浅谈人力资源会计     

陈永章 《济宁师范专科学校学报》2004,25(3):84-85

知识经济是以人力资本投入为主的经济．人力资源作为最积极最活跃的第一生产要素．其成本和价值的确认、计量、披露是企业的重要信息。  相似文献   

Determining the Value of Cultural Goods: How Much (or How Little) Does Contingent Valuation Tell Us?   总被引：1，自引：0，他引：1  

David Throsby 《Journal of Cultural Economics》2003,27(3-4):275-285

Contingent valuation methods (CVM) are now well established as a means of measuring the nonmarket demand for cultural goods and services. When combined with valuations provided through market processes (where relevant), an overall assessment of the economic value of cultural commodities can be obtained. Within a neoclassical framework, such assessments are thought to provide a complete picture of the value of cultural goods. But are there aspects of the value of cultural goods which are not fully captured, or not captured at all, within such a model? This paper argues that CVM provides an incomplete view of the nonmarket value of cultural goods, and that alternative measures need to be developed to provide a fuller account.  相似文献   

The Regrettable Necessity of Contingent Valuation     

Richard A. Epstein 《Journal of Cultural Economics》2003,27(3-4):259-274

Ordinary markets allow parties, not the state, to value property and projects. But they do not account for subjective value in such traditional contexts as condemnation. An awareness of these nonmarket values helps overcome any categorical opposition to the use of the contingent valuation method (CVM) to value cultural and environmental resources. But accurate CVM should measure all values, positive or negative, tononowners; it should apply generally to any substitute projects; and it should seek to account for diminishing marginal value of additional resource units. CVM should be used only to aggregate nonmarket preferences, not to skew the political debate to cultural or environmental objectives.  相似文献   

Keeping things different: coexistence within European markets for cleantech and biofuels     

Liliana Doganova  Brice Laurent 《Journal of Cultural Economy》2016,9(2):141-156

Environmental policy increasingly resorts to market-based instruments in order to meet sustainability objectives. The ‘carbon market’ instituted by the European Emissions Trading directive from 2003 is a canonical example, which has been described, and critiqued, as a delegation of policy objectives to market exchanges. In this paper, we examine the complex ways in which the operationalization of policy objectives and the organization of markets are intertwined, focusing on two other examples of European environmental regulation. The first one is the Integrated Pollution Prevention and Control directive from 1996, which defined the ‘best available techniques’ to curb emissions in air, water and soil. The second one is the Renewable Energy Directive from 2009, which introduced criteria for the definition of the sustainability of biofuels. Through the analysis of the design and implementation of these two directives, we identify a central concern for the coexistence of various objects, and various initiatives undertaken by European institutions, member states and private actors. We use the notion of coexistence to describe a European political and economic ordering that is inherently hybrid, and cannot be reduced to a mere delegation of policy objectives to the market, or a legal constraint imposed on all European actors. It grounds its political legitimacy and economic rationality on the distribution of roles and responsibilities across public and private actors, and on the ability to ‘keep things different’ according to local variabilities.  相似文献   

Valuation struggles over pricing – determining the worth of wind power     

Trine Pallesen 《Journal of Cultural Economy》2016,9(6):527-540

Public policies such as feed-in tariffs have been widely introduced to stimulate the development of renewable energies, and sustain a decarbonisation of the electricity sector. Proponents argue that these governance instruments safeguard public goods such as the climate – yet they are accused of creating political markets, and political prices, here understood as market distortion. This paper studies the ‘politics’ of pricing by following the adoption of the first feed-in tariff in France. Pricing as a way of achieving non-economic ends, such as climate mitigation, brings the values of several public goods into play, all the while prompting a translation of these values into a single price. Following the struggles over the pricing of wind power in the early 2000s, the study illustrates that rather than a pollution of the market sphere by that of politics, a politics of pricing can be observed in four distinct struggles: namely the framing of the public interest; valuation as the articulation of the future; the possible agencies of governance; and role of valuation methods and calculations.  相似文献   

高空作业人员工伤预防指标模型研究     

李晓峰  王星超  代翔 《湖北体育科技》2016,(12)

选取长期在电力配网运行、维护作业过程中技能、技术优秀、工作高效人员,对他们的身体形态、机能、素质等方面的体能测试数据进行科学的分析,建立更加适合电力系统高空作业人员的工伤预防评价指标体系。  相似文献   

通风空调工程量清单与计价表中清单项编制的教学探讨     

刘帅 《教育教学论坛》2019,(27):213-215

正确而全面地编制工程量清单与计价表中的清单项是计量与计价教学的重点和难点。本文以某通风空调工程为例,提出了"查表看图"的教学方法,实践证明取得了较好的教学效果。  相似文献   

中国上市企业价值分析体系的若干思考     

林志红 《柳州职业技术学院学报》2011,11(4):4-6

在我国证券市场的现状下,如何对我国上市企业的价值进行分析评估,对于建立诚信、理性的证券市场有着重要的意义。分析评估上市企业价值的几种方法的适用及局限,并对上市企业价值评估体系的角度及因素进行了思考。  相似文献   

会计职业道德建设探析     

高玉秀 《吕梁高等专科学校学报》2004,20(2):66-67

提高诚信度和公信力，维护职业道德是会计发展的根本。会计人员职业道德沦丧，会计信息失真，会计工作秩序混乱，扰乱了市场经济秩序。必须全面贯彻《会计法》，建立会计职业道德教育体系，加强会计职业道德检查评价。  相似文献   

南唐诗研究述评     

钟祥 《周口师范学院学报》2005,22(6):30-33

南唐诗在五代十国诗坛上有着非常重要的地位,但至今却没有引起应有的重视.对南唐诗的研究可分为两个阶段:20世纪以前的研究较为肤浅,主要是点评、感悟式的评价;20世纪以来,对其研究才陆续展开.南唐诗有着丰富的内容,可采取不同的方法进行研究.  相似文献