问题,包括:自然资源价格过低、自然资源开发的社会成本补偿不足、各权益主体收益分配不公平、政府权益实现方式错位,以及政府内部收益分配不公等。     

网络营销背景下的旅游企业客户关系管理

网络营销时代的到来为旅游企业客户关系管理提供了便利条件.运用客户关系管理可以改变我国旅行社小、散、弱的特点,能真正把旅游市场进行有层次的细分,具有全员营销的功能.