对“见死不救”慎用罪

近几年,越来越多的“见死不救”现象出现在我们的生活中,致使受伤者没有能够得到及时的治疗而殒命,“见死不救”似乎与“见义勇为”一样,成为人们广泛关注的焦点话题,这不禁让我们产生了一个有关于法律与道德的思考,那就是我们能不能将“见死不救”纳入到法律罪名当中,来规范人民大众的道德.同时,“见义勇为奖励法律化”也应该受到了社会各界广泛的关注.从属于道德调整范略的“见义勇为”与“见死不救”都可以通过法来维系和奖励,但是法律不能将道德推向一个极端,即我们应当慎用法,不能将“见死不救”设定为犯罪行为.     

汇率变动与出口扩展边际——兼论企业异质性行为

本文采用中国海关进出口数据库与中国工业企业数据库匹配后的微观企业数据实证分析企业层面实际有效汇率变动(汇率变化和汇率波动)对中国企业出口扩展边际(出口市场个数和出口商品种类数)的影响。总体样本的研究结果表明,汇率波动对企业出口扩展边际有显著的负向影响;相比之下汇率值的变化则与企业出口市场数正相关,人民币升值时会促进企业拓展出口市场;OLS和固定效应下汇率变化对企业出口商品种类的影响符号正负不一。本文进一步按照四种标准划分的子样本回归结果显示,不同企业在面临汇率变动时的反应具有异质性。     

Skill Formation Of Engineers In Large Korean Firms: An Analysis From A Comparative Perspective

On the basis of firm‐level case studies, this paper examines the actual performance of university education and in‐firm training for engineers in large Korean manufacturing firms. University education fails to meet the actual demands for skills at the firm level, while in‐firm training fails to devote sufficient resources to the continuous, lifetime skill formation of engineers. The poor performance of this education is explained by the rigid university administration system in Korea, and worsened by exclusive government intervention. The limitations of in‐firm training are accounted for by several features of corporate management, including the prevail‐ing production strategies and top‐down governance structures inside firms as well as the distinct occupational culture popular among young engineers.     

The Joint Effects of Justice Climate,Group Moral Identity,and Corporate Social Responsibility on the Prosocial and Deviant Behaviors of Groups

While research has focused on why certain entrepreneurs elect to create innovative solutions to social problems, very little is known about why some social entrepreneurs choose to scale their solutions while others do not. Research on scaling has generally focused on organizational characteristics often overlooking factors at the individual level that may affect scaling decisions. Drawing on the multidimensional construct of moral intensity, we propose a theoretical model of ethical decision making to explain why a social entrepreneur’s perception of moral intensity of the social problem, coupled with their personal desire for control, can significantly influence scaling decisions. Specifically, we propose that higher levels of perceived moral intensity will positively influence the likelihood of scaling through open as opposed to closed modes in order to achieve greater speed and scope of social impact. However, we also propose this effect will be negatively moderated by a social entrepreneur’s higher levels of desire for control. Our model has implications for research and practice at the interface of ethics and social entrepreneurship.     

规范上市公司盈利信息披露的思考

盈利预测信息有助于投资者做出合理的经济决策,是极为有用的会计信息,需要规范上市公司的盈利预测,以提高证券市场的有效性。必须了解、分析我国目前上市公司盈利预测中存在的问题,才能采取从内部提高预测技术,从外部加强立法与监管等一些具体的对策。     

补价的会计处理及在现金流量表的填列

<正>企业发生债务重组和非货币性资产交换时,交易双方均可能涉及收到补价或支付补价问题,对于补价的会计处理及在现金流量表中应计入哪个项目,现金流量表准则或有关会计制度并无相关说明,本文通过业务分录还原法对这两个特殊问题进行分析。     

Biotechnology Firms in Sweden

The purpose of this study is to create an understanding of the strategies that biotechnology firms in Sweden implement, how they manage to keep their competence ahead and how they finance their research. Their main factor of success is the ability to rapidly identify the latest research findings from academia and turn them into commerciable technology. The collaboration with academia is thus an important part of the networking strategy of the biotechnology firms in Sweden. Outsourcing parts of their activities keeps the firms flexible, which is necessary in this high risk business.Whether a firm chooses an intermediary or integrating position is not found to be correlated to age or size. It is instead heavily influenced by the strategies of large pharmaceutical companies, the nature of the firms' core technology, expectations of investors and the overall access of capital. The private capital market in Sweden has undergone a change during the last years. New marketplaces for young, innovative firms have been created in Sweden and their existence is most likely one reason for the increasing presence of venture capitalists in the country. That, in turn, increases the opportunities for new firms within biotechnology to develop in Sweden.     

Foreign Investment in Accounting Firms

According to Catalogue for the Guidance of Foreign Investment Industries promulgated by the State in 2002, Sino-foreign cooperatives and partnerships in accounting and auditing firms are allowed while equity join venture and wholly foreign- owned accounting and auditing firms are not allowed.     

Quality Measurement in Professional Services Firms

The purpose of this paper is to examine the nature of the association between service quality as perceived by consumers and its determinants. In particular, the SERVQUAL instrument is discussed and then it is demonstrated how it can be adapted 1.0 fit the needs of small professional services firms using a CPA firm as an example. The entire analysis can be performed with a spreadsheet package and the results are easy to interpret. The results are presented and the managerial implications are discussed.     

EDI Adoption in New Zealand Firms

Abstract

Firms that have adopted Electronic Data Interchange (EDI) in their channel relationships are studied, with specific attention paid to the different roles that firms play in the EDI adoption process. Relationships are assessed by distinguishing between firms that adopted the technology in a proactive rather than a reactive role. The Political Economy Framework is used to provide a theoretical model to develop hypotheses about the factors that influence the adoption process for individual firms. A logistic regression model is employed to test the hypotheses. The results indicate that a number of organisational, environmental, as well as inter-organisational variables influence the different roles that firms play in the adoption process.     

Foreign Investment in Establishing Law Firms

1. A representative office of a foreign law firm in China and its representatives may engage in the legal services.
2. A representative office and its representatives shall engage in the following legal activities excluding Chinese legal affairs：     

Beyond Contracts: Love in Firms

The traditional theories of the firm leave no room for love in business organizations, perhaps because it is thought that love is only an emotion or feeling, not a virtue, or because economic efficiency and profit making are considered to be incompatible with the practice of charity or love. In this article, we show based on an approach to the human action within the organization, that love can and must be lived in firms for firms to operate efficiently, be attractive to those who take part in them, and act consistently in the long run.     

外资律师行中国风雨路

目前，中国律师业仍然采用或多或少限制准入及保护本土法律服务市场的管理政策。中国已经加入WTO，适时开放中国法律服务市场，兑现入世承诺，已成为国内监管层面临的重大课题，也是中国律师业健康发展的趋势和保障！     

Planning Behavior Variables in Small Firms

Much of the empirical data that identifies the incidence of planning in small firms and the variables associated with that planning is based on small samples subject to geographic and industry constraints. The intent of this article is to partially overcome those limitations by testing relationships using results from a large Australian-wide, multiple-period sample. For each of three years, the frequency with which firms maintained documented business plans was determined and tested for associations with a range of traditional "business structure" demographic variables and a group of "management structure" variables. Results support expectations that size, volume, training, intention to change operations, and the major decision-maker's education are positively associated with business planning. Results also indicate that a significant number of firms change planning behavior states over time.     

What Affects New and Established Firms’ Expansion? Evidence from Small Firms in Russia

Research on financial constraints of very small firms is scarce because it is difficult to observe and measure their transactions. Previous studies on small enterprises in post-communist countries have focused either on the effect of financing constraints on business growth (Budina et al., 2000, Economics of Transition 8(2), 453–475; Bratkowski et al., 2000, Economics of Transition 8(1), 101–116) or on the effect of property rights (Johnson et al., 2002, American Economic Review 92(5), 1335–1357). This paper provides evidence on both. It turns out that financing constraints and property rights considerations affects investment in firms of different age differently. Younger firms face higher information costs and their expansion is more dependent on the availability of internal funds than is the expansion of older firms. This paper also finds that while the financial sector did not channel funds to the most successful businesses, there is evidence that loans were given to firms that had more transparent transactions. Results also indicate that the security of property rights does not influence investment in young firms, which is interpreted to mean that only the most efficient entrepreneurs entered the market. In older small firms, investment is negatively influenced by the index of security of property rights suggesting that these firms might have “secured” their property rights by bribes. Improvements in the security of property rights, therefore, would help more micro enterprises to be born as well as decrease transaction cost of established enterprises.      

Productivity and Effectiveness in Service Firms

Service firms are facing pressures which are leading them to seek increases in productivity. While attempts to increase productivity in goods-producing organisations seldom affect customers, such attempts in service firms are very likely to impinge upon customers' perceptions of the service. The need for service firms' marketing personnel to be involved in the assessment of the impact of attempts to raise productivity is thus clear. Furthermore, the need to assess the impact of increases in productivity on the firm's effectiveness rather than in traditional efficiency terms is emphasised.     

The Role of Compassion in Shaping Social Entrepreneurs’ Prosocial Opportunity Recognition

Journal of Business Ethics - Compassion is acknowledged as a key motivational source of prosocial opportunity recognition (OR). This study examines the underlying processes of different types of...     

Business Group Affiliation and Corporate Sustainability Strategies of Firms: An Investigation of Firms in India

In spite of an overwhelming importance of business groups (BG) in the economic development of many countries, systematic inquiry on how the BGs and their affiliated firms approach and contribute to shared value creation and sustainable development is rare. In this paper we address this research gap by investigating two related questions—do BG-affiliated firms differ from non-BG firms in their corporate sustainability strategy (CSS) and how does BG affiliation influence the relationship between stock of fungible resources and CSS of firms? Drawing from the BG literature we theorize that BG-affiliated firms tend to adopt of both environmental and social sustainability strategies more than non-BG firms. We also argue that although according to resource-based view, the stock of fungible resources of firms positively influences CSS, BG affiliation negatively moderates the relationship between stock of fungible resources and CSS of firms. Stock of fungible resources matters less for BG-affiliated firms in undertaking CSS as they have access to resources of the BG network. We test our theoretical predictions using a proprietary data set of 163 Indian publicly listed firms, out of which 76 are BG-affiliated firms belonging to 74 BGs. The data for corporate environmental and social sustainability strategies have been obtained by administering a survey instrument among the top level executives of the participating firms. We find support for our theoretical predictions that signify that BGs and their affiliates make important contributions to shared value creation and sustainable development in emerging economies like India.     

家族企业继任者领导力发展的过程机制

继任者领导力发展是家族企业持续发展的重要战略。过往研究大多以家族企业的创业者或现任企业家为研究对象,探究他们的领导行为、领导风格等,文章以继任者为研究对象,通过家族企业传承的国内外研究文献的系统分析,提取出父子关系、长期取向、合作精神、知识获取、角色认知、风险意识等影响继任者领导力发展的六个要素,并进行继任过程四阶段分析,形成了完整的继任者领导力发展的过程模型。     

Managerial and Organizational Learning in Chinese Firms

This investigation has thrown light on ways in which international joint ventures (IJVs) are addressing the issues of balance between the need to learn the knowledge and management practices introduced by the other partners and the need for the partners to maintain that level of control which enables them to secure appropriate returns from their equity investment. The results from the investigation of 67 IJVs show equity can be used as an appropriate indicator for examining both the process and the outcome of learning embedded in the organization. They also suggest that the control leveraged from a majority equity share can be used to safeguard knowledge and competencies whilst simultaneously responding to the necessity to incorporate the knowledge and management practices of its partner. Learning achieved in an IJV may not necessarily relate only to the control mechanisms exercised as there are many other variables that may have an impact including attitudes, cultural capital building, or even government policy. This study thus highlights the relationship between the impact derived from the ways of committing the resources onto an IJV and its contribution to the learning achieved in an IJV.