当当 错过黄金十年?

中国最早的B2C探路者为何沦为一家二流的互联网公司?看似平稳前行的背后,十岁当当是否存在着"不想长大的基因"?俞渝和李国庆真正理解了互联网产业的本质吗?     

俞渝：当当十年，如鱼得水

1996年,俞渝回国与李国庆一起打理他的图书出版公司。经过三年的准备,两人决定成立网上书城。俞渝知道要想获得海外风投,至少要让他们了解自己的商业模式,而最好的方式莫过于直接拷贝已经在华尔街得到资本市场承认的模式。那就是“亚马逊”。     

当当十年，磨的什么剑？

当当网正在告别它维持了近十年的网上书店形象,变身为亚马逊那样的综合百货商城。按照其创始人李国庆的最新计划,最迟到2012年底,图书音像以外的百货销售将占到当当网总销售的一半。     

当当的天使之翼

信息化构建了当当的商场，铺建了渠道，同时它又是连接供应商．客户．配送服务的纽带，“打补丁”打出来的信息化成为当当的天使之翼。     

天猫、京东和当当发展战略的比较研究

近年来,随着互联网技术的发展,我国B2C电子商务市场发展迅速。以天猫、京东和当当为例,在其发展过程中,三者各自面临着一些问题,需要不断地调整和完善其发展战略。通过对天猫、京东和当当各自发展战略的比较分析可知:发展战略的不同导致了天猫、京东和当当发展现状的不同,而发展战略的选择又取决于企业的内外部环境以及核心竞争力的不同。我国电子商务企业应努力获取竞争优势,培育自身的核心竞争力,并制定正确的发展战略,以在竞争激烈的市场格局中获得一定的市场份额。     

京东和当当的江湖混战

偷袭、封杀、行业潜规则、微博口水战,如果把它当成一场年末大戏,其精彩程度绝不会逊色于此前声势浩大的QQ与360之战这是一场趣味十足的江湖混战,除了双方的降价促销戏码你方唱罢我登场,让消费者为之销魂之外,京东商城CEO刘强东在微博上不留情面的连连挑衅和当当网CEO李国庆毫不客气的反唇相讥也让旁观者看足了热闹。     

最佳西方:个性的港湾

每天,遍布全球的最佳西方饭店接待入住的客人都会超过25万,它如同温馨的港湾,永远守望着全球各地的客人。最佳西方之所以能够取得客人们的长期信任,是因为他们通过自己的亲身体验从而相信:最佳西方饭店能够提供的服务具有一致性的品质和价值。     

王旭明:个性官员转身

媒体记者戏称,作为教育部"新闻发言人"的王旭明经常成为"新闻当事人",而他的同行则评论他为"敢说实话的人",甚至还有人说他是中国最具西方色彩的新闻发言人。     

浅议人的全面发展与个性发展

全面发展指人的各种素质要素和具体能力在主客观条件下的协调发展,个性发展则是个体在社会化过程中受社会因素的影响而逐渐形成的独特性格、文化和素质特征.全面发展是个性发展的前提和基础,个性发展是在全面发展基础上的选择性发展.正确理解全面发展和个性发展的关系,对于现代教育实践能产生深远的影响.     

新中国船舶工业60年发展综述

今年是新中国成立60周年,本期编辑了船舶工业和海运业60年发展专题文章,以展示这一时期取得的骄人业绩。     

基于公司治理行为的企业文化建设与发展研究——以当当网为例

随着企业的不断发展,企业文化建设愈发成为公司核心竞争力,企业文化又间接引导着公司治理方向以及规范着公司治理行为。本文以当当网的公司治理行为为例,分析当当网在公司治理中存在的问题,并针对所出现的问题提出建设统一企业价值观、构建完善企业文化体系、建立第三方辅助决策机制等建议,以及处理好企业文化和公司治理之间的协同发展,旨在促进我国企业的平稳有序发展。     

Fuel Tax:14 Years' Expectation

Fuel tax, as the term indicates, means the tax paid by fuel consumers. The more you use a car, the more you have to pay for the fuel. As we know, petroleum is a scarce resource of strategic significance. However, China has only limited reserves of oil with an import dependency rate as high as 50%. In recent years, the demand of oil continues to soar, yet a number of problems widely exist, such as low energy utility efficiency, high per unit energy consumption, and ever-increasing pollution caused by oil consumption.     

Auditor Independence: A Real Issue?

'The independence of auditors is primarily an issue of perception and communication'. The author is Professor of Auditing at Maastricht Accounting and Auditing Research Center (MARC) University of Limburg, and University of Amsterdam; and a partner of Coopers & Lybrand Dijker Van Dien Accountants, Amsterdam. He wishes to express his thanks to Gijs Bak, Tony Bingham, John Hegarty, Wim Moleveld, David Pimm and Arno de Schepper for their valuable comments.     

Independence in Corporate Governance: the Audit Committee Role

The Code of Best Practice produced by the Cadbury Committee on the Financial Aspects of Corporate Governance (Cadbury Committee 1992) may be viewed as an ethical code in that it prescribes standards of board behaviour. The Code's specific recommendations with regard to audit committees appear to offer a practical mechanism for the promotion of ethical behaviour through the inhibition of potentially unethical influences exerted by executive directors over external auditors. The rationale for these recommendations centres on the independence of audit committee members, implying that independence is a prerequisite for ethical behaviour. This paper questions the assumptions regarding the role of independence through an exploration of conceptions of independence held by individuals involved in the activities of audit committees in major UK public limited companies. It suggests that audit committees may have an unarticulated role in providing an arena for the display of independence by the participants. This display forms a part of the ceremonial performance which builds confidence in corporate governance mechanisms.     

自主创新--中国重汽的核心

2006年元月．中国重型汽车集团有限公司重组5周年。当月．中国重汽销售重型汽车3294辆．以28.2％的市场份额重新登上了重型汽车（14吨以上）市场占有率第一的位置．当月．中国重汽接到出口中东地区HOWO重型汽车订单2100辆，产品出口位居国内重卡行业第一．同时引起国外著名重卡制造商的高度关注． 重组前的中国重汽曾在五年多的时间里由行业第一的位置急速下滑到几乎破产的境地：重组后的中国重汽又用五年的时间重返行业第一的位置。呈“V”字型的巨大转变如何得来？ 董事长马纯济说：重要的是我们提出了自己的企业哲学，并不断地实践。这就是：不断地否定昨天，科学地安排今天，勇敢地挑战明天。其核心是自主创新。     

20年来中国商业理念演变趋势

在改革开放的大背景下,中国企业经过20年的发展,商业理念发生了很大的变化,呈现如下八大演变趋势。市场观:从适应市场到创造市场;营销观:从价格竞争到价值竞争;运营观:从生产竞争到终端竞争;竞争观:从分散竞争到联盟竞争;技术观:从引进技术到自主创新;责任观:从经济责任到社会责任;资产观:从有形资产到无形资产;领域观:从国内到国际。这些理念变化对中国的经济发展产生了极大的影响。     

An Investigation of Ethics Officer Independence

In this paper, we examine whether ethics officers are able to perform their assigned duties independently of organizational management. Specifically, we investigate whether inherent conflicts of interest with company management potentially hinder the ability of ethics officers to serve as an effective monitor and deterrent of unethical activity throughout the organization. As part of our analysis, we conducted 10 detailed phone interviews with current and retired ethics officers in order to determine whether practicing ethics officers feel the need for additional independence protection from management. We propose that the current system in which ethics officers report to management must be changed in order for ethics officers to effectively perform their jobs. Specifically, we maintain that ethics officers should (1) be hired by, (2) be fired by, and (3) report directly to the corporate board of directors rather than company management. Such a change in the reporting environment would greatly enhance the independence of ethics officers. W. Michael Hoffman, Ph.D., is the founding Executive Director of the Center for Business Ethics at Bentley College. He received his Ph.D. in Philosophy at the University of Massachusetts/Amherst, has authored or edited 16 books, and has published over 70 articles. In addition, Dr. Hoffman was the first Executive Director of the Ethics Officer Association and currently is the advisor to its board of directors. John D. Neill, Ph.D., CPA, is a professor of accounting at Abilene Christian University and has previously published articles in numerous journals including the Journal of Business Ethics, Journal of Accounting Literature, Accounting Horizons, Journal of Applied Business Research, the Financial Analysts Journal, and the Journal of Accounting, Ethics, and Public Policy. O. Scott Stovall, Ph.D., is an assistant professor of accounting at Abilene Christian University and has published articles in the Journal of Business Ethics, Journal of Applied Business Research, Management Accounting Quarterly, and The Journal of Accounting Case Research.     

中俄边贸60年回顾与展望

中俄边境贸易60年历程是一个由小变大、由弱变强、不断拓展完善的发展史,是中俄60年经济转轨调整的真实写照。目前,在中俄边境贸易递进与优化的进程中出现了贸易主体多层次、贸易产品结构合理化、贸易方式多样化、合作内容多领域等良好势头,但也面临一些矛盾和问题。在俄罗斯即将加入WTO,双方辟建自由贸易区,以及东北老工业基地振兴与俄罗斯远东大开发将互动发展的大背景下,如何采取措施、加强合作、壮大中俄边境贸易是研究的立意所在。