基于承包商预期收益不变的不平衡报价模型

在招标实践中,通常采用最低价中标原则,使得投标人不得不压低其投标价格。基于承包商预期收益不变的不平衡报价模型,是在“工程量清单报价”的条件下,考虑到施工中工程量的变化及施工顺序的影响,体现了资金的时间价值,在保持承包商预期收益不变的前提下,通过调整各分项工程的单价,来降低工程报价,以增加中标机会而建立的。所建立的模型简单,易于操作,并配以具体的工程实例,通过计算机求得其最优解,可供承包商投标报价时参考。     

A Relational Model of Workplace Victimization: Social Roles and Patterns of Victimization in Dyadic Relationships.

This article proposes a model of the ways in which dyadic interactions between employees who occupy 1 of 4 archetypal social roles in organizations can lead to either episodic or institutionalized patterns of victimization. The model shows how the occurrence of victimization involving these 4 role types is influenced by organizational variables such as power differences, culture, and access to social capital. The model integrates behavioral and social structural antecedents of victimization to develop a relational perspective on the dynamics of harmful behavior in the workplace. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

建立预算资金行业财务管理中心的探索

会计集中核算制度是财政体制改革的一项重要举措,它对改变现行财政资金分散收付方式发挥了很大的作用.应在会计集中核算的基础上建立行业财务管理中心,并作为会计集中核算改革的进一步深入和补充.探讨了建立行业财务管理中心的重要性和必要性以及行业财务管理中心的模式,并在行业财务管理中心引入融资理念.     

Value management and common accounting performance measures for corporations

Management is aware that the value of firms is the ultimate measure of company performance. However, management has been using common accounting measures as an operating guide because the linkage between operational planning and value is vague and complex and, therefore, difficult to apply. Managers need to have clear targets and performance measures to track progress. This paper examines if a set of common accounting performance measures are linked tightly to the overall value of the firm. An abductive learning network (ALN) approach, an artificial intelligence technique, is used in this research because an ALN approach is non-parametric and can capture a subtle dynamic relationship between input and output variables, which is not obvious in linear statistical analysis. Empirical results show that an ALN model is very effective in synthesizing the value of the firm using six common accounting variables. The results also provide four strategic variables that can be used for devising strategic and operating plans to maximize the value of firms.     

实证分析:上市公司资本结构的影响因素

在国内外相关研究的基础上，利用我国资本市场的公开数据，对上市公司资本结构的影响因素进行实证研究，得出了若干重要结论。     

浅析当前环境下国有资产的现状和管理对策

改革开放使中国经济实现了持续高速的发展。然而,随着改革的不断深入,国有资产面临着在新经济环境下的角色转换,在此过程中由于各种原因每年有数百亿元的国有资产流失,所以,国有资产的保值增值成为现阶段乃至将来一段时间我国政府的重大经济课题。本文对国有资产的历史和现状进行了分析并从多角度提出了一些管理方面的看法。     

论基于技术资本的核心创新能力

首先界定技术资本的概念，然后以“核心能力特征参量罗盘”作为指导，全面展开论述企业核心创新能力相应4方面的投资策略，最后，运用一个案例具体展示基于技术资本核心创新能力的提升经验。     

中小企业创业资源的形成机制研究

创业资源是创业的基础,创业过程的规律性和市场配置资源的基础作用影响和决定中小企业创业资源的内在功能和形成方式。对中小企业资源的形成机制进行了分析探讨,并分析了它们之间的内在关系。     

技术进步经济效益评价——中国长城铝业公司水泥厂产出增长中技术进步作用的评价

本文通过运用“生产函数法”、“增长速度方程”来定量分析技术进步在长城铝业公司水泥厂产出增长中的作用,从中找出该水泥厂生产经营过程中存在的问题及未来发展方向。     

Evaluation of capital cost data. part 7: Liquid waste disposal with emphasis on physical treatment

Capital cost correlations are given for oil-water separators, equalization basins, primary clarifiers, clarifiers and clarifier mechanisms, reverse osmosis unit, ultrafiltration units, gravity filters and miroscreens. Data are included for raw sewage, intermediate and recirculation pumping stations and for preliminary treatment (or bar screens, grit removal, overflow and bypass chamber and Parshall flume), for grit removal, comminution and gas stripping. The correlations are accurate to ± 30%, expressed in Canadian dollars and adjusted to a Marshall and Swift value of 1000. Details as to what components are included in the cost are given. Data are given for the labour and material costs to create a working process module. For inflation indices, a critique of the Engineering News Record, EPA small city, Marshall and Swift, Chemical Engineering and Southam inflation indices suggested that the Marshall and Swift index is most appropriate for the construction and process equipment studied here. Concerning the currency exchange, for the equipment and processes in this study, equipment costs the same whether expressed directly in US or Canadian dollars. To put the current data into perspective, several hundred sources of cost data were analyzed. The major correlations are compared, on a consistent basis, with current data.