Bank mergers and acquisitions in emerging markets: evidence from Asia and Latin America

Following a global wave of consolidation in the banking industry, this study analyses 132 mergers and acquisitions (M&As) involving banks in emerging markets in Asia and Latin America between 1998 and 2009. An event study measures the change in shareholder value for acquirers and targets; and a multivariate regression identifies the drivers of the change in shareholder value for acquirers. On average M&As create shareholder value for target firms, while acquirer firms do not lose shareholder value. Geographical diversification creates shareholder value for acquirers. Acquirer shareholders benefit from the acquisition of underperforming targets; from transactions settled by cash rather than exchange of equity; and from government-instigated M&A transactions.     

大学生婚恋家庭伦理危机及教育对策研究

大学生恋爱、性行为越来越普遍,婚姻问题开始出现,代际矛盾、冲突也非个别现象。这其中存在的价值取向和道德缺失问题,引起社会舆论的广泛关注。对此,高校不可坐视,须有所作为。本文通过调查分析,了解大学生婚恋家庭伦理危机状况;并提出,要因势利导,借助多种途径和渠道,强化婚恋家庭伦理道德教育,促进大学生身心健康成长和社会风尚的良好发展。     

民办教育税收问题探讨

民办教育的税收待遇应综合考虑其公益性、营利性、非营利性而定。我国民办教育存在的税收问题有:民办教育与公办教育税收待遇差别较大、民办教育税收政策营利性与非营利性不分等。应从完善教育法制、对税收政策进行营利性与非营利性区分、加强教育税收管理等方面进行完善。     

论中西部山区农村教育的和谐发展

实现山区农村教育的和谐发展仍有许多问题需要解决。本文通过对中西部部分山区农村教育现状进行调查,引进和谐理论,具体分析了解决山区教育不公平、信息化落后、师资力量薄弱、教育设施简陋及农民教育观念落后等问题的对策,从而促进山区农村教育的和谐发展。     

确定建设工程施工投票最终报价的技巧

建设工程施工投标最终报价是投标单位以标书编制的预算坐（标价）为基础，综合考虑各种因素后对预算标价进一步修订的报价，对是否中标将产生直接影响。章介绍了承包商选择工程标段位置和编制投标书的方法，论述了如何根据标工程报价的不同类型，确定工程施工投标最终报价的技巧。     

建设工程质量保修期的研究

质量保修是各国为确保工程质量所普遍采用的一种有效制度。我国现行《建设工程质量管理条例》虽较原来有所进步，但仍存在着保修期限过长，承包商风险偏大等问题，就此参考国内外做法，提出加强质量管理，完善条例实施细则等若干改进建议。     

现代远程教育挑战传统教育

介绍了远程教育的特点、国外远程教育的现状、我国远程教育面临的问题、传统教育面对挑战所做出的积极反应并阐述了远程教育的发展前景。     

Interactive control in target cost management

This paper discusses target cost management (TCM) from the viewpoint of simultaneous engineering. Firstly, it shows empirically how simultaneous engineering is implemented in Japanese companies. Secondly, it formulates and then tests hypotheses on the influential power of managers involved in the process of target costing. Thirdly, it describes processes of interactive control directed at information and value sharing among managers that help explain why simultaneous engineering is working effectively in Japanese companies. It also formulates and tests hypotheses on information and value sharing among managers. Fourthly, it concludes that interactive control in TCM helps generate unique ideas for product development and cost reduction, and that Target Cost Management is a key subsystem of strategic cost management.     

Teamwork in Modern Organizations: Implications for Technology Education

Characteristics of teamwork in modern organizations and workplaces are examined, in order to extrapolate the means for imparting teamwork skills within technology education. Goals and tasks for the team, team composition, team-player styles, phases of team development, communication and interpersonal skills, decision making, leadership, and evaluation of team performance are discussed. Teamwork skills are acquired gradually as a result of experience. Mere provision of a joint task to a group of people does not produce teamwork spontaneously. In order to promote teamwork, technological tasks at school need to include considerable degrees of freedom and decision-making by pupils. When the teacher becomes a facilitator of the process, instead of being primarily a source of knowledge and a decision-maker, team members can determine the assignment of roles in the group by themselves. Evaluation of teamwork in technology education is an integral part of alternative assessment.     

价值运筹——价值工程在世※界经济新运行形态下的发展

认知世界经济的巨大变化需要新的观念,人类经济总体发展模型又称“四方式二形态”假说,可以作为研究经济和管理问题的基本框架和准则。由此得出当前世界经济按功能经济形态运行。列出了一些与物质经济运行形态不同的主要的新特征。总结出六条关于功能价值的基本原理,以供处理有关问题之用。给出了“价值运筹”的定义,指出价值运筹的实质是“智能经营”,因此“全员价值运筹”是必然的选择。它将推动企业管理创新