人力资源价值确认与计量的有关问题研究

人力资源价值确认与计量的有关问题是会计界一直面临的难题,例如,在人力资源确认和人力资本方面,会计界在人力资源的确认依据、人力资源会计要素项目以及人力资源计量等问题上存在很多的分歧,通过加强人力资源价值确认与计量的相关问题研究,进一步完善人力资源信息核算体系,充分发挥企业人力资源价格增长的重要作用。本文分析了人力资源价值确认、人力资本的特点和人力资源价值计量。     

人力资源价值影响因素分析

在人力资源的开发、利用和管理过程中,首先要解决的是人力资源价值计量问题.而人力资源价值计量问题的解决必须建立在对影响人力资源因素进行分析的基础上,本文主要对人力资源价值影响因素进行分析.     

人力资源价值的构成问题及其影响因素探析

作为人力资源会计研究的核心领域,人力资源价值计量一直都备受争议,首先,在理论上它未形成完整的学科体系;其次,在实践应用中人力资源价值计量也没有大规模的应用于实务,只是在小范围内进行了试点应用,而这些问题的关键在于它在实际操作的过程中困难重重,人力资源价值很难得到正确有效的计量。人力资源价值的计量已经成为了会计学界和经济学界需要共同努力的方向。     

人力资源价值计量方法——“剩余权益分配法”的初步探索

人力资源价值的确认计量为人力资源管理环节中的培训、激励、绩效考核、薪酬结构设计及员工职业生涯规划均起到至关重要的作用,是进行以上工作的基础和前提,适当准确的计量为人力资源管理提供有效的信息和保证。本文立足于目前知识经济条件下人力资源价值计量方法中存在的问题和缺陷,对人力资源价值会计的基本原则和计量新方法"剩余权益分配法"做了初步探索,并希望通过此进一步了解、认识人力资源价值会计,为现实中的人力资源管理工作提供帮助。     

人力资源会计价值计量模式的探讨

在知识经济下,人力资本超过了货币资本成为了企业在市场竞争中占据优势地位的关键因素,然而人力资本的会计计量依然处于探索阶段。本文通过综合比较前辈们提出的人力资源价值计量的各种方式,试探性的提出新的人力资源价值计量方法。     

论人力资源价值计量的方法——复杂劳动还原为简单劳动的问题

人力资源的价值计量一直是人力资源会计的一大难题,而要进行人力资源的价值计量又必须从理论上解决复杂劳动还原为简单劳动的问题。本文从马克思关于复杂劳动是倍加的简单劳动的论点出发,采用因素分析法和复杂系数法进行还原,进而解决了复杂劳动价值量的计算问题。     

中国企业人力资源价值计量与会计核算

人力资源作为最主要的生产要素,是创造财富的第一资源,在出让自身人力资本所有权过程中,不仅要实现其再生产价值补偿,还要参与企业盈余价值的分配。劳动者权益的确定是人力资源会计的核心和本质所在,不解决好这一问题就无法激发人力资源的创造性,无法激发企业活力。充分体现人力资源价值,合理确认和计量人力资源价值,实现人力资本产权收益,这不仅是现代经济的内在要求,也是人力资源会计必须面对的问题。传统会计没有将人力资源纳人会计核算体系,人力资源价值缺乏合理评估和真实计量的基础,人力资源收益分配缺乏理论支持和分配依据,人力资源产权收益分配不足。所有这些,已成为不容回避的现实问题,也应成为人力资源会计所要探索的新领域。     

关于人力资源会计在实际运用中的问题

1人力资源会计存在的一些问题 1．1人力资源会计是把人作为有价值的组织资源,而对它的价值进行计量和报告和程序。人力资源会计主要目的不是以投入价值而是以产出价值作为人力资源价值的计量基础。对人力资源价值的计量不可能绝对正确,而只能采用推算的方法,     

关于智力资本价值计量方法的探讨

智力资本价值的计量是智力资本会计的难点和重点。本文认为,在设计计量模型时,应以产出价值为计量基础,充分考虑智力资本的配置状态或使用效率、经济寿命期等因素的影响,并且应能提供局部集合或单项智力资本价值的信息。基于这种构思,文章最后设计了智力资本价值计量方法(模型)。     

基于道格拉斯生产函数的人力资源价值分析

本文分析了人力资源价值的内涵和特点,阐述了人力资源价值的理论,在此基础上,探讨了柯布.道格拉斯生产函数的人力资源价值分析模型。     

A Value Model for Evaluating Homeland Security Decisions

One of the most challenging tasks of homeland security policymakers is to allocate their limited resources to reduce terrorism risks cost effectively. To accomplish this task, it is useful to develop a comprehensive set of homeland security objectives, metrics to measure each objective, a utility function, and value tradeoffs relevant for making homeland security investments. Together, these elements form a homeland security value model. This article develops a homeland security value model based on literature reviews, a survey, and experience with building value models. The purposes of the article are to motivate the use of a value model for homeland security decision making and to illustrate its use to assess terrorism risks, assess the benefits of countermeasures, and develop a severity index for terrorism attacks.     

DEA决策单元的广义价值效率测度模型

为了克服DEA模型存在权重取值过于灵活的缺陷,在DEA建模原理的基础上,通过引入价值偏好估计对经典DEA模型予以了科学推广,并依据该模型推广建立了能够适用于决策者价值函数为非线性函数情况的DEA权重置信域构造方法与相应的决策单元价值效率分析方法即DEA广义价值效率测度实用模型。该模型的主要优点在于:权重置信域的构造具有科学严密性和价值信息引入的可操作性,从而可以保证分析结论的可靠性。数值验证结果表明,该模型可以得出可靠、可信且具有较强分辨能力的价值效率评价结论。     

企业人力资本个体价值计量研究

引入了量子力学理论,考察了个体人力资本显性和隐性价值的测不准性,在人力资本隐性价值区间估计的基础上,构建了考虑显性和隐性人力资本价值转换的人力资本个体价值计量模型。     

便利收益对煤炭资源采矿权价值的影响分析

煤炭资源采矿权可以被认为是一个多期、多阶段的复合看涨期权,其价值是煤炭资源储量价值的函数。便利收益在解释煤炭期货价格和现货价格联系方面具有显著的经济价值。通过分析便利收益的内涵和建立其计算模型,探讨了便利收益变化模型及其影响因素来揭示便利收益对煤炭资源采矿权价值的影响,并通过实例,分析了煤炭便利收益对煤炭资源采矿权价值影响的敏感性。     

A Multiple Objective Embedded Network Model for Human Resource Planning and an Implementation of the Tchebycheff Method

A multiple objective embedded network model is proposed to model a variety of human resource planning problems including executive succession planning, compensation planning, training program design, diversity management and human systems design. The Tchebycheff Method, an interactive multiple objective programming solution procedure developed by Steuer and Choo [32], is implemented using NETSIDE, a computer routine for solving network problems with side constraints developed by Kennington and Whisman [17]. This paper demonstrates how the network structure common to many types of human resource planning problems can be exploited to improve solution efficiency, and how our approach extends the use of network models in human resource planning by including multiple objectives and extranetwork constraints. An illustrative example demonstrating the modeling and solution approach is presented, and the potential applications of these approaches in two specific areas of human resource planning are discussed.     

教育资源信息化的非市场价值及其测评方法研究

教育资源信息化的产出价值为非市场价值,缺乏方法对其进行货币化计量.在对信息化的教育资源公共产品特性分析的基础上,结合相关项目和传统流程的替代关系,建立测评用户支付意愿的一般模型,首次提出教育资源信息化的非市场价值测评方法和实际操作流程.最后,应用测评模型和流程对高校图书馆电子资源支付意愿进行实际测评,验证测评方法的有效性.     

The Intrinsic Value of Decision Rights

Philosophers, psychologists, and economists have long argued that certain decision rights carry not only instrumental value but may also be valuable for their own sake. The ideas of autonomy, freedom, and liberty derive their intuitive appeal—at least partly—from an assumed positive intrinsic value of decision rights. Providing clean evidence for the existence of this intrinsic value and measuring its size, however, is intricate. Here, we develop a method capable of achieving these goals. The data reveal that the large majority of our subjects intrinsically value decision rights beyond their instrumental benefit. The intrinsic valuation of decision rights has potentially important consequences for corporate governance, human resource management, and optimal job design: it may explain why managers value power, why employees appreciate jobs with task discretion, why individuals sort into self‐employment, and why the reallocation of decision rights is often very difficult and cumbersome. Our method and results may also prove useful in developing an empirical revealed preference foundation for concepts such as “freedom of choice” and “individual autonomy.”     

A Value Measure for Public‐Sector Enterprise Risk Management: A TSA Case Study

This article presents a public value measure that can be used to aid executives in the public sector to better assess policy decisions and maximize value to the American people. Using Transportation Security Administration (TSA) programs as an example, we first identify the basic components of public value. We then propose a public value account to quantify the outcomes of various risk scenarios, and we determine the certain equivalent of several important TSA programs. We illustrate how this proposed measure can quantify the effects of two main challenges that government organizations face when conducting enterprise risk management: (1) short‐term versus long‐term incentives and (2) avoiding potential negative consequences even if they occur with low probability. Finally, we illustrate how this measure enables the use of various tools from decision analysis to be applied in government settings, such as stochastic dominance arguments and certain equivalent calculations. Regarding the TSA case study, our analysis demonstrates the value of continued expansion of the TSA trusted traveler initiative and increasing the background vetting for passengers who are afforded expedited security screening.     

The Value of Improved National Exposure Information for Perchloroethylene (Perc): A Case Study for Dry Cleaners

Opportunities to improve our information about risk continue to arise and lead decision makers to indirectly address the issue of the value of improved information through resource allocation decisions. Statistical decision analysis techniques provide an analytical framework for valuing information explicitly in the context of regulatory decision making. This paper provides estimates of the value of improved national estimates of perchloroethylene (perc) exposure from U.S. dry cleaners in the context of EPA's recently promulgated National Emissions Standard for Hazardous Air Pollutants (NESHAP) with emphasis on exposure information. Consistent with the NESHAP decision, we relied on EPA's technology and economic assessments. In this first cut analysis, estimates of the exposures of workers, consumers of dry cleaning services, and the general public are probabilistically characterized to reflect uncertainty about exposure and potency. We consider the net benefits of the different control options by assessing the associated changes in the total annual population risks and valuing them in monetary terms, with no constraints placed on maximum individual risks. The results suggest that the expected value of perfect information (EVPI) about potency exceeds the EVPI about exposure. Sensitivity analyses demonstrate how the choices of the valuation parameters and distributions used to characterize uncertainty in the model affect the estimates of the value of information.     

A Model for Implementing a Sustainability Strategy through HRM Practices

There is a rapidly growing interest in the topic of sustainability as it relates to long‐term business performance that optimizes the “triple bottom line”: economic, environmental, and social outcomes. This article articulates a multilevel conceptual model for executing a business strategy for sustainability primarily through the design and implementation of human resource management practices. The model builds on open systems theory, the resource based view of the firm, and the concept of line of sight to identify certain key organizational capabilities, group competencies, and individual abilities and other characteristics that combine to drive organizational performance when pursuing a sustainability strategy. The article concludes with a discussion of implications of the model for theory, research, and practice.