The Performance Effects of Business Groups in Russia

This study analyses the impact of business group affiliation on firm performance during a time when business groups are newly formed, when the economic and institutional environment is changing, and when group survival is uncertain. Based primarily on a transaction cost approach, we develop two hypotheses, concerning profitability and risk sharing (redistribution) respectively. The positive profitability hypothesis proposes that company affiliation with a business group directly and positively affects the profitability of each affiliate. A positive direct effect emerges when each affiliate benefits from access to group resources. The redistribution hypothesis considers the simultaneous possibility that inter-affiliate transfers of resources through internal markets are designed to redistribute profits among group members. We argue that variance-reducing redistribution from strong to weak group members is linked to group survival in times of institutional change. Our empirical approach focuses on testing these two linked hypotheses (and their alternatives) using a relatively large, contemporary and time varying database of Russian firms. We also develop a framework that distinguishes among the four possible empirical outcomes associated with the hypotheses. Our results provide unambiguous support for the case where the impact of group membership on profitability is positive and redistribution is variance-reducing. We term this outcome Business Group Robustness, and contrast it with other possible empirical outcomes.     

Whitehall's Half-Nelson on Small Business

Both Conservative and Labour Governments have discovered the small business and have pretended to assist its creation and expansion. Graham Dawson maintains that whatever the Government has done to encourage small business, it has done even more to depress and discourage it.     

中小生意创业者工作家庭平衡影响因素研究

本文以中国的中小生意创业者为研究对象进行访谈,并通过分析构建出中国特殊社会文化环境下中小生意创业者的工作家庭平衡模型,针对创业者自我雇佣的性质,对影响工作家庭平衡的因素和工作家庭平衡的表现进行了新的解释.本文在工作家庭平衡的概念下,将以往对工作家庭关系中冲突和促进两方面的前因变量研究整合在一起,强调冲突和促进分别是工作家庭平衡中的消极和积极方面.另外,工作家庭平衡的影响因素对于普通员工和创业者是不一样的,在不同的社会文化环境下也是有差异的.     

The Impact of Business Strategies on Online Sustainability Disclosures

With increasing attention being paid to corporate sustainability, pressure from stakeholders, especially customers, is forcing companies to implement sustainability strategies and practices that express their commitment to sustainable development, and engage with stakeholders through voluntary sustainability disclosure. To better understand the sustainability disclosure mechanisms from a business strategy perspective, this study investigates the influence of business strategy, formulated by customer groups, on online sustainability disclosure. It provides empirical observation of Malaysian public‐listed companies based on the combined lens of stakeholder and legitimacy theory. Despite the comparatively low level of corporate sustainability disclosure in Malaysia, this content analysis of online sustainability information disclosure reveals that the companies with more diversified product lines disclose more sustainability information, and that the corporate sustainability effort is significantly related to brand name. Hence, companies should be encouraged to proactively improve their sustainability performance and disclose more sustainability information in order to strengthen their brand names. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

The Small Business Development Center programme in the USA: a statistical analysis of its impact on economic development

Results of the first national impact study ofthe Small Business Development Center programme indicate that the sales and employment increases of its clients were significantly greater than what they would have been had no assistance been received. The proportion of satisfied clients was significantly greater than the proportion that would be expected by chance.     

营业税改增值税对地勘单位的影响

根据财务部和国家税务总局的相关政策,全国范围逐渐实行"营改增"的制度,制度的改革必然会给企业造成一定的影响。原来的营业税计算只需要很少的部分和人员即可。营改增后,随着出现的计算复杂、取得增值税专用票据压力大以及识别困难等问题,会计人员更要积极熟悉营改增的相关知识。此外,为了加大营改增为地堪企业带来的有利影响且尽量减少和消除不利影响,应当加大对企业员工增值税知识的普及力度。     

营改增对工程造价的影响

随着2012年上海市营业税改征增值税以来,社会各行业都产生了较大的动荡,在建筑施工企业以及工程造价领域中,营改增发挥着不可忽视的作用,积极寻求应对营改增的方法成为当前很多企业关注的重要课题。要想找到应对营改增的有效方法,就要对营改增进行深入的研究。本文以营改增为研究对象,以建筑行业作为研究方向对建筑施工企业实施营改增这一体系进行研究,并列举一些实例对营改增带来的影响进行了一系列的数据分析。     

财务信息质量对企业经营管理的影响

随着经济的发展,企业经营活动的复杂多样化,竞争范围的扩大,企业面临的压力日趋增大,企业要更好的适应社会发展的需求,就必须通过提高财务信息质量来加强企业竞争力和管理水平。使"真实""可靠""完整""高效"的财务信息为企业经营管理创造剩余价值,促进财务信息系统与企业经营管理系统良性循环。     

日本中小企业的网上商务

电子商务时代的来临,为日本大多数营销公司提供了新的契机.在线购物的主要商品是图书、计算机软件、计算机硬件、食品、服装、CD等等.据日本<朝日新闻>报道,日本通产省对3285个企业(其中中小企业占半数以上)的调查表明,1999年度每个企业计算机拥有量是829.9台,平均每个从业人员拥有0.69台,与1995年度平均每个从业人员拥有0.29台相比,计算机拥有量大大增长.电气行业的从业人员平均每人拥有1台,就连小贩卖业的从业人员平均每人也拥有0.21台计算机.企业内通信网(LAN)连接率比上年增长2.6%,达到93.0%.尤其值得一提的是日本中小企业积极利用互联网进行网上贸易,互联网为他们提供了广阔的空间.     

关于小型食品企业监管方法的探讨

小型食品企业食品监管问题是我们监管部门目前面临的最困难问题。本文主要是针对未获得生产许可证的小型企业面临的食品安全问题进行论述,以期得到相关政府部门的重视。     

小企业的定价策略分析

与大中型企业的定价理论与定价方法相比,小企业(包括新创企业和新技术企业)的定价理论和方法一直缺乏完整性和可操作性,以往的定价方法大多是为大型公司服务,有时不得不将小企业当作小型的大企业来处理。小企业的定价策略渐渐成为一个突出的问题。本文主要说明小企业的定价特点,同时介绍了几个小企业(包括服务型小企业和新技术小企业)的定价方法。     

商业银行发展个人理财业务的思路研究

近年来,我国商业银行认识到个人理财业务的重要性和巨大的市场需求,在这一领域进行了探索和尝试,使得整个市场呈现繁荣景象。本文围绕银行如何加快理财业务的发展展开探讨,希望以此促进该项业务的发展。     

区域文化对区域发展的影响

区域文化的建设与发展,对于一个区域的物质文明、精神文明、政治文明的全面进步,具有深层次的动力支撑作用。建设和发展区域文化,应把区域文化创新和发展作为区域文化建设和发展的重点内容,将区域文化建设和发展有机融入文化产业发展进程中。文章在分析区域文化内涵的基础上,着重探讨了区域文化对区域发展的影响。     

论企业管理在中小企业发展中的作用

文章通过分述企业管理的计划管理、生产管理、物资管理、质量管理、成本管理、财务管理、人力资源管理在中小企业发展中所起的重要作用,来阐明7个要素在中小企业发展中不可或缺的地位,从而为中小企业更好、更快地发展提供思路。     

Measuring Highway Bypass Impacts on Small Town Business Districts

The literature is inconclusive about the economic impact of highway bypasses on small town business districts. Locally imposed sales tax data can be used to construct cross-sectional, time series data for towns too small to be analyzed using U.S. Census data. With these data we examine bypass impacts using standard difference-in-difference methods and supplement the analysis with quasi-experimental analysis. The case study investigates the 1993 bypass of Stonewall, Oklahoma, a town of approximately 530 people. The analysis indicates the bypass highway had no significant effect on the already declining small town business district. The approach demonstrated in this paper can be used to assess the impacts of a wide range of policy treatments at the sub-county level.     

中小企业经营战略思考

随着时代的发展,中小企业如何制定经营战略成为当前需要重点研究的问题。中小企业的发展需要以明确的战略定位为基础。具有预见性、前瞻性的营销战略是企业生产决策的关键性引导。但是目前很多中小企业在构建经营战略时都面临诸多问题,导致企业发展受阻。因此,了解中小企业经营战略现状,通过合理有效的途径制定中小企业经营战略,这能帮助中小企业实现可持续发展,为其占据市场一席之地奠定基础。     

Multivariate Business Cycle Synchronization in Small Samples*

In this paper, we study the degree of business cycle synchronization by means of a small sample version of the Harding and Pagan's [Journal of Econometrics (2006) Vol. 132, pp. 59–79] Generalized Method of Moment test. We show that the asymptotic version of the test gets increasingly distorted in small samples when the number of countries grows large. However, a block bootstrapped version of the test can remedy the size distortion when the time series length divided by the number of countries T/n is sufficiently large. Applying the technique to a number of business cycle proxies of developed economies, we are unable to reject the null hypothesis of a non‐zero common multivariate synchronization index for certain economically meaningful subsets of these countries.     

The Impact of Corruption on Third World Development

What are the effects of corruption in the Third World? David Osterfeld claims that in many LDCs corruption allows market forces to operate, while it may frustrate market forces in advanced countries.     

关于完善中小企业融资问题研究

中小企业的融资困境,是普遍存在与世界范围之内的。在西方经济发达的国家,由于受完善金融体系的支持、发达而活跃的金融市场、健全的法律法规制度,使问题得到了较有效的缓解。处于我国当前特殊的经济体制发展阶段,由于国家的金融支持体系还不够健全、金融市场运作不够规范、相关的法律法规不够完善、企业自身得发展不足等原因,融资难的问题便显得格外突出,并已成为遏制我国中小企业发展的"瓶颈"。因此,研究我国中小企业融资的困境并给出相应的对策研究具有重要的理论与现实意义。     

营业税改增值税对保险行业的影响

2016年5月1日起,我国全面实行了增值税征收方案。营业税改增值税后,我国的财政收入以及企业和消费者税收承担和税收转嫁形成新的格局。保险行业是我国金融行业的重要组成部分,而金融行业是我国赋税制度改革的重点。