一种管理用资产负债表和利润表的编制及应用

传统资产负债表和利润表对于非专业人员来说,解读起来有一定的困难。本文介绍一种新的报表编制方式,可以让报表使用者能很方便的从经营、投资和筹资三个方面对企业报表进行解读和分析。新报表非常适合非专业人员在企业管理过程中使用。     

The impact of route guidance,departure time advice and alternative routes on door-to-door travel time reliability: Two data-driven assessment methods

ABSTRACT

Conventional travel time reliability assessment has evolved from road segments to the route level. However, a connection between origin and destination usually consists of multiple routes, thereby providing the option to choose. Having alternatives can compensate for the deterioration of a single route; therefore, this study assesses the reliability and quality of the aggregate of the route set of an origin-destination (OD) pair. This paper proposes two aggregation methods for analyzing the reliability of travel times on the OD level: 1) an adapted Logsum method and 2) a route choice model. The first method analyzes reliability from a network perspective and the second method is based on the reliability as perceived by a traveler choosing his route from the available alternatives. A case study using detailed data on actual travel times illustrates both methods and shows the impact of having variable departure times and the impact of information strategies on travel time reliability.     

A test of inter-modal performance measures for transit investment decisions

Choices among alternative transit capital investments are often complex and politically controversial. There is renewed interest in the use of performance indicators to assist in making rational and defensible choices for the investment of public funds. To improve the evaluation of rail and bus performance and provide more useful information for transit investment decision-makers, it is important to use performance indicators that fairly and efficiently compare different transit modes. This paper proposes a set of inter-modal performance indicators in which service input, service output, and service consumption are measured by total cost, revenue capacity miles/hours, and unlinked passenger trips/miles respectively based on economic principles and evaluation objectives. The proposed improvements involve the inclusion of capital as well as operating costs in such comparisons, and the recognition of the widely varying capacities of transit vehicles for seated and standing passengers. Two California cases, the Los Angeles – Long Beach Corridor and the Market/Judah Corridor in San Francisco, are used for testing their usefulness in the evaluation of the efficiency and effectiveness of rail and bus services. The results show substantial differences between performance indicators in current use and those proposed in this study. The enhanced inter-modal performance indicators are more appropriate for comparing the efficiency and effectiveness of different modes or a combination of transit modes at the corridor and system levels where most major investment decisions are made. This revised version was published online in June 2006 with corrections to the Cover Date.     

津滨轻轨一期工程实施阶段的投资控制

津滨轻轨一期工程施工难度大、强度高、建设标准高、牵涉面广、工期紧、工程量大。以及不可预见因素较多,使得工程投资控制难度较大。建设过程中采取工程量清单招投标制、部分主材业主控制供材制等有效措施,实行“静态控制、动态管理”的工程造价管理模式,积极采纳节约投资的合理化建议,同时加强工程计量控制,保证了工程建设的质量和进度,工程投资也得到了有效控制。     

浅谈建设项目全过程投资控制

在工程项目的建设全过程中予以投资控制是项十分重要的工作。本文对项目可行性研究阶段、设计阶段以及实施阶段如何进行投资控制作了一些探讨。     

浅析航道工程项目投资有效控制

分析了影响航道建设项目投资增加的原因,提出设计、施工、监理和业主在控制投资方面应采取的对策和措施.     

浅析有效控制建设项目工程造价

就建设项目的投资决策阶段、设计阶段、建设项目发包阶段、建设实施阶段的工程造价如何控制进行探讨，针对实际中存在的问题，提出各阶段控制造价的一些措施．     

电石灰在路面底基层中的应用

介绍了利用电石灰代替石灰做路面底基层的配合比组成设计和施工方法,得出结论:根据工程所在地的材料特点,电石灰可以作为二级路面的一种基层形式推广使用。     

水资源开发事业(项目)费用分配的理论研究

在对传统的费用分配方法分析研究的基础上,探讨了以Gam e理论为基础的费用分配方法及其适用条件,并以水资源开发中的多目的大坝建设为例,分析研究了项目开发费用在不同建设主体间的分配,提出了适用多种条件费用分配的计算方法.     

世界七大城市地铁投融资实例分析及其借鉴

通过对新加坡等世界七大城市地铁企业运营情况和投融资结构的分析研究,得出了地铁运营存在行业性亏损的原因是:地铁投资额巨大、正外部性和公益性.阐述了地铁投资以政府投资为主导的必要性;概括分析了三种地铁投融资模式以及对我国城市地铁投融资的借鉴意义;提出了地铁建设和运营可持续发展的"地铁经营 物业发展"模式.