浅析高校资产经营公司法人治理结构的完善

目前高校资产经营公司都表现出较好的发展态势,但是资产经营公司法人治理结构还存在明显不足。其原因在于作为法人一人有限公司本身存在的缺陷和该类公司自身存在的缺陷,这些缺陷对高校资产经营公司的今后发展极为不利。本文主要针对目前高校资产经营公司法人治理结构存在的问题进行分析,提出不断完善高校法人治理结构的对策建议。     

国家税务总局关于东风汽车有限公司2003年度企业重组费用税前扣除问题的批复

东风汽车有限公司（以下称合资企业）是由东风汽车工业投资有限公司（以下称中方）与日产自动车株式会社（以下称日方）共同投资成立的中外合资经营企业。按照合资合同规定。合资企业接受中方以其核心业务经营资产作价投资，并承担与中方投资资产相应的债务及其他经济和法律义务、责任。为此，中方、日方和合资企业三家就有关人员重组费用签署了重组协议，作为合资合同的补充协议。按照重组协议，合资企业将承担的人员重组费用内容包括离、退休人员和裁减人员的安置费用、经济补偿金和生活补助费等；     

投资风标

中石化BP合营浙江加油站 涉资20.6亿中石化宣布与英国BP集团组合资公司,在浙江省经营加油站业务,以加强下游业务,合资涉及总投资21.88亿元人民币。这是中石化继与荷兰壳牌合资经营江苏省500个加油站后,第二个中外合资计划。合资公司中石化碧辟注册资本达8亿元,由中石化以油站实     

资产管理公司商业化转型赢得未来

在十多年砥砺奋进中,中国金融资产管理公司在防范金融风险、稳定金融市场方面发挥了独特的作用。随着10年大限期满,政策性资产处置目标任务已完成,资产管理公司又面临着发展方向的抉择。如今,稳步推进商业化转型,并做大做强,是摆在四家资产管理公司面前的新命题。     

一周投资信息

公司经营(600678)四川金顶:公司与美国泰山投资亚洲控股有限公司签署了《泰山投资与公司之投资意向书》:原中外双方有意以中方控股的金顶集团峨眉水泥二厂日产2500吨干法水泥生产线的核心资产为基础,组建合资(或合作)公司;外方意向投资2500万美元,现泰山投资追加投资2000万美元主要用于公司日产2500吨及日产5000吨新型干法水泥生产线的余热发电等项目。     

区县经济

东城区组建三大板块资产经营公司近日,东城区通过将原"区国资委-直接监管企业-权属企业"的国资管理架构调整为"区国资委-资产经营公司-实体企业",优化组建了三大板块资产经营公司,加快资产与资源整合。组建房地产资产经营公司,整合房地产业资源,实现集约化经营和专业化协作;组建文化创意与旅游资产经营公司,打造文化创意与旅游经营品牌;组建商业流通资产经营公司,扶持发展连锁超市、专营店等新型业态,弘扬老字号商业文     

盘起工业，人才本土化样本——访盘起工业(大连)有限公司副总经理 乔爱君

在这家日资企业中,中方雇员占有了八成以上的高管位置,公司经营会成员中,除了日方总经理外,其余都是中方人员。     

智能卡加油站管理系统

概述司机持一张卡，即可在各指定加油站实现无现金加油，这就是加油站系统IC卡方案。如 果加油公司采用的是一个管理中心下辖若干个加油站点的经营模式，那么加油站系统IC卡方 案能够提高加油站管理水平，并在便利广大司机的同时，使加油公司获得更好的经济效益。     

浅析高校资产经营公司财务管理

各高校陆续成立了高校资产经营公司,运营了一些时间,本文作者在实际调研中发现各高校资产公司在财务管理上存在一些问题,这些问题对高校资产经营公司的发展极为不利。笔者在对发现问题进行深入分析的基础上,提出加强资产经营公司财务管理的具体措施,希望对高校资产经营公司运营管理具有参考意义。     

三资企业投资者股权变更的有关问题

<正> 最近,北京某中外合资经营企业的总经理李先生向我律师事务所咨询:他所在的公司是由一家美国公司和一家中国公司合资成立。在经营了几年后,中方决定退出合营公司。经与外方协商后,双方一致同意由外方接收中方退出的全部股份。但不知这在法律上是否行得通? 李先生提出的问题实际上是关于三资企业(即中外合资经营     

大学理念、大学精神与大学文化

大学理念、大学精神和大学文化,是既有联系又相互区别的概念.但由于种种原因,学界对以上三个概念的表述和理解往往存在着一些差异,概念泛化使用现象屡见不鲜.明确大学理念、大学精神与大学文化之间的联系与区别,对于我们正确把握其内在联系,继续深入探讨大学之道具有重要意义.     

银行数据中心核心网络构建探析

银行的网络一般是基于TCP/IP的层级互联的、可多级互通的、覆盖全行所有机构的内联网系统,它由总行、省分行、市分行、县支行四级局域网和用于各级局域网互联的三级广域网构成。银行数据中心作为全行业务处理的中心和数据服务的中心,     

Minimizing the Risk of a Financial Product Using a Put Option

In this article, we elaborate a method for determining the optimal strike price for a put option, used to hedge a position in a financial product such as a basket of shares and a bond. This strike price is optimal in the sense that it minimizes, for a given budget, a class of risk measures satisfying certain properties. Formulas are derived for one single underlying as well as for a weighted sum of underlyings. For the latter we will consider two cases depending on the dependence structure of the components in this weighted sum. Applications and numerical results are presented.     

Making a Drama Out of a Crisis a Dramaturgical Perspective on the New Technology Controversy

The introduction of new technology often leads to strong public concerns about potential hazards. There are situations where unfounded concerns obstruct highly beneficial developments, but, equally, there are situations where unintended consequences of new technology are overlooked and individuals are harmed. Clearly there are advantages in improving the dialogue between those introducing the technology and those who could be affected by it.

This article uses dramaturgical analysis to explore the interactions between actors in a real life case study, the introduction of a hydrogen refuelling facility in London. Dramaturgical analysis in the traditions of Burke and Goffman explores interactions from the perspective of impression management. The thesis is that the fronts that actors use must relate to the settings they find themselves in, and this matching of front with setting constrains what can credibly be communicated in any situation. This research provides insights into the differences between the front necessary for credibility within an organisation and the fronts necessary for credibility in communicating with the public. It demonstrates how communication can be blocked by the situations actors find themselves in and conflict can emerge as a substitute for effective communication.     

Measuring the Performance Drivers of a Pilot Implementation of a Purchasing Card System

Corporate purchasing cards have been offered as an efficient means of maintaining control over purchasing while reducing the administrative cost associated with the acquisition of low-dollar items. However, despite its growing popularity, there has been little systematic research on the use of this technology. This study uses archival data and a survey of users from a single large organisation to describe the nature of purchasing card technology and to investigate the consequences of its implementation. The card was found to be more positively accepted by younger, more committed employees who had shorter periods of tenure at the organisation studied, but who had received higher levels of supervisory encouragement, and who had more experience with credit cards.     

Estimating the rank of a beta matrix: a GMM approach1

A full-rank beta matrix is a necessary condition for correctly estimating the risk premia in linear asset pricing models. However, the true values of betas are unobserved in practice and must be estimated. In this paper, we propose a straightforward testing method based on the generalised method of moments to assess whether the beta matrix is of full rank. We show that our method has desirable finite sample properties and performs better than available alternatives. We apply our method to several popular factor models and find that most models have rank deficiency in several datasets.     

Shifting martingale measures and the birth of a bubble as a submartingale

In an incomplete financial market model, we study a flow in the space of equivalent martingale measures and the corresponding shifting perception of the fundamental value of a given asset. This allows us to capture the birth of a perceived bubble and to describe it as an initial submartingale which then turns into a supermartingale before it falls back to its initial value zero.