Ecological capital operation is a major means for innovation of ecological environment protection,and provides ecological security for sustainable economic and social development.In this paper,key factors for construc...Ecological capital operation is a major means for innovation of ecological environment protection,and provides ecological security for sustainable economic and social development.In this paper,key factors for construction of incentive mechanism of ecological capital operation are explored from government cognition,enterprise attitude and public awareness.Via model building and parameter setting,incentive mechanism system of single objective is established effectively,to promote effective realization of regional ecological capital operation.展开更多
The human capital’s accounting could allow companies to better manage the acquired knowledge and the skills developed by the employees when they join the firm.An operational model,suitable for a business enterprise’...The human capital’s accounting could allow companies to better manage the acquired knowledge and the skills developed by the employees when they join the firm.An operational model,suitable for a business enterprise’s HR manager and validated by its headboard,needs to include the employees’expertise and skills relative to their“cost”for the employer—the wage bill—and an assessment of the commercial performance.The human capital’s valuation includes methodological issues.Besides,the notion of human capital seems hardly understandable as a whole:The human capital gathers nevertheless components,such as knowledge—skills for which a first valuation can be proposed to test an accounting evaluation model for the operational human capital.In a perspective of a responsible management and a good HR policy,the method used must be able to better manage the knowledge and the competences employees acquired by accompanying them with the appropriate human resource management practices.This paper aims to show that the accounting valuation of human capital can become a tool in order to manage the knowledge and skills acquired and able to support a company’s human resources policy while being useful to its commercial performance—here in the distribution sector.In a research-intervention frame led in a responsible group,we use a model based on a triptych—wage bill,knowledge,and skills—to evaluate the human capital’s accounting,with an analytical highlight on the components measurement of the used“knowledge”and“skills”indexes in particular.A reflection on the operational model’s enrichment is proposed.展开更多
Based on the case of WuXi App Tec,this paper explores the mechanism of private innovative enterprises to realize enterprise value growth through innovation-capital interaction in the framework of life growth cycle.Thi...Based on the case of WuXi App Tec,this paper explores the mechanism of private innovative enterprises to realize enterprise value growth through innovation-capital interaction in the framework of life growth cycle.This paper constructs a mechanism of interactive coexistence of innovation and capital,which has certain enlightenment and reference significance for innovative enterprises to realize technology catch-up and improve their independent innovation ability through capital operation.展开更多
Based on the definition of the main body of capital operation in the apparel enterprises - modern apparel enterprise, and the view of the existing explanations of capital operation in theoretical and practical fields,...Based on the definition of the main body of capital operation in the apparel enterprises - modern apparel enterprise, and the view of the existing explanations of capital operation in theoretical and practical fields, the origin, definition,content and classification of capital operation with the characteristics of apparel industry were expounded; and by probing into the major methods of capital operation applied in apparel enterprises, restructuring, listing of a company,and Merge and Acquisition, the advices on the capital operation strategies to various types of apparel enterprises was obtained.展开更多
The field survey of two natural villages found that the relationship capital plays an important role in rural public sports service benefiting from the rural elite operation mode. However,negative effect brought by th...The field survey of two natural villages found that the relationship capital plays an important role in rural public sports service benefiting from the rural elite operation mode. However,negative effect brought by the relationship capital should not be neglected,including distorting the social equity,increasing social transaction cost,and weakening the public trust in government. It is a top priority to effectively evade its negative effect and bring into full play huge potential of the relationship capital.展开更多
基金Supported by Humanities and Social Sciences Research Project of Ministry of Education(19YJA790053)Hunan Social Science Foundation Project(18YBA244)
文摘Ecological capital operation is a major means for innovation of ecological environment protection,and provides ecological security for sustainable economic and social development.In this paper,key factors for construction of incentive mechanism of ecological capital operation are explored from government cognition,enterprise attitude and public awareness.Via model building and parameter setting,incentive mechanism system of single objective is established effectively,to promote effective realization of regional ecological capital operation.
文摘The human capital’s accounting could allow companies to better manage the acquired knowledge and the skills developed by the employees when they join the firm.An operational model,suitable for a business enterprise’s HR manager and validated by its headboard,needs to include the employees’expertise and skills relative to their“cost”for the employer—the wage bill—and an assessment of the commercial performance.The human capital’s valuation includes methodological issues.Besides,the notion of human capital seems hardly understandable as a whole:The human capital gathers nevertheless components,such as knowledge—skills for which a first valuation can be proposed to test an accounting evaluation model for the operational human capital.In a perspective of a responsible management and a good HR policy,the method used must be able to better manage the knowledge and the competences employees acquired by accompanying them with the appropriate human resource management practices.This paper aims to show that the accounting valuation of human capital can become a tool in order to manage the knowledge and skills acquired and able to support a company’s human resources policy while being useful to its commercial performance—here in the distribution sector.In a research-intervention frame led in a responsible group,we use a model based on a triptych—wage bill,knowledge,and skills—to evaluate the human capital’s accounting,with an analytical highlight on the components measurement of the used“knowledge”and“skills”indexes in particular.A reflection on the operational model’s enrichment is proposed.
基金One of the research results of national social science fund granted project(16BGL058)Guangdong Natural Science fund granted project(2018A030313103)+2 种基金Project approved by Guangdong University Student Innovation and Entrepreneurship Education Research Center,and funded by Guangdong University of Finance&Economics(2018A052459)2019 University Key Research Projects in Guangdong Province(2019WZDXM015)The Teaching Quality and Teaching Reform Project of University in Guangdong Province in 2019:Teaching Team Project“International Teaching Team for Accounting Major”.
文摘Based on the case of WuXi App Tec,this paper explores the mechanism of private innovative enterprises to realize enterprise value growth through innovation-capital interaction in the framework of life growth cycle.This paper constructs a mechanism of interactive coexistence of innovation and capital,which has certain enlightenment and reference significance for innovative enterprises to realize technology catch-up and improve their independent innovation ability through capital operation.
文摘Based on the definition of the main body of capital operation in the apparel enterprises - modern apparel enterprise, and the view of the existing explanations of capital operation in theoretical and practical fields, the origin, definition,content and classification of capital operation with the characteristics of apparel industry were expounded; and by probing into the major methods of capital operation applied in apparel enterprises, restructuring, listing of a company,and Merge and Acquisition, the advices on the capital operation strategies to various types of apparel enterprises was obtained.
文摘The field survey of two natural villages found that the relationship capital plays an important role in rural public sports service benefiting from the rural elite operation mode. However,negative effect brought by the relationship capital should not be neglected,including distorting the social equity,increasing social transaction cost,and weakening the public trust in government. It is a top priority to effectively evade its negative effect and bring into full play huge potential of the relationship capital.