新会计准则对房地产企业税收筹划的影响分析

我国实施的新会计准则中关于存货计价方法、投资性房地产、固定资产计量等方面的规定,使房地产企业的税收筹划工作受到了一定程度的影响。立足于我国房地产企业税收筹划存在的问题,消除新企业会计准则对房地产企业负面影响,是新形势下房地产企业健康发展的要求。     

How do Scientists Contribute to the Performance of Innovative Start‐ups? An Imprinting Perspective on Open Innovation

Our study illustrates how scientists contribute to the performance of innovative start‐ups through an analysis of 211 Italian start‐ups with and without scientist founders. Building upon imprinting theory, we hypothesize and find that scientists provide an advantage to innovative start‐ups to the extent that they stimulate open innovation (i.e., search breadth and depth). However, for this to effectively occur, the involvement of multiple scientist founders is needed, so that their career imprints internalized in the lab are successfully transferred to the start‐up. Moreover, if the start‐up embraces business practices (i.e., strategic planning) or departs from scientific logics (i.e., pursuing non‐commercial goals), scientists’ contribution is further increased. Therefore, our study illustrates how the scientist career imprint can provide an advantage to innovative start‐ups with multiple scientists, but also how it can act as a rigidity if the start‐up does not pursue strategic planning or emphasizes non‐commercial goals.     

Revisiting the influence of institutional forces on the written business plan: a replication study

The present paper re-analyzes and extends a study on institutional forces and the written business plan (Honig and Karlsson in J Manag 30(1):29–48, 2004). We attempt to examine to what extent critical decision making is evident in model and variable choice, and whether the implications provided by systematic replication efforts may serve to provide additional and perhaps unrecognized theoretical and/or empirical observations. We find that the key result—formal business planning does not affect performance, does not hold. In fact, we find evidence that formal business planning affects survival but not profitability. The re-analysis also reveals, that institutional antecedents to formal planning appear to be fragile and prone to researcher biases due to different coding and assumptions. Our study underscores the consequences of access to original data and coding material, and to rely upon current methodological explanations for subsequent analyses.     

纳税筹划中出现问题的原因及对策

纳税筹划自产生以来越来越多地在涉税业务中应用,可筹划的结果却有喜有忧。许多在使用初期被看作十分成功的案例却在业务发生后的数年间变成了反面教材,不但没有达到节税的目的反而给企业带来经济损失。文章分析了纳税筹划失败的原因并提出了合理规划。     

Conditions for successful human resource information systems

Despite the widespread use of computer-based human resource information systems (HRIS), previous research has not identified the conditions that support successful sytems. This article presents the results of a survey of users who interact directly with a computer-based HRIS to do their work. The relationships between individual/task, organizational, and system conditions, plus two measures of systems success are examined. The results indicate that system conditions were the most important antecedents of success. The availability of internal support for users also represented a critical condition. Overall, the findings of this study provide support for a model of HRIS success and present a basis for planning, designing, and implementing successful systems. Finally, this study brings with it new questions for HRIS research. © 1997 John Wiley & Sons, Inc.     

Supply chain optimization: a practitioner's perspective on the next logistics breakthrough

The objective of this paper is to profile a practitioner's perspective on supply chain optimization and highlight the critical elements of this potential new logistics breakthrough idea. The introduction will briefly describe the existing distribution network, and business environment. This will include operational statistics, manufacturing software, and hardware configurations. The first segment will cover the critical success factors or foundations elements that are prerequisites for success. The second segment will give you a glimpse of a "working game plan" for successful migration to supply chain optimization. The final segment will briefly profile "bottom-line" benefits to be derived from the use of supply chain optimization as a strategy, tactical tool, and competitive advantage.     

Operations effectiveness for a successful implementation of CIM

This paper looks at the important question of whether Computer Integrated Manufacturing (CIM) is a concept applicable to all manufacturing concerns. This question arises in the context of more than 15 years of struggle with CIM as a very promising strategic weapon.After the introduction to the paper, the first section discusses the role of CIM as a strategic weapon available for the operations function of any manufacturer. Although this is in fact not the case with many, perhaps most, US companies, this concept presumes that operations is considered a strategic function by the company. The benefits of using CIM as a strategic operations weapon are outlined, with particular reference to the global environment that actually necessitates its use. Thus, the importance of CIM as a response to environmental threats is emphasized.The next section examines the factors that are critical to the successful implementation of CIM, based on the observation that not every firm that tried CIM was successful. Even more disconcerting was the fact that, while effective firms can benefit from CIM, firms that are not effective to start with can actually suffer under CIM. The next section briefly summarizes four stages of operations effectiveness and examines the main supposition of this paper: the successful implementation of CIM requires that firms be in Stage 3 or 4 of operations effectiveness. In particular, many of the factors considered to be critical for success with CIM are only present in Stage 3 and Stage 4 firms and noticeably absent in Stage 1 and Stage 2 firms.In conclusion, the paper notes that all factors seem to indicate that the Stages of Operations Effectiveness (SOE) concept may provide an important guide as to which manufacturing concerns may benefit from CIM, and which firms should get control of other operational aspects of their business before trying CIM.     

If I could do it all over again

Real life experiences were used to put together this list of steps to be followed during the planning and implementation of a formal MRP II planning and control system. Project management and organizational skills are critical to the success of the project. The implementation plan is carried out by a project team and subcommittees with the support of top management. Cost/benefit analysis and performance measurements need to be monitored to ensure that business objectives continue to be met.     

Start‐up financing: How founders finance their ventures' early stage

Although the entrepreneurship literature has advanced our understanding of start‐up financing, little is known about the mechanisms founders use to finance the beginning of a venture. Drawing upon resource‐based view, this study relocates bootstrapping is a strategic choice rather than a necessity. By analysing the financial behaviour of 3,017 new business owners, we reveal owner‐financed bootstrapping is a strategic choice rather than a necessity. We also demonstrate related techniques that are used independent of industry, initial capital, financing difficulties, and impeded revenues.     

A rationale for planning: Implications from the economic theory of the firm

This paper undertakes the development of a foundation for a theory of why firms plan. The theory of the firm literature provides a useful starting-point and provides insight into the factors which have an effect on the planning function of the firm. Those factors include transactions costs, uncertainty and asset-specificity. The fact that some firms should not plan even in the face of uncertainty and transactions costs emphasizes the importance of the relative magnitudes of various costs and demonstrates the relevance of standard economic analysis for the study and practice of business planning. Examples illustrate the role of planning for human, financial and physical resources.     

Mapping the successful succession process in family firms: evidence from Greece

The succession process in family firms has by far been determined to be the most critical phase in the family business life-cycle (e.g. Morris et al. Journal of Business Venturing 18:513–531, 1997; Wang et al. 2000) and characterized as the period in which most family firm fatalities occur (Handler and Kram Family Business Review 1:361–381, 1988). This paper is an empirical study on Greek family firms and seeks to identify the critical success factors that have a major impact on the outcome of a generational transition in the leadership of the family firm. Based on an integrated conceptual framework proposed by Pyromalis et al. (2006), we test the impact of five factors, namely the incumbent’s propensity to step aside, the successor’s willingness to take over, the positive family relations and communication, succession planning, and the successor’s appropriateness and preparation on both the satisfaction of the stakeholders with the succession process and the effectiveness of the succession process per se. The results provide a useful insight and confirm the importance of the aforementioned factors in the succession process by mapping a safe passage through the family business succession process, and by contributing not only to the overall family business literature but also generating strong arguments in favor of the family firm as an integral entrepreneurial element for a region’s sustainable economic development.     

The structural,social, and strategic factors associated with successful business networks

Business networks, formal arrangements between independent businesses established to enhance member success, are generally accepted as an important strategy to help small businesses survive and prosper, and to promote regional economic development. However, knowledge about what contributes to the success of business networks themselves is less extensive and based primarily on case studies or reports of network directors. The purpose of this paper is to partially address this shortcoming. We consider the structural and social features identified in previous studies as likely correlates of business network success. Using a social constructionist definition of network success, we distinguish successful from less successful networks from among a sample of 29 industry and community business networks in the USA. Findings from interviews with 1122 members and 29 network leaders suggest that trust is central to understanding network success. Structural features have complex positive and negative indirect effects on success through trust and resource exchanges. The findings highlight the fact that business networks, while offering great potential as a way to enhance economic vitality of regions and industries, cannot be viewed as a simple remedy.     

The digital transformation of business models in the creative industries: A holistic framework and emerging trends

This paper examines how digital technologies facilitate business model innovations in the creative industries. Through a systematic literature review, a holistic business model framework is developed, which is then used to analyse the empirical evidence from the creative industries. The research found that digital technologies have facilitated pervasive changes in business models, and some significant trends have emerged. However, the reconfigured business models are often not ‘new’ in the unprecedented sense. Business model innovations are primarily reflected in using digital technologies to enable the deployment of a wider range of business models than previously available to a firm. A significant emerging trend is the increasing adoption of multiple business models as a portfolio within one firm. This is happening in firms of all sizes, when one firm uses multiple business models to serve different markets segments, sell different products, or engage with multi-sided markets, or to use different business models over time. The holistic business model framework is refined and extended through a recursive learning process, which can serve both as a cognitive instrument for understanding business models and a planning tool for business model innovations. The paper contributes to our understanding of the theory of business models and how digital technologies facilitate business model innovations in the creative industries. Three new themes for future research are highlighted.     

加拿大商学院管理类课程教学方法的实证分析

商学院主要培养应用型专业人才,这些人才需要具备很强的职业能力,比如公众演讲能力、语言表达能力、独立决策能力、以及团队合作能力。加拿大一些顶级商学院在培养这种应用型专业人才方面有很多成功的经验。本文就以加拿大的一所商学院为例初步分析了该学院管理类主干课程的授课方法,并且通过对这些课的《课程简介》中的数据进行分析发现了不同的教学方法在培养学生的不同能力方面所起的不同作用。最后借鉴该学院先进的教学方法对我国商学院教学提出几点建议。     

论外资企业文化特征——探索摩托罗拉成功经验

文章指出企业文化是企业成员所共有的行为方式,共同的信仰及价值观,是现代企业管理的一个自然进程,它产生于企业的生产经营活动之中,从这个意义上来说,有企业就有企业文化,当今一些成功的外资企业,都有其成熟的企业文化,文章旨在通过分析外资企业文化的本质特征,探索摩托罗拉的成功经验。     

Gender and the commercialization of university science: academic founders of spinout companies

There is a great deal of interest in Europe and the USA on the commercialization of university science, particularly the creation of spinout companies from the science base. Despite considerable research on academic entrepreneurship, female entrepreneurship in general, and the causes of under-representation of female scientists in academic institutions, there has been little research on the influence of gender on academic entrepreneurship.

The study researches female founders of UK university spinout companies using information from the Internet on company founders of spinout companies from 20 leading universities. The proportion of female founders at 12% is very low. The paper explores reasons for this low representation through follow-up postal interviews of the 21 female founders identified, and a male control sample. Under-representation of female academic staff in science research is the dominant but not the only factor to explain low entrepreneurial rates amongst female scientists.

Owing to the low number of women in senior research positions in many leading science departments, few women had the chances to lead a spinout. This is a critical factor as much impetus for commercialization was initially inspired by external interest rather than internal evaluation of a commercial opportunity. External interest tended to target senior academics, which proportionally are mostly male. A majority of the women surveyed tended to be part of entrepreneurial teams involving senior male colleagues.

As a whole both male and female science entrepreneurs displayed similar motivations to entrepreneurship, but collectively as scientists differed appreciably from non academic entrepreneurs. Women science entrepreneurs also faced some additional problems in areas such as the conflict between work and home life and networks.     

Entrepreneurial performance of early-stage ventures: dynamic resource management for development and growth

Effective allocation of resources for the development and growth of early-stage ventures (ESVs) is a continuous challenge for their equity stakeholders. This paper explores the relevance of intellectual capital (IC) as a critical resource for entrepreneurial performance in ESVs driven by new knowledge development and technological innovation. An interdisciplinary literature review is conducted to examine prior studies on entrepreneurial performance and resource management for ESVs. A conceptual framework is developed using a taxonomy of IC that explains how the underlying network resources enhance the development and growth of ESVs. Utilizing a multiple case study approach, this paper suggests a dynamic process of resource allocation into heterogeneous IC that are optimally coordinated by the founders during an ESV’s development and growth through interaction with external networks. This approach in resource allocation complements the staged entrepreneurial finance and investment strategy for ESVs and their subsequent developments.     

An analysis of commonality in the twin metropolitan areas of San Diego, California, and Tijuana, Mexico

A new application of spatial analysis is developed and applied to study the international twin metropolitan region of Tijuana, Mexico, and San Diego, California. Information on 16 variables from the US and Mexican censuses are merged in a common framework. A two-stage cluster analysis is applied to small area samples to determine metropolitan zones with common sets of characteristics. The results of the cluster analysis are spatially mapped and analyzed. This is done for all 16 variables, as well as for four variable groups that are determined through literature review and experience, and for an alternative set of variable groups derived from the data. The extent of commonality, defined as the similarity between socioeconomic and demographic profiles of the population in the San Diego-Tijuana region, is examined through the development of a commonality index that is determined by the extent of cluster overlap on both sides of the border. The findings are interpreted with respect to the research literature. The methods can be applied within academic research or in the planning of border cities having consistent data sets on both sides.     

Integrating MRP (materiel requirements planning) II and JIT to achieve world-class status

The concepts and principles of using manufacturing resource planning (MRP II) for planning are not new. Their success has been proven in numerous manufacturing companies in America. The concepts and principles of using just-in-time (JIT) inventory for execution, while more recent, have also been available for some time, and their success in Japan well documented. However, it is the effective integration of these two powerful tools that open the way to achieving world-class manufacturing status. This article will utilize a newly developed world-class manufacturing model, which will review the aspects of planning, beginning with a business plan through the production planning process and culminating with a master schedule that drives a materiel/capacity plan. The importance and interrelationship of these functions are reviewed. The model then illustrates the important aspects of executing these plans beginning with people issues, through total quality control (TQC) and pull systems. We will then utilize this new functional model to demonstrate the relationship between these various functions and the importance of integrating them with a total comprehensive manufacturing strategy that will lead to world-class manufacturing and profits.