房地产企业财务管理中的动态管理研究

近年来,随着中国经济的飞速发展,房地产企业数量急剧增加,房地产行业竞争激烈。对房地产行业自身的管理水平提出了更高的要求。而提高企业财务管理水平也是房地产企业面临的重要问题之一。本文立足于财务动态管理模式,重点分析动态财务管理在房地产企业中的运用,并构建一套具体的房地产企业财务动态管理模式。     

房地产企业的财务管理创新探索

随着我国经济不断的发展,我国的房地产行业也在不断的进步和发展.但是,在另一方面,随着经济形势以及市场环境的不断变化,很多房地产企业自身的财务状况也出现了很大的问题.本文将针对房地产企业财务管理的一些问题进行详细的分析,并给出一定的对策分析.     

房地产企业财务管理信息化建设存在的不足及改进对策探讨

近年来，随着政府对房地产行业加强了宏观调控和监管，使房地产行业的过热局面得到了一定程度的缓解。此外，在人们的消费观和价值观发生变化的情况下，人们更加注重安居乐业，房地产的投资属性也逐渐减弱。在此背景下，房地产过热形势掩盖下的企业财务管理问题开始突显，尤其是财务管理信息化建设滞后问题更为突出，这对企业的长期、稳健发展十分不利。基于此，本文对房地产企业财务管理信息化建设方面存在的不足展开了探讨，并针对问题提出了改进对策，希望能够为房地产企业高质量发展提供参考借鉴。     

房地产企业税收筹划

税务筹划作为企业财务管理的重要组成部分,直接关系到企业的经营利润。房地产行业是一个税费负担较重的行业,对房地产开发企业的税务筹划,企业经营者都很重视。主要就房地产开发企业税务筹划的制度基础及如何在企业财务战略思想的指导下,开展税务筹划等若干问题作了试探性的讨论。     

房地产企业财务风险防范策略

房地产行业经过近 40 年发展,市场愈发规范,企业所面临的市场竞争越来越激烈,特别是近两年来,很 多房地产企业财务问题频频爆发,甚至一些全国大型房地产企业也陷入财务危机,不得不面临重组局面。因此,加强财务风险防范管理成为每家房地产企业内部控制重要管理内容,探讨房地产企业财务风险防范策略具有重要现实意 义。本文就房地产企...     

业财融合在房地产企业财务管理中的运用

国民经济发展中房地产行业起着重要推动作用,因此做好房地产企业管理工作具有现实意义。房地产企业日常运营管理中强化财务管理,引入业财融合提高财务管理质量,推进房地产企业的健康发展。文中选择房地产企业财务管理工作为着手点,分析财务管理中运用业财融合的意义,总结房地产企业财务管理现状及问题,探讨如何在财管管理工作中高效运用业财融合理念,提高房地产企业市场竞争力。     

房地产企业财务管理现状分析

随着我国经济实力的不断加强,我国的房地产行业也在快速发展,并在我国经济建设中占据重要位置。因此科学、高效的财务管理,是房地产企业获得长期可持续发展的基础。我国房地产行业起步较晚,特别房地产企业财务管理方面在具体实践中仍存在着许多不足和问题,如财务管理意识淡薄、财务管理制度尚未健全、缺乏完整的财务管理体系、财务人员自身水平的限制等,需引起重视和进一步的思考。当前我们首要的任务是从企业内外部两个方面共同推进房地产企业财务管理建设和完善。     

房地产企业财务管理现状分析

随着我国经济实力的不断加强,我国的房地产行业也在快速发展,并在我国经济建设中占据重要位置。因此科学、高效的财务管理,是房地产企业获得长期可持续发展的基础。我国房地产行业起步较晚,特别房地产企业财务管理方面在具体实践中仍存在着许多不足和问题,如财务管理意识淡薄、财务管理制度尚未健全、缺乏完整的财务管理体系、财务人员自身水平的限制等,需引起重视和进一步的思考。当前我们首要的任务是从企业内外部两个方面共同推进房地产企业财务管理建设和完善。     

论房地产企业财务风险的生成机理与控制策略

房地产企业财务风险的控制已经成为影响房地产企业可持续性发展的关键因素。文章结合房地产企业面临的宏观经济环境以及行业内部特点,对房地产企业财务风险的生成机理进行研究和分析,并针对目前房地产企业财务风险控制的薄弱之处,提出了加强房地产企业财务风险控制的策略。     

关于房地产企业资金集中管理几个重点问题的探讨

近年来,随着我国房地产行业的不断发展完善,以及房地产行业自身需要较大的资金流动,必然会促使房地产企业对内部资金收支实行严格控制,资金集中管理必将成为企业资金管理的主要方向。本文结合我国房地产行业的特点,着重选取行业资金管理存在的问题展开分析,主要包括资金筹集、使用以及回流时等方面存在的问题。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Incumplimiento del salario mínimo en Europa central y oriental

En este estudio se analiza el incumplimiento del salario mínimo durante el periodo 2003–2012 en diez países de Europa central y oriental con salario mínimo obligatorio nacional. A partir de los datos de EU‐SILC y la metodología propuesta por Bhorat, Kanbur y Mayet (2013), se cuantifica la incidencia y magnitud del incumplimiento. Se realizan análisis de regresión sobre determinantes individuales, laborales y macroeconómicos. Aunque la incidencia permanece relativamente baja, los trabajadores a los que se dirigen las políticas de salario mínimo parecen los más expuestos a su incumplimiento. Con el tiempo, una mayor incidencia se asocia a una razón más alta entre salario mínimo y salario medio.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Cultural Economy Planning in Creative Cities: Discourse and Practice

While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes.     

Input/output ranges and performance: an examination of US machine tool producers

Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms.     

Sixty years of discrimination and diversity research in human resource management: A review with suggestions for future research directions

This article reviews discrimination and diversity research published in Human Resource Management (HRM) over the past 60 years. While discrimination and diversity are very different constructs, it is often informative to study them together, because when people recognize each other's diversity, this can result in bias, stereotyping, and discrimination. We conducted bibliographic searches for terms related to discrimination and diversity as well as a manual search through every title and abstract published in HRM over the last 60 years to assess article relevance. The search resulted in 135 research articles with 136 unique studies (i.e., samples) which are reviewed in this article. Sex and race are the demographics that have been examined the most in HRM, while religion has been examined the least. Moreover, the number of studies examining lesbian, gay, bisexual, transgender, and queer (LGBTQ) employees in the workplace in HRM has grown quickly within the past 10 years, culminating in a recent meta‐analysis. Our review looks at some of the earliest research published, the most recent research published, and the overall trends we identified in the research over the years for both discrimination and diversity articles. We then make future research suggestions and recommendations to advance the study of discrimination and diversity in the coming years.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

The Early History of the Cumulants and the Gram-Charlier Series

The early history of the Gram-Charlier series is discussed from three points of view: (1) a generalization of Laplace's central limit theorem, (2) a least squares approximation to a continuous function by means of Chebyshev-Hermite polynomials, (3) a generalization of Gauss's normal distribution to a system of skew distributions. Thiele defined the cumulants in terms of the moments, first by a recursion formula and later by an expansion of the logarithm of the moment generating function. He devised a differential operator which adjusts any cumulant to a desired value. His little known 1899 paper in Danish on the properties of the cumulants is translated into English in the Appendix.