知识资本计量报告浅探

知识资本管理的前提是对知识资本进行计量报告,从而为知识资本管理提供赖以决策的信息。企业知识资本计量报告已经成为目前国内外理论界研究的一个热点领域。本文首先从知识资本特征出发,提出应将知识资本放在现行的财务会计报告框架外单独地予以计量报告,然后对现存的知识资本计量报告模型进行了分析评价,最后初步提出完善的知识资本计量报告框架的构建思路。     

社区经济自治存在的问题及制度创新

从业主经济自治组织制度建设存在的问题出发,剖析了业主自治组织处境艰难,不能有效行使管理主体的权利,同时也难以承担管理主体责任的原因,进而对北京社区物业管理中业主经济自治组织的制度创新提出了若干建议.     

人力资本产权的实现方式

人力资本要素作为经济发展的根本动力,为越来越多的人所认识。而现行企业产权制度的不完善,严重制约着人力资本作用的发挥,为了充分发挥人力资本的作用,调动其积极性,必须赋予其产权。本文通过分析认为,人力资本产权的实现方式是产权化。     

专利权价值评估的进一步探讨

在对现有专利权价值评估模型进行探讨的同时,又针对专利权的投入与产出均为随机的情况下,根据McDonald和Siegel是否继续生产期权计算公式,提出了修正期权定价法,作为对现有模型的补充。     

REITs在商业地产发展中的运用

REITs是一种可以使广大中小投资者投资房地产并分享稳定收益的方式。随着我国房地产宏观调控政策作用的不断显现,房地产开发企业所面临的融资条件越来越严格。对于开发投资大,回收期长的商业地产开发来说,发展REITs具有重要意义,不仅能拓宽商业地产开发的融资渠道,还可以分散银行体系的经营风险,防范金融业风险。对国内商业地产开发中存在的问题和在商业地产中引入REITs时开发商应做的准备工作进行了讨论,同时结合美国REITs的经验提出了相关政策建议。     

Deriving benefits from conflict resolution: A macrojustice assessment

Effective conflict resolution procedures serve to minimize dysfunctional effects of conflict and maximize functional effects. In the literature on conflict resolution procedures, the effectiveness of procedures has been evaluated primarily from the perspective of the individual. This article suggests that a system-level analysis of the pattern of outcomes resulting from different conflict resolution procedures is a necessary component in formulating a comprehensive framework for the design and evaluation of conflict resolution systems in organizations. The analytic questions addressed by this study concern associations between resolution procedures and outcome patterns in a system created specifically for conflict resolution within organizations: the grievance system. The pattern of outcomes was found to vary with the conflict resolution procedure. It is suggested that this has important implications for effective conflict resolution systems.     

企业合并会计方法国际趋同及其启示

为了实现购买法企业合并会计实施的趋同,FASB和IASB会计准则趋同的阶段性成果是双方于2005年6月30日共同发布的企业合并准则指南征求意见稿.该征求意见稿将对今后的企业合并会计发展产生重大的影响.本文将通过对比来发现企业合并会计处理的趋势,从而为我国企业合并准则具体实施提供参考.     

Innovation, Imitation and Intellectual Property Rights: A Note on Helpman's Model

This note analyses the effect of the policy of tightening Intellectual Property Rights (IPR) on the rate of innovation in the North and on the welfare in both North and South in a model which is otherwise identical to Helpman (1993) except in the concept of knowledge capital. We assume that the South based imitated products do not contribute to the knowledge capital in the North. It is shown that the tightening of IPR raises the rate of innovation in the North and may improve the welfare of both North and South. These results are significantly different from those in Helpman (1993).     

Property rights protection and access to bank loans

Poor protection of private property has limited the access to bank loans by private enterprises in developing and transition economies. Under those circumstances, private entrepreneurs have resorted to various ways of enhancing the de facto protection of private property. Using a dataset of 3,073 private enterprises in China, this paper empirically investigates the impact of political participation and philanthropic activities – informal substitutes for the lack of formal protection of private property – on the access to bank loans.     

Sequencing and the Adding-up Property in Contingent Valuation of Endangered Species: Are Contingent Non-Use Values Economic Values?

This paper presents tests of the theoretical validity of the contingent valuation (CV) method. The validity of CV is especially a concern when involving environmental goods with a predominant non-use value. One test of theoretical validity is the adding-up property that implies that a specific good should be equally valued irrespectively of it is being valued directly or built-up sequentially. In this CV study four independent sub-samples stated willingness to pay for the same composite good, or package, using different sequences. One sub-sample valued the composite good directly, while two sub-samples faced built-up sequences valuing first subsets of this composite good. A fourth sub-sample valued the composite good from a dividing-out approach, facing first the valuation of a larger multi-package. Theoretically expected sequencing effects were observed; the subset goods obtained higher values earlier in a sequence, and the dividing-out approach decreased the stated value for the composite good. Most importantly, these CV data did pass the tests of the adding-up property.