客户作业成本法在客户关系管理中的运用

不同客户给企业带来的利润不同 ,客户间存在的明显差异 ,传统的成本核算方法以产品为导向设计 ,不能识别这种差异 ,不适用于客户关系管理。客户作业成本法以客户为导向 ,采用作业成本法核算客户成本 ,有助于更好的进行客户关系管理 ,帮助企业牢牢抓住最主要的客户。     

"转化"理论在马克思劳动价值论中的地位及其局限

本文认为,马克思的劳动价值论是以“简单商品经济”为基础构建起来的,“转化”理论是马克思劳动价值理论由“简单商品经济”通向资本主义现存生产方式的桥梁,它使马克思劳动价值论不再仅仅局限于“简单商品经济”的范围,而是其全部理论的支点。然而它在马克思的劳动价值理论中并非是一种完全自洽的存在,它在解释资本主义社会现实经济活动方面,本身也存在一些局限,留下了一些值得思考的问题。     

Glamour and Value Strategies on the Tokyo Stock Exchange

This paper evaluates the performance of glamour and value strategies and tests the extrapolation model for the Japanese equity market. In general, value stocks outperform glamour stocks by between 6 and 12 percent per annum for the five years after portfolio formation. Evidence from past, future and expected growth provides strong support for the story developed in Lakonishok, Shleifer and Vishny (1994). It is difficult to attribute the value premia to the difference, if any, in risk factors. In addition, the book-to-market premium is much closer to an arbitrage opportunity than the size premium.     

高等教育主体形态的变化——关于后精英教育的思考

在高等教育由精英教育向大众化教育的转变过程中 ,由于社会的转型 ,教育形态中高等教育的主体也随之发生了变化 ,即出现了后精英教育。后精英教育里的精英们具有批判性和主体性的显著特质 ,后精英教育主体的价值观是“现代化”价值取向与“后现代化”价值取向的综合。     

Consumer value conflicts surrounding ethical food purchase decisions: a focus on animal welfare

Ethical attitudes in relation to meat purchases were studied among urban and rural consumers in Scotland. All subjects perceived at least some ethical issues in relation to animal production systems, in particular, systems keeping animals in close confinement. Welfare‐friendly production systems were viewed as adding value to a food, but this value was not necessarily realizable to producers if purchases occurred only when foods were on special offer. Statements made by individuals were often contradictory, revealing ambivalence, unresolved value conflicts and a general lack of involvement in the nature of meat production. A number of barriers to the establishment of stable attitudes and behaviours in relation to the ethical treatment of food animals were also identified. A key finding of the study is that individuals can hold two views on animal welfare. On the one hand, they may think as citizens influencing societal standards, and on the other, as consumers at the point of purchase. As citizens, they support the notion of animals being entitled to a good life; as meat consumers, they avoid the cognitive connection with the live animal. This paper explores both the citizen–consumer relationship and purchase strategies used by consumers to resolve value conflicts. Lessons for public and commercial policy are highlighted in the context of the Curry Report (2002) which advocates more effective market segmentation where markets are finely attuned to their customers, with the development of a number of assurance schemes discussed in the article.     

产权观下我国企业会计目标构建问题研究

会计目标一直是西方会计界重点关注和研究的问题,近年来,我国会计理论界和实务界也对其投以越来越多的关注。本文试图从企业产权理论和制度变迁的角度,以利益相关者权益保护为主线研究会计目标,理清从受托责任观到决策有用观演进的必然性和合理性,并在分析英美、法德模式会计目标的差异后,结合当前我国会计准则国际趋同的背景,提出我国应确立以利益相关者权益保护为中心、以企业特征为导向、针对不同环境分别选择受托责任或决策有用为核心内容的会计目标构建思想。     

电力商标分析及评估模型的构建

本文分析了电力商标的实质内涵，总结了电力商标的基本特征，在此基础上对商标的评估模型进行了创新构建，新建模型有两大特点：一是将商标收益分割为两部分计量；二是用强度系数进行了调整强化，为电力商标的评估提供一种新思路。     

生态文化旅游的价值评价研究

旅游业已经成为现代经济增长一个新的亮点,特别是生态文化旅游的增长速度更是惊人,而其发展的价值平衡是生态学和经济学必须面对的一个难题。本文依据意大利经济学家帕累托的不均匀分布定律,运用埃奇渥斯盒状分析图,在某一选定的生态资源环境的承载量既定的基础上,从生态文化旅游的价值交换的角度考虑,并且从定性研究转向定量研究,分析研究生态文化旅游的价值帕累托最优曲线,用以筛选生态文化旅游的工程项目。     

工程项目的价值管理问题探讨——价值管理在设计-施工模式中的应用

本文介绍了建筑工程项目中应用价值管理的方法,包括实施的组织、价值体系、工程价值链和研究方法,在设计-施工模式中具体的应用。首先介绍价值管理的理论,然后分析在设计-施工模式中价值管理应用的优势,以及在这种模式中如何应用价值管理。     

浅析人力资本的保值与增值

本文从熵的角度解释了人力资本的贬值问题，认为熵与人力资本有着紧密的联系，并从人力资本的生产过程和使用过程两方面提出了人力资本保值与增值的对策。