Ethical issues in corporate speechwriting

Executive speechwriting is a common practice in most large organizations. This activity, however, raises a number of ethical questions about responsibility and about audience deception. This essay explores the ethics of speechwriting from three perspectives and offers some general guidelines for maintaining ethical standards when using speechwriters.Matthew W. Seeger is an Associate Professor of Speech Communication and Director of Graduate Studies at Wayne State University in Detroit. His major research interests lie in the area of organizational communication including crisis communication, leadership and ethics. His article Free Speech and Institutional Constraint was published in theFree Speech Yearbook and won the 1986 Wichelns Award for Research in Free Speech and Law.     

房地产成本控制方法比较分析

房地产项目时成本的控制基本上是按建设阶段采进行控制的.设计阶段成本的控制几乎是绝大部分开发商的弱项,尤其是实行限额设计时,易产生产品档次低、性价比不高,或者由于各种错误和变更造成成本增加等问题.在招标阶段的控制较好,基本上都是采用清单报价法,又分为可调总价法和总价包干法.对于施工阶段的成本控制主要是以下四个环节:控制设计变更、控制工程签证、减少索赔意外、审核结算资料.     

试论房地产企业避税行为的会计思考

近年来房地产行业的发展是有目共睹的,纵观这一栋栋商品房的价格就可以得出很明确的结论,房地产确实对国民生产总值的增长起到了很重要的作用.但是对于房地产税收的增长情况进行研究,我们不难发现两者是不成正比的.这跟房地产的避税行为有着极大的关系.本文从房地产税收制度的缺失着手,根据会计制度中存在的不足,剖析房地产企业避税行为的本质,并站在会计的角度给出适当的建议.     

浅谈房地产投资项目投资控制管理办法

只有加强房地产投资项目的内部投资控制管理,才能让建设项目的投资能得以合理的控制.本文根据房地产项目投资实施管理情况,对项目内部投资控制的制定和管理提出了一些建议.     

浅谈房地产企业商品房自用的处理

由于经营需要,房地产公司会将开发的商品房转为企业自用,在经营过程中,对相关事项的确认及处理显得尤为重要,笔者将从以下几方面谈房地产公司商品房自用等问题.     

对房地产开发项目成本控制的措施分析

房地产开发项目中要想最大限度地降低成本,提高企业的投资收益,进行有效的成本控制、降低工程成本是关键.本文分析了目前房地产开发成本控制存在的问题.提出了房地产开发控制成本的有效途径,从而实现企业利润最大化的目标.     

Free trade in Western Europe

Independently of the results of the Summit Conference in Paris it can be said that the entry of Great Britain, Ireland and Denmark into the EEC and the Free Trade Treaties between the enlarged Community and the remaining EFTA countries have decisively advanced the integration process in Western Europe.     

Venture capital in Western Europe

Western Europe is in the process of an entrepreneurial renaissance. An integral part of this renaissance is the emergence of a venture capital industry in Europe. Although the venture capital institution in Europe is very much modeled along the lines of its American counterpart, it is significantly smaller in size both in absolute terms as well as in relation to the size of the economy. Substantial differences in venture capital activity are also found to exist within Europe,it is most prevaient in the United Kingdom, France, and Netherlands. Surprisingly, it is less developed in West Germany, particularly given the size of this country's economy.Venture capital in Western Europe shares some characteristics with that in the United States. Its investment focus is in high technology, and syndication between funds is common. Unlike the United States, however, banks are a major source of venture capital funds. Surprisingly, in spite of the economic integration to which the European Community aspires, the mobility of venture capital across national boundaries is low.The authors try to explain differences in venture capital activity in several countries of the European Community by examining four aspects of each country's environment. In particular, the size of the technology sector, the cultural influence on entrepreneurial risk-taking, the government's policy to stimulate risk capital and entrepreneurship. and finally, the ability of venture-backed firms to turn to publicly traded markets as a source of future financing. One common factor shared by the three countries with the highest level of venture capital activity is the presence of a secondary stock market geared to the needs of a small, relatively new venture contemplating an initial public offering. The Unlisted Securities Market in the United Kingdom, the Seconde Marché in France, and the Parallel Market in the Netherlands serve these needs and provide the mechanism by which venture capitalists can liquidate their equity position after the venture is quoted on these financial markets. To the venture it provides access to public financing for funding continued growth.In the United Kingdom and Netherlands, the business enterprise has historically been regarded as a tradeable entity and hence the concept of ownership by passive investors is well accepted. In France, where this is a relatively recent phenomenon, the government has played a strong role in stimulating an interest in stock market investing in general. It has also created some extremely attractive fiscal incentives for investors in venture capital funds.     

Western Strategies in Central Europe

This paper explores investment patterns of Western firms which became active in Eastern Europe since the fall of the Soviet Empire. Strategic market characteristics and resulting entry strategies are depicted. Contrary to general belief, the conclusion is drawn that weak, not strong, companies have invested, bearing severe implications for financiers.     

浅谈房地产开发成本核算中的若干注意事项

房地产开发的成本核算对于保障企业利润和有效地评价企业经营业绩都有着十分重要的意义.本文分析了房地产开发成本的主要构成,并且提出了在成本核算对象、成本费用的归集和分配以及核算周期方面应当注意的问题,并且提出了一定的解决方案.     

Do corporate codes of ethics reflect issues of societal transformation? Western German and Slovak companies compared

Can differences in corporate codes of ethics arise from the specific situation of transformation in Slovakia in contrast to the stable context of the firms in Western Germany? This paper compares codes of ethics of large‐scale enterprises in both countries in terms of ethical issues addressed. It demonstrates that codes of ethics of the Slovak companies mirror the specific transformational circumstances in the country. Compared with Western Germany the codes of these firms include multiple ethical issues, meaning that they experience a broader range of relevant ethical problems. Furthermore, their codes are internally oriented, in terms of the ethical issues raised most often; they put more emphasis on committing employees, managers and shareholders/owners to the firm. Based on the differences discovered, it is proposed that negative experiences within the past process of transformation and in part the socialist heritage are the main reasons for differences between the two samples.     

Home purchase restriction,real estate investment,and corporate innovation

It is ubiquitous for non-real estate firms to conduct real estate business in China. Home purchase restriction (HPR) affects corporate innovation by dampening the real estate investment of non-real estate firms. The extant literature has examined the impact of HPR on corporate innovation, but it has not focused on the expectation of HPR and the endogeneity problem. Employing a dataset of 1830 listed non-real estate firms over the period 2009–2016, this research explores the expectation of HPR on corporate innovation based on the motivations for real estate investment in non-real estate firms. We demonstrate that HPR facilitates the enhancement of research and development (R&D) investment in non-real estate listed firms by hindering real estate investment, particularly for non-high-tech firms. The effects of HPR arrive at the crest in the third implementation year and remain steady thereafter. The real estate investment of non-real estate firms rebounds and the R&D investment declines along with the cancellation of HPR. Tackling the selection bias and endogeneity problems, the baseline results are also robust. Hence, HPR should serve as a long-term vehicle to improving corporate innovation, in addition to preventing housing speculation.     

Real estate and real options — A case study

Real estate investments in emerging economies are characterized by low liquidity, slow payback and high sunk costs; enduring uncertainties about demand, price/m² and land costs. The introduction of the real options methodology in their analysis considers a housing development as an investment opportunity encompassing several options regarding information acquisition, deferral and abandonment.The model proposed values these managerial flexibilities and shows improved risk management, identifying the optimal strategy (simultaneous vs. sequential) and timing for the construction phases. The maximum rent to pay for the exclusive rights on the land is also determined, a less capital intensive alternative to land ownership.     

CMH Real Estate Group--The biggest private real estate group in France

The great design comes from the great ambition. Just as our CMH Group, we first have a good tradition in practice. As the leading enterprise in France and Lille area, the group always lays stress on the sustainable development of our company. This is the best development policy of CMH Group in realizing her double goal: develop and help others to develop. First of all, we help our customers to develop, as housing supply is not only the supply of walls and roofs.