论独立董事激励和约束机制的建设

企业员工的行为对企业有重要影响 ,本文主要讨论了如何利用现代信息技术 ,全面、客观、系统组织员工的各种信息 ,并进行开发利用 ,供管理决策使用。主要内容包括员工信息的特点和价值 ,企业员工信息系统的建设 ,员工信息的收集和处理以及员工信息的利用。     

国有股、法人股(已上市公司中未流通者)的缩股设想

知识经济是建立在知识与信息的生产和使用之上的经济。因此 ,知识经济时代财务资源的配置需要有“相关利益者合作”产权理论及制度作为基石 ,否则将会加剧财务资本所有者与知识资本所有者之间的矛盾冲突 ;知识经济时代的财务管理应以无形资产投资为主要决策内容 ,财务机构的设     

利用粗糙集方法精简负面清单管理政策——以上海自贸区为例

粗糙集是一种处理不确定性数据的数学工具,能有效地对数据进行分析和推理,从中发现隐含的知识。文章运用粗糙集理论和方法提取有效的政策措施,并通过求解最优化模型生成精简的高质量的负面清单,为政策提供参考。     

隐性知识的产生、识别与传播

文章旨在探讨促进隐性知识的产生、识别与传播的途径以及措施。基于隐性知识的形成和特性,文章分析了隐性知识识别与获取过程中存在的障碍,对不同阶段、形态的隐性知识的挖掘、获取、转移方式做了较为深入的分析,并在此基础上提出了促进隐性知识产生、传播的措施。     

略论企业反危机策略

在社会主义市场经济条件下 ,企业行为应对利害攸关者负责。在急剧变动的社会现实中 ,正确认识企业所承担的社会责任 ,是企业管理者制定管理决策时必须考虑的重要因素。     

从一个营销案例看量化分析和系统分析对企业决策的支持

随着知识经济的到来 ,知识管理越来越受到学术界的关注。本文论述了知识、知识体系的内涵 ,以及基于知识特性的企业知识管理和知识创新。最后提出了实施知识管理的几种重要方法     

企业知识创新能力模糊评价体系研究

知识创新是企业知识管理的核心,正确分析和评价企业的知识创新能力,对于促进企业知识创新、提高企业知识管理水平以及增强企业竞争优势,具有重要的现实意义。文章构建了企业知识创新能力的评价指标体系,并运用模糊综合评价模型对企业知识创新能力进行了综合评价。     

市场经济理论研究前沿的又一奇葩——评《中国市场经济问题研究》

管理会计自进入十九世纪八十年代中期后遭遇到各种各样的问题 ,会计界的一些学者和实务工作者对其知识体系提出了许多批评意见 ,认为管理会计的理论脱离实际 ,远离客观世界。案例研究充分体现了管理会计学科的特征 ,使企业管理人员在短时间内掌握处理各种复杂问题的方法 ,可以     

安徽省知识员工管理的现状分析与对策思考

未来企业或区域之间的竞争主要是人才的竞争,知识员工将成为各类企业或区域竞争优势的核心。因此,如何管理好知识员工已成为各企业或区域关注的焦点。本文对安徽省知识员工管理中存在的主要问题进行了分析,并提出了一些建议。     

传统营销的网变及对策

随着知识经济时代的到来 ,对企业进行知识管理的重要性正变得日益突出。本文在分析知识管理内涵的基础上 ,探讨了对企业实施知识管理的具体举措。     

Penetration and Post-infection Development of Meloidogyne Incognita on Tobacco as Treated by Rhizobacteria Pseudomonas Fluorescens Strain P-72-10

The bio-control potential of rhizospere bacteria Pseudomonas fluorescens against plant-parasite nematode had been demonstrated. P. fluorescens had shown the effect to enhance tobacco resistance to root-knot nematode Meloidogyne incognita. Inoculation with P. fluoreseens in tobacco could lead to significant reductions in the number of juveniles that penetrated tobacco root and further life stage development of the juveniles. The number of juveniles penetrated into tobac- co root in treatment with P. fluorescens is significantly different from CK at 2DAI, 6DAI, 8DAI and 10DAI. Significant reduction and delayed development of juveniles that penetrated into tobacco root and treated were observed in treatment at 14DAI, 21DAI, 28DAI and 35DAI. In addition, P. fluoreseens treatment leads to a significant reduction in the number of eggs per egg-mass at 35 DAI. The results show P. fluorescens induced a continuously suppression on root-knot nema- tode M. incognita throughout their entire early infection phase of root penetration, subsequent life stage development and reproduction.     

For Better or for Worse? Local Impacts of the Decentralization of Indonesia’s Forest Sector

This paper quantifies the local impacts of mechanized logging on forest-dependent communities in Indonesia, before and after decentralization. A conceptual framework incorporates financial, social, enforcement, rent-seeking, and environmental impacts. Using data from 60 communities in East Kalimantan, the empirical results suggest that significantly more households received financial and in-kind benefits after decentralization compared to before. Many communities engaged in self-enforcement activities against firms both before and after decentralization. Post-decentralization, a significantly higher proportion of households perceived community forest ownership. There were few significant differences in perceived environmental impacts. Little evidence exists of a post-decentralization trade-off between environmental and financial contractual provisions.     

以资本管理为核心的银行治理综合评价指标研究

商业银行的特殊性体现在风险性、外部性和多重治理目标上,尤其集中体现在风险管理的本质上。风险管理日益成为现代商业银行的主体活动和核心职能,资本管理成为现代商业银行风险管理的核心。在整合EVA和RAROC指标的基础上。文章构建了以资本管理为核心的银行治理的综合评价指标,以求真实反映银行经营的成果,有效衡量风险收益和风险成本的对比关系,从而反映以资本管理为核心的银行风险管理的过程、能力和效率。     

Markteintrittstiming von Telekommunikationsdiensteanbietern

Zusammenfassung Die vorliegende Studie analysiert für 87 Neuprodukteinführungen (NPE) und Auslandsmarkteintritte (AME) von Telekommunikations(TK)-Diensteanbietern in Deutschland, zu denen 42 Schlüsselinformanten in einer schriftlichen Befragung Auskunft gaben, (1) inwieweit deren zeitliche Eintrittspositionierung durch Marktcharakteristika und Unternehmensressourcen erkl?rbar ist sowie (2) inwieweit und gegebenenfalls unter welchen unternehmensexternen und -internen Situationsbedingungen deren Markteintrittstiming mit dem wahrgenommenen Eintrittserfolg assoziiert ist. Ein früher Markteintritt wurde dann realisiert, wenn die Wettbewerbsintensit?t im adressierten Gesch?ft niedrig und das Budget für den Expansionsschritt überdurchschnittlich ausfielen. Zwischen dem Markteintrittstiming und der Beurteilung des Eintrittserfolgs bestand ein nicht monotoner, umgekehrt U-f?rmiger Zusammenhang: Frühe Folger wiesen signifikant bessere Erfolgswerte auf als Pioniere und sp?te Folger, deren Erfolgsniveaus nicht signifikant divergierten. In einer Industrie, die durch starke externe Netzeffekte gepr?gt ist, fallen offenbar die Nachteile eines Markteintritts als Pionier oder sp?ter Folger st?rker ins Gewicht als die Vorteile dieser beiden zeitlichen Eintrittspositionierungen. Unabh?ngig vom Markteintrittstiming wurden NPE/AME von TK-Unternehmen als erfolgreicher eingestuft, wenn sie sich in einen Markt mit stark wachsender Nachfrage und aufeinander abgestimmt (re)agierenden Wettbewerbern mit qualitativ überdurchschnittlichen, abw?rtskompatiblen, erprobbaren und wenig erkl?rungsbedürftigen TK-Diensten engagierten.      

利用膜技术回收利用碱性废水研究进展

回顾了利用膜分离技术处理碱性废水的工艺与综合利用技术所取得的丰硕成果，总结了各种治理方法的特点、适用性及发展方向。     

Taxing Times in Indonesia: The Challenge of Restoring Competitiveness and the Search for Fiscal Space

Indonesia’s economic growth picked up slightly in mid-2016 but remains below the level demanded by government and popular aspirations. Despite a plethora of reforms intended to increase efficiency and productivity, some policies are perverse and longstanding problems of implementation remain. The share of manufacturing has declined, the real exchange rate has appreciated, exports have dwindled, and growth has been trending downwards. The banking sector is stable but inefficient, with wide net interest margins and numerous barriers to competition. Trade protection, particularly in basic food commodities, has created high costs that weigh particularly heavily on the poor. Declining government revenues have placed increasing pressure on the public budget, even as the current administration aims to increase spending on infrastructure and welfare and to enhance productivity. In an effort to increase revenues, the government has announced a tax amnesty program and other measures. In addition, Sri Mulyani Indrawati, the new finance minister, has taken steps to cut non-essential expenditure in order to secure high spending on infrastructure and at the same time keep within the 3% budget deficit limit stipulated by law. Although the overall debt situation is not yet alarming, declining revenues and budget cuts that do not fully reflect this decline are putting pressure on increasing debt levels. The government’s high-profile tax amnesty program was the major policy initiative implemented in the second half of 2016 that aimed to relieve this pressure. Despite widespread criticism of, and scepticism about, the tax amnesty (both within and outside Indonesia), its first phase had a much higher participation rate than most independent accounts expected. Revenues raised so far through the amnesty are less than 60% of the official target, but this is actually a strong result for the short term. The bigger question, however, is whether the amnesty is a key element of a more encompassing strategy to overhaul the system of taxation and tax administration.     

The causes of Japan's ‘lost decade’: The role of household consumption

In this paper, I analyze the causes of the prolonged slowdown of the Japanese economy in the 1990s and find that the stagnation of investment, especially private fixed investment, was the primary culprit. I then investigate the causes of the stagnation of household consumption during the 1990s and find that the stagnation of household disposable income, the decline in household wealth, and increased uncertainty about the future are among the contributing factors. Finally, I consider whether demand side factors or supply side factors were more important as causes of the prolonged slowdown of the Japanese economy in the 1990s and conclude that the former (especially misguided government policies) were probably more important.