基于TOPSIS法的钢铁企业低碳竞争力评价——来自12家上市钢铁公司的数据

伴随世界各国对低碳经济的认同,人类低碳活动不断走向深入。根据UNFCCC的设计构想和Kyoto Protocol理论规划,一种基于政治的资产——碳资产便出现了。首先综述碳资产的概念,并对碳资产进行类别划分;在此基础上选取碳排放大户——钢铁企业为研究样本,构建减排碳无形资产视角下钢铁企业的低碳竞争力指标体系,并对指标进行筛选及评分、赋权,提出TOPSIS评价模型;最后,运用模型对12家上市钢铁企业进行实证研究。     

试论建立我国环境资产化管理制度

与传统的环境资源的物质形态管理不同,环境资产化管理将环境作为生产要素,投入社会的再生产,提供服务,以获取资产收益或合理的生产要素收入分配。这需要环境管理的观念、方式和制度的变化。环境资产化管理揭示了环境的经济属性,其以环境价值管理为核心,目标是对环境资源进行经济补偿与价值实现,使环境资产收益最大化,实现资产性环境的保值与增值。管理制度主要包括环境资产产权制度、经营管理制度和收益管理制度等。     

Standards, dominant designs and preferential acquisition of complementary assets through slight information advantages

This paper discusses how firms can use slight information advantages to obtain preferential access to complementary assets and create multi-level dominant designs. It does this by using an analysis of several cellular phone industries and the literature on standards and dominant designs. In the most prominent case, the leading Japanese cellular service provider (NTT DoCoMo) offered preferential information about the “open” Japanese digital phone standard in return for preferential access to the lightest phones from four phone suppliers. These four phone suppliers used the preferential access to this information to obtain preferential cooperation from parts suppliers and to make better design tradeoffs between parts than the other phone suppliers. These superior design tradeoffs enabled the DoCoMo suppliers to create various dominant designs within the Personal Digital Cellular (PDC) standard. The creation of these dominant designs forced other phone and part manufacturers to change their design strategies and copy the designs used by the DoCoMo phone and part suppliers. The result is that DoCoMo and its four phone suppliers have substantially reversed the slides in their market shares. By comparing this case with several other cellular phone industries in which different modes of competition exist, the paper discusses how market conditions determine the way in which standards and dominant designs emerge.     

智力资本的整体衡量方法及其应用

在知识经济时代，智力资本的运营管理已经成为公司重要的工作，智力资本的整体衡量为智力资本的管理提供了某种参考点，本文在界定了智力资本内涵基础上，阐述了几种智力资本的整体衡量方法，并对这几种衡量方法进行了比较分析，给出相应的应用实例，最后指出了智力资本整体衡量方法研究中需进一步探讨的方向。     

浅析我国当前的投资形势

增速过猛，规模过大，新开工项目过多，是当前固定资产投资领域出现的问题。消费与投资比例关系失衡将严重影响整个经济的良性循环。为了避免国民经济的大起大落和通货膨胀的压力，就必须清醒地认识当前的投资形势，采取有效合理的手段保持经济稳健地增长。     

盘活国有资产的途径初探

资产存量不活是国有大中型企业的通病，这种状况在老煤炭企业的表现尤为突出。本文从国有大中型企业资产沉淀、资金停滞的现状着眼，认真分析了导致这种状况的主要原因，探索出盘活国有资产的五条主要途经。     

Asset Ownership and Academic Achievement Among Youth in Ghana: Examining Associations Based on Asset Type and Academic Subject

This cross-sectional study examined the relationships between asset type and academic achievement among Ghanaian junior high school students. Results suggest that the positive relationship between asset ownership and academic achievement depends on the type of asset and academic subject. Homeownership was positively and significantly associated with math achievement. Ownership of transport-related assets was positively and significantly associated with English achievement. Findings have implications for asset-building programs to promote academic proficiency and progress for all youth.     

高校固定资产核算存在问题及对策

分析了现行高校固定资产核算中存在的主要问题，如核算范围不清晰、不计提折旧导致虚增资产等，提出高校可吸收企业会计做法，引入权责发生制，采取计提折旧等核算方法，建立和完善高校固定资产核算制度。     

知识资产概念的内涵剖析

知识资产是知识经济形态下企业价值增值的主要动因,是企业的核心竞争力,是企业内部的契约制度安排。知识资产的概念内涵为知识资产的会计确认与计量确立了科学理论基础。     

合并高校国有资产管理中的问题与对策

本文针对合并高校国有资产管理中存在资产账实不符、管理体制和运行机制不合理、管理制度不健全、管理方法不到位等问题,分析其产生的原因并提出应对措施。