论新时期高等学校无形资产管理

通过对无形资产概念、高校无形资产管理内涵、对象和作用的论述，揭示了新时期加强高校无形资产管理的重要性，提出了防止无形资产流失和贬值的措施。     

高校应重视无形资产的管理

阐述了在知识经济时代无形资产的重要地位；指出了无形资产的定义及无形资产管理的内容；分析了高校无形资产流失的原因及防止流失的对策。     

高校无形资产的范畴与管理对策研究

随着社会主义市场经济的发展,以及我国入世后对高等教育带来的机遇与挑战,高校必须尽快认识到无形资产的重要战略意义,减少由于意识和制度因素造成的无形资产流失。我们应当明确无形资产的基本范畴和目前高校在无形资产管理中存在的问题,提出相应的管理策略,进行系统化和制度化的管理,以提高无形资产的社会、经济效益,更有效地发挥高校的智力优势。     

学校无形资产及其经营途径

依据现代资产理论，学校资产可分为有形资产和无形资产两类。有形资产即学校的校舍、设备等硬件设施；无形资产即学校的文化积淀。学校无形资产大体可分为五类：一是冠名类无形资产，如“北京大学附属中学”、“清华大学附属中学”，因为著名高校的独特地位，其附属中学也就在命笔的过程中获得了难以估价的无形资产。二：是荣誉类无形资产，如“全国德育先进校”，荣誉级别越高，无形资产越大。三是伟人、     

新《高等学校会计制度》下无形资产管理的思考

近年来,随着教育改革的不断深入,无形资产逐渐成为高校国有资产的重要组成部分。在新会计制度下,高校面临无形资产价格确认困难、成果转化效率低、缺乏科学的评估核算体系缺位、人才流动大等问题。制定有效的管理制度,建立健全人才激励机制,建立科学的核算体系和建立投资转让收益分配制度等,有助于提高高校无形资产的管理水平。     

高校无形资产流失风险分析与团队控制

无形资产同有形资产一样会对高校的发展产生一定的影响。长期以来,由于思想认识不足,缺乏相应的管理制度,无形资产的追讨难度大、价值认定难等因素造成高等院校科研团队的无形资产流失较大。通过逐步推广无形资产管理意识、设立无形资产监管一条龙服务、建立无形资产有偿赔付制度、设置权威评估中介机构等对策,可以使无形资产流失得到有效的控制,最终达到无形资产增值的目的。     

企业并购中无形资产的处置

21世纪，是知识经济的时代。在经济领域占主导地位的资源和生产要素不再是一般劳动力、也不再是资本，而是知识，拥有和运用知识成为这个时代的真正动力。世界上的名公司都越来越重视无形资产。据统计，目前有实力的企业其有形资产和无形资产的比例达到1：2或1：3。企业兼并和收购的前提和难点是清产核资、界定产权和评估资产。对于具有实物形态的有形资产而言，这些问题并不困难。无形资产则不同，因为不具有实物形式，无形资产很容易被人们所忽略，评估也很难公正客观。该着重探讨在企业兼并和收购中知识产权等资产应如何处置等问题。作通过研究无形资产的定义和特点以及国内外相关的分类，发现目前我国无形资产评估存在着若干问题，由此带来了企业并购中无形资产处置的若干问题。针对这些存在的问题，作提出了四点相应的对策：(1)以“公正、公开、公平”的原则规范交易，(2)尽快成立产权经纪公司和产权收购公司，以专业化的水平和素质。保证产权尤其是无形资产处置的高效、合理、科学，(3)合理安置人员，防止无形资产流失，(4)在刑法中明确流失无形资产犯罪的内容。     

高校无形资产保值增值的途径探讨

高校无形资产是高校国有资产的重要组成部分,是一所高校综合实力的集中体现,是高校教学水平、科研水平、管理水平、社会服务水平的凝结,影响着高校的师资水平、生源质量和社会对其毕业生的认可度。无形资产往往能产生有形资产所不能产生的价值,是一种极重要和稀缺的资源。高校蕴藏着大量的无形资产,如何有效实现这些资源     

高等院校无形资产管理问题探讨

文章分析了高校无形资产管理现状和高校无形资产流失的原因，并在分析的基础上，对高校无形资产运作管理和财务核算管理两方面给出了具体的建议和方法，旨在提高高校无形资产管理水平，确保高校无形资产的保值增值。     

关于加强高校无形资产管理的思考

高校属于人才、知识密集型的场所,它的无形资产也相对集中.无形资产是高校资产的重要组成部分,在某种程度上,无形资产发挥的作用甚至超过了有形资产.但是目前高校无形资产管理存在不少问题,造成高校无形资产的大量流失.本文就高校无形资产管理中存在的主要问题进行了分析,并提出了加强无形资产管理的策略.     

卡思卡特城堡

It is worthy of noting that, whilst Crookston Castle witnessed the earlier and happier portion of Mary's variegated life,     

不同的吃喝玩乐

一、吃和喝吃苹果 eat an apple, 吃药 take medicine,吃糖 have some sweets,吃饭 have one's meals,吃馆子 dine out,吃惊 be surprised/     

漏洞百出的教育

Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help?     

只要努力,不要后悔

There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love.     

浅谈移民问题

Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject.     

Sister Carrie, an Adherent of Desires

Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities.     

Improvement of one-cycle controller by use of proportional integral differential controller

1.IntroductionOne-cyclecontrolmethod,whichwasproposedaboutonedecadeago[1],hasbecomeanattractivemethodinspecialfieldssuchaspowerfactorcorrection[2-6],switchingamplifiers[7,8],etc.Themainideaofthiscontrollerisbasedonintegrationofdiodevoltageinone-cycleandforcesittobeexactlyequaltothereferencevalue.Themainadvantageofthiscontrollerisitsrealtimeabilitytorejectthevariationofinputvoltage[1].Despitethisgreatability,ithasnogoodperformancesinrejectingofloaddisturbanceandfollowingreferencecommands.Espec…     

库克斯顿城堡

城堡, 是欧洲典型的建筑之一, 每个城堡都有一个美丽的传说或是一段历史。从本期开始, 我们将推出“城堡之旅”, 带各位读者去浏览、观赏欧洲各地的城堡, 开始一段文化与历史的旅途!     

胡主席在印度,我却在中国

Today, Sunday morning, I sit thinking and typing at my computer. My thoughts are in my homeland, India and my body is in China. The body is here and mind there for a good reason. Mr. Hu is president and I am resident and both are in each other's countries (what a difference the absence of one small letter makes!). Mr. Hu will return in a few days and I will stay on longer.