浅谈新会计准则对企业的影响

随着世界经济一体化趋势不断加强,国际资本市场全球化进程加速和知识经济的飞速发展,改革的进一步深化,我国会计理论也在不断发展,日臻完善,与国际趋同。新会计准则对我国企业财务会计的革命性影响和财务与会计之间的直接互动,必将使得财务管理理论也随着新准则的实施而演化变迁。     

制度建设：中国当代新文艺理论与现实的双重选择——张利群教授《文艺制度论》发凡

文艺制度是自有人类文艺活动就已存在的制度形式，随着现代社会的来临，文艺制度从臆蔽状态走向前台，从不完善不成熟走向健全和稳定，有力地为特定意识形态服务。较长一段时间以来，文艺领域鱼龙混杂、良莠不齐，状态低迷，其根本原因就是疏忽了文艺制度的建设。要开创社会主义文学艺术的新局面，就必须重视文艺制度的恢复和完善发展；同时，这种文艺制度，必须以社会主义核心价值观作为指导思想。     

“和平与发展”主题范畴的意蕴解读与价值诉求

和平与发展主题范畴是中国特色社会主义范畴体系的重要组成部分和逻辑单元,是马克思主义中国化进程中的一组重要范畴。和平与发展的时代主题是对当代国际政治秩序和经济秩序的现状及其发展前景的准确判断和科学抽象。而作为马克思主义中国化基本范畴的和平与发展,必须首先要在认识论的层面把握范畴的内涵和历史沿革,在此基础上才能进一步探讨和平与发展作为时代主题提出的历史价值和现实意义。     

论价值介入与案主自决原则的关系

社会工作信守“案主自决”的原则，其实是与较偏狭的实证知识观所强调的价值抽离理念紧密相连。韦伯对于价值关联的论述，在一定程度上有助于解释价值规范在社会工作实务中的重要性。但却一如实证论者般坚持价值判断是主观的，没有理性的基础。实际上，在社会工作实务中，充满着价值介入，那种价值抽离状态下的“案主自决”是不可能的。     

Non-convex value efficiency analysis and its application to bank branch sales evaluation

We have observed when applying Value Efficiency Analysis [21] that decision makers wish to provide preference information related to existing rather than virtual (efficient) units. This observation motivated us to develop an approach based on the preference comparisons of existing units. The Free Disposal Hull model provides the requisite framework. We assume that a Decision Maker compares units using an implicitly known value function that reaches its maximum at his/her most preferred (efficient) unit. The unknown value function is assumed to be quasi-concave in outputs and quasi-convex in inputs. The main purpose – as in the original Value Efficiency Analysis – is to approximate the distance of each unit from the contour of the value function passing through the most preferred unit. We use examples to illustrate the approach. Finally, we describe a real application in which Value Efficiency Analysis was used to produce information for bank managers wishing to evaluate the performance of bank branches.     

社会主义核心价值体系的实践意蕴

社会主义核心价值体系的提出,既根植于社会主义建设的伟大实践,同时又作为社会主义意识形态的灵魂,为中国特色社会主义实践的发展提供了思想保证和精神支撑。它不仅具有实践性根源和实践性内涵,而且具有实践性指向。总之,社会主义核心价值体系源于实践、系于实践、归于实践,体现出鲜明的实践意蕴。     

稷山高台花鼓舞的艺术特色与审美价值

在尧舜部落联盟时期,后稷奉天时、取地利,带领先民们在稷山这块土地上培种五谷,使百姓衣食无忧。稷山人世代以高台花鼓舞的表演形式,颂扬和追思这位农耕先祖的精神,形成了＂高、险、奇＂为主的表演艺术特色,也反映了他们以和谐天、地、人关系为目的的审美价值观。     

Dynamic scheduling of manufacturing job shops using extreme value theory

Most job shop scheduling approaches reported in the literature assume that the scheduling problem is static (i.e. job arrivals and the breakdowns of machines are neglected) and in addition, these scheduling approaches may not address multiple criteria scheduling or accommodate alternate resources to process a job operation. In this paper, a scheduling method based on extreme value theory (SEVAT) is developed and addresses all the shortcomings mentioned above. The SEVAT approach creates a statistical profile of schedules through random sampling, and predicts the quality or 'potential' of a feasible schedule. A dynamic scheduling problem was designed to reflect a real job shop scheduling environment closely. Two performance measures, viz. mean job tardiness and mean job cost, were used to demonstrate multiple criteria scheduling. Three factors were identified, and varied between two levels each, thereby spanning a varied job shop environment. The results of this extensive simulation study show that the SEVAT scheduling approach produces a better performance compared to several common dispatching rules.     

相对估价法评估高科技上市公司价值的研究

探讨用相对估价法对中国高科技上市公司进行价值评估的实用性和局限性。首先,高科技企业将大量利润投资于新产品研发,当采用所有上市公司作为总样本所获取的基准比率对该类公司进行价值评估时,其值往往偏低。其次,各比率工具对高科技企业的定价误差存在差异,准确性有高有低。最后,高科技企业的高风险和收益的不确定性导致对该类公司未来现金流难以估算,使用市盈率对其定价不准确。     

对中国文艺可持续发展问题的思考

通过对过去20余年中国文艺发展进程中存在的某些问题的反思,对中国文艺在新世纪的发展作可持续发展思考。中国文艺要走积累式发展之路,要重视文艺的社会价值,要重视本土艺术资源,要重视文艺家的人格建设。