知识经济下自创无形资产确认探讨

现行会计模式很少或不确认自创无形资产,主要是从会计确认的一般标准和稳健角度考虑.在知识经济环境下不再确认自创无形资产,会违背会计核算的一致性、重要性、相关性原则,并导致会计信息的真实性大大下降;而自创无形资产的计量方法也有所创新,如市场基础定价法和经济价值定价法.因此知识经济环境下,企业在建立科学的内部控制制度和提高会计人员的素质基础上,可分步骤确认自创无形资产.     

研究和开发费用的会计处理研究

根据《企业会计准则-无形资产》,企业无形资产在依法申请取得前发生的研究和开发费用应全部费用化.在会计实务中,此规定引起了很多的争论.本文将比较不同国家研究和开发费用的会计处理标准,重点讨论中国、澳大利亚以及国际会计准则IAS38等标准的不同,并以澳大利亚SMS公司为例进行分析,最后提出自己的建议.     

岷江流域少数民族传统体育非物质文化遗产保护及旅游业开发

本研究以岷江流域少数民族传统体育非物质文化遗产保护和旅游产业开发作为研究对象,对该地区少数民族传统体育非物质文化遗传的项目、分布和特征进行了分类介绍,指出了少数民族传统体育非物质文化遗产旅游产业开发的意义,制定了岷江流域少数民族传统体育非物质文化遗产旅游产业开发策略。这不仅可以丰富少数民族体育文化研究的理论,也可为实现少数民族体育文化产业健康、持续发展提供理论上的参考和策略上的借鉴。     

Economic Evaluation of Scale Dependent Technology Investments

We study the effect of financial risk on the economic evaluation of a project with capacity decisions. Capacity decisions have an important effect on the project̂s value through the up‐front investment, the associated operating cost, and constraints on output. However, increased scale also affects the financial risk of the project through its effect on the operating leverage of the investment. Although it has long been recognized in the finance literature that operating leverage affects project risk, this result has not been incorporated in the operations management literature when evaluating projects. We study the decision problem of a firm that must choose project scale. Future cash flow uncertainty is introduced by uncertain future market prices. The firm's capacity decision affects the firm's potential sales, its expected price for output, and its costs. We study the firm's profit maximizing scale decision using the CAPM model for risk adjustment. Our results include that project risk, as measured by the required rate of return, is related to the inverse of the expected profit per unit sold. We also show that project risk is related to the scale choice. In contrast, in traditional discounted cash flow analysis (DCF), a fixed prescribed rate is used to evaluate the project and choose its scale. When a fixed rate is used with DCF, a manager will ignore the effect of scale on risk and choose suboptimal capacity that reduces project value. S/he will also misestimate project value. Use of DCF for choosing scale is studied for two special cases. It is shown that if the manager is directed to use a prescribed discount rate that induces the optimal scale decision, then the manager will greatly undervalue the project. In contrast, if the discount rate is set to the risk of the optimally‐scaled project, the manager will undersize the project by a small amount, and slightly undervalue the project with the economic impact of the error being small. These results underline the importance of understanding the source of financial risk in projects where risk is endogenous to the project design.     

挖掘城市历史文脉,重塑名城特色

以往历史文化名城保护存在的纯粹以保存为目标的单点式保护或单纯以旅游为主导的单一式利用等问题,本文试图通过对惠州市为例,提出将物质文化遗产与非物质文化遗产的保护纳入到统一的保护对象之中,并挖掘城市内在的历史文脉,赋予城市文化遗产新的生命力。此外,还通过策划特色文化品牌包装等措施重塑城市历史文化特色,由此增强城市品牌效应。     

城市化进程中非物质文化遗产保护的若干思考——以邯郸市非物质文化遗产为例

邯郸历史悠久,文化底蕴深厚,有大量的非物质文化遗产留存.分析了城市化进程中邯郸市非物质文化遗产所面临的问题,并就如何加强邯郸市非物质文化遗产保护进行了探讨.     

民间组织与《非物质文化遗产法》的完善

在我国的非物质文化遗产保护中,民间组织在弥补国家保护的不足方面发挥着民间保护的独特作用。《非物质文化遗产法》正式生效后,我国非物质文化遗产正面对“第二轮破坏”可能带来的危害,我们应当更重视民间组织的作用,从扩大权利、明确责任和提供救济等三个方面补充完善我国的《非物质文化遗产法》。     

非物质文化遗产视角下传统戏曲服饰蠡测

中国传统戏曲服饰中的图案纹样及色彩搭配是非物质文化遗产的重要组成部分,不仅融历史文化、民族文化、服饰文化为一体,活态传承着民族戏曲文化,耐且还有着自身突出的象征性特点,在搭配上也具一定的规律性。这些象征义和规律的运用,对表现戏曲中的人物起到了准确传神、正确定位的功效。     

近五年中国传统武术研究的转变与趋势

五年来,中国传统武术的研究表现为两个视角:一个是传统式的本体研究,一个是非物质文化遗产的创新式视角。许多学者在此前研究的基础上开始更加注重从后一个视角关注中国传统武术的发展现状与未来,更加重视中国传统武术在国内及国际上的出路。