我国商业银行无形资产统计问题研究

摘　　要:商业银行无形资产是形成商业银行核心竞争力的基础和产生超额收益的源泉,加强商业银行无形资产统计工作,有利于充分揭示商业银行无形资产基本内容和对核心竞争力的影响。笔者认为,目前我国商业银行无形资产统计指标体系设置不完整,统计制度不健全,统计内容不全面,统计分析不深入,影响经济决策。笔者认为,完善商业银行无形资产统计制度时,应从组织结构类、客户关系类、知识创新类和人力资本类等四个方面对无形资产进行统计,逐步细化统计指标,明确具体的统计内容,建立、健全无形资产价值信息系统,深化无形资产统计分析工作,以此为基础,提出提高商业银行核心竞争力的基本策略。     

旅游资源可持续利用指标体系初步研究

通过构建“资源压力—资源状况—对策”旅游资源可持续利用模型 ,提出了一套旅游资源可持续利用指标体系 ,为把有关旅游理论应用于实践做了初步探讨     

Assessing the performance of business colleges in Taiwan using data envelopment analysis and student based value-added performance indicators

The purpose of this study is to construct a student-based performance evaluation model for business schools in Taiwan. College graduates’ starting wage and their multiple abilities cultivated in school are used as performance indicators. The value-added forms of these indicators are employed to assess the pure impact of school on graduate's performance. To prevent impractical indicator weights, we incorporate job market recruiters’ weights from an AHP survey into the assurance region data envelopment analysis (AR-DEA) for empirical analysis. Empirical results show that the public schools on average outperform the private schools. However, there are still some private schools that perform better than the public ones. Besides, in regard to the discriminatory power and the distribution of output weights, the proposed AR-DEA is better than DEA in measuring the performance of the business colleges in Taiwan.     

Extended tables for moments of gamma distribution order statistics

Apart from having intrinsic mathematical interest, order statistics are also useful in the solution of many applied sampling and analysis problems. For a general review of the properties and uses of order statistics, see David (1981). This paper provides tabulations of means and variances of certain order statistics from the gamma distribution, for parameter values not previously available. The work was motivated by a particular quota sampling problem, for which existing tables are not adequate. The solution to this sampling problem actually requires the moments of the highest order statistic within a given set; however the calculation algorithm used involves a recurrence relation, which causes all the lower order statistics to be calculated first. Therefore we took the opportunity to develop more extensive tables for the gamma order statistic moments in general. Our tables provide values for the order statistic moments which were not available in previous tables, notably those for higher values of m, the gamma distribution shape parameter. However we have also retained the corresponding statistics for lower values of m, first to allow for checking accuracy of the computtions agtainst previous tables, and second to provide an integrated presentation of our new results with the previously known values in a consistent format     

基于指标体系违约鉴别能力最大的小企业债信评级体系及实证

债信评级是通过评级体系确定债务违约的可能性大小。根据单个指标违约鉴别能力大小的遴选来建立评级指标体系看上去似乎是一个不错的选择，但事实并非如此。因为用违约鉴别能力强的单个指标组成的一组指标，其指标体系的违约鉴别能力却不一定强。本研究基于一组指标构成的指标体系的违约鉴别能力最大标准，构建了小企业债信评级体系。创新与特色：一是通过将单个违约鉴别力最强的指标组成的指标体系的b值，与本文建立的整体违约鉴别力最大的指标体系的b值对比，证明了单个违约鉴别力强的指标，组合起来的体系违约鉴别力不一定也强。在构建债信评级指标体系时，应关注指标体系整体的违约鉴别力，而非单个指标的违约鉴别力。二是在由n和n-1个指标构成的两组指标中，根据两组指标体系的非违约客户的综合得分S_i越高，则S_i偏离非违约状态（y_i=0）的距离越大；违约客户的综合得分S_i越低，S_i偏离违约状态（y_i=1）的距离越大；则布莱尔分数b越大，指标体系鉴别力越强的思路来遴选违约鉴别能力最大、而不是单个指标违约鉴别能力最大的一组指标体系，确保了评级体系具有最大的违约鉴别能力。三是在相关系数大于阈值的一对指标中，删除违约鉴别能力b值小、即区分违约状态能力弱的指标，既避免了指标体系的信息冗余、又避免了误删区分违约状态能力强的指标。实证表明：一是由于指标间的相互影响，单个违约鉴别力强的指标，组合起来的体系违约鉴别力不一定也强。二是非财务指标在小企业债信评级中的地位更加重要。     

Quite an encumbrance? Work-related obstacles to Finnish fathers’ take-up of parental leave

ABSTRACT

An ideal of involved fatherhood has become popular in the developed countries, but even countries like Finland that have introduced an individual father’s quota to parental leave are far from gender equality in parents’ leave practices. Lack of support and negative attitudes at workplaces or pressure at work are among the obstacles to fathers’ leave take-up. The study used survey data from fathers and interviews at workplaces to explore the role of work and workplaces among the many aspects related to fathers’ possibilities of taking leave. The results showed that fathers’ income and workplace characteristics were associated with taking leave. Few fathers mentioned employers’ objection as a hinder. Father’s recent unemployment and anticipated difficulty of taking a long time off played a more important role. At workplaces, the obstacles to taking long leave were related to fathers’ ideals about a committed worker and to the nature and organizing of work. Additionally, the leave exceeding fathers’ quota might not be understood as ‘for fathers’. The spouse’s situation and fathers’ gendered perceptions about parental responsibilities were also important for leave practices. The findings suggest that policy development towards a longer father’s quota could make fathers’ care responsibilities visible also at workplaces.     

Performance evaluation and enrollment quota allocation for higher education institutions in China

Higher education has always played an important role in promoting economic and social progress. With the rapid development of economy, China's higher education has entered a new stage and made a series of extraordinary achievements. However, the uneven development of higher education has become a critical factor restricting China’s overall progress. In this paper, we propose Data Envelopment Analysis (DEA) approach to evaluate the performance of higher education resource utilization from the perspective of provincial level. In addition, we assess productivity changes of each province with the help of Malmquist Productivity Index (MPI). Further, by considering the enrollment quota as a special kind of resource, we construct a more reasonable allocation scheme, while keeping the total number of newly added enrollment quota unchanged in the next year. Finally, according to the results, some suggestions are put forward to help the Chinese government better solve the unbalanced development of higher education among provinces.     

“地票”的创新价值及制度突破

重庆农村土地交易市场推出的城乡建设用地挂钩指标转让交易制度，俗称“地票”交易制度，它对农村土地流转方式改革、城乡统筹发展及实现土地收益公平分配是一种制度创新。但由于该制度尚处初创阶段，交易制度存在某些不足，待补充完善。应利用试点优势、增强制度活力，在“地票”法律化过程中更要实现多方利益表达的平衡，使其成为促进城乡统筹、协调发展的利器。     

民生福利评价的理论与实践

"十二五"规划明确提出"坚持把保障和改善民生作为加快转变经济发展方式的根本出发点和落脚点",标志着以改善民生为重点的社会建设将成为我国现阶段的主要任务。在这一背景下,本文围绕我国民生福利问题,对福利评价的理论与方法进行研究,从需求显示偏好角度出发,建立民生福利评价的理论基础;从原则、框架、体系三个方面,对国民福利核算展开研究,提出民生福利核算指标CMEW,显然具有重要的理论和实践意义。     

上市公司资产重组引发的业绩评价指标的思考

本文主要对上市公司资产重组引发的上市公司业绩评价指标的优缺点进行了分析 ,进而提出了新的评价指标投资资本报酬率、经济增加值 ,以图能够对上市公司业绩进行更准确的评价