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61.
Robert L. McDonald 《Journal of public economics》2004,88(5):925-955
It is common for firms to issue or purchase options on the firm's own stock. Examples include convertible bonds, warrants, call options as employee compensation, and the sale of put options as part of share repurchase programs. This paper shows that option positions with implicit borrowing—such as put sales and call purchases—are tax-disadvantaged relative to the equivalent synthetic option with explicit borrowing. Conversely, option positions with implicit lending—such as warrants—are tax-advantaged. I also show that firms are better off from a tax perspective issuing bifurcated convertible bonds—bonds plus warrants—rather than an otherwise equivalent standard convertible. 相似文献
62.
业绩评价已成为政府、市场和企业普遍关注的现实问题，指标体系是业绩评价的基础，指标体系构建的好坏直接影响到业绩评价的效果。高技术企业业绩的评价应结合高技术企业的特点，构建财务、产品与技术创新、智力资本开发、价值链流程、可持续发展五个维度的评价指标体系。 相似文献
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作业基础业绩评价体系的构建 总被引：1，自引：0，他引：1
杨慧辉 《中南财经政法大学学报》2005,(6):95-100
作业基础内部业绩评价体系是在传统责任会计理论基础上发展起来的作业基础责任会计制度,它以作业为基础,通过作业动因对企业内部各责任中心的再认识和再划分,利用作业管理基本理论和方法,依据作业价值链对责任中心进行管理和考核.作业基础责任会计是责任会计自身理论和实践的发展与完善,是对企业内部业绩评价的一种全新的改革. 相似文献
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The existing state of sanitation in developing Asian countries fails to deliver a level of service that is adequate for meeting the human right to a standard of living consistent with dignity and health, or for sustaining the capacity for future generations to have access to clean water resources and healthy ecosystems. We argue that translating the current neo-centralised technologies and institutional arrangements mainstreamed by industrialised countries would not resolve the problem in the context of developing countries. Instead it is necessary to ‘leap frog’ to the emerging technological and institutional arrangements that are responsive to current needs and contexts and to potential risks. The sustainability focus and often decentralised technologies of this emergent stage in sanitation present many opportunities for new actors to enter the urban sanitation industry. At the same time, there are many barriers to entry, particularly from the perspective of conventional business management focused on increasing shareholder value.We propose that perspectives from the corporate social responsibility discourse have the potential to provide both the ‘pull’ for seizing the business opportunity for profit while serving social needs, and the ‘push’ to overcome the barriers in order to serve a wider social purpose for corporations. The wealth of nations, at least as reported in ubiquitous GDP terms, has greatly increased through the activities of corporations driven by a profit motive; but the increased poverty, injustice and ecosystem degradation that have resulted from economic activity suggest that corporations perhaps ought to have regard for broader concerns beyond shareholder value. We explore how the alternative relational view of a corporation, as a metaphorical person within society who adopts a moral code consistent with both Buddhist economics and Adam Smith's philosophy, may facilitate profitable corporations that provide better economic, ecological and social outcomes in serving the need for sustainable sanitation services in developing Asian countries. 相似文献
67.
我国省对县(市)一般性转移支付的绩效评价——基于DEA二次相对效益模型的研究 总被引：14，自引：2，他引：14
一般性转移支付是我国转移支付制度的重要组成部分,它是中央财政为了平衡地区间财力差异、促进基本公共服务均等化为目的的重要制度安排。然而,中央财政以均等化为目标、以标准财政收支差为依据对省(市、自治区)拨付一般性转移支付资金,以及省对县(市)级政府拨付该项资金时,并没有规定具体用途,因此,县(市)级地方政府拥有对这部分资金完全的自主支配权。在多重目标,尤其是经济增长目标的压力下,一般性转移支付资金可能被挪用和挤占,上级政府实现公共服务均等化的政策意图难以达到预期的效果。本文的目的是:从制度层面论述一般性转移支付政策目标与效率评价的内在联系;探讨DEA二次相对效益模型对一般性转移支付绩效评价的适用性;从基本公共服务资金配置和提升效率两个方面,构建了省对县(市)一般性转移支付绩效评价体系;以云南省的县(市)为样本,对一般性转移支付绩效进行实证模拟评价;提出建立绩效评价是完善省对县(市)一般性转移支付制度的重要内容。 相似文献
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:在我国 ,随着产权概念的引入 ,“财务分层”成为理财界、经济界争相讨论的焦点。全文从探析财务分层的弊端入手 ,论证财务分层缺乏实践意义 ,进而就解决两权分离下“内部人控制”问题的关键———有效的法人治理结构进行探讨。最后得出结论 :在企业的财务管理中 ,分层与否并不重要 ,关键在于如何推行有效的法人治理结构 相似文献
70.
Can Uslay Robert E. Morgan Jagdish N. Sheth 《Journal of the Academy of Marketing Science》2009,37(1):47-60
The authors review Peter Drucker’s contributions to marketing theory and practice. A bibliometric analysis of Drucker’s academic
influence in marketing is presented. The five main tenets that are derived from the bibliometric study are expanded upon as
follows: (1) The Marketing Concept: Creating Value for Customers; (2) Broadened Role of Marketing in Society: Corporate Social
Responsibility, Consumerism, Social Marketing, and Lessons from Non-Profit Organizations; (3) Contributions to Marketing Strategy:
The Obvious and Not So Obvious; (4) Marketing-Innovation Interface: New Product Development; (5) Future of Globalization:
Rise of Non-National Enterprises.
相似文献
| Jagdish N. ShethEmail: |