关于工程招投标中"合理低价"的探讨

通过分析现有的建设工程造价构成的特点和存在的问题,就在现行的工程招投标机制下界定"合理低价"应考虑的因素及应采用的措施进行了探讨,为科学客观地测算工程合理低价提供了参考。     

远程开放教育成本与效益分析

远程开放教育运用广播电视和计算机网络多媒体技术,使受教育者的数量无限,与国家的“科教兴国”、“全面学习,终身学习”的教育战略相符。但是新技术投资的成本高,其效益的估算难,且如何减少成本,提高效益是有待研讨的课题,需要认真进行分析。一、远程开放教育成本核算的重要意     

Relative age and birthplace effect in Japanese professional sports: a quantitative evaluation using a Bayesian hierarchical Poisson model

Relative age effect (RAE) in sports has been well documented. Recent studies investigate the effect of birthplace in addition to the RAE. The first objective of this study was to show the magnitude of the RAE in two major professional sports in Japan, baseball and soccer. Second, we examined the birthplace effect and compared its magnitude with that of the RAE. The effect sizes were estimated using a Bayesian hierarchical Poisson model with the number of players as dependent variable. The RAEs were 9.0% and 7.7% per month for soccer and baseball, respectively. These estimates imply that children born in the first month of a school year have about three times greater chance of becoming a professional player than those born in the last month of the year. Over half of the difference in likelihoods of becoming a professional player between birthplaces was accounted for by weather conditions, with the likelihood decreasing by 1% per snow day. An effect of population size was not detected in the data. By investigating different samples, we demonstrated that using quarterly data leads to underestimation and that the age range of sampled athletes should be set carefully.     

Comment on Dissociation between running economy and running performance in elite Kenyan distance runners

Mooses and colleagues suggest that running economy alone does not explain superior distance running performance in elite Kenyan runners. Whilst we agree with the multi-factorial hypothesis for Kenyan running success, we do not believe that running economy can be overlooked to the extent that it was based on this particular study. Based on the methods used and the range of athletes tested, in this response letter we question whether this study provides any basis for downplaying the influence of running economy or suggesting that other factors compensate for it to enable superior performance.     

从代理成本角度对我国上市公司资本结构的实证研究

融资结构或资本结构问题一直是公司财务理论研究的重要内容。从隐性融资成本——代理成本的角度研究我国上市公司的资本结构问题，可以为公司财务管理决策者安排合理的融资结构、实现公司价值最大化目标提供决策依据。     

浅谈如何加强工程造价管理

随着房地产市场的发展,要求开发企业必须对项目投资实施全过程的高效成本控制,从组织、技术、经济、合同与信息等方面,挖掘潜力,降低成本,提高投资效益和社会效益。从对影响工程造价比较大的立项决策阶段、设计阶段、招标投标阶段、施工阶段和竣工结算阶段五个方面论述了如何有效地控制建设项目造价,提高投资效益。     

物理化学实验大循环教学方法初探

探讨了在物理化学实验大循环实验中如何充分利用有限的课堂时间和实验设备完成实验要求的教学方法，这些方法也适用于其他学科的循环实验。     

在净现值法评价中单利的转换和运用

在评价方案投资决策的净现值法分析中，所用的折现率是复利。复利折现率的确定在某些情况下就是银行存、贷款的复利率。而我国的银行存、贷款利率是单利，单利是不能直接用来计算净现值，确定方案的取舍的。这样我们就应将单利用一定的方法折为复利率，然后再用此折合后的复利率作为折现率来计算评价方案的可行性。     

引入面向成本的设计模式降低产品成本

由于市场竞争的不断深化，用户对产品的生产周期、质量和价格要求越来越严格，引入面向成本的设计(DFC)概念模型，使用目标成本估算方法进行成本估算，可以对机械零件和机械产品的成本进行有效的控制。     

建设项目全过程跟踪审计探讨

建设项目全过程跟踪审计是接受业主委托,对工程项目进行全过程的跟踪审计工作。其具体内容包括在工程招标阶段协助业主起草招标文件提供咨询服务;在工程施工阶段参加图纸会审,现场勘查,隐蔽工程验收,工程变更、洽商、签证的确认,工程进度拨款的控制,以及最后对工程结算进行的审核。对工程进行全面、详细的跟踪审计工作,协助业主实现建设项目投资控制目标,以便最大的发挥业主投资效益。