试论资产评估折旧与会计折旧的区别

文章针对部分资产评估人员在建筑物折旧问题上存在的错误认识和做法 ,通过分析建筑物折旧的原因和重置成本法评估中折旧的实质 ,从多方面详细比较论述了资产评估折旧与会计折旧的区别     

理想点法综合评价学生数学成绩

应用多目标决策———理想点法 ,建立了一个综合评价学生数学成绩的数学模型     

论我国金融资产管理公司的现状与发展

成立金融资产管理公司是我国政府深化金融改革 ,防范和化解金融风险的一项重大决策。我国四大金融资产管理公司为处置国有商业银行的不良资产 ,推进国有企业的改革做出了较大贡献。但我国金融资产管理公司的发展还远远跟不上我国市场经济发展的需要 ,今后要不断借鉴国外的成功经验 ,建立全新的金融资产管理公司运作机制。     

西部开发中的甘肃资本市场

甘肃资本市场的发展较为滞后,表现为市场规模狭小,体系不健全,市场行为不规范。这种滞后造成了资本市场的功能缺陷,并由此造成其在推动企业资产重组和促进地方经济建设方面作用乏力。因而现阶段,应该从侧重其效用发挥的角度来建设和发展甘肃资本市场。     

高新技术企业价值与企业生命周期

评估高新技术企业的价值要从其价值驱动因素入手,但高新技术企业在不同的生命周期阶段具有不同的价值驱动因素。因此,分析高新技术企业在生命周期各阶段的价值驱动因素以及相对应的价值评估方法,可以为高新技术企业的价值评估提供几点有益的启示。     

Threshold decisions: how social workers prioritize referrals of child concern

This paper examines local authority social workers' decision‐making when considering referrals of children, where the concerns are on the margin of child protection procedures. In doing so, it describes the findings of a qualitative research study undertaken in the policy context of attempts to ‘refocus’ social work practice in the late 1990s and early twenty‐first century. Data collection involved interviews with social workers and parents in 23 cases. Conclusions are that referrals were evaluated on the basis of five key factors, specificity, severity, risk, parental accountability and corroboration, the use of which determined whether an initial assessment or an investigation of alleged abuse took place. The analysis builds on previous work in the child protection field, but demonstrates how the application of these factors differs between cases of child concern and cases of child protection. Policy implications concern the complexity of decision‐making in the uncertain context of limited referral information and it is proposed that the simplistic notion of a continuum of abuse is now outdated. Copyright © 2006 John Wiley & Sons, Ltd.     

Physiologically Based Liver Modeling and Risk Assessment

Because of the inherent complexity of biological systems, there is often a choice between a number of apparently equally applicable physiologically based models to describe uptake and metabolism processes in toxicology or risk assessment. These models may fit the particular data sets of interest equally well, but may give quite different parameter estimates or predictions under different (extrapolated) conditions. Such competing models can be discriminated by a number of methods, including potential refutation by means of strategic experiments, and their ability to suitably incorporate all relevant physiological processes. For illustration, three currently used models for steady-state hepatic elimination--the venous equilibration model, the parallel tube model, and the distributed sinusoidal perfusion model--are reviewed and compared with particular reference to their application in the area of risk assessment. The ability of each of the models to describe and incorporate such physiological processes as protein binding, precursor-metabolite relations and hepatic zones of elimination, capillary recruitment, capillary heterogeneity, and intrahepatic shunting is discussed. Differences between the models in hepatic parameter estimation, extrapolation to different conditions, and interspecies scaling are discussed, and criteria for choosing one model over the others are presented. In this case, the distributed model provides the most general framework for describing physiological processes taking place in the liver, and has so far not been experimentally refuted, as have the other two models. These simpler models may, however, provide useful bounds on parameter estimates and on extrapolations and risk assessments.     

人力资源会计研究的理论探讨

知识经济时代的来临使得人力资源成为经济增长的最主要因素 ,人力资源会计的研究也变得尤为重要和迫切。笔者从基本理论的角度出发 ,对这一问题进行了探讨。全文包括五个部分 :1.人力资源会计研究的相关概念 ;2 .人力资源会计研究的基本假设 ;3.马克思的劳动价值理论为研究提供了政治经济学基础 ;4 .柯布———道格拉斯生产函数为研究提供了数量经济学基础 ;5 .劳动力资本产权理论为研究提供了产权基础     

人才测评及其功能和发展

人才测评的发展是经济建设和社会发展的必然要求 ,为此本文讨论了人才测评的功能、特性以及今后的发展方向 ,明确了人才测评在整体性人力资源开发和管理中的重要意义     

试论活化信贷资产存量的难点与对策

信贷资产质量是商业银行生存和发展的命脉 ,如何优化信贷资产 ,尤其是盘活存量资产 ,化解金融风险 ,是金融界乃至整个社会普遍关心的热点问题 ,也是学术界研究的重要课题。本文试以商业银行现行实际为切实点 ,在浅析不良资产的成因和盘活存量资产中的难点问题的同时 ,提出了活化存量信贷资产的一些对策建议。