民营经济的发展呼唤有限合伙

民营经济的蓬勃发展对法律提出了挑战。有限合伙符合民营经济发展的需要。民营经济企业实践的发展需要有限合伙,而我国也已具备有限合伙立法的条件。为适应我国民营经济进一步发展的需要我国应适时进行有限合伙立法。     

公私伙伴合作应对巨灾挑战:国际经验与启示

公私伙伴合作模式是指政府和保险公司在风险意识、风险防范和风险转移三方面分工协作,共同承担责任的巨灾风险管理模式。二者的结合能够充分发挥公共和私人部门各自的比较优势,取长补短,共同建立和完善巨灾保险制度。本文在分析商业化运作模式和政府主导模式弊端的基础上,说明了公私伙伴合作模式的优势;阐明了公私伙伴合作模式的内容和类型;指出了该模式对我国巨灾风险管理的启示。     

有限合伙制刍议

高新技术的发展对传统的投资方式和产权制度提出了挑战,高风险相对应的高收益直接带来了风险投资的出现及企业产权制度的变革———有限合伙制的出现。有限合伙制在英、美等发达国家已经比较成熟,并带来了高新技术企业的迅猛发展。我国的有限合伙是在借鉴英美模式的基础上刚刚开始尝试,目前法律并没有做出明确的相关规定,而且原有的法律体系在某些方面还限制了有限合伙制的发展,如何让有效率的有限合伙制被中国的高科技企业和风险投资运用,还需要对相关的法律法规做出调整。     

Partnership Formation for Change: Indicators for Transformative Potential in Cross Sector Social Partnerships

Despite their ethical intentions, ethically minded consumers rarely purchase ethical products (Auger and Devinney: 2007, Journal of Business Ethics 76, 361–383). This intentions–behaviour gap is important to researchers and industry, yet poorly understood (Belk et al.: 2005, Consumption, Markets and Culture 8(3), 275–289). In order to push the understanding of ethical consumption forward, we draw on what is known about the intention–behaviour gap from the social psychology and consumer behaviour literatures and apply these insights to ethical consumerism. We bring together three separate insights – implementation intentions (Gollwitzer: 1999, American Psychologist 54(7), 493–503), actual behavioural control (ABC) (Ajzen and Madden: 1986, Journal of Experimental Social Psychology 22, 453–474; Sheeran et al.: 2003, Journal of Social Psychology, 42, 393–410) and situational context (SC) (Belk: 1975, Journal of Consumer Research 2, 157–164) – to construct an integrated, holistic conceptual model of the intention–behaviour gap of ethically minded consumers. This holistic conceptual model addresses significant limitations within the ethical consumerism literature, and moves the understanding of ethical consumer behaviour forward. Further, the operationalisation of this model offers insight and strategic direction for marketing managers attempting to bridge the intention–behaviour gap of the ethically minded consumer.     

The Euro-Mediterranean Partnership

The Euro-Mediterranean Partnership (EMP), a framework for political, economic and social relations between the European Union and its Southern Mediterranean neighbours, saw daylight in Barcelona on 27-29 November 1995. Ten years on, the international conditions in which the EMP operates have been radically altered by events in the Middle East as well as the enlargement of the EU. How well has the partnership performed in this changing environment and what are its prospects for the future?

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* Research Fellow at the United Nations University—Comparative Regional Integration Studies (UNU—CRIS), Bruges, Belgium.     

Editorial: policies and practices

The Journal of Consumer Studies and Home Economics (IJC) is published for academics, policy makers and lay people around the world who are interested in consumer affairs and home economics. It is published quarterly and strives to publish original articles of the highest quality.     

Multilateral policies for east-west trade

Trade between eastern and western industrial nations amounts to barely 4 p.c. of the total foreign trade of the latter, yet the interest in this part of world trade is disproportionally great. A number of many-sided studies have been devoted to East-West trade, and their results have given sufficient knowledge of the special difficulties which accompany East-West trade transactions.     

CEIBS-Fosun Develop Strategic Partnership

March 1,2005, marked the agreement between the China Europe International Business School(CEIBS) and Fosun Pharmaceuticals as both parties signed the CEIBS-Fosun Strategic Cooperative Partnership Agreement.     

An Analysis of Stock Market Response to the IOC's Commercial Partnership: The Case of the TOP Partnership Program

The purpose of this study was to investigate the empirical properties of stock market response. The financial impact of corporate sponsorship is reflected in the market value of a firm's stock price, which is measured by comparing the abnormal stock return between the preevent window (250 trading days) and the 14 trading days of the event period. Computations of ARs, CARs, and other test statistics were based on the event study model and were carried out using the SAS 9.2 software. For the preevent windows (t = ?3, t = ?1), there were statistically significant positive ARs and 80% of the TOP sponsors showed positive ARs in the overall duration of the Olympic Games. The overall CARs during the event period (t = ?3 through t = +10) indicates marginally positive returns for the event.     

Consumer Preferences for Food Label Information: A Basis for Segmentation

Analysis of consumer reactions to food labeling alternatives using conjoint measurement raises questions concerning policy proposals to provide consumers with information. Conjoint measurement permits analysis of components of consumer perceptions without tedious data collection and analysis procedures. The study indicates that consumer preferences for information vary widely and an optimal policy should provide different labels for different market segments. Increasing the amount of information may reduce its effectiveness among the low income consumers it is intended to help.     

Business-Government Partnership in Nigeria

ABSTRACT

This study critically examines the role of multinational corporations in the global competitiveness of Nigeria. The primary purpose is to make a modest contribution to the debate on Nigeria's competitiveness in the emerging global economy. This study recommends the redefinition of national development goals and reorientation of the focus of MNCs toward such goals. Future industrial policy will need to address the following areas: (1) Promoting competitiveness, especially improving technological capabilities in a market economy; (2) Shifting the incentive structure strongly towards export orientation; (3) Helping import-substituting industries to restructure and upgrade their technologies and skills; (4) Investing in infrastructure, education, training and technological support services; and (5) Promoting regional cooperation to enlarge markets.     

CEIBS-Fosun Develop Strategic Partnership

March 1,2005, marked the agreement between the China Europe International Business School(CEIBS) and Fosun Pharmaceuticals as both parties signed the CEIBS-Fosun Strategic Cooperative Partnership Agreement.……     

略论隐名合伙

隐名合伙本质上应是隐名投资合同,而非商事合伙组织,与有限合伙、两合公司、挂名投资等形似而神异。隐名合伙的性质决定了其适用范围的有限性,隐名合伙的双方当事人都具有严格的身份限制,隐名合伙人仅限于自然人,出名营业人则主要是独资企业主。隐名合伙关系中隐名合伙人的隐名性暗合了部分国人不愿露富的传统文化心理,具有不同于有限合伙的优势和特色,同时也潜藏着一定的投资风险。隐名合伙的立法模式选择,权宜之计是通过合同自由的司法解释承认其存在的合理性与正当性,理想方案则是将其作为一种有名合同纳入民法典债编。     

中美战略和经济伙伴关系到了该行动的时刻

中美相互依存度日益增高,双方一直努力寻求建立积极的战略和经济伙伴关系,但遗憾的是进展非常缓慢,近两年似乎是分道扬镳。究其根源是美国政界出于思维定式对中国和平发展的真实战略意图产生误判,一系列试图遏制中国经济发展的贸易保护主义措施不断高涨。实际上,这种政策是逆经济全球化和贸易自由化的潮流而动,既损害中美双方经济利益和两国人民福利,也破坏多边贸易体系,延缓全球经济复苏的进程。     

网络财务报告的基础：XBRL分类账

XBRL分类账是XML技术在会计领域的重要应用,它着重对交易层面会计信息的输入输出格式进行规范,作为联结企业交易与其他业务软件系统与企业报告系统的桥梁,XBRL分类账成为实现网上报告流程化的重要基础。本文从XBRL分类账的设计目的、运行机制、发展进程及其与XBRL财务报告的关系等几个方面进行剖析,同时探讨XBRL分类账对持续审计和会计国际化带来的影响。     

Sexual-harassment policies for the workplace: A tale of two companies

To avoid liability and legal costs, retain talented people, and preserve customers' goodwill, a company must have in place a carefully devised policy for dealing with sexual-harassment claims.