Georges Perrin and the GP cost calculation method: the story of a failure

After the Second World War, a number of costing methods were developed in France in response to the perceived limitations of Rimailho's 'homogeneous sections' method. The common feature of all these methods was the provision of a more thorough analysis of operations through the adoption of techniques which were simple to use. The GP method, developed by Georges Perrin, was the most successful but, despite its many advantages, its success was limited, due to deficiencies in Perrin's communication policy and his network of contacts.     

Transformational change and the vacuum of performance measurement: How a story of success became a failure

Some local government organisations stand out in terms of their capability to adopt and use management accounting innovations and become a model for those struggling with issues such as performance measurement (PM). But what happens to the innovations if the organisation is forced into transformational change? This longitudinal case study is based on the theory that the use and impact of PM is influenced by (a) its contractibility and (b) how the performance management systems in place are configured and used. One conclusion is that transformational change can result in a vacuum of PM, even with a high degree of contractibility.     

The value of a story in organisation learning

Projects of Organisation Learning (OL) are designed to facilitate a change in an organisation's ability to engage or construct their futures. However, OL remains difficult to explain and operationalise. Traditional views of Organisational Learning, by relying on implicit views of individual learning, distort the importance of the social/cultural context of learning. A Communities of Practice perspective is used to focus on locally negotiated and situated meanings in the context of the practice of valued work. A narrative approach is employed to access the values of a group of advisers required to learn and change according to the requirements of a central government department. The findings show a pattern of values not entirely disconnected from the requirements for change. However, by relying on the assumption of the diffusion of change, a change agent was unable to gain the acceptance of advisers to the requirements. It is suggested that future thinking about OL and change need to examine how talk is used to make new realities with others.     

特殊商品的融资困境

藏茶的特殊地位使其明显区别于完全市场环境下的一般商品,纯市场化的发展路径对这种特殊商品是不适合的。政府支持力度与方式的选择会在很大程度上左右藏茶产业的未来。     

生物发电：故事讲给投资者——《国际融资》推荐企业精品项目路演会实录连载之二

项目介绍人：国能生物发电集团有限公司董事长蒋大龙介绍人从业背景：1983年起,先后在中国人民银行、工商银行担任不同职务、并到瑞典学习企业管理。1993年起积极推动瑞典高科技企业对华投资。1994年被聘为瑞典维斯特曼省督对华事务高级顾问．1994年被聘为沃尔沃集团（VoIVO）高级顾问,2003年被聘为山东省政府经济顾...     

类别股东表决机制合法吗?

一直以来,不论是市场投资者还是财经、法律专业人士对我国引入类别股东表决机制始终存在着争议。其中,争议最大的莫过于类别股东表决机制的“合法性”问题,因为在我国现行的公司法中并无关于类别股的明确定义。那么,我国实行类别股东投票表决机制是否存在法律障碍,从法律的角度怎样来解释相关疑问,     

全球环境基金赠款帮助中国促进应对气候变化技术传播

世界银行执行董事会批准给“中国应对气候变化技术需求评估项目”提供全球环境基金赠款500万美元,用于支持中国政府评估减缓和适应气候变化的技术需求,引进相应的全球最佳实践。     

Breaking the link with a university education in the creation of a chartered accountant: The ICAS story

Accountancy is now well established as an elite professional occupation in most parts of the world and much of this status has been afforded through an association with educational qualifications. The assumption that a university education adds value to individuals, employers and society has led to a massive increase in tertiary education both in the UK and internationally and there is a societal expectation in the UK that a university education is the norm rather than an opportunity reserved for the academically elite. However, within this context, the chartered accounting profession in Scotland (ICAS) is considering opening up training to school leavers and other non-graduates as part of its ‘Fast Forward to 2010’ strategy. Evidence from the sociological literature suggests that any alteration in the educational composition of the members of a professional group may adversely impact upon that group's status and standing in society. In turn, any change in the educational qualifications of the members of a profession risks influencing the perceptions and aspirations of potential recruits.In this study we seek to further our understanding of how potential recruits perceive and evaluate both university education and the accountancy profession as an occupational group. In addition we consider how the school leaver route may be viewed by potential recruits in terms of its impact upon individuals' career aspirations and the overall status of the profession. By collecting data from school pupils from both the public and the private educational sector and first year and final year university undergraduates from a ‘traditional’ and ‘new’ university this study has identified some of the possible consequences of the ICAS proposal and provides insights relevant to an understanding of the professional identity of CAs in the 21st century. As such, our insights may serve to assist policy-makers in understanding the potential consequences of any changes in the educational requirements of future recruits.     

天津华明:一桩并购故事的启示

25年前，华明集团的创业雏形是一家靠洗衣粉包装生存的村办小作坊，26年后，华明集团已发展成为拥有印刷包装、电子通讯、食品加工、商贸服务、金融投资、房地产开发等六大产业、11家企业的综合性集团公司，有专家说，企业的正常生命也就十四五年，这话不无道理，但是毕竟有一些寿命长的企业，那么，这些企业靠什么超越了正常生命期？本刊记者采访了华明集团董事长兼总经理刘乃兰后，从这家企业的案例中，我们似乎能够得到这样一个结论：并购可以使企业的寿命更长[编者按]     

Stock option grant vesting terms: economic and financial reporting determinants

Option grant vesting terms are a contractual provision that is shaped by accounting standards and other economic factors. We examine the effect of accounting standards, specifically SFAS 123(R), on the vesting terms of stock option grants while also modeling other economic determinants of this contract feature. We document significant variation in stock option grant vesting periods and patterns suggesting that firms actively choose vesting terms. Consistent with financial reporting incentives influencing contract design, we find that firms simultaneously lengthen vesting periods and alter vesting patterns after the adoption of SFAS 123(R). The changes in vesting patterns are consistent with firms trying to defer recognition of the option expense, while limiting the incremental risk imposed on the CEO. In addition, we find that vesting schedules are longer in growth firms where lengthening the executive’s investment horizon is more important and that firms with more powerful CEOs and weaker governance grant options with shorter vesting periods.     

阿里巴巴故事,市场铸就传奇

阿里巴巴从创业到在美国上市,成就了中国国内的国际融资的市场传奇。对此,虽然不乏负面评价,但是。正面的评价还是占上风。阿里巴巴没有走官商勾结的所谓快速成长的道路,走的是市场之路,从市场获得创业动力,从市场获得国际资本,从市场获得企业成长的路径……本栏目文章围绕着市场如何铸就传奇,请专家做专业分析。请看本栏文章：《阿里巴巴美国上市--典型的市场现象》、《阿里巴巴的资本战略》、《阿里巴巴IPO五大看点》、《两大机制解读阿里巴巴上市传奇》     

融资的新故事与老套子——2006中国ZPARK国际融资论坛农业项目对接精选

本文提供的是发生在2006中国ZPARK国际融资论坛的项目对接案例,说来也巧,一个是生产玉米种子的企业的故事,一个是生产鸡蛋的企业故事,但是,玉米种子已经不是那个玉米种子,鸡蛋也不是那个鸡蛋,经过高科技技术的营造,玉米是焕然一新的玉米,鸡蛋是焕然一新的鸡蛋.两个生产全新农产品的企业希望得到资金获得进一步发展,于是有了如下的对话.     

追债620万美元生死时速

基本案情 2005年底至2006年初,中国信保陆续接到5家被保险人对巴西某买方F拖欠货款的通报,拖欠总金额近620万美元.5家被保险人分别以D/A或OA支付方式,180～240 天支付期限出口化工品.对于拖欠的事实和金额,F予以确认,表示由于受当地市场及其他客观因素影响,导致公司资金流转困难,无法按期支付货款.     

赖茅：老故事新传

在商务部认定的“中华老字号”中,有一个以银行家、企业家赖永初的姓名和肖像作为注册商标的老字号——贵州赖永初酒业有限公司。赖永初是茅台酒创始人之一、赖茅酒唯一创始人,这家老字号企业是赖永初嫡传人赖世强为纪念其父在国酒茅台历史上作出的巨大贡献．于1992年独资创办成立的。当《国际融资》记者采访了贵州赖永初酒业有限公司董事长赖世强之后,深感有三个故事不得不讲：20世纪40年代,一位中国银行家是以怎样的手笔投资并购茅酒厂的;20世纪80年代．他的后人又是以怎样执着的信念白手恢复老字号的：在新中国成立前后40年的冷冻穿越中．这个品牌又是怎样不弃信念,坚守诚信之精神的     

金砖四国的故事:是美好幻想还是理性预测--来自高盛全球经济研究部主管吉姆·奥尼尔的解读

未来有那么一天,人们对G7在一起的关注程度大大降低,取而代之的是对BRICs的关注.BRICs是什么,是金砖四国,哪四国?巴西、俄罗斯、印度、中国.为什么关注?一句话,那时金砖四国对整个世界经济的格局影响已经举足轻重.     

中国七城市借助全球环境基金赠款减少小汽车使用促进出行便利

2017年7月27日,世界银行(简称:世行)执行董事会批准全球环境基金向"中国可持续城市发展综合示范项目"提供赠款3273万美元,用于中国七个城市试点将公共交通与土地利用规划相结合,即,"公共交通导向型开发"理念.全球环境基金成立于1992年地球高峰会前夕,目的是帮助解决地球上的环境当务之急,是世界银行集团规模最大、运营时间最长的信托基金资助计划,迄今为止在全世界120个国家资助投资项目逾790个,产生了重要的全球环境效益.本项目是全球环境基金的"全球可持续城市发展综合示范项目"的组成部分,全球项目共包括11个国家的27个城市,统一在"可持续城市全球平台"(英文简称GPSC)之下.该平台旨在促进参与城市之间的学习交流,开发城市规划、融资与实施工具和方法.     

商业模式创新从“讲故事”开始

在新经济条件下,商业模式创新往往不是从实践开始,而是从一个好的想法或创意开始,逐渐形成一个有情节的“故事”,并且在与利益相关者不断碰撞中逐步完善,使“故事越讲越圆”,达到激动自己,也激动他人的效果.