合伙企业如何加强合伙关系管理

合伙企业的合伙关系非常重要，是合伙企业发展的前提，也是合伙文化的具体体现。应当从多方面加强合伙企业的合伙关系管理，提高合伙企业的内部管理水平。     

论儒家文化对合伙文化内涵的影响

合伙文化是合伙企业行为的指南,是合伙企业在实践中的价值观、信念、行为准则等。本文介绍了优秀的合伙文化所具备的特征,指出了合伙文化在合伙企业中的重要性,并从不同角度探讨了中国传统儒家文化对合伙文化的有益影响。     

论儒家文化对合伙文化内涵的影响

合伙文化是合伙企业行为的指南,是合伙企业在实践中的价值观、信念、行为准则等.本文介绍了优秀的合伙文化所具备的特征,指出了合伙文化在合伙企业中的重要性,并从不同角度探讨了中国传统儒家文化对合伙文化的有益影响.     

合伙文化与我国资产评估事务所建设

有合伙活动就有合伙文化,合伙文化可以从多方面加以认识,有自己的特点,资产评估师事务所应当加强合伙文化建设,合伙文化建设应当按照科学的程序进行。     

合伙会计师事务所合伙文化设计

合伙会计师事务所(以下简称合伙所)合伙文化设计是形成合伙文化的前提。合伙文化设计具有创造性,它必须体现行业特点,具有创造性,展现合伙所个性形象,具有客观性、可操作性、稳定性和可持续性,还应具有感染力和导向性。就合伙文化     

谈合伙企业的会计核算

随着市场经济的不断发展，我国已出现不少合伙企业。到目前为止，我国尚未颁发有关合伙企业的会计处理规定。本文拟对合伙企业的会计核算作一初步探讨。从会计上来讲，合伙企业只在处理业主权益（所有者权益）方面与一般企业不同。因此，以下主要谈谈合伙企业所有者权益的...     

也谈合伙会计师事务所合伙文化

一是合伙的重要性。合伙作为人类社会中一种常见的普遍的而又极其重要的经济关系，也是一种文化，它具有文化的所有特征与功能，体现在以下几个方面：其一，合伙提高了生产力和效率。在人类发展的早期，尽管人与人之间的关系和人与社会之间的关系比较简单，但已经有原始的合伙关系，而且认识到合伙有助于促进生产。进入近代和现代社会，合伙得到了极大的发展。其二，     

合伙文化与我国合伙制会计师事务所建设

有合伙活动就有合伙文化,对合伙文化可以从多方面加以认识。合伙文化有自己的特点,合伙制会计师事务所应当加强合伙文化建设,合伙文化建设应当按照科学的程序进行。更多还原     

借鉴国外经验构建我国合伙企业会计准则

近些年,我国有限责任合伙企业的数量快速增长,但目前尚未制定合伙企业专用的会计准则。考虑到合伙企业发展的需要,我国应借鉴国外合伙企业会计准则的合理成份,结合我国现有的企业会计准则,尽快制定适合我国国情的合伙企业专用的会计准则。     

浅析有限合伙企业

有限合伙是一种特殊的企业形式，它实际上是普通合伙与一般封闭公司的混合物。有限合伙具有普通合伙经营方式上的灵活性．又有如同公司一样比较易于筹集经营所需的资金的优点。我国在2006年8月27日通过并公布，于2007年6月1日起施行的《合伙企业法》正式确认了有限合伙企业的法律地位。     

Environmental Business–NGO Partnerships in Nigeria: Issues and Prospects

A number of insightful efforts have explored the nature of business–NGO partnerships and their associated outcomes for sustainable development. While some of these works have helped to clarify the benefits of such partnerships, and the different strategies NGOs can adopt in their interaction with business, others have identified the conditions necessary for a successful partnership. However, the question of how the different strategies adopted by NGOs in their engagement with business interact has remained relatively unexamined. Drawing on an environmental business–NGO partnership for sustainable development in Nigeria, this paper confirms the existence of a creative tension between the different NGOs’ strategies. This creative tension affects the nature of the environmental partnership and performs three main functions. These are an enabling function, a discipline function and a critical distance function. The article concludes by considering the theoretical and practical implications for business–NGO partnerships as a vehicle for sustainable development in developing countries. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment     

Governance on the Ground: A Study of Solid Waste Management in Addis Ababa,Ethiopia

This article examines the management of solid waste in Addis Ababa from 2004 to mid‐2011. It describes how solid waste management has evolved and how relationships between the informal sector and the local authority have shifted in relation to the political atmosphere in the city. The author shows how good governance promoted by international donors does not necessarily result in improved service delivery on the ground. In line with the principles of good governance, the Ethiopian government decentralized the city's administration and entered into partnerships with non‐state actors in order to improve service delivery. However, these structural changes have not led to improvements in providing services for dealing with solid waste, nor have they improved accountability to or participation by civil society. The study shows that the established ways of exercising power are continuing within the new structures of the city administration, resulting in increased control over the actors involved in the process, and more conflicts and deeper mistrust of the city administration. This, in turn, has prevented the successful integration of the informal sector and provision of an improved solid waste service in the city. The city administration in Addis Ababa claims to have adopted good governance, but in reality it has adapted good governance to suit its own interests and agendas.     

‘Why Partnership Working Doesn't Work’

Abstract

English public services in general (and health and social care in particular) have become increasingly dominated by the notion of partnership working. Despite this, more recent years have seen something of a reaction against partnerships. This article reviews lessons learned from a case study of a forensic mental health partnership, arguing that the service in question reveals a number of common pitfalls in terms of the way that partnerships are established and put into practice. In many ways, this was not the fault of the case study partnership, but the product of the wider institutional context in which health and social care partnerships have been developed and promoted. Ultimately, the article suggests some additions to the partnership theoretical literature, before concluding that the current concept of partnership working may lose credibility without additional work to clarify its meaning and contribution.     

Public–Private Partnerships in the Health Care Sector: A systematic review of the literature

Public–private partnerships (PPPs) have become popular worldwide as a way of improving health care service delivery. In order to enhance our knowledge of PPPs in the health care sector, we conduct a systematic review of forty-six articles published in peer-reviewed journals for the period of 1990–2011. Six lines of research in the PPP domain are identified: effectiveness, benefits, public interest, country overview, efficiency and partners. The main findings suggest that although PPPs are used to address internationally emerging public health issues, questions as to their actual effectiveness, efficiency and convenience, still remain unanswered. We propose viable recommendations and ideas for future research.     

钢铁企业与供应商供需系统的协同学分析

文中的研究背景是钢铁企业与供应商的合作伙伴关系,运用协同学构建了钢铁企业与供应商之间的供需系统,并定性分析了供需系统的参数与协同规律变化。在建立了钢铁企业和供应商的供需系统协同度模型之后,又进行了实例分析。文中对于提升企业与供应商之间供需系统的协调程度方面,提供了可供参考的研究方法和决策支持。     

Innovative practices in public procurement partnerships: The case of the United States

Public procurement partnerships represent a new approach to conducting government acquisition. These partnerships are predicated on the notion that governments today simply lack the requisite knowledge, skills and financing to provide core public services and acquire sophisticated services, IT and knowledge development by themselves. Instead, governments need to enlist the collective energies of the governmental, business and non-profit (third) sectors. This research looks at the concept of public procurement partnerships in the United States and the major trends promoting their use. Two case examples of public procurement partnerships are presented; one from the perspective of a government partner, the other from the perspective of a private (third) sector partner.     

The Intellectual Structure Of Research Into PPPs

Abstract

Public–private partnerships (or PPPs) encompass a broad spectrum of public sector infrastructure and service initiatives. Recently, some scholars have undertaken literature review studies of the various definitions of the concept of PPPs and its research traditions, identifying several distinct PPP research approaches. This article aims to: (1) enhance the findings of these literature reviews; (2) identify the cited works and authors (intellectual structure) in the published research on PPPs; (3) define the subfields that constitute the intellectual structure of PPP research fields. The methodology is based on the bibliometric techniques of citation and author co-citation analysis applied to published research on PPPs included in the Social Science Citation Index.     

我国合伙制会计师事务所内部管理体制改革

我国合伙制会计师事务所目前还处于初级阶段,但根据国内外的形势,今后会有较大发展。本文在调查研究的基础上,结合我国传统合伙文化及合伙制会计师事务所现状,提出了发展我国合伙制会计师事务所及其内部管理体制改革的一些意见和建议。     

Public‐private partnership: Elements for a project‐based management typology

The polysemic concept of public‐private partnership (PPP) covers a great diversity of institutional arrangements. In this paper, we propose a typology based on the management of public projects that constitute partnerships with private firms. Our typology is founded on two key variables: (1) the proximity of the target and (2) the capacity to generate projects. We can then identify four distinct models of PPP: situational, elementary, symbiotic, and forward‐looking. The management challenges, the risks, and the major issues particular to each type of PPP are described in order to enlighten management teams and contribute to the production of useful knowledge in the field.     

服装企业文化建设研究

企业文化是现代市场经济条件下企业制度发展之必然选择。企业文化是企业的核心竞争力所在,是企业管理最重要的内容。企业拥有了自己的文化,才能使企业具有生命的活力,如何更大限度的发挥员工的作用,文化建设至关重要。