The performance of corporate social responsibility is conducive to the con- tinuous improvement of their profitability, and promotes the upgrading of corporation value. However, it is difficult to confirm, calculate a...The performance of corporate social responsibility is conducive to the con- tinuous improvement of their profitability, and promotes the upgrading of corporation value. However, it is difficult to confirm, calculate and check the costs and benefits brought by the implementation of corporate social responsibility under the current ac- counting theory system, so it is difficult to estimate whether the fulfillment of corpo- rate social responsibility has any effects on the corporation value assessment. Therefore, based on corporate social responsibility, the correction mode of corpora- tion value assessment is put forward.展开更多
Assessment of debris flow hazards is important for developing measures to mitigate the loss of life and property and to minimize environmental damage. Two modified uncertainty models, Set Pair Analysis （SPA） and mod...Assessment of debris flow hazards is important for developing measures to mitigate the loss of life and property and to minimize environmental damage. Two modified uncertainty models, Set Pair Analysis （SPA） and modified Set Pair Analysis （mSPA）, were suggested to assess the regional debris flow hazard. A ease study was conducted in seven towns of the Beichuan county, Sichuan Province, China, to test and compare the application of these two models in debris flow hazard assessment. The results showed that mSPA only can fit for value-variables, but not for non value-variable assessment indexes, Furthermore, as for a given assessment index xi, mSPA only considers two cases, namely, when grade value increases with xi and when grade value decreases with xi. Thus, mSPA can not be used for debris flow hazard assessment but SPA is credible for the assessment because there are no limitations when using SPA model to assess the debris flow hazard. Therefore, in this study SPA is proposed for assessing debris flow hazard.展开更多
文摘The performance of corporate social responsibility is conducive to the con- tinuous improvement of their profitability, and promotes the upgrading of corporation value. However, it is difficult to confirm, calculate and check the costs and benefits brought by the implementation of corporate social responsibility under the current ac- counting theory system, so it is difficult to estimate whether the fulfillment of corpo- rate social responsibility has any effects on the corporation value assessment. Therefore, based on corporate social responsibility, the correction mode of corpora- tion value assessment is put forward.
基金supported by the National Natural Science Foundation of China (Grant Nos. 51279116)the New Teacher Fund of Ministry of Education of China (Grant No. 20120181120124)+1 种基金the Excellent Scholar Fund of Sichuan UniversityOpen Fund Program of State key Laboratory of Hydraulics and River Engineering, Sichuan University, China (Grant No. 0901)
文摘Assessment of debris flow hazards is important for developing measures to mitigate the loss of life and property and to minimize environmental damage. Two modified uncertainty models, Set Pair Analysis （SPA） and modified Set Pair Analysis （mSPA）, were suggested to assess the regional debris flow hazard. A ease study was conducted in seven towns of the Beichuan county, Sichuan Province, China, to test and compare the application of these two models in debris flow hazard assessment. The results showed that mSPA only can fit for value-variables, but not for non value-variable assessment indexes, Furthermore, as for a given assessment index xi, mSPA only considers two cases, namely, when grade value increases with xi and when grade value decreases with xi. Thus, mSPA can not be used for debris flow hazard assessment but SPA is credible for the assessment because there are no limitations when using SPA model to assess the debris flow hazard. Therefore, in this study SPA is proposed for assessing debris flow hazard.
