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1.
胡哲 《广西职业技术学院学报》2020,(1):102-105
会计利润在很多情况下不能真实反映企业的财务状况,引入经济增加值(EVA)的概念可以较好弥补这个缺陷。本文基于EVA视角探讨企业价值问题。在计算EVA的过程中,确定资本成本是非常关键的一个步骤,对于泸州老窖乃至整个白酒行业来说,资本成本几乎是由权益资本来决定的。本文将权益资本的计算作为重点,采用重要性分析法来确定企业的权益资本,并探索其他具有可操作性的计算白酒行业EVA的方法。 相似文献
2.
This paper sets out an argument and approach for moving beyond a primarily arts‐based conceptualization of cultural capital, as has been the tendency within Bourdieusian approaches to date. We advance the notion that, in contemporary society, scientific forms of cultural and social capital can command a high symbolic and exchange value. Our previous research [Archer et al. (2014) Journal of Research in Science Teaching 51, 1–30] proposed the concept of “science capital” (science‐related forms of cultural and social capital) as a theoretical lens for explaining differential patterns of aspiration and educational participation among young people. Here, we attempt to theoretically, methodologically, and empirically advance a discussion of how we might conceptualize science capital and how this might be translated into a survey tool for use with students. We report on findings from a survey conducted with 3658 secondary school students, aged 11–15 years, in England. Analysis found that science capital was unevenly spread across the student population, with 5% being classified as having “high” science capital and 27% “low” science capital. Analysis shows that levels of science capital (high, medium, or low) are clearly patterned by cultural capital, gender, ethnicity, and set (track) in science. Students with high, medium, or low levels of science capital also seem to have very different post‐16 plans (regarding studying or working in science) and different levels of self‐efficacy in science. They also vary dramatically in terms of whether they feel others see them as a “science person.” The paper concludes with a discussion of conceptual and methodological issues and implications for practice. © 2015 The Authors. Journal of Research in Science Teaching Published by Wiley Periodicals, Inc. J Res Sci Teach 52: 922–948, 2015. 相似文献
3.
人力资本与治理概念的拓展 --从公司治理到企业治理 总被引：1，自引：1，他引：1
人力资本理论对“股东中心主义”的传统治理逻辑提出挑战，界定人力资本与物质资本之间的关系已经成为治理研究的新方向。由于治理问题存在的普遍性、人力资本所有者与物质资本所有者的二位一体性、两权分离的模糊性以及“委托一代理’’关系的相互性，治理的概念应由公司治理拓展为企业治理。 相似文献
4.
《Asia Pacific Journal of Education》2012,32(2):153-166
This paper examines how social capital formed by effective parental practices within Chinese families influences student achievement. Survey responses from 266 students from Grades 4 to 6 in a suburban elementary school in China were analysed to identify their perceptions of parental practices (support, pressure, help, monitoring and communication) at home. Coleman's concept of social capital serves as a framework to examine specific Chinese parental practices to influence their children's achievement. Results of multiple regression analyses indicated that parent-child communication was the most important factor in promoting student learning, whereas high level of parental help was not viewed as a useful resource for increasing achievement. The findings supported Coleman's assertion about the role of social capital in generating human capital for the next generation. This paper offers evidence that social capital is useful in examining parental practices associated with student achievement in China. 相似文献
5.
Wan Shun Eva Lam 《Learning, Media and Technology》2014,39(4):488-506
Communication technologies are playing an increasingly prominent role in facilitating immigrants' social networks across countries and the transnational positioning of immigrant youth in their online language and literacy practices. Drawing from a comparative case study of the digital literacy practices of immigrant youth of Chinese descent, this paper examines the cross-border social relationships that are fostered between the youth and their peers in their natal country through the use of instant messaging and other online media. Using Pierre Bourdieu's capital and field theory, and the concept of social capital, this paper considers how literacy development in transnational contexts constitutes the production of social and cultural capital. It argues that the youths' online literacy practices need to be understood within the particular social fields in which they are situated and how they allow the youth to navigate and take up position within social fields that cross national boundaries. 相似文献
6.
有限公司的注册资本制度是弥补股东有限责任缺陷,保护债权人和其他利害关系人利益的重要制度,也是公司法的一个重要制度。本文从有限公司注册资本的概念、分类、法理基础入手,着重介绍了我国有限公司的注册资本制度的立法依据及其存在的问题,在分析我国社会和制度环境的基础上提出了完善我国注册资本制度的措施。 相似文献
7.
Una O’Connor Felicity Hasson Christine McKeever Jayne Finlay 《Journal of Research in Special Educational Needs》2021,21(2):146-155
The assistant workforce is a constituent presence in all schools. Progressive reconfiguration of the role has resulted in a hybrid position, with assistants customarily navigating power relationships in the hierarchy of the school. This paper employs Bourdieu’s theory of social fields, in particular, his system of relations, as a means to consider the intersection of habitus and capital amongst assistants in special schools in Northern Ireland. Using this analytic approach, focus group interviews with Classroom Assistants and Health Assistants explored their current deployment, their interaction with each other and with teachers. Data was collected from 47 participants across 7 special schools, with interviews transcribed and thematically analysed. Findings revealed assistants as a workforce in transition, whose conventional habitus has been steadily disrupted by a supply and demand culture often at variance with the origins of the post. Whilst such divergence has the potential to create a site of struggle, the burgeoning social and cultural capital held by assistants has, instead, re-configured their perceived position within the special school environment, creating more porous professional boundaries and an increasingly fluid professional identity. These explanatory insights offer a fresh perspective for further research into this pivotal yet under-researched group in Northern Ireland. 相似文献
8.
Fang Gao 《Gender and education》2018,30(8):1032-1047
ABSTRACTResearch on university-educated Muslim women in different cultural contexts has displayed an intricate and paradoxical connection between experiences of higher education and identity mediation. A traditional model conceptualizes Muslim female university students as ‘rebels’ against their heritage religion and culture. Recent developments in the context of poststructural feminism highlight the configuration of a hybrid self-image embracing the target and heritage cultures in an additive and empowering manner. To enhance our understanding of the potential impact of higher education on identity negotiation, this study employs the notion of identity capital in an analysis of two South Asian Muslim female university students in Hong Kong over a two-year period. Participants’ life histories reveal that personal capacity to invest in identity capital (a contextually-dependent hybrid self) relies on an individual’s unique possession of various forms of capital. This study thus cautions against generalizations about Muslim women’s university experiences, and suggests that Muslim minorities as multicultural students and that their multilingual/multicultural skills, as forms of ‘intercultural capital,’ should be valued by all societal institutions. 相似文献
9.
本从资本金的基本概念、确定的方法及资本金的种类入手，进一步阐述了企业资本金的作用及资本金制度的意义，说明了企业设立资本金的必要性，进而论述了资本金筹措的渠道和筹措的方式及如何做出筹资决策。 相似文献
10.
依据单位资本存量工业增加值(=工业增加值/工业资本存量)和单位资本存量工业产能(=工业产能/工业资本存量)之间的关系,在单位资本存量工业产能是年度的线性函数的假设下,提出利用单位资本存量工业增加值来拟合单位资本存量工业产能的合理原理和方法,并据此构建工业产能利用率的测算方法。应用该方法测算我国1978-2005年的工业产能利用率,测算结果能反映我国的现实情况。 相似文献
11.
冷文娟 《南通职业大学学报》2010,24(1):34-38
中外学术界从物质生产的角度对生态资本这个概念的内涵、特征及其价值核算等问题已有相当全面和深入的阐释。文章从生态生产这一新的角度重新界定了“生态资本”的概念,对生态资本的投资现状和存在的问题进行了分析,并提出了促进生态资本有效投入的对策建议。 相似文献
12.
13.
汤勇 《湖南城市学院学报》2011,32(5):49-53
社会资本反映了创业主体所具备的社会网络及通过网络获取创业所需资源的一类资本形式。针对农民工返乡创业现象,本文根据创业性质选定部分"生存型"创业为研究对象。在文献分析和数据调研的基础上,提出"生存型"创业社会资本包含结构维度、关系维度和认知维度的概念构思。并通过因子分析方法,提炼出各维度的指标体系,并结合调研数据解释各维度的特征,实现对"生存型"创业社会资本维度的探索性研究。 相似文献
14.
文化资本作为一种社会资本的形式,由于其占有了社会的文化资源,将参与社会资本的再分配过程。文化资本对社会资本的再分配表现在可以转化为其他资本,如经济资本、权力资本等等。市场经济条件下,文化企业在转化文化资本的过程中起了巨大的作用。文化资本本身就是一种权力,具有符号和象征意义,时代要求人们将从文化资本占有状况来确定其身份认同。 相似文献
15.
毛海峰 《郧阳师范高等专科学校学报》2005,25(6):90-91
从汉江集团公司设备资产管理信息化的实践入手,阐述了设备资产管理信息化的一般概念和内涵,探讨分析了企业设备资产管理信息化建设存在的主要问题,并提出了有关建议。 相似文献
16.
Heather King Effrosyni Nomikou Louise Archer Elaine Regan 《International Journal of Science Education》2013,35(18):2987-3014
Across the globe, governments, industry and educationalists are in agreement that more needs to be done to increase and broaden participation in post-16 science. Schools, as well as teachers, are seen as key in this effort. Previous research has found that engagement with science, inclination to study science and understanding of the value of science strongly relates to a student's science capital. This paper reports on findings from the pilot year of a one-year professional development (PD) programme designed to work with secondary-school teachers to build students’ science capital. The PD programme introduced teachers to the nature and importance of science capital and thereafter supported them to develop ways of implementing science capital-building pedagogy in their practice. The data comprise interviews with the participating teachers (n?=?10), observations of classroom practices and analyses of the teachers’ accounts of their practice. Our findings suggest that teachers found the concept of science capital to be compelling and to resonate with their own intuitive understandings and experiences. However, the ways in which the concept was operationalised in terms of the implementation of pedagogical practices varied. The difficulties inherent in the operationalisation are examined and recommendations for future work with teachers around the concept of science capital are developed. 相似文献
17.
Joan Forbes 《Journal of Research in Special Educational Needs》2009,9(2):122-132
This paper presents an analysis of the policy themes of service integration, social justice and social inclusion which underpin the integrated community schools policy initiative in Scotland. That initiative is identified as an important vehicle for the Scottish Executive Government's aim of integrating children's services with the overarching goal of creating greater inclusion and social justice. The main argument in the paper is that it is at the level of the school 'hub' that integrated work amongst practitioners and across children's public services needs to be effective if the policy aims of social justice and inclusion are to be achieved. The concept of social capital is applied to the issue of how practitioners from other agencies, now charged to work in schools, construct new professional ties and networks. The conclusion suggests that a mapping of types and levels of social capital offers a fruitful conceptual framework to examine changing interprofessional ties. 相似文献
18.
胡荣 《乌鲁木齐职业大学学报》2006,15(1):33-36
人力资本竞争力是竞争力中最重要的构成因素。评价人力资本竞争力有很多种方法,本文尝试采用主成分分析法对1999年-2003年中国31个省、自治区、直辖市的人力资本竞争力进行评价,来分析新疆人力资本竞争力在全国所处的地位,并进一步提出了优化人力资本结构,提升新疆人力资本竞争力的政策建议,为其他省区评价其人力资本竞争力提供参考。 相似文献
19.
Jocelyn L. N. Wong 《Teachers and Teaching》2018,24(6):706-718
Most studies of school-based mentoring practice have put their key focus on discussions of the professional growth of novice teachers rather than of their mentors. Mentoring practice, however, is also a platform from which mentors can build or enhance their professional competency and capitalize their leadership role as they interact with novice teachers and their colleagues. This is an area which deserves further research attention. Drawing on the concept of social capital, this small-scale qualitative study investigates how mentors can develop or revise their mentoring skills and knowledge while they engage in school-based mentoring practice. Semi-structured interviews and documents were collected from 31 mentors from primary and secondary schools in Hong Kong from 2014 to 2015. Findings of this study firstly show that both bonding social capital and bridging social capital can help mentors develop their mentoring knowledge in different ways. Secondly, bridging social capital can help mentors act as boundary brokers who develop transformative learning by interacting with outside experts. Providing more off-site or cluster-based mentor training programs and mentoring partnership schemes with outside experts could be the way forward to maximize the professional competency of mentors aiming at improving school capacity. 相似文献
20.
现代“金融资本”概念辨析 总被引：1，自引：0，他引：1
20世纪70年代以来,金融资本产生了新的特点,可称之为现代金融资本。现代金融资本概念包含两个层次的含义,在资本形态上采取货币资本和虚拟资本两种形式,其资本积累方式是资本家单纯凭借对金融资本的所有权的控制获取一部分剩余价值。现代金融资本的扩张即金融化过程使其在企业内部和宏观经济中占据控制地位,形成金融垄断资本主义,现代金融资本的产生、发展和不断膨胀为金融危机形式的经济危机频繁爆发埋下了祸根。 相似文献