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.     

Appropriation of Innovation and Patent Behaviors of Technological Firms in the Yangtze Delta Area

In the transition from “made in China” to “invented in China,” what is the motivation of Chinese firms in applying for patents? Why do some firms bypass patents? How is patenting developing within Chinese firms? This paper attempts to answer these questions using data of Chinese firms in the Yangtze River Delta region. Results indicate that, for product innovation, obtaining the lead time for market entry is of top priority in innovation protection, followed by confidentiality and patent protection. As for process innovation, confidentiality ranks first, followed by patent protection and obtaining the lead time. There is a significant and positive relationship between prior experience of patent licensing and possibility of future patent licensing. Firms with painful patent litigation experience tend to avoid it in the future. It is also found that there are great differences in patent behaviors between Chinese enterprises and their foreign counterparts.     

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。     

Environmental Multi‐dimensionality and Staff Localization in Multinational Enterprises: The Case of Korean Firms

The person–environment fit theory posits that the term “environment” can be defined at different levels. This study delineates two environmental dimensions (strategic and organizational) and empirically examines the potential moderating effects of two strategic factors (intra‐ and inter‐regional diversification) on the relationship between two organizational factors (subsidiary ownership and host‐country experience) and MNE subsidiary staffing composition. The results indicate that strategic and organizational dimensions have impacts on subsidiary staffing composition. This study also finds that the interaction effects between strategic and organizational factors are significant only when there is congruence between demands from different environmental dimensions.     

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.     

Performance,Partner Relationship,and Ownership Change in International Joint Ventures: The Case of Korean Firms in Asia

This article examines how interorganizational factors in two-party international joint ventures (IJVs) affect subsequent IJV ownership changes. It specifically examines the primary impact of IJV performance and the moderating impacts of initial ownership structures, and duration. Utilizing a data set of Korean foreign direct investment, the authors find that the ownership structures of IJVs with lower performance are more likely to change. The authors also find that unbalanced ownership promotes subsequent ownership changes, whereas longer IJV duration retards ownership changes in even lower-performing IJVs. The findings imply that relational changes reflected in IJV ownership depend on shared bargaining power and relational solidarity.     

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。     

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.     

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.     

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。     

European Family Firms in International Business: British and Greek Tramp-Shipping Firms

This article traces the similar paths and common characteristics of British and Greek tramp-shipping companies over the last 130 years through a comparative and international perspective. Despite the tendency of companies to adopt corporate and managerial forms, British and Greek tramp-shipping firms remained first and foremost family firms. The strength and the viability of these firms were networks, on a local, national and international level – networks whose cohesion was based on trust and a particular business culture that was developed in the maritime regions whence they came, centred on family firms involved in international business.     

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.     

The Internationalization of Service Firms in China: A Comparative Analysis with Manufacturing Firms

In this article, we expand upon the springboard perspective of emerging markets in the service sector. We investigate the phenomenon of service firm internationalization in China and the distinct differences between service and manufacturing firms during international expansion. Using dynamic analysis of historical data for 363 service firms and 569 manufacturing firms from 2001 to 2007, we find that the internationalization of service firms in China is different from that of manufacturing firms in terms of resource requirement and experience exploitation. The internationalization of service firms relies more on international experience than corporate resources. Furthermore, we also identify the structural differences between hard and soft service industries. In China, identifiable intangible assets are found to be more important for the international expansion of hard service firms than they are for soft service firms. © 2013 Wiley Periodicals, Inc.     

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.     

Forecast Rationality in Small Firms*

A large sample of small firms was longitudinally surveyed to investigate the rationality of revenue forecasts made within such firms. The analysis helps to address the dearth of research investigating owner/managers' forecasts of growth in firms and their degree of accuracy. Contrary to conventional expectations, the results do not support the contention that forecasts made by the managers of small firms are optimistic. Although systematic overestimation was not found, managers did tend to make forecasts that were generally too extreme, and tended to overextrapolate previous growth. These results are consistent with propositions that overconfidence biases and representative heuristics influence the revenue forecasts made in small firms.     

Antecedents of ERP in Service Firms

There have been studies of the adoption of enterprise resource planning (ERP) systems, the need for research within service sector is increasing. Thus, this study investigates adoption of ERP systems within service firms by a survey. Furthermore, antecedents of ERP adoption are investigated. The study proposes providing an insight about enterprise resource planning (ERP) adoption, theoretical background illustrates the pertinent literature on ERP systems in services and identifies antecedents of ERP adoption in the extant literature. The findings revealed that the majority of respondents, 82%, have adopted ERP. This study highlights and explains the reasons of deployment of ERP systems in service firms.     

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：