企业价值评估中自由现金流量分析

自由现金流量是企业价值的基本决定因素,但其定义却随着使用者对现金流量分析目的的不同而有所差异.从企业价值评估的角度对自由现金流量进行分析与定义,给出两种计算自由现金流量的方法,对更好地为企业的现金管理和企业价值评估服务具有重要作用和意义.     

需求牵引课题培养材料领域研究生爱国担当之志

培养研究生爱国担当之志是研究生教育的根本,是科研育人的生动体现,是落实全国高校思想政治工作会议精神与全国研究生教育会议精神的核心。以材料领域研究生培养为例,探讨需求牵引课题激发与培养研究生爱国担当之志的路径与成效。结合自主创新研究成果与航天迫切需求,激发学生奉献与担当之志,立志为我国航天强国事业贡献青春与力量,担当时代赋予的重任。实现将科学研究与思想引领有机融合,引导学生建立主动将个人成长与国家发展和中华民族伟大复兴相结合的信念,培养学生既具有过硬材料创新本领,又具有自信、爱国、奉献、担当意识,为中国特色社会主义现代化建设培养德才兼备的材料领域创新拔尖领军人才。     

A scoping review of knowledge syntheses in the field of evaluation across four decades of practice

This scoping review of 62 knowledge syntheses published in evaluation-focused journals between 1979 and May 2018 provides a portrait of synthesis practices and their evolution in the mainstream of the field of evaluation. Concerns surrounding the production of knowledge syntheses to answer policy questions are not new in the field of evaluation. However, during this last decade, knowledge synthesis methods have expanded as a means to go beyond the limits and constraints of singular evaluations. This scoping review reveals and discusses two key issues with regards to the expansion of knowledge synthesis practices within the field of evaluation: the diversity—and muddling— of methodological practices and synthesis designs, and the frequent omission of quality appraisals.     

高等职业院校机械类专业《机械制图》课堂教学的实践与探讨

本文分析探讨了高职院校机械类专业,《机械制图》课程目前课堂教学的现状,如何提高制图教学质量及实际应用能力的培养,结合多年一线教学的探索与实践经验,寻求了一条把课堂教学与基本技能训练很好地结合起来的方法一项目教学法,此方法把技能层次项目／模块化,强化学生识图能力的培养和基本技能的训练,注重学生实际动手能力的培养。项目教学在《机械制图》课堂教学实践经验证明对高职生进行此方法的教学是切实可行的。     

Role of Leaders as Agents of Negotiation for Counterbalancing Cultural Dissonance in the Middle East and North Africa Region

This study provides a unique perspective in the field of cross-cultural management by exploring the relationship between “cultural dissonance”—the gap between cultural values and actual practice—and effective leadership attributes in the Middle East and North Africa (MENA) region. Incorporating cultural dissonance into implicit leadership theory, the study uses measurements of dissonance on nine cultural dimensions to identify particular leadership preferences in seven MENA countries. The overall findings suggest that societies prefer leaders who counterbalance cultural dissonance by allowing space for negotiations by members of society to reduce disparities between cultural values—“the way things should be”—and actual practices—“the way things are.” The greater the disparity between cultural values and practices, the greater the citizens' desire that leaders act as agents of change by creating space for negotiation.     

基于产品生命周期的多阶段剩余收益项目决策模型

剩余收益模型（Residual Income Model,RIM）是评估公司权益价值的经典模型,特别地,奥尔森系列剩余收益模型由于可以利用历史财务与会计数据而得到广泛运用。本文在一般剩余收益模型的基础上,运用规范研究、逻辑推理等方法,基于产品生命周期理论,即项目处于产品生命周期的不同阶段时,其净资产收益率不同,在增长期的净资产收益率持续上升,衰退期的净资产收益率持续下降,而成熟期的净资产收益率则围绕行业平均水平波动,从理论上就项目投资价值的评估构建了多阶段剩余收益项目决策模型,并就所构建的多阶段剩余收益项目决策模型进行参数赋值分析。研究结果表明该新构建的决策模型具有较好的理论和运用价值,可以作为一种有效的项目投资决策模型。本文的研究一是拓展了剩余收益模型的应用,从主要用于对公司权益价值的估值拓展至对项目投资决策的评估;二是有利于寻求项目投资决策的价值最大化。     

A multicriteria sorting approach based on data envelopment analysis for R&D project selection problem

In this paper, multiple criteria sorting methods based on data envelopment analysis (DEA) are developed to evaluate research and development (R&D) projects. The weight intervals of the criteria are obtained from Interval Analytic Hierarchy Process and employed as the assurance region constraints of models. Based on data envelopment analysis, two threshold estimation models, and five assignment models are developed for sorting. In addition to sorting, these models also provide ranking of the projects. The developed approach and the well-known sorting method UTADIS are applied to a real case study to analyze the R&D projects proposed to a grant program executed by a government funding agency in 2009. A five level R&D project selection criteria hierarchy and an assisting point allocation guide are defined to measure and quantify the performance of the projects. In the case study, the developed methods are observed to be more stable than UTADIS.     

人才与项目匹配解析及其机制创新：湛江的证据

人才与项目的信息特征构建了人才与项目匹配的理论框架。对湛江人才与项目对接的实践及问题的分析表明：近几年,湛江项目实施受到人才与项目对接问题的影响,对人才建设及管理机制带来了挑战与风险。为此,需要对人才与项目匹配的机制进行创新。包括重新认识人才性质和转变人才建设观念、重视区域人才建设的战略规划、围绕项目所需人才实现人才政策创新、强化项目与人才的对接供求机制、构建人才测评和科学管理机制等。     

Quality_Family Deployment: A New Perspective in Determining Priority Importance for Improving Work Performance in Organization

Determining priority importance is a matter of concerns among the organization to improve their performance. One of the important aspects that should be considered by the organization is management of human resources, comprising of members who have their own family life. In this paper, we deliver a new perspective for organization to provide priority importance for their members with respect to family matters in order to inculcate the sense of belonging in the organization. To be effective in considering family matters in the organizational policy making, closer look of family characteristics are required. The idea of translating several family characteristics as quality variables and applying the quality function deployment (QFD) method to these variables could present a new way of improving the decision making in the organization by considering the process of decision in the family. Quality function deployment for family (QFDF) produces a friendly interpretation of a highly complex and intangible matters around family life; thus, making the assessment of a family easier. QFD is applied on the data gathered from a questionnaire survey based on 1,213 families in West Malaysia, Malaysia. Twelve variables are identified as voice of family, where seven of them are found to have the highest priority of importance. These variables could also be translated into quality variables in the context of organization, the strategy of improvement for the family could be interpreted as strategy for improvement in the organization. Furthermore, the results of this study provide suggestion to improve actions for managing human resource. In the discussion, three most high ranked variables from both perspectives of family and organization are considered.     

不忘初心：基于央视宣传片百年政党多模态形象建构研究

央视形象宣传片《我是谁》是中国共产党建党95周年以来的首部公益广告,具有重要的时代意义和研究价值.结合视觉设计语法、评价理论和“宣传片”的图像、文本和声音语料建立“宣传片”多模态形象诠释框架,探索“宣传片”建构党的形象的过程与范式.研究发现:一是“宣传片”图像的再现意义体现接地气的创意理念,互动意义展现与受众间的平等权势关系,构图意义揭示青年群体是目标受众的精准定位;二是“宣传片”文本重点建构人际意义的协商语义,从客观视角而不是主观情感刻画党员群体爱岗敬业的务实作风和百年政党一心为民的赤子之心;三是“宣传片”音乐、旁白等声音能够有效增强受众全方位了解党的形象塑造,从而尽快接受党为人民服务的不变“初心”.