商品储存中盘点及削价的会计核算方法

为了加强对商品储存的核算与管理,批发企业财会部门必须与有关各部门密切配合,做到库存结构合理、商品保管完好、收发制度严密、定期盘点商品,以达到账实相符,并正确计算和结转商品销售成本,以保证企业利润核算的准确性.     

铁路局实行资产经营责任制若干问题思考

文章指出铁路局实行资产经营责任制,应合理确定资产存量,确立其市场主体地位,落实国有资产经营责任。     

中国教育培训上市企业海外融资特征分析

中国教育培训上市企业经历了对海外资本市场的追捧憧憬以及后来的成熟面对.对本文通过对中国教育培训上市企业海外融资的特征分析,了解其海外融资行为的特征以及产生这些特征的原因,并且根据这些特征研究近年出现的行业内企业遭受做空甚至导致停牌退市的原因,期望能够对中国教育培训行业未来的融资活动提供参考和借鉴.     

中国男性时尚杂志广告投放现状与趋势分析

近几年,我国男性时尚杂志发展迅速。以精英男性为目标读者的男性时尚杂志成为备受关注且待开发的新领域。男性杂志的繁荣也潜藏着越来越多的商机,为杂志广告的发展提供了肥沃土壤。本文旨在分析在这样一个变幻的媒体环境中,男性时尚杂志上的广告投放现状及发展趋势。     

关于"韩流"的观察与反思

每个时代的年轻人都有自己的流行文化,青少年是制造和追随流行文化的主力军。20世纪90年代末以来,青少年炮制并演绎着一轮新的文化浪潮。随着韩国影视剧、韩国流行音乐、韩国明星大举登陆,韩国文化风行一时,引发了所谓“韩流”现象。针对“韩流”盛行的原因,要引导青少年正确对待“韩流”现象,适时加强青少年精神文化建设。     

Federalism vs. the unitary state: options for English Canada in the event of the separation of Quebec

The two principle institutions of Canada as it is today — bilingualism and federal government — are designed to accommodate French-speaking people and English-speaking people within a single nation. Neither institution would be appropriate for the largely English-speaking country that remains if Quebec secedes. In that event, English Canada should reorganize itself as a unitary state with no constitutionally-sanctioned provinces at all. That would avoid the well-known inefficiencies of federal government, the duplication of bureaucracy, and the needless tax competition among jurisdictions. A nationwide sharing community would develop the common interest and common loyalty that an ethnically-diverse country such as English Canada requires for self-preservation. Without Quebec, there would be no geographically-concentrated languages or cultures which the provinces might conceivably protect.     

论城市化与生态城市建设

一、城市化对经济发展的促进作用。城市化是伴随工业化而产生的一种现象，是指在工业化发展过程中，一个国家的人口逐步由农业人口占多数转变为非农业人口占多数；由居住在农村占多数转变为居住在城镇占多数；该国由农业国转变为工业国；由农业社会转变为城市社会的经济社会发展过程，是一个国家经济形态的重大变化，也是一个国家社会结构的根本变革。20世纪后半叶，特别是改革开放20多年来，中国城市化的发展引起世界上最大规模的人口向城市集聚，     

Capital Allocation: Evidence,Analytical Methods,and Assessment Guidance

Capital allocation is one of top management's primary responsibilities. Although always important, it is critical today because corporate operating returns on invested capital are at an all‐time high, while recent growth and investment have been modest, and corporate balance sheets in the U.S. have substantial cash. Yet few senior executives are sufficiently well‐versed in finance theory and methods to allocate capital as effectively as possible. Further, incentive programs that focus on meeting earnings per share often encourage behavior that is not in the best interests of long‐term shareholders. In this report, the authors begin with the premise that the goal of corporate capital allocation is to build long‐term value per share; and with that view in mind, they examine the main sources and uses of capital by the largest 1,500 U.S. companies during the last 30 years. More specifically, the authors identify the amounts of capital allocated to each of seven important alternatives, including major uses of capital such as M&Amp;A, capital expenditures, R&D, and distributions of capital to investors such as dividends and stock repurchases. And after reviewing the past allocations of capital to each of these alternatives, the authors summarize the academic research on the effects on corporate values of each of these uses of capital. The authors report that U.S. corporations fund most of their investments internally, and that M&Amp;A and capital expenditures have long been, and continue to be, the largest operating uses of capital, though both capital expenditures and growth in assets have fallen in recent years. At the same time, both corporate cash holdings and distributions to shareholders in the form of dividends and stock buybacks are at record levels. But even with such high payouts, R&D spending as a percentage of revenue by U.S. companies has remained high, and actually increased during the past decade. Finally, the authors provide a framework that can be used either internally or by outsiders to evaluate the capital allocation practices and effectiveness of a management team. This framework asks management to assess its past performance, provide realistic projections of future returns on invested capital, and evaluate their own incentive programs—all while renewing their commitment to the five principles of thoughtful capital allocation: (1) zero‐based capital allocation; (2) funding of strategies, not projects; (3) no capital rationing; (4) zero tolerance for bad growth; and (5) continuous monitoring of the value of all assets and business, and willingness to take action if and when such values are larger outside than inside the firm.