配合城市化进程 完善税收征管

随着中国城市化步伐加快,经济税源向城市集中,实施配合城市化进程的税收管理改革成为实现中国税收管理现代化的必由之路.本文基于中国城市化进程与税收征管的现状,从城市化与税收征管的互惠发展角度集中分析了城市化进程时税收征管的更高挑战,指出应采取的与城市化进程相配合的现代税收征管改革措施.     

挣值管理(EVM)的动态分析和预测研究

项目管理挣值在项目管理实践中得到广泛应用。传统的挣值管理在应用中多表现出单期、静态的特性,存在严重的局限性。将统计过程控制引入到挣值管理,以和EWMA控制图分析项目产生变差的原因,同时也为挣值的动态预测提供了基础,最后提出了挣值管理的动态分析方法。     

企业财务管理环境建设面临的问题及对策

财务管理是企业管理的核心部分,如何充分优化企业财务管理的微观环境和宏观环境,帮助企业建立逐步完善的财务管理、营造有利于企业发展的内外环境,保证企业获得最大的经济效益对于企业的发展具有十分重要的意义。     

A methodology for the construction of dynamic capabilities in industrial networks: The role of border agents

The article presents a methodology for the formation and functioning of industrial networks that favors the development of dynamic capabilities with regard to the creation, integration, transfer and absorption of knowledge. This methodology has been put into practice in a case study: Lignum Facile. The presence of some misalignments between our initial proposal and its implementation helped us reshape and emphasize particular processes and flows associated to the methodology. Beyond the typical localization and agglomeration advantages, the analysis suggests that the success in the formation and functioning of industrial networks is mainly related to their potential to formulate immaterial relationships capable of stimulating learning processes, the dissemination of technological knowledge and innovative activities. Particularly, we found that the inclusion of border agents – intermediaries between the market and industry such as architects, engineers or designers – is fundamental to develop innovations at the intersection of different scientific and technological disciplines.     

Supplier integration in new product development: Computer mediated communication,knowledge exchange and buyer performance

In new product development (NPD), the buyer–supplier relationship is changing. Suppliers are becoming an integral part of the design team. This study investigates the effectiveness of computer-mediated and face-to-face communication channels on knowledge exchange between buyer and supplier firms, and ultimately buyer NPD and market performance. Open innovation literature and media richness theory are used to develop hypotheses which are then empirically tested using data collected from 157 R&D project managers from U.S. manufacturing firms. To date, empirical studies on the link between supplier integration and buyer performance show conflicting results. Structural equation modeling found a significant positive link between knowledge exchange and NPD performance, measured both in terms of effectiveness and efficiency, and a significant positive link between effective and efficient NPD and market performance. A surprising finding is that contrary to media richness theory, email can perform like face-to-face communication transmitting rich information and having a positive relationship to knowledge exchange between buyer and supplier. It was also found that with face-to-face communication, knowledge exchange fully mediates the relationship with effective NPD while with email communication knowledge exchange fully mediates the relationship with efficient NPD. Video conferencing was found to have no significant effect on knowledge exchange and the effect of web-based tools was significant and negative. The implications of these findings in theory and practice are discussed.     

目标管理与“无为而治”在管理实践中的对比研究

目标管理是一种以人为核心的参与式管理理念,其核心要义与中国传统文化中管理智慧的理论代表“无为而治”有许多相似之处,但二者在管理实践中又有着明显的差异.本文从二者的哲学基础出发,以目标管理实施流程的各环节为主线,对二者进行了对比与分析.     

浅析商业银行信贷风险管理

信贷业务是商业银行的主要收益来源,而信贷风险也是商业银行的主要风险之一,是商业银行必须重视的风险。本文针对商业银行信贷风险存在的问题进行分析,并尝试性提出改善对策,加强我国商业银行信贷风险管理的力度。     

商业银行理财产品创新对宏观审慎管理的影响分析

2005年以来,商业银行理财产品创新迅猛发展,在满足大众旺盛的投资需求的同时也为商业银行创造了新的利润增长点。与此同时,我们注意到,商业银行理财产品创新对宏观审慎管理的实施提出了新的要求。本文在对理财产品市场发展现状和特点进行总结的基础上,梳理出理财产品创新对宏观审慎管理影响的六个突出问题,最后提出下一步的政策建议。     

Emergency preparedness in Romania: Dynamics,shortcomings and policy proposals

Romanians were exposed in the last century to a range of natural or man-made disasters, mainly earthquakes and floods. The transition of the country from a Communist authoritarian pattern of emergency preparedness to a democratically civilian emergency system challenges the assessment of emergency preparedness and adds more complexity in designing a better and efficient system. The aim of this paper is to briefly describe the risks and institutions dealing with disasters, to assess the emergency preparedness, the uses of Knowledge Management Systems and Foresight Methodology approaches and to discover the shortcomings of the Romanian Emergency System. The empirical study designed as a reality check focuses on the perception of the local leaders of the emergency system regarding the most probable risks, and the uses and utility of long term strategic planning and foresight methodologies, using the Delphi technique. Lessons drawn from the Romanian transition could provide an interesting case study for other emerging democracies.     

The Epistemic Consumption Object and Postsocial Consumption: Expanding Consumer‐Object Theory in Consumer Research

We introduce the concept of the epistemic consumption object. Such consumption objects are characterized by two interrelated features. First, epistemic consumption objects reveal themselves progressively through interaction, observation, use, examination, and evaluation. Such layered revelation is accompanied by an increasing rather than a decline of the object’s complexity. Second, such objects demonstrate a propensity to change their “face‐in‐action” vis‐à‐vis consumers through the continuous addition or subtraction of properties. The epistemic consumption object is materially elusive and this lack of ontological stability turns the object into a continuous knowledge project for consumers. Via this ongoing cycle of revelation and discovery, consumers become attached to the object in intimate and quasi‐social ways. Therefore, the concept of the epistemic consumption object brings the “object” directly into theorizations of consumer‐object relations, extending current theories of relationship, product involvement, and consumption communities. We draw from research with individual online investors to illustrate the theory of the epistemic consumption object.