试析林木资产的计价入账方法

林木资产计价入账方法的选择是森林资源资产会计核算的重要问题之一。林木资产计价可供选择的方法主要有历史成本法和现行市价法两种,这两种方法各自有其适用条件、适用范围及优缺点,但相对而言历史成本法更为适合,因此,在对林木资产计价核算时应始终坚持能够用历史成本计价的尽可能用历史成本计价,不具备历史成本计价条件的再考虑用其他方法。     

EXTREME VALUE AT RISK: A SCENARIO FOR RISK MANAGEMENT

This paper uses the generalised extreme value (GEV) distribution to model the extreme losses that are likely to occur during market crashes, in the case of an investor who has long positions in stocks and currencies. The null hypothesis – which tests for normality of asset returns – is rejected due to asymmetry of these returns. We assume that the asymmetric behaviour and volatility of the returns are captured by the shape and scale parameters, respectively, of a GEV distribution. The data set includes stock indices for the United States, Japan, the United Kingdom, Germany, France and South Africa, and the South African rand exchange rates against the US dollar observed from 3 January 2005 to 30 December 2009. In addition, we divide this sample period into two periods: the pre‐crisis period, from 3 January 2005 to 31 December 2007 and the crisis period, from 1 January 2008 to 30 December 2009. We compared the estimates of value at risk (VaR) using an extreme value theory (EVT) model, with the estimates derived from the traditional variance–covariance method and found that during the crisis the 99% extreme VaR estimates are more reliable as they lie within the Basel II green zone. These results suggest that, at higher quintiles, the VaR estimates based on EVT are reliable and more accurate than estimates from the traditional method.     

改善民生：保障人的生存与发展的需要

改善民生就是为了满足人的生存与发展的需要。当前,我国仍然存在对人的生存与发展条件保障不足这一问题。劳动是保障人的生存与发展需要的唯一途径,唯有劳动才能创造社会价值。文章认为,人人必须参加劳动,才能创造社会财富来满足人的生存与发展的需要。重视劳动价值有助于促进收入分配的公平和保障最广大人民群众的生存与发展的需要,这是解决民生问题的前提。保障人的生存和发展应该做到：有劳动能力的每一个人都要直接参加生产劳动,并且因此实现自身的劳动价值;政府和社会要努力实现让每一个有劳动能力的人都能够就业;坚持生产资料公有制原则,让每一个劳动者充分享受他的劳动价值;弱化资本的功能,以劳动为杠杆,推动社会发展和收入分配的公平性。     

主客观价值统一的可能途径及经济学解释

在市场经济条件下,商品价格是供需双方价值的统一,也是主客观价值的统二。商品的客观价值是劳动过程中价值生成和转移与劳动对象禀赋度的统一。衡量商品价值的尺度是历史上的人而不是商品本身。一定的劳动量不一定等于一定的价值量,而一定的价值量不等于一定的商品的客观价值量,它还取决于劳动对象禀赋度。价值与使用价值是同一过程不同阶段表现形式。     

How do trust and property security influence household contributions to public goods?: The case of the sloping land conversion program in China

Trust and property rights are generally considered to influence farmers' behavior regarding resource use and environmental management. Previous studies show that higher trust levels may enhance contributions to public goods. This paper investigates how trust and (land) property rights security influence the provision of one concrete public good: land protection through the Sloping Land Conservation Program in China. The analysis is based on household survey data from Ningxia Autonomous Region in China. From our questionnaire two trust factors are derived and distinguished, using factor analysis: general trust and kinship trust. Farm households are less likely to contribute to public goods when they perceive more secure land rights, but trust has mixed effects on public goods. The results show that general trust and kinship trust may rely on two opposite effects for influencing public goods provision. On the one hand, high levels of general trust may directly enhance people's willingness to provide contributions to public goods (by reduced likelihood to reconvert forest land) when farmers are aware of the positive environmental effects of the program, that's the public goods effect. On the other hand, general trust may also make it more likely that people invest more in their own private goods to pursue their own welfare (a more likely reconversion of forest land to arable land), that's the private goods effect. The final outcome depends on the size and direction of both effects. Compared to general trust, kinship trust is more inward-looking and self- or group-interested compared to more reciprocal general trust. Thus, unlike general trust, kinship trust may have no significant public goods effect on the provisioning of public goods.     

Corporate Venture Capital and Its Contribution to Intermediate Goods Firms in South Korea*

Set by government, corporate, financial and individual sources, venture capitalists in Korea have adapted themselves to the new and uncertain venture capital market through stand‐alone and syndicated investments. The present study raises questions about whether various financial sources contributed differentially to their portfolio firms during the market boom of 2000. Results show that no single capital source showed better performance, and only corporate venture capitalists contributed to intermediate goods firms. The latter finding might reflect the unique ability of corporate venture capitalists to use vertical value‐chain linkages for their investments.     

钢铁工业发展周期及中国钢产量饱和点预测

通过对美国、日本钢铁工业发展阶段的分析和产量曲线拟合,总结钢铁工业发展规律,验证产业生命周期理论的可行性。基于目前我国钢铁工业处于成长期向成熟期过渡阶段的判断,使用产业生命周期曲线拟合预测,得到中国粗钢产量预计在2020年前后达到饱和,饱和值水平约7.7~8.5亿吨。     

生产性服务业支撑制造业价值链升级的实证研究

在后危机时代,制造业应通过转型升级培育持续竞争力。制造业转型升级的重要内容之一是价值链升级。本文通过研究发现,生产性服务业与制造业价值链升级间的相关程度明显。在此基础上,以中国为样本,通过实证分析发现,当前对支撑中国制造业价值链升级贡献较大的生产性服务业是交通运输、仓储及邮政业和批发零售业这些传统服务行业,从而进一步指出,信息传输计算机服务业、金融业和科学研究技术服务业等现代服务业,应是将来发挥支撑制造业价值链升级作用的重点行业。     

思想政治教育中教育价值及教育价值观的探析

教育价值观是教育价值主体对教育价值的一种看法或观点,教育价值观是一种主体性的选择,但其正伪只能由教育实践来检验。