Business and management in China: A review of empirical research in leading international journals

Asia Pacific Journal of Management - China’s growing economic importance has led to a significant increase in the volume of empirical research about business and management in this country...     

论一般学术期刊编辑组稿创新之策

好稿件既是办好刊物的基础,又是稀缺的资源.因此,采用什么办法组到好稿件是每个编辑都必须面对的问题.名刊因其名声所带来的声誉效应对好稿件有天然的吸引力,而一般期刊却没有这样运气.如何把一般期刊办得不一般,固然可以采用集聚战略诸如实施名栏工程,但名栏的基点还是好稿件.因此,如何组稿就成了一个值得探讨的问题.基于一般学术期刊对高质量的稿件缺乏吸引力的现实.从编辑与作者关系的视角,指出一般学术期刊组到好稿件的关键在于:根据人才成长的规律,与有潜力的中青年学者建立良好的关系,实施组稿聚焦战略--把组稿的重点放在有潜力的中青年学者身上.     

Is Talk Cheap?

For the steel import quota bill of 1999, each word in the Congressional Record costs $39 in campaign contributions from the steel industry. Consequently, our answer is "Yes, talk is cheap!"     

Accountants’ Relief Foundation (ARF): A not-for-profit case examining contribution receipts and distributions

The Accountants’ Relief Foundation case study exposes students to not-for-profit (NFP) transactions and performance evaluation. Your task is to: (1) explain the advantages and restrictions associated with NFPs, (2) describe and calculate customary NFP performance metrics and assess risks, (3) determine the existence of liabilities and expenses, (4) discuss contract-timing issues, (5) evaluate differences between discretionary and non-discretionary power, (6) evaluate contribution alternatives, and (7) use primary and secondary accounting literature to solve the case.     

广东改革开放与广东经济学者

本文对30年前中国大陆经济体制的内容、特征和弊端进行了回溯,并以此作为参照物,对广东经济学者在改革开放中的亮点性的思考进行了概述。同时指出,广东经济学者的主要贡献在于:推崇"市场导向"改革,建言"市场经济"目标;倡导多元分立架构,支持产权制度改革;重视分配激励功能,创新市场分配理论;肯定特区对外开放,维护特区市场经济;倡导外向型经济和主张经济国际化。     

Accounting for promises: The impact of SFAS No. 116 on charities

SFAS No. 116, Accounting for contributions made and contributions received, issued in 1993, requires that nongovernmental organizations, both proprietary and nonprofit, recognize unconditional promises to give as current period revenue. This study examines whether charities—organizations that rely heavily upon contributions—are affected by SFAS No. 116 adoption along two dimensions: whether an accounting effect exists, and whether a subsequent economic, or behavioral impact is felt by charities reporting positive adjustments to net assets when adopting SFAS No. 116.First, this study documents the effect of SFAS No. 116 adoption on receivables, and considers whether increases in pledges that result from adoption persist in post-adoption periods. The evidence suggests that the accounting effect of SFAS No. 116—that is, the recognition of unconditional pledges—persists in the post-adoption regime.Second, the economic effect of SFAS No. 116 is considered by examining, for charities affected by adoption, whether cash contributions decline in post-adoption periods, whether fundraising increases, and whether reliance on cash contributions decreases in post-adoption periods. Results indicate that cash contributions decrease, that fundraising increases, and that reliance on cash contributions decreases for these organizations.     

我国企业年金会计核算规范的思考

企业年金计划的会计核算是一个崭新的课题,特别是确定受益型企业年金计划,其在我国的会计核算规范中几乎是空白。本文分析了我国当前企业年金管理模式及不足,对我国企业年金会计实务处理现状及相关的会计准则进行思考,最后提出规范与加强企业年金会计核算的必要性,希望对推动我国企业年金会计核算体系的形成起到一定的作用。     

诚征来稿，优稿优酬

《中国对外贸易》(英文)杂志是一本创刊于1956年的国际经贸类品牌期刊,集专业性、商业性、高效性于一体,全要面向外经贸领域的政府官员、专家、学者、各国驻华使(领)馆和相关机构人士、国内外企业管理层、经营界人士等,读者遍及全球。为密切与各界人士的交流,本刊现真诚欢迎国内外业界专家、学者及企业家为本刊撰稿。来稿必复,优稿优酬。优秀者将有机会受聘为本刊特约撰稿人(可单独开辟专栏)。凡投稿者都将获赠最新杂