浅谈中资电力企业在巴西面临的主要法律风险

近几年,伴随着国家"走出去"战略的推进和"一带一路"倡议的实施,更多的中资电力企业通过并购和竞拍项目特许经营权等多种形式广泛参与巴西投资。三峡集团是巴西第三大发电商,国家电网公司是巴西第二大配电公司,国家电投等电力企业也在巴西持有资产。     

基于实物期权法对R&D项目价值评估的研究——对布莱克-舒尔斯定价模型的改进

针对R&D项目投资的特点,探讨了采用布莱克一舒尔斯期权定价模型对R&D项目价值评估可能存在的缺陷,并提出一种改进方法,即将决策树和布莱克一舒尔斯定价模型结合运用,因为决策树能够模拟研发项目的阶段性决策过程,考虑到多个离散型不确定性因素的相关性,模拟并计算出对决策路径依赖的现金流,因此能克服纯粹使用布莱克一舒尔斯公式的不足,在考虑多个不确定性因素的影响下,实现对多阶段R&D项目价值的评估,作出正确的投资决策。     

中资保险公司参予企业年金的对策

中国将采用世界银行推荐的“三支柱”养老金体系。由于我国人口老龄化加剧,第一支柱的社保基金将越来越陷入困境,第二支柱的企业年金有广阔发展空间。面对即将开放的年金市场,中资保险公司的机会与挑战并存。通过建立分层次的精英型销售队伍、创立一流投资品牌、维护好大型企业客户,中资保险公司能在庞大的企业年金市场中有所作为。     

论我国银行业在后WTO时代所面临的挑战与对策

从2007年1月起,我国银行业正式由过渡期进人到了WTO后时代.现已全面放开外汇业务,放宽了境外金融机构入股中资银行的标准,单个境外金融机构向中资金融机构投资入股比例由15%提高到20%,多个境外金融机构向中资金融机构投资人股比例由20%提高到25%.     

斯里兰卡《个人数据保护法》初探及合规风险启示

<正>近年来,随着公民的个人数据保护意识逐渐加强,个人数据保护制度已被很多国家立法规定,其中,比较有代表性的是《欧盟通用数据保护条例》。斯里兰卡也于2022年3月颁布了其《个人数据保护法》,成为南亚地区第一个对个人数据保护进行综合立法的国家。本文旨在简要归纳斯里兰卡《个人数据保护法》条文要点,提示在斯中资企业在日常经营中,特别是招聘属地员工过程中应关注相关要求,以防范境外经营活动中个人数据保护方面的合规风险。     

语录

投资 中资地产股狂飚半年，今年境外机构投资内地物业成交约65亿元，2005年全球直接房地产投资将增二成，境外 中东欧地区房地产市场持续升温，美国国际集团34亿购东京房产日股受“刺激”大涨，预测 2006年将是境外机构投资高潮，2025：未来20年商业预言。     

合资新迹象

投资开发斯柯达新产品,上汽大众显然抓住了一个做强、做实自己,演变为真正意义上独立汽车公司的良机斯柯达在中国要重新发力。3月30日,上汽集团、大众汽车集团及斯柯达汽车在捷克首都布拉格签署谅解备忘录,主要内容有两大要点,分别是斯柯达将入股上汽大众;未来5年,上汽大众计划投资约150亿元人民币开发新车型。当时,正在捷克访问的中国国家     

海湾地区GCC国家施工项目后期财务成本管理的问题及对策

当前中东海湾地区的工程承包市场国际竞争日益激烈,中资相关企业在海湾地区面临着更加严峻的市场考验,后续项目的管理提升也刻不容缓。结合笔者在海湾地区GCC成员国家不同级别、不同业态、不同体量的商务及财务管理工作经历,分析目前中资企业在海湾国家施工项目后期财务成本管理中存在和面临的主要问题,以便进一步深入讨论分析,提出了一些可供借鉴的该区域属地成本管理的应对策略。     

中资建筑企业在新加坡的发展战略研究

新加坡良好的经商环境为中资建筑企业在新加坡的发展提供了良好的平台。本文主要通过对新加坡建筑市场的分析和中资建筑企业的优势、劣势分析,来分析和研究中资建筑企业在新加坡的发展战略。     

非对称信息下中外保险公司市场竞争博弈分析

Stacklberg模型是研究市场竞争经典的动态博弈模型,本文以中国加入世贸组织许诺对外资开放保险市场为背景,在中资保险公司具有信息优势及局中人具备有限学习能力的假定下,应用此模型分别分析了在单时期和多时期情况下中资保险与外资保险的市场博弈,结果表明,中资保险公司在单时期与多个时期的情况下所采取的保费策略有显著差异,单时期中的均衡保费策略不能保证在长时期中有效阻止竞争对手的进入并取得利润。     

Effects of people-centred factors on enterprise resource planning implementation project success: empirical evidence from Sri Lanka

Extant literature suggests people-centred factors as one of the major areas influencing enterprise resource planning (ERP) implementation project success. Yet, to date, few empirical studies attempted to validate the link between people-centred factors and ERP implementation project success. The purpose of this study is to empirically identify people-centred factors that are critical to ERP implementation projects in Sri Lanka. The study develops and empirically validates a framework for people-centred factors that influence the success of ERP implementation projects. Survey research methodology was used and collected data from 74 ERP implementation projects in Sri Lanka. The people-centred factors of ‘project team competence’, ‘rewards’ and ‘communication and change’ were found to predict significantly the ERP implementation project success.     

On minimizing the welfare cost of fiscal policy: evidence from South Asia

This study evaluates whether India, Pakistan, and Sri Lanka minimized the welfare cost of their fiscal policies? For this purpose it tests tax smoothing hypothesis and finds that there is a weak tax smoothing in Pakistan and Sri Lanka whilst fiscal policy in India has not been conducted in an optimal fashion in accordance with the predictions of the hypothesis. The difference in results is due to difference in budget deficits as the deficits of Pakistan and Sri Lanka are higher as compare to India so they are careful to reduce volatility in budget deficits by trying to keep close correspondence between taxes and expenditures while India, with comparatively less deficit, was more careful regarding its debt. Therefore, to minimize the cost a close correspondence between permanent expenditure and taxes are required. In this context the best policy option would be an initiation of prompt action program of tax base expansions and expenditure rationalization.     

The impact of online reviews on inbound travellers’ decision making

This paper explores the hotel experience of inbound travellers to five-star boutique hotels of Sri Lanka and ascertains how hotels have satisfied their customers’ expectations through assessment of the positive and negative reviews. A qualitative research method of content analysis incorporating quantitative elements is engaged for this study. Data comes from a survey conducted by the TripAdvisor website. This study reveals that all dimensions of service quality played an equally important role from the perspective of customers. However, consumers are not satisfied due to the presence of perceived quality gaps. It was revealed that to maximise customer satisfaction, boutique hotels need to refer to online reviews to obtain authentic information from their guests. Sri Lanka is making strong efforts to support its tourism industry which got affected by the 2019 Sri Lanka Easter bombings, therefore the findings of this paper will undoubtedly be useful for the trade.     

中国茶叶国际竞争力分析

茶叶是我国传统的出口产品,自20世纪90年代以来,中国茶叶的国际竞争力不断下降。文章运用FAO的统计资料,选择国际市场占有率、显示性比较优势、单产评价等指标,分析了中国、印度、斯里兰卡、肯尼亚和印度尼西亚茶叶的国际竞争力变化,找出影响中国茶叶国际竞争力的主要因素,从而提出提升中国茶叶竞争力的对策。     

国际税务筹划的理论依据和我国跨国经营企业的现实对策

随着我国加入WTO,实施"走出去"战略,我国境内从事跨国经营的企业将越来越多。因此,有必要厘清国际税收筹划的概念、法律依据、存在原因以及可能的障碍和风险等理论问题,为我所用,并研究我国跨国经营企业在财务管理方面的具体对策。     

Social enterprises as supply-chain enablers for the poor

Many social enterprises use the poor as producers to improve their living standards. We seek to answer how they do so, from a supply chain perspective. Drawing on various successful social enterprises in Afghanistan, Africa, Bangladesh, India, Malaysia, Mexico, Nepal, Philippines and Sri Lanka, we look at the material, information and cash flows of the micro-entrepreneurs for these social enterprises. We show how a social enterprise helps its associated micro-entrepreneurs by improving the latter’s supply chain operations via: (1) easier access to financial credits; (2) easier access to market information; (3) easier market access; and (4) better access to supplies and raw materials and higher productivity through better health and equipment. We then speculate on how to make social enterprises economically sustainable and propose that social enterprises would be better off enabling micro-enterprises rather than running production operations themselves.     

Management development practices: empirical evidence from Sri Lanka

Being a South Asian developing country, management development (MD) practices in Sri Lanka has received insufficient attention. The paper reports results of an empirical investigation of 219 managers and 78 human resource (HR) managers on MD practices in Sri Lanka. The study investigated different processes by which MD takes place in organizations, the nature of immediate senior managers' support for MD, the importance given to the HRM function in the organizational strategy and the HR managers' contribution to the organizational strategy on MD aspects. The research findings indicate more similar MD practices across the three forms of ownership – local, foreign and joint venture. The conclusions address the existing practice and implications.     

Employee perceptions towards web-based human resource management systems in Sri Lanka

Despite the great volume of theoretical foundations on technological influence on human resource management (HRM), there has been little empirical evidence in the area of web-based electronic HRM systems. Further, all such empirical research attempts have been taken in the Western world. In the context of globalization of business operations and interlocking supply chains, research on web-based HRM systems in Sri Lanka is interesting, relevant and timely since there is an increasing interest in understanding technological influence on workers in non-Western cultures, especially in an emerging economy that has a reputation for information technology outsourcing. The purpose of the study was to investigate employee perceptions towards web-based electronic HRM systems in Sri Lanka. For the research, 30 firms with web-based HRM systems as a stand-alone automation serving employees' HRM needs belong to service and manufacturing sectors operating in Sri Lanka were surveyed. The findings suggested that system usage is high and user satisfaction is moderate. The level of complexity of the system is moderate and it significantly correlates with system usage. When the age of the system in operation is younger, it is more likely that the users were to be satisfied with it. Further, users did not perceive web-based electronic HRM system as a method of shifting administrative responsibilities of HRM activities to them.     

Sharing in technological development

This paper presents facts on and reviews the project Technonet Asia. Participating countries in the project are Bangladesh, Fiji, Hongkong, Indonesia, Korea, Malaysia, Philippines, Singapore, Sri Lanka, and Thailand. Their aim is to improve the quality and efficiency of production in those countries' small and medium sized industries. In addition, Technonet has a goal of facilitating the transfer of technology to small-scale industries. The accomplishments of the project to date and the subprograms they have established are discussed with their potential implications.