打造中国零售连锁企业物流系统,开掘“第三利润源泉”

现代物流已成为企业的"第三利润源泉"。中国零售连锁企业应根据自身特有条件,在把企业做大的同时注重自身物流系统的配套发展,使其成为中国零售连锁企业"第三利润源泉"。     

面向管理改进的服务企业顾客满意度模型

本文以改进我国服务企业服务运作、提高服务管理水平为目标,首次将服务利润链引入顾客满意度模型,并选择有利于服务企业管理诊断与改进的观测变量,建立了面向管理改进的服务企业顾客满意度模型。本模型的建立,将促进我国服务企业改进服务运作、提高服务管理水平。     

涉外护理教师培养的思路与实践

在涉外护理双语教学过程中,培养双语护理教师是保证涉外护理教学质量的关键。选拔成长全面,专业素质高,语言能力强的教师担任涉外护理专业教师,发挥其表率作用;根据国内外临床、护士培训及教学的发展要求,有针对性地培训全体护理教师;通过个体支持,促进群体的教学水平;定期举办教学基本功比赛,为教师搭建展示自我与互相交流的平台;以评促教,充分发挥反馈的激励作用;稳步适时进行新老交替,不断充实涉外护理教师队伍;将涉外护理教师和出国专业护士培养有机结合,达到教学和就业的双赢。     

价值最大化下的企业社会责任与竞争力关系

本文从历史和逻辑层面出发,认为企业的本质是追求企业价值最大化,承担社会责任是获得最大化企业价值的必要条件,形成了保持——提升责任竞争力理论,为价值最大化条件下企业承担社会责任提供理论基础和分析框架。同时,在建议对策中提出了企业的责任战略、构建责任战略的过程和选取提升类责任的SPED-CAR原则,针对政府提出了构建积极健康的责任环境等几点建议。     

房地产开发中的利益冲突及法律调控

本文拟从房地产开发中主体利益冲突为切入点,对房地产开发中各种利益主体之间博弈进行分析,并提出相应法律调控对策,以期形成优化利益与正当法律的结合,体现法律价值。     

关于完善我国城市社区休闲健身服务的几点建议

在现代社会,社区的发展不仅是城市化的一个重要的衡量指标,同时也为满足城市居民精神需求和健康需求发挥着不可或缺的作用。因此,发展社区休闲健身运动可以有力地推动城市健身休闲运动的可持续发展。笔者将借鉴国外开展全民健身运动的相关做法,对我国城市社区休闲健身运动的发展提出一些建议。     

A Test of Strategic Trade Policy in the Semiconductor Industry: The Impact of Japanese Policy on U.S. Firms

This paper analyzes a multinational corporation that may use tax evasion and profit shifting as a means to minimize tax liabilities. Our main finding is that profit shifting may occur even when tax rates are the same across countries. This will be the case whenever there is a tax differential in effective tax rates resulting from differences in tax enforcement. In this context, profit shifting occurs to enable tax evasion in a country where tax enforcement is less harsh. Moreover, for a given differential in tax rates, differences in tax enforcement may either accentuate or dampen profit shifting. Importantly, the predictions regarding the direction of profit shifting that would result in our set-up may contrast sharply with those of the preceding literature.     

Profit reducing international outsourcing

Recent empirical evidence shows a negative relationship between international outsourcing and profitability. This paper provides a theoretical explanation for this phenomenon. We show that, in an oligopolistic market, firms earn lower profits in the outsourcing equilibrium compared to the situation where neither firm does outsourcing, and this holds irrespective of the intensity of competition. We show that whether international outsourcing is likely to reduce profit under more intense competition (measured by the degree of product differentiation, number of firms and the type of product market competition, namely, Cournot and Bertrand competition) is ambiguous. We further show that international outsourcing may be socially ‘excessive’ for the sourced country and for the world.     

中资银行海外拓展战略的实例研究——以工行、中行和招行为例

顺应我国商业银行资产规模日益扩大的现实需要,及经济金融全球化的外部趋势,当前中资银行纷纷加入海外拓展的行列,并根据自身特点,实施各有特色的发展战略。文章以工商银行、中国银行、招商银行为典型代表,结合其海外拓展实例,从战略目标、战略路径、战略重点等层面剖析及比较了中资银行的海外发展战略,并提出进一步发展建议。