股权资本成本性质与估算技术分析

资本成本是现代财务理论的核心，对于整个财务理论的建设具有奠基性意义。作为公司财务理论的第一概念，从历史上看，资本成本估算主要涉及两个领域：一是股东利益保护以及股东财富最大化理财目标的追求；二是公司资本投资项目的选择。然而，随着人们对资本成本概念的深入了解，与资本成本相关的一些新的研究领域被不断地发掘出来，如股权结构与资本成本、企业盈利（波动、操纵等）与资本成本、投资者关系管理与资本成本、信息质量与资本成本等。透过这些问题的研究，不难发现如下事实：资本成本已经不是单纯的、微观的公司财务概念，其在中宏观经济分析中的作用正在日益受到人们的高度关注。

知识经济中的成本性质与定价模式

知识经济的发展给企业管理带来了深刻的影响,一些过去相当成熟的理论与行之有效的方法都将面临全面挑战。本文就知识经济时代企业的成本性质与定价模式的变化进行了初步探讨,提出知识型企业的成本是一种“稳健成本”,边际理论将走向困惑,企业定价模式必须进行转变。“协同定价”成为必然。

环境会计的成本计量模式研究

由于环境因素成为衡量企业是否具有竞争能力的重要因素之一,因此,有必要构建引入环境成本要素的新成本计量模式。立足于衡量企业的环境竞争力,而侧重点则在于通过新的成本计量模式对企业的环境成本进行管理控制,从而提升企业的环境竞争力。

试论成本费用的核算与控制

成本费用即成本性质的费用，即将要计入某成本计算对象的费用。成本费用有多种，以工业企业为例，有物资采购中的成本费用、生产过程中的成本费用、设备安装中发生的成本费用等，通过对它们分别进行核算，就确定了应该计人物资采购成本、产品生产成本、设备购置成本的数额，从而确定了库存材料、产成品、固定资产等资产的成本。这些经营费用的发生，经过成本费用归集，形成各种资产的成本，或早或晚被确认为费用要素。

管理会计视角下环境成本计量模式研究

文章着重构建引入环境成本要素的新成本计量模式,与以往研究的不同之处在于,立足于衡量企业的环境竞争力,而侧重点则在于通过新的成本计量模式对企业的环境成本进行管理控制,从而提升企业的环境竞争力。

中国要打造什么样的制造中心?

对于我国究竟要不要、能不能成为世界制造中心的问题,人们的认识基本趋于一致,即:从我国自身发展的需要看,我国应该成为世界制造中心,而且从我国所具有的比较优势来看,我国也能够成为世界制造中心.在这个基本认识的基础上,我们现在要讨论的问题是,我国究竟应该成为什么样的世界制造中心,如何实现我们所选择的世界制造中心的目标?

MXene quantum dots of Ti_(3)C_(2):Properties,synthesis,and energy-related applications

The emerging two-dimensional MXene-derived quantum dots(MQDs)have garnered considerable research interest owing to their abundant active edge atoms,excellent electrical conductivity,and remarkable optical properties.Compared with their two-dimensional(2D)counterpart MXene,MQDs with forceful size and quantum confinement effects exhibit more unparalleled properties and have considerably contributed to the advanced photocatalysis,detection,energy storage,and biomedicine fields.This critical review summarizes the fundamental properties of MQDs in terms of structure,electricity,and optics.The mechanism,characteristics,and comparisons of two typical synthesis strategies(traditional chemical method and novel fluorine-free or chemical-free method)are also presented.Furthermore,the similarities and differences between MQDs and 2D MXenes are introduced in terms of their functional groups,light absorption capacity,energy band structure,and other properties.Moreover,recent advances in the applications of MQD-based materials for energy conversion and storage(ECS)are discussed,including photocatalysis,batteries,and supercapacitors.Finally,current challenges and future opportunities for advancing MQD-based materials in the promising ECS field are presented.

Physical Properties and Electrochemical Performance of Solid K_2FeO_4 Samples Prepared by Ex-situ and in-situ Electrochemical Methods

K2FeO4 powders were synthesized by the ex-situ and in-situ electrochemical methods, respectively, and characterized by infrared spectrum （IR）, scanning electron microscopy （SEM）, X-ray powder diffraction （XRD） and BET. Their electrochemical performances were investigated by means of galvanostatic discharge and electrochemi-cal impedance spectroscopy （EIS）. The results of physical characterization showed that the two samples have simi-lar structural features, but their surface morphologies and oriented growth of the crystals are different, which results in smaller specific surface area and lower solubility of the ex-situ electrosynthesized K2FeO4 sample. The results of discharge experiments indicated that the ex-situ electrosythesized K2FeO4 electrode has much larger discharge ca-pacity and lower electrode polarization than the in-situ electrosynthesized K2FeO4 electrode. It was found from the results of EIS that lower electrochemical polarization might be responsible for the improvement on the discharge performance of the ex-situ electrosynthesized K2FeO4 electrode.

Development of a group support system to support collaborative works in value management workshops

Value Management (VM) is a rigorous and systematic approach to improve the value and optimise the overall cost of a facility. It identifies opportunities to remove unnecessary costs while assuring that quality, reliability, performance, and other critical factors will meet or exceed the customers’ expectations. It has been widely used in the construction industry in a number of countries. A recent survey, however, revealed several problems that hinder the wider use of this methodology in the industry. To overcome these problems, a feasibility study has been conducted to investigate whether or not a Group Support System (GSS) can support collaborative works in VM workshops. This paper introduces the development and structure of a prototype GSS which is designed to support the collaborative works of stakeholders in VM workshops. It begins with an introduction to the conceptual GSS framework and job plan, illustrating what GSS supports can be provided to VM workshops. This is followed by a detailed description of the GSS prototype system to demonstrate how these supports can be performed as an integrated computer system. The testing of the system is also discussed. The research findings provide strong evidence in supporting the notion of using GSS to improve VM implementation. The information support of GSS has been ranked to be the most useful GSS functions and most of the practitioners interviewed are highly interested in applying GSS to support VM workshops in the future.

Use of the tumor necrosis factor-blockers for Crohn's disease

The use of anti-tumor necrosis factor-α therapy for inflammatory bowel disease represents the most important advance in the care of these patients since the publication of the National Co-operative Crohn＇s disease study thirty years ago. The recommendations of numerous consensus groups worldwide are now supported by a wealth of clinical trials and several meta-analyses. In general, it is suggested that tumor necrosis factor-c~ blockers （TNFBs） are indicated （1） for persons with moderately-severe Crohn＇s disease or ulcerative colitis （UC） who have failed two or more causes of glucocorticosteroids and an acceptably long cause （8 wk to 12 wk） of an immune modulator such as azathioprine or methotrexate; （2） non-responsive perianal disease; and （3） severe UC not responding to a 3-d to 5-d course of steroids. Once TNFBs have been introduced and the patient is responsive, therapy given by the IV and SC rate must be continued. It remains open to definitive evidence if concomitant immune modulators are required with TNFB maintenance ther- apy, and when or if TNFB may be weaned and discon- tinued. The supportive evidence from a single study on the role of early versus later introduction of TNFB in the course of a patient＇s illness needs to be confirmed. The risk/benefit profile of TNFB appears to be accept- able as long as the patient is immunized and tested for tuberculosis and viral hepatitis before the initiation of TNFB, and as long as the long-term adverse effects on the development of lymphoma and other tumors do not prone to be problematic. Because the rates of ben- efits to TNFB are modest from a population perspec- tive and the cost of therapy is very high, the ultimate application of use of TNFBs will likely be established by cost/benefit studies.

Economic Cost-Effectiveness of the Implementation of the Quality Standard ISO 9001 in the Health Sector

The quality standard ISO 9001 helps and enables organizations, regardless of the sector where they exist, to implement the quality management properly. Recent years have attracted attention to the possibilities of implementing this standard in the health sector and the economic viability of that long-term investment. Health care organizations are recognizing the value system that combines all the criteria for managing quality, including management of business, compliance and management of procedural steps, and most importantly, the total quality management. In general, the implementation of ISO 9001：2008 standard for quality in health care institutions is seen as an opportunity to improve the quality of health care, and the entire process is to be completed by reducing costs and improving services in the sector. The implementation of a quality standard is directed towards patients, medical staff, and management in order to achieve reduction and complete relief from the pain, correct and professional services, conducted services with an appropriate skilled and professional care to obtain results that are comparable to known standards, and protection services with appropriate insurance policies, and the management expects the implementation of a quality system to justify and return their investments. The methods used in this paper are based on the quality standard ISO 9001：2008--Quality Management System and the Guidelines for Improving Performance, developed based on ISO 9004：2000： Quality Management System-43uidelines for Continuous Improvement. These guidelines contain a big part of the text in ISO 9004：2000, but they are supplemented with specific guidelines for their implementation in the health sector. The implementation of the system and monitoring guidelines evidently contributes to the overall resolution and closure of problems in over 50% of cases. This not only results in saving money for the institution, but it also globally leads to reduced variations in the healing process. Expected benefits from implementing the system in the health care sector in the Republic of Macedonia relate to providing a substantial foundation for obtaining all the necessary facilities and reduction of the costs by reducing the inappropriate staff in exactly determined departments. Implementation of future accreditation processes can be accomplished in a much shorter period of time, especially when there is good communication and cooperation among the departments. Improved working systems, processes, and final results inevitably contribute to happy and healthy patients.

试论成本学的理论体系

党的十二届三中全会通过的《中共中央关于经济体制改革的决定》,明确了我国现阶段社会主义经济是有计划的商品经济,这是经济体制改革的主要指导思想。我国成本学的理论基础也要以《决定》的主要指导思想为准绳。

New method for the determination of convective heat transfer coefficient in fully-developed laminar pipe flow

Convective heat transfer coefficient is one of the most vital parameters which reveals the thermal efficiency of a pipe flow.To obtain such coefficients for problems with variable pipe wall temperature,numerical iterative methods should be used which could be time-consuming and less accurate.In this paper,thermophysical properties of fluids are assumed to be constant.We define a variable related to the temperature gradient of the pipe wall and study the varying law of the local coefficient.Then,a sample-based scheme is proposed to avoid the calculation of a time-consuming problem in the use of solutions with low computing cost.To verify its accuracy,several problems in normal circle pipes with variable factors,such as the various temperatures of the pipe wall,the different radius of the pipe,and various velocities of fluid flow,are well resolved.Meanwhile,its validity in a convergent pipe is also studied.From the obtained results,the high accuracy and efficiency of the proposed scheme can be confirmed.Therefore,the proposed scheme for determining the convective heat transfer coefficient has great potential in engineering problems.