equity theories 中文意思是什麼
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[ key words ] net equity ; owners " equity ; equity theories ; the nature of net equity ; residual claims ; stock option ; human capital ; human capital owners the properties entities
第四章「與凈權益性質相關的問題」是研究的進一步深化。 -
Chapter 2 reviews six traditional equity theories. after describing the six traditional theories briefly, we point out the characteristics and the limitations of these theories
第二章「傳統權益理論述評」對六種傳統的權益理論進行了簡要的介紹和評論，指出了傳統權益理論的特點和局限性。 -
Their studies are concerned with both the theories and practices of education equality, but there is a common shortcoming, that is, they pose the solutions of education uneqality within the schooling field. they are also confined to adopt educational equity or efficiency. so they can " t offer practical and effective solutions to deal with the conditions of educational unequality in china
他們的研究，涉及教育機會均等理論和實踐的方方面面，但有一個共同的不足之處，即大都囿於全日制正規學校教育領域，糾纏于教育公平與效率的取捨，因而不能對中國教育機會不均等的現狀提出切實有效的改革方案。 -
Then the author introduced three famous human capital incentive theories, such as abraham " maslow ' s w, 3 ! tt 2000 hierarchy of needs theory, herzberg ' s motivation - hygiene theory and skinner ' s reinforcement theory etc, incentive methods, such as annual payment system and stock equity system, the primary investment methods, such as, education investment, training investment, work force flow investment, health - care investment, learn and work investment and the social interaction investment etc. the author followed the previous conclusion that human capital was very crucial to the economic growth and connected it with the practices to form the model that human capital investment greatly influenced the economic growth
扼要介紹了一些著名的人力資本激勵理論：馬斯洛的需求層次理論、赫茨伯格的雙因素理論和斯金納的強化理論等、激勵方式：年薪制和股權制等和主要的投資方式：教育投資、培訓投資、勞動力流動投資、衛生保健投資、 「干中學」投資和人際關系投資等。沿襲前文的結論?人力資本在經濟發展中的重要地位，作者結合中國的實際，構建了人力資本投資對經濟增長的績效分析模型，採用教育經費法和年限法論證了全體勞動力平均受教育年限對經濟增長的意義。 -
Chapter ii reviews theories which has existed on corporate capital structure and corporate financial decisions, for example, static tradeoff theory, pecking order theory, and agent - principal theory. these views agree on that corporate financing order should be debt financing first, then equity financing
已有企業資本結構和融資理論，無論是靜態平衡理論，委託代理理論，還是啄食順序理論都認為：企業外部融資時應首先選擇債權融資后選擇股權融資。 -
Through the review of theories about capital structures of foreign countries, the paper compares developed with developing countries in the capital structures and analyzes the character of chinese listed company. based on ample data, the proportion of equity financing is much more than that of credit financing in the capital structure of listed company. it indicates that listed company ' s choice of financing approach has an intensive predilection of equity financing, which is far from “ pecking order ” of financing approach in matured market. at the same time, the efficiency of equity finacing is not hight, so is debt finacing. the funds raised from equity finacing changes high frequency and lacks restrict, and the efficiency of debt finacing from bank is not hight because of “ soft restriction ”. despite the debenture has a preferable restrict, it grows lentitudily in china
大量數據說明中國上市公司融資結構中股權融資的比重遠遠超過債權融資，與成熟市場條件下公司融資方式的「啄食順序」不同，有著強烈的股權融資偏好。同時，中國上市公司的融資效率是低下的，不管是股權融資還是債權融資。股權融資募集資金變更頻繁，缺乏約束，資金使用效率不高;銀行債權融資存在軟約束，使用效率同樣不高;公司債券融資具有較高的約束力，但在我國發展受到限制。 -
Holding this question, the author read michael e. porter ' s theories of competitive advantage and competitive strategy, david a. aaker ' s brand equity theory, as well as latest discussion on brand theory and subjects on fashion industry
帶著這個問題，筆者仔細研讀了一些著名理論，包括邁克爾（波特的競爭戰略和競爭優勢理論、大衛? a ?阿克的品牌資產和其他一些有關品牌的理論以及服裝營銷專題。 -
All these problems make human resource value accounting have trouble in being brought into the traditional accounting system. from the view of many arguments about basic theories which exist in human resource value accounting, the paper aims at some of which have not been reached agreements to present own thoughts : to define the concept and feature of " human resource ", and financial implication feature and measurement of " human capital " ; to divide human assets into two parts : human assets in liabilities and human assets in owner ' s equity ; to study the reason why people should share additional profits and the proportion and so on
本文從探討理論界對人力資源價值會計的基本理論存在的種種爭論入手，針對尚沒有達成共識的問題提出自己的見解：界定了人力資源的概念和性質、人力資本的財務含義、性質及度量方法，將人力資產分為債務型人力資產和權益型人力資產兩部分，探討了人力資本所有者參與企業超額利潤分配的原因和分配比例等等一系列問題，以期建立起人力資源價值會計賴以建立的理論基石。 -
The formula is : eva = nopat - wacc ( debt cost + cost of equity ) the theories foundation of the eva evaluation model is that the intrinsic value of a company equal to sum of the discounted future eva of the company and total investment of the company. eva is the company ' s surplus income
用公式表示為： eva =稅后凈經營利潤加權平均資本成本（債務資本股權資本）經濟增加值（ eva ）價值模型的理論基礎是公司的內在價值等於公司未來的經濟增加值折現后再加上公司的投資總額。 -
2 ) we can do it by applying the dcf model and earning income scheme. second ly, whereas these theories are applied very well abroad, i will discuss the practicability of these theories when we use in chinese stock market, then i will draw a conclusion that there is some localization when these theories are applied in chinese stock market. finally, by studying the markov process, we can see the equity risk premium data which are derived from chinese stock market have characteristic of markov process, so i will establish the model based on the markov process and make a short time forecast about chinese equity risk premium
我們首先對諸多國外理論工作者在這方面的研究做一次總體的介紹與分析，國外的理論工作者在研究股權風險溢價，可以分為兩大類：一是運用歷史數據估計未來股票市場的業績；二是以運用dcf模型或收入收益方案為基礎進行的研究工作；其次，鑒于上述理論在國外良好的實用性，我們進一步討論這些國外的理論在研究中國股票市場股權風險溢價時的實用性，並得出這些理論應用於中國股票市場的局限性；最後，通過對馬氏鏈的研究得出中國股票市場上的股權風險溢價的樣本數據同樣滿足馬氏鏈的特徵，本文建立了基於馬氏鏈的股權風險溢價模型。 -
China is in the development process of socialistic market economy and capital market, and the financial environment, the equity structures and the actual pecking - order are quite different from other developed countries. some particular phenomena exist in china corporate investing - financing decisions, and therefore, there may be some practical obstacles in the perfect applications of some standard financial theories in china corporate finance preference, investment decision and the capital structure optimization
中國正處于社會主義市場經濟體制逐步完善和資本市場快速發展過程中，中國上市公司的融資環境、股權結構和實際融資順序與國外成熟市場存在巨大的差別，公司的投融資聯動決策存在其特有的現象，因此用標準金融的相關理論來研究中國企業的融資偏好和投資問題，指導中國企業的投資、融資和資本結構優化存在著一定的現實障礙。 -
How to build brand equity successfully to raise brand value ? with electrolux and ikea case studies and theories ( i. e. local brand strategy of weng xiangdong, 360 - degree brand manager theory of olilvy & mather ), this paper proposes a solution for local brand management
經過伊萊克斯和宜家家居品牌案例的分析，並結合中外知名品牌專家的理論與實踐（如翁向東本土品牌戰略、奧美360度品牌管家理論等） ，本人提出了本土企業品牌建設和管理的解決方案。 -
Based on the conclusion of the first time ' s studying, i carry through the markov process again. then there will be some conclusions about my study as followed : 1 ) it is no use to just copy the theories abroad, for the companies in china are different from those abroad. 2 ) the method of estimating the equity risk premium through the history data could work out the average history equity risk premium, but it ca n ' t explain the characteristic that the equity risk premium vibrate with time. 3 ) by studying, we know that the level of equity risk premium in chinese stock market about one week is positive usually
利用上述模型，我們進一步對我國股票市場的股權風險溢價進行短期的預測，在預測過程中，本文使用了兩次馬氏鏈進行研究，通過第一次將一些市場中幾乎不會出現的特殊點去除，在第一次的基礎上進行第二次馬氏鏈分析，並進一步得出了相應的研究結論： 1 ）照搬國外有關股權風險溢價的理論應用到我國股票市場上是草率的，國外的理論雖然比較成熟了，但由於種種原因，這些理論還是無法應用於中國的股票市場。 -
Lastly it introduced the main points and research method. chapter two separate motivation theory in two categories : content theories of motivation ( hierarchy of needs theory, motivation - hygiene theory, three - needs theory ) and process theories of motivation ( expectancy theory, equity theory, reinforcement theory )
在第二章中將激勵理論分為內容型（馬斯洛需要層次理論、赫茨伯格雙因素理論、麥克萊蘭三種需要理論）和過程型（弗魯姆期望理論、亞當斯公平理論、斯金納強化理論）兩大類。 -
Institutional economics is its basic theoretical clue. the institutional approach includes : transaction cost is a basic view for housing finance institutions and a certain institution follows the principle of minimum transaction cost ; financial deepenness and financial function theories are important ways to understand housing finance institution ; a systematic institutional structure of housing finance comes from the interaction of social economy, culture and politics, and institutional bundling and embeddedness are common forms ; financial structure theory is a forceful quantitative way to analyses housing finance institutions ; minimization of transaction cost is the basic motivation for institutional transformation, and the basic ways are forced transformation and induced transformation ; equity and efficiency are basic criteria for evaluating housing finance institutions, which may implement through certain institutions while government acts as leverage between equity and efficiency. ( 2 ) multiformality and transformation of housing finance
制度經濟學是基本的理論線索，制度分析範式包括如下方面：交易成本是考察住房金融制度的基本視角，特定的住房制度安排遵循約束條件交易成本最小化原則；金融深化和金融功能理論是理解特定住房金融制度安排的重要輔助方法；整體性住房金融制度結構的形成是包括社會經濟、文化、政治等各類制度在內互相影響、平衡的產物，制度捆綁和制度嵌入是常見的形式；金融結構方法是用制度分析方法解釋住房金融制度的有力的定量分析工具；住房金融制度變遷的基本動因是交易成本最小化（外部收益內部化） ，變遷的基本方式是強制性變遷和誘致性變遷；公平和效率是住房金融制度評價的基本標準，公平和效率通過一定的制度安排可以同時實現，政府在住房金融制度中起著平衡公平和效率的杠桿作用。 -
This paper focus on studying the encouragement mechanism to the salesperson in jw company, points out that the managers should clear about the demands of the salesperson before establishing the encouragement mechanism, and at the same time it gives six encouragement theories of different types, which are the “ maslow demand levels theory ”, “ herzberg dual - factors theory ”, “ expectations theory ”, “ equity theory ”, “ intensity theory ” and “ role theory ”
為適應市場的變化， jw公司的營銷系統成為了急需調整的重點，對銷售人員的激勵政策中不適應當前形勢的地方也需要進行相應的完善和改進。本文結合jw公司的實際情況，運用激勵的相關理論，在分析的基礎上，提出了jw公司主要激勵政策的改進方案。 -
In the theories of social equity in western countries, rawls ' s theory of justice, amartya ? sen ' s theory of capacity and utilitarianism ' s theory of the maximized welfare are representative
在西方各種社會公平理論中，羅爾斯的公平正義理論、阿馬蒂亞?森的「可行能力」平等理論和功利主義的社會福利最大化理論最具代表性。 -
Based on prospect effect and the idea of rational person, it develops a series of classic theories such as mpt, capm, apt, opt and so on. however, traditional financial theories ignore the analysis of investors ’ decision - making behavior, and they can ’ t explain a series of anomalous in financial market. at that time, behavioral economists and experimental economists put on a few of famous puzzled theories, such as equity premium puzzle and herding etc., which made a lot of challenge towards classic finance and economics
對典型的認知偏差? ?羊群行為、過度自信與保守和噪音交易等非理性行為進行論述，並探討相應的認知偏差產生的過程與原因，認為羊群行為會造成資產價格的偏離，投資者的過度自信會形成投資者的有限參與和保守心理，噪音交易行為具有生存空間，非理性投資者與理性投資者的博弈過程形成了動態的市場均衡。 -
This dissertation analysis the considerations for equity and assets in mergers & acquisitions ( m & a ) involving china ' s listed company ， namely the terms of payment in the first chapter ， a definition and some dominant western theories on m & a are given. a merger or acquisition technically is a combination of two or more companies in which all but one of the combining companies legally cease to exist and the surviving company continues in operation under its original name m & a falls into 3 categories ： horizontal ， vertical and conglomerate by industrial strategy
本文重點對中國上市公司的並購所採用的支付方式進行研究。文章結合併購的西方經濟學理論和國外的案例，分析上市公司的並購支付方式，並對選擇各種支付方式所要考慮的因素和對上市公司的影響進行研究和比較。在分析支付方式的同時，指出上市公司並購中涉及支付方式的問題，並從經濟體制和政府監管兩方面深入分析其根源。 -
After an analysis of three above theories, we come to conclusion that ( 1 ) entity theory, which could strengthen the comparability of statement, is consistent with international customs. ( 2 ) considering special equity structure of chinese most listed companies, it ' s more necessary to protect the interests of minority equities from the institution
（ 2 ）我國公司股份結構較為特殊，一股獨大的局面使大股東侵犯小股東利益變得習以為常，在這種情形下，會計準則更需要採取主體理論，從制度上保護中小股東的權益不受侵犯。
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