Accounting for Option–based Compensation: The Economic Cost Approach

The intrinsic value approach amortizes over the life of the option, the difference between the stock price on the date of the grant and the exercise price of the option. The fair market value approach amortizes over the life of the option, the market value of stock options on the date of the grant. These approaches do not reflect the changes in the option–based compensation cost after the grant date. This paper proposes an economic cost approach that not only adjusts for the changes in the value of the options during its life but also records the issuance of the stock at fair market value on the exercise date.     

以人为本 管理的灵魂

企业要想在激烈的市场竞争中立于不败之地，必须加强管理，而管理的灵魂是以人为本。人本管理是指对管理者对象在自觉地遵守规章制度的基础上，所进行的一种高层次的管理方式。     

The Essential Features of Technology and Technology Education: A Conceptual Framework for the Development of OBE (Outcomes Based Education) Related Programmes in Technology Education

It appears that programme development in technology education is emerging from an atheoretical perspective. This could be attributed to the absence/neglect of conceptual frameworks (philosophical underpinning) in the development of programmes in technology education. This article explores the role of the content dimension of the 'essential features' of technology and technology education in OBE (Outcomes Based Education) related programme development. An instructional programme was developed using criteria derived from the essential features of technology and technology education. In order to gauge learners' experience, in relation to these essential features, a qualitative case study involving 20 learners was undertaken at a College of Education. Engagement with theprogramme proved to be an empowering experience for the learners who had hitherto not had the opportunity to experience a formal programme in technology education. Although it could not be proved conclusively that cognitive development had occurred, positive inter-dependence,shared responsibility, social skills and enhanced learning were evident. The study has shown that criteria derived from the 'essential features' of technology and technology education could serve as a reliable yardstick to measure the extent of learning in relation to these essential features     

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。     

农业供应链金融视角的农户信贷约束缓解效应研究——来自湖南农户的经验证据

采用多元多值非条件Logistic回归方法,依据湖南省50个县(市、区)1059个农户样本数据,考察农业供应链金融对农户信贷约束的缓解效应。结果显示：农户参与农业供应链金融能够缓解供给型与需求型农户信贷约束,缓解效应随着农户收入增长、金融发展和农户社会资本提升而减弱,机制检验证实了信息对称、信用等级、交易成本、抵押替代在缓解农户信贷约束过程中起到部分中介效应。鉴于此,需要在创新模式、优化环境以及加强引导上着力发展农业供应链金融。     

知识团队冲突的动因探析

知识经济时代，知识团队已经成为组织中重要的学习单元和绩效单元。知识团队因其成员多样性而具有自己的特征，知识团队冲突主要有个体特征和群体层面两个方面的动因。研究知识团队冲突的动因，可以为有效管理知识团队奠定基础。     

循环经济认知误区的实证分析

随着传统经济增长模式危机的出现，世界各国纷纷提出并开始建立循环经济。循环经济作为一种崭新的社会经济发展模式，人们对其认识还存在种种误区，其中认为循环经济是一种最终实现“全新的封闭式的零排放的资源利用方式”、“可解决一切环境问题”的观点最为典型。那么，是否真的存在完美的全社会物质循环呢？实现这种循环的代价是什么？本文以物质循环为基本假设条件，应用扩张环境分析用投入产出模型对社会实现全循环的可能性进行了理论探讨．并以日本为例应用该模型对日本物质循环现状和在现有条件下实现全循环的可能性及其成本进行了实证分析，论证了在现有条件下实现全社会完美的物质循环的难点。     

知识型员工流动动因分析

知识型员工的流动受多种因素的影响，如年龄、性别、知识拥有水平、工作满意度、薪酬水平、组织承诺、工作自主性、职业发展等。本文从经济学和组织行为学的角度分析了知识型员工流动影响因素，对知识型员工的流动动因进行理论分析。     

试论战略性作业成本管理的应用

战略性作业成本管理,是以作业为基础与企业战略相结合的一种全新的成本管理领域,战略性作业成本管理在产品结构和定价、客户关系管理、供应商的选择和供应商关系管理、产品设计和开发方面的应用对企业制定正确的战略决策具有极大价值,是企业获取有利的竞争优势的有效工具。     

一种基于佳点集遗传算法的物流配送网络优化

首先根据实际问题分析了物流配送网络优化模型的各个关键组成部分,包括优化目标、决策变量和约束条件,并针对目前物流配送网络优化算法中存在的一些问题提出了一种新的算法,其核心是佳点集遗传算法。该算法编码采用prufer num ber结构,变异和交叉概率自适应选择。