如何评价美国的"再工业化"战略?

2009年11月,当美国政府付出了沉重的救市代价,避免了美国经济因金融大海啸而不得不卷入大萧条的困境之后,奥巴马在充分反思美国华尔街滥用     

Creating Value Under Uncertainty

Abstract

The business environment in Nigeria has been unstable and chaotic for many years. Inflation reached 100% in 1995 and frequent unpredictable changes in economic policies have destabilized the economic environment. Yet, some business enterprises have sustained a tradition of superior competitive performance, earning good returns on investment even as many environment wearied multinationals divest.

The aim of this paper is to examine the actions taken by two successful companies to create value in Nigeria's uncertain business environment. The paper begins with a short summary of Nigeria's economic environment and its impact on manufacturing performance. It then reviews the principles of Economic Value Added (EVA) as a measure of corporate performance. The second part of the paper analyses the performance of two selected Nigerian companies-Nigerian Breweries Pic and Dunlop Nigeria Pic-and describes the strategies these companies used to achieve high and sustained corporate performance in Nigeria's economic environment. The paper ends with a discussion on the suitability of EVA-based performance measures in uncertain business environments.     

Assessing corporate performance

For those striving to create good companies it would at least be helpful to be able to identify them. While the very best companies usually perform well under any measure of corporate success, most conventional measures stack the odds in favour of certain companies over others. Capital intensity and gearing frequently interfere in the appropriate ranking of firms. This paper analyses some of the problems of commonly quoted performance indicators, and nominates an alternative.     

Stakeholder Engagement: Keeping Business Legitimate in Austria’s Natural Mineral Water Bottling Industry

Stakeholder maneuvers such as Internet media attacks or consumer boycotts can have devastating effects on companies. By contrary, vital relationships between companies and their stakeholders can be highly beneficial. A review of the existing stakeholder-management literature suggests to engage stakeholders in business activities in a positive manner. However, the types of successful engagement activities differ across industries. The purposes of this article are to develop an explanatory framework based on the literature findings, to introduce stakeholder-engagement literature to a segment of the water sourcing industry, and to unfold industry’s stakeholder-engagement measures. Based on a content analysis of 11 cases, we investigate if and how companies in the natural mineral water bottling industry in Austria inform, communicate, and therefore engage with stakeholders. It became evident that fewer than three of eleven companies published information on sustainability or corporate social responsibility reports, open house days, workshops, or international community activities. Most companies maintained a website for their bottled natural mineral water or communicated quality consciousness. We conclude that most companies in the Austrian mineral water industry could increase their stakeholder-engagement activities to positively respond to challenging business environments.     

The Congruence of Successful International Competitors:

This paper examines the marketing strategies and organization of a matched triad of American, British and Japanese companies competing in the UK market. The sample includes leading companies in industries identified as being under threat by the EC. The relative success of business was measured and strategies identified using multiple depth interviews with senior managers within the businesses. The strategies of successful companies were found to be similar and not dependent on their country of origin or industrial sector. The most successful companies had a balance of marketing, innovation, planning and entrepeneurial orientation. More of these successful firms were Japanese than American, and very few were British.     

The worth of humanistic management: Some contemporary examples

Humanistic management, often called job enrichment, is a new way to cope with old problems—motivation, work satisfaction, morale, and productivity. The author presents concrete situations in which new ideas have been tried among white-collar and blue-collar workers. Many companies—banks, insurance firms, manufacturing and industrial plants—have applied behaviorist theories. Removing time clocks and putting everyone on a salary are two measures adopted by several companies. Involving the workers in decision making is also becoming more widespread. One corporation, General Foods Corporation in Topeka, has based its total organizational system on humanistic management. To date, its operations have been highly successful, and the plant in many ways is a working laboratory to test behaviorist theories.     

会计改革提高我国上市公司财务报告稳健性了吗?

以1992—2005年中国A股上市公司为样本,采用多重度量方式,包括累积应计数字变化、盈余反应好坏消息的时效性差异以及净值相对于市值持续向下偏误的程度等,对我国上市公司财务报告稳健程度进行研究。研究结果发现:自1998年起,由于会计改革与证券法的颁布实施,我国上市公司财务报告的稳健程度在显著增加。结果进一步揭示,我国在会计领域推行的各项会计改革与监管措施在实际运行过程中发挥了一定的成效。     

Aggressive and Prudential Marketing Strategy for Financial Services

In the light of poor performance, there is debate about the benefits marketing has brought to the UK financial services industry. This argument is assessed in the light of marketing concepts and the findings of a study investigation the focus of marketing strategy in successful financial service companies. Based on qualitative data from rigorously identified companies, the article finds that the balancing of aggression and prudence in strategy, which is emphasised in marketing theory, is one of the factors which sets apart successful financial service companies. The findings suggest that the successful companies are those focusing on strategies embracing the key marketing concepts of selectivity and profit orientation.     

我国石油天然气会计存在的问题及其改进

统一的会计制度不能够反映石油天然气会计的特殊性,海外上市的石油公司虽然采用国际通用的成果法,但在某些具体处理上仍然存在缺陷。为提高会计信息的决策相关性,应在储量信息报告等诸多方面对我国的石油天然气会计予以完善     

快公司成长宝典(九) 创业销售，新新企业实用兵法

对创业企业而言,很有必要盘点一下自己做市场的方法——哪些是用起来轰轰烈烈,也合乎常规的屠龙术?哪些才是一剑封喉,看起来却不一定光鲜的实用招法?笔者刚刚看到一个书稿:《向毛主席学营销》,这个话题常用常新。毛主席创业成功一个很重要的基础就是——坚决抛弃光鲜又合乎逻辑的攻打城市     

Technology Transfer and Universities' Spin-Out Strategies

Universities may seek to transfer technology from the public to the private sector, and therefore capture the benefits of commercialization, through a number of different mechanisms. This paper examines the option of using technology-based spin-out companies. Based on a survey of technology transfer/business development officers at 57 U.K. universities, we examine their strategies to promote the creation of spin-out companies and how they then manage the development of these companies. Our analysis focuses on the difference between those universities that have been most active in the area and those that have been least active. The results indicate that the more successful universities have clearer strategies towards the spinning out of companies and the use of surrogate entrepreneurs in this process. In addition, the more successful universities were found to possess a greater expertise and networks that may be important in fostering spin-out companies. However, the role of the academic inventor was not found to differ between the more and less successful universities. Finally, equity ownership was found to be more widely distributed among the members of the spin-out company in the case of the more successful universities.     

我国上市公司盈余管理特点分析及对策研究

加强上市公司盈余管理,有效控制盈余管理行为,是我国各级政府机构及会计审计界的当务之急。治理企业不当盈余管理,应明晰产权并设计有效的约束激励机制,进一步规范公司治理结构,加强相关法规建设,发挥市场自身对盈余管理行为的约束力。     

Managing Successful Brands: An Empirical Study which Compares the Corporate Cultures of Companies Managing the World's Top 100 Brands with Those Managing Outsider Brands.

Corporate culture can be a significant, strategic factor in the successful management of brands. Through a comparative research survey into the World's Top 100 brand companies and those outside this category (Outsider brand companies), this article explores whether the corporate cultures of the Top 100 brand companies are different from those of Outsider brand companies.

Most of the significant differences were found in the consumer goods sector, traditionally associated with strong brands. Top 100 managers were found to be more at ease with themselves and their companies than managers of Outsider brands. They were also better able to handle conflict through corporate cultures which emphasised open discussion, (even argument). Significantly, the research found that the corporate cultures of Top 100 brand companies were perceived as 'stronger' than those of Outsider brands, and, though not necessarily a success factor in itself, when linked to values, beliefs and behaviours such as those identified in this paper, were associated with successful brands.     

Mode of entry mode into a foreign market: the case of U.S. mutual funds in Canada

U.S. mutual fund companies offer funds in Canada through two channels: foreign direct investment or trade in advisement services. The total value of U.S.-controlled funds amounts to 18% of the Canadian equity fund market. This paper investigates how the fund-level and firm-level characteristics affect the channel used to enter the Canadian market. Empirical results indicate that the funds offered through FDI are not especially successful in the U.S. market but are associated with dominant companies, whereas the funds offered through trade in advisement services are highly successful in the U.S. market and are from companies with relatively few successful funds.     

Moral Support Structures in Private Industry -- The Swedish Case

This study was designed to survey the extent to which private companies in Sweden take structural measures within the field of business ethics: Codes of Ethics; Ethics Committees; Ethics Officers and Ethics Training. This was done in two steps. Through a nation-wide telephone survey, a population of "active" companies were identified. These companies received a questionnaire with detailed questions regarding the design, usage and effects of these measures. The percentage of active companies were found to be a high 46%. National and industry characteristics are proposed as explanatory factors.     

Conception and test of a comprehensive model of international strategy for retail companies

Abstract

This article proposes a model of international strategy of retail companies. It has been developed and tested by studying the international activities, both successful and unsuccessful, of 37 international companies for more than a decade. It defines the most important components of a successful strategy and, for each component, it evaluates the importance of this variable in connection with the others. The model proposed is able not only to explain the internationalization process of many important companies during the 1990s and at the beginning of the 2000s, but also puts forward to the managerial sector the strategic variables for both the companies that have already started an internationalization process and those that wish to begin it.     

竞业限制与企业商业秘密保护

知识经济时代，信息就是财富。雇员跳槽中带来的商业信息转移，会给原来的企业带来重大的商业损失。而劳动合同法使得员工跳槽的成本进一步降低。西方企业的成功实践告诉我们，中国企业在这一背景下，需要善用《劳动合同法》中的竞业限制条款，保护企业的商业秘密，维护市场公平竞争的秩序。     

Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students

The academic debate why and how companies are dealing with sustainability is dominated by two main arguments—the profit-seeking and the legitimacy-seeking view. While the first argues that companies (only) establish sustainability management measures if this helps to increase their economic success, others emphasize that companies predominantly react on societal pressure dealing with sustainability (only) to secure legitimacy. Whereas both lines of argument have gained a lot of attention in academia, little is known about their relative importance in shaping corporate practice. This papers aims to fill this gap with an empirical analysis of corporate practices of large companies in ten countries worldwide. To capture the organizations’ rationale in sustainability management practice, we systematically applied various measures related to actors and operational activities focusing on the companies’ intention to pursue sustainability management, the integration of sustainability management to the core business, and the actual implementation of related measures. Overall the findings indicate that seeking legitimacy dominates corporate sustainability management practices.