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The paper draws the following conclusions:Brand value is the evaluation to the brand as asset and equity and it can be expressed as brand financial value and brand equity. Brand value comes from the extra utility it takes to the customers by satisfying their special needs. The forming base of the brand value is closely relative to the customers, and there are some other factors infecting brand value such as brand extension. Brand value evaluation includes two parts. One is to have a valuation to the brand financial value, the other is to evaluation of the brand equity by choosing a suitable brand equity model.

经过上述研究,本文得到以下结论:品牌价值是对品牌作为一种资产和一种权益的价值量化,具体体现为品牌财务价值和品牌权益价值;从效用价值论的角度,品牌价值来源于品牌带给消费者的特殊效用;品牌与消费者的关系是品牌价值的形成基础,品牌价值的大小还要受到其他因素的影响;完整的品牌价值测评应由两方面构成:按照收益法原则测评品牌的财务价值;选择适当的品牌权益模型对品牌权益进行测评。

This paper doesn't research on the general theory and method for valuation, while I try to find a unique way to improve and apply the traditional valuation theory and method in order to meet the need of the new background and new environment. Putting valuation into the value chain background, research on corporate valuation of node corporations of value chain and the value distribution in a value chain, through which the valuation result will reflect the value aim of those companies in value chain and establish a basis for companies to make sure their strategic positions in value chain and to plan their strategy are the main creations of this paper.

因此本文并不是研究价值评估的一般理论与方法,而是将价值评估置于价值链理念下,研究价值链结点企业的价值是否达到了预定目标,并试图建立整条价值链的价值库,以掌握价值链的价值分布问题,从而帮助企业分析自己在价值链中的战略位置,为企业进行战略目标的制定打下良好的基础。

After that, the article expounds how the social labor value theory overcomes the theoretical hard nuts in the financial accountings:(1) it has solved the issue of conformity between the production domain and accounting domain by holding that the social labor creates the value, which decides that the domains of production and accounting should be extended to cover the tertiary industry;(2) it has solved the issue of the valuation standards in the economic accounting by holding that the theoretical value should be converted into the actual value and that only when the price of production is used as the valuation standards can the financial accounting and economic accounting have a true valuation basis;(3) it has solved the issue of creation and distribution of surplus value and explicitly points out that the power of science and technology determines that the surplus value comes mainly from the materialized labor. Only when we have a clear understanding of this point and have realized that the value of product is created jointly by the materialized labor and the laborer can we straighten out the relationship in the distribution of earning inside the enterprise and understand that the distribution on the basis of contributed capital is a reasonable choice at present.

其次,着重阐述了社会劳动价值论如何解决经济核算中的理论难题:一是解决了生产范围与核算范围的统一问题,认为社会劳动创造价值,决定了生产范围与核算范围都必须扩大到第三产业;二是解决了经济核算的计价标准问题,认为必须从理论价值转化为实际价值,用生产价格作为计价标准,才能使会计核算和经济核算真正具有计价基础;三是解决了剩余价值的创造与分配问题,并明确指出,科技的力量决定了剩余价值主要来自于物化劳动,只有认清这点,承认企业的产品价值是物、活劳动共同创造的,才能真正理顺企业的利益分配关系,才能理解按资分配是现实合理的选择。

Salix matsudana, Ulmus pumila, Quermus mongolica, Populus alba×P.beroliensis and Betula platyphlla are frontal 5 tree species with weight value 90.37, 90.12, 88.12, 87.55 and 86.2 respectively, were used for farmland protection forest; Acer negundo, Salix matsudana, Juniperus rigida, Fraxinus mandshurica and Ulmus pumila are frontal 5 tree species with weight value 78.14, 76.92, 75.96, 74.72 and 74.56 respectively, were used for urban protection forest; Ulmus pumila, Salix matsudana, Populus alba×P.beroliensis, Acer negundo and Larix gemelinii are frontal 5 arbor tree species with weight value 80.07, 79.07, 77.5, 72.42 and 71.67 respectively, were used for road protection forest; Salix matsudana, Populus alba×P.beroliensis, Ulmus pumila, Larixgemelinii and Betula platyphlla are frontal 5 tree species with weight value 92.37, 88.72, 86.62, 85.82 and 85.7 respectively, were used for river protection forest; Fraxinus mandshurica, Larix gemelinii, Populus alba*P.beroliensis, Ulmus pumila and Salix matsudana are frontal 5 tree species with weight value 89.61, 8.35, 87.12, 85.56 and 80.15 respectively, were used for wood forest; Cornus alba, Prunus tomentosa, Primus triloba, Syringa obalata and Sambucus williamsii are frontal 5 shrubs with weight value 82.93, 81.23, 80.85, 78.38 and 77.78 respectively, were used for landscape forest; and Acer negundo,Malus baccata, Sorbus pohuashanensis, Prunus maackii and Prunus padus are frontal 5 arbors with weight value 82, 81.52, 80.3, 79.62 and 78.9 respectively, were used for landscape forest; Prunus salicina, Prunu

根据哈尔滨地区不同林种的功能要求,给出了不同指标的期望值,通过查询系统可以得到旱柳、榆树、蒙古栎、银中杨、白桦为符合农田防护林的前五位的树种,权重值分别为90.37、90.12、88.12、87.55、86.2;糖槭、旱柳、杜松、水曲柳、榆树为符合城市防护林的前五位的树种,权重值分别为78.14、76.92、75.96、74.72、74.56;榆树、早柳、银中杨、糖槭、兴安落叶松为符合道路防护林的前五位的乔木树种,权重值分别为80.07、79.07、77.5、72.42、71.67;旱柳、银中杨、榆树、兴安落叶松、白桦为符合河岸防护林的前五位的树种,权重值分别为92.37、88.72、86.62、85.82、85.7:水曲柳、兴安落叶松、银中杨、榆树、旱柳为符合用材林的前五位的树种,权重值分别为89.61、88.35、87.12、85.56、80.15;红瑞木、毛樱桃、榆叶梅、紫丁香、接骨木为符合风景林前五位的灌木树种,权重值分别为82.93、81.23、80.85、78.38、77.78,糖槭、山丁子、花楸、山桃稠李、稠李为符合风景林前五位的乔木树种,权重值分别为82、81.52、80.3、79.62、78.9;李、杏、文冠果、山楂、野梨为符合经济林的前五位的树种,权重值分别为88.85、80.88、73.25、69.35、63.77。

Measuring recreational value and existence value of agricultural land in Shiliuhong leisure farm in Wuhan;2. This research adopts the quantitative method to value direct extractive value,direct service value,indirect economy value, existence value of Chishui Alsophina spinulosa Nature Reserve.

本研究采用定量的方法对桫椤保护区生物多样性的直接实物价值、直接服务价值、间接经济价值、存在价值进行评估,以及对桫椤保护区生物多样性的保护效益进行分析,为行政部门和环境保护部门对保护区的科学管理提供理论依据。

They answered the basic questions of socialist value standpoint, and therefore, are the three indispensable fulcrums of Deng Xiaoping"s value viewpoint The people"s interests criterion, which brings to light the aim of socialist basic value, is the finest value criterion of socialism; the productive forces criterion, which reveals the means of socialist basic value, is the basic one ; the practice criterion, which tells us the basic approach to exploring and achieving socialist value, is the absolute judging criterion of socialist value .

其中,人民利益标准揭示了社会主义基本价值目标,是社会主义最高价值标准;生产力标准揭示了社会主义根本价值手段,是社会主义根本价值标准;实践标准揭示了探索和实现社会主义价值的根本途径,是社会主义价值的终极评价标准。

The image of the company will be upgrade and the management efficiency will be heightened. And that the values of third party logistics are embodied through cost value, service value, dispersing risk value, improving competitive edge value, society value and so on. The value of third party logistics is origin from four parts, the first is that improves the efficiency, the second is that intergrades the client and achieves the increase of scale economy by degrees, the third is that intergrades the portrait and transy logistics and enhances the competitive advantage, the fourth is that expands the business of client and appreciates the value of supply chain.

第三方物流给企业带来了众多益处,其优势主要表现在:节省费用,降低成本,加速资本循环;提升企业形象;提高企业经营效率;而第三方物流价值则体现在成本价值、服务价值、风险分散价值、竞争力提升价值、社会价值等方面;第三方物流的价值来源主要为:一是提高运作效率,二是进行客户运作的整合,实现规模经济效益的递增,三是实现横向与纵向整合,提高竞争优势,四是通过发展客户的运作实现供应链的全方位增值。

Would you know the value of a year, the harvest of the farmers hope to ask the man; would like to know the value of a month, on the upcoming college entrance examination to ask the students; would like to know the value of one week, ask the travel on the long-wandering; would like to know a The value of an hour, waiting for the rain to ask lovers; would like to know the value of one minute, it will soon ask the fire out; would like to know the value of a second, just missed the train on to ask the travelers; want to know per thousand the value of one second, it immediately ask the patient to leave the world.

想知道一年的价值,就去问盼望丰收的农民伯伯;想知道一个月的价值,就去问即将高考的学生;想知道一周的价值,就去问远行已久的游子;想知道一小时的价值,就去问雨中等待的恋人;想知道一分钟的价值,就去问即将出动的火警;想知道一秒钟的价值,就去问刚刚错过火车的旅人;想知道千分之一秒的价值,就去问马上要离开世界的病人。

The conception of intellectual capital reflects the change of the resource of enterprises" value. How to increase value by intellectual capital management is the problem in front of all of the enterprises. However, intellectual capital evaluation, which is the first stage of intellectual capital management, has to be connected with enterprise value. Intellectual capital evaluation isn"t ought to only tell the contribution the intellectual capital creates on enterprise value at some moment, but also help high managers know the relationship between intellectual capital and enterprise value. Enterprises should know which intellectual capital is more related with enterprise value, which is the most worthy to investing and paying attention to. Enterprises should pre-estimate the dynamic change which intellectual capital contributes to enterprises value.

智力资本概念的提出实质反映的正是知识经济时代企业价值来源的变化,如何通过有效管理智力资本增加自身价值是摆在所有企业面前的紧迫问题,而作为智力资本管理首要环节的智力资本评估自然也不能脱离企业价值,有效的智力资本评估不仅应能识别出特定时点上企业拥有的智力资本对企业价值做出的贡献,更重要的是帮助企业高层管理人员更好地理解智力资本和企业总体价值之间的关系,弄清楚哪些智力资本与企业价值联系最紧密,哪些智力资本最值得重点投资和关注,预先判断智力资本对企业价值贡献的动态变化。

At that time, due to an immature market factors, the lack of active market, fair value is often difficult to obtain, leading enterprises in the use of these accounting criteria There is a certain arbitrariness, and thus left to the fair value of the abuse of loopholes, a profit of manipulation "Therefore, the new guidelines on the new system and operational matters dealing with the economy as much as possible by avoiding the 'fair value' pricing, according to the book value recorded." 2006 promulgated by the new accounting standards clearly require the use of fair-value model, this is not only the application of fair value measurement of financial instruments from the non-financial tools to the change, as well as for the application of fair value of a turning point - by the controversy "is used" to the "How a" turning point.

原因是由于当时要素市场不成熟,缺乏活跃的市场,公允价值往往难以获得,导致企业在运用这些会计准则时存在一定的随意性,从而也给滥用公允价值留下空子,出现人为操纵利润的情况,&因此,新准则和新制度对有关经济业务事项的处理尽可能地回避了按'公允价值'计价,而改按账面价值入账&。2006 年新颁布的会计准则明确要求采用公允价值模式,这不仅是公允价值计量的应用由金融工具向非金融工具的转变,也是对我国公允价值应用的一个转折点——由争论&是否采用&到&如何采用&的转折点。

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Liapunov—Schmidt method is one of the most important method in the bifurcation theory.

Liapunov—Schmidt方法是分叉理论的最重要方法之一。

Be courteous -- even when people are most discourteous to you .

要有礼貌──即使当別人对你最不礼貌的时候。

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