公路收费权价值评估方法分析

通过对公路收费权属性的分析,说明可用收益法、市场法和成本法三种方法对公路收费权这一无形资产进行评估.最后提出,可对三种方法评估结果进行加权平均,以求评估结果更趋于合理化.     

基于供给侧的贵州省生态农业绩效评价

［目的］随着供给侧改革的推进,贵州省生态农业发展迅速,为了实现生态农业的可持续发展,对生态农业发展效益进行客观地评价具有重要意义。［方法］文章以贵州省9个市（州）的生态农业数据为研究对象,构建贵州省生态农业绩效指标评价体系,利用因子分析法对贵州省9个市（州）的生态农业数据进行主成分分析,计算每个地区的综合得分情况。［结果］通过对贵州省生态农业绩效构建评价指标体系,从社会投入与产出、耕地投入与产出两个方面来进行评价。各市（州）综合得分结果表明遵义市和毕节市的得分最高,分别为4456 595万和4388 418万; 六盘水市和贵阳市的得分比较低,分别为1572 071万和1621 515万。［结论］贵州省各市（州）生态农业发展存在较大的地区差异性,遵义市和毕节市的生态农业效益最好,安顺市、六盘水市、贵阳市的生态农业建设相对较弱。因此,贵州省应该加强政策引导、利用先进技术、加大生态农业的投入,从各方面促进生态农业的可持续发展。     

Waves and Determinants in Mergers and Acquisitions: The Case of Latin America

This article contributes to the current literature on mergers and acquisitions (M&As) by identifying the existence of waves and the determinants of M&A activity in the economies of Argentina, Brazil, Chile, Colombia, Mexico, and Peru. From a sample of 2,391 M&A announcements reported by Thomson One on these countries, applying the methodology proposed by Harford (2005), evidence of M&A waves is found for the periods 1995–2002 and 2003–2010, as reported for other regions in various international studies. After controlling for economic and business environment variables, as well as for profitability and book-to-market variables at the industry level, we find evidence that supports neoclassical theory as a main explanation for M&A activity but not for the misvaluation effect.     

液态奶加工中的“过度加热”倾向分析

近年来,我国牛奶加工产业有了迅猛发展,但也存在一些问题,如液态奶加工中的“过度加热”问题。本文通过对过度加热液态奶的判定模式进行探究,分析“过度加热”的危害,总结在液态奶加工中出现“过度加热”的原因,以促进液态奶合理加工,推动我国乳业健康发展。     

“两房”与美国的住宅金融市场--兼论中国保障房融资机制创新

金融危机使“两房”和证券化倍受诟病。本文试图从历史、政治、经济、内生机制和外部市场环境等多个视角系统梳理美国住宅金融体制演变及“两房”和证券化的作用。通过梳理历史,客观评析了“两房”的创立对促进美国传统住宅金融向现代金融转变的积极作用,分析了网络经济泡沫破灭后金融市场环境和“两房”自身资产结构变化及诱发的危机的金融与实体经济因素。并着重剖析了后危机时代“两房”成为政府救市的工具运作机理和未来美国住宅金融市场改革的要点。最后提出我国保障房融资机制匮乏,应建立政策性住宅金融体系。     

如何成功实施知识管理

<正>随着知识经济时代的到来,知识管理成为专家学者、商界精英关注的焦点。国际大公司多数通过知识管理有效地降低成本、提高生产效率,为自身发展带来了客观的收益。现代意义的知识管理在中国出现虽然仅仅十几年的时间,但这十几年正是中国改革开放力度不断加大,经济高速增长、国际化程度越来越高的十几年。在这一过程中,知识管理在中国从理论萌芽、借用他山之石的起步阶     

How do Agricultural Programmes Alter Crop Production? Evidence from Ecuador

Evaluating agricultural programmes requires considering not only the programmes’ influence on input and output indicators, but also considering the relationship between these indicators as embodied in the production technology. This article examines the impact on production of an intervention in the Ecuadorian Sierra designed to improve returns to potato production through training and through linking smallholders to high‐value markets. Critical to identifying the impact of the programme is the careful construction of a counterfactual and meticulous data collection. To assess the impact of the programme on production, a weighted estimation, where weights are constructed through propensity score matching, is employed to estimate a production function within a damage abatement framework. The function incorporates a series of interaction terms to assess the impact of the programme on the production technology. The findings provide evidence that the programme enhances yields both through a general shift in technology as well as increased input use. The results suggest that the use of effective farming techniques that are learned through the programme induce this technological shift.     

审计师更换时机对年报及时性和审计质量的影响

上市公司出于不同的动机,选择在不同的时间进行审计师更换,因而对年报的及时性和审计质量产生了不同影响。本研究发现,较晚更换审计师的上市公司,相对于较早更换审计师的上市公司,不仅其财务报告的及时性显著较差,而且审计质量也明显较低。     

私家车从事网约车运营保险争议分析及应对

私家车辆从事网约车载客行为而引起了大量纠纷,结合法院判决和其中事实判断涉及诸多争议.私家车"变脸"网约车进行载客不一定都使得危险显著增加,有些只是兼职网约车司机,风险程度不符合危险显著增加的三个特性,重要性、持续性和未曾估价性.网约车载客与交通事故发生不是必然的因果关系,只是路线不确定和行驶频率增加造成事故风险增加,让...