企业文化与农行企业理念

所谓企业化，就是指导和约束企业整体行为以及员工行为的价值理念，它属于思想道德范畴，基本上和社会道德、社会法制制度，以及企业管理制度相对应。企业化主要有三个方面的内容，即：经营性企业化、管理性企业化和体制性企业化。经营性企业化就是企业在处理安与外部的关系时所持有的价值理念。管理性企业化是企业在处理内部管理的各种关系时，所形成的一种价值理念，企业通过这些理念来界定和处理它在管理过程中所遇到的各种矛盾和各种关系。体制性企业化就是为了维护企业的存在，保证企业能够正常运转，不断进行企业体系改革，逐步建立完善企业体制，在此过程中所形成一种价值理念。企业化的内容也不是一成不变的，它根据时代的要求进行不断的调整和发展。     

论语篇翻译教学中大学生本土文化缺失现象

翻译的过程不仅仅是词义的翻译,更是两种文化的碰撞.文化语境在翻译中扮演着重要的角色.在以往的大学英语教学过程中,我们更重视的是西方文化的导入,而导致大学生在进行汉译英语篇翻译时常常会出现本土文化缺失的状况.因此,只有处理好语言、翻译、本土文化和目标语文化三者之间的关系才能使译文在准确传达原文意思的同时也取得传神的效果.     

分身、分名及其他

人名、地名，本来只是一个符号，但在不同的化背景下，翻译出来都趣味多多。一个“布什”，大陆、香港、台湾的读法各不相同。这种看似无关痛痒的小事，投射出来的却是一种社会化。中华化在保持地域特色的时候，更应该发挥它血浓于水的凝聚力。     

企业财务文化初探

企业财务化是企业财务人员和全体员工在长期的生产经营活动中培育形成共同遵循的企业目标、价值观念及行为规范。它是企业化的重要组成部分，在类型上属于经济化和组织化。财务化强调产品的价值与企业价值统一，财务价值与经济效益、社会效益的统一。其目标与企业化的目标相吻合，并且丰富了企业化的内涵。企业化建设的发展影响着财务化的形成与发展，而财务化建设又会促使企业化建设的整体推进。作根据在企业工作的实践经验，对此进行初步探索。     

金融企业文化探析

金融企业化是金融业赖以生存和发展的重要精神支柱，其内容主要体现在精神、行为和物质三个方面。我国金融业启动企业化战略起步较晚，因此，应当积极探索培育金融企业化的途径，并正确处理有关关系问题，以创造出具有鲜明特色的中国金融企业化，推动我国金融业更快发展。     

“翻译河南”视域下中原文化外译人才培养模式研究

英语专业本科翻译人才的培养一直受到高校教师与研究者的普遍关注。但高校英语专业本科翻译教学也在不同程度上存在着课程内容设计与本地化服务相脱节的现象。应充分利用“翻译河南”工程落地中原的历史机遇,通过翻译项目管理、翻译工作坊、翻转课堂等翻译教学形式,将中原特色文化外译融入英语专业本科翻译教学实践,形成“翻译教学+翻译实训”的特色翻译人才培养模式,使学生树立服务中原建设的翻译意识,成为服务社会发展和国际交流的专业人才。     

大学英语教学翻译的能力培养与文化疏导

随着我国假加世界贸易组织的同时，我国的经济快速发展，在这样的形式下就对于翻译人才方面的要求越来越高，因此，作为高校，培养现在大学生的翻译能力就越来越显得尤为重要，本文就根据课堂的教学实践对学生进行文化的疏导，促使大学生在了解和掌握的前提下。将文化和翻译、文学和学术等方面紧密的联系起来，以此来提高学生的翻译能力，提高我们高校的整体英语教学水平。     

浅析商务英语翻译中的文化转向

随着世界全球化进程的不断加快，各国之间的经济文化交流不断增多。其中，商务英语作为经济文化交流中的重要媒介，在商务舞台上不断发挥着重要作用。然而，由于中西方文化之间存在一定差异，故在商务英语翻译之中需要注意文化转向。本文主要就商务英语翻译中文化转向的原因和相关策略进行分析探讨，从而促进商务英语的准确翻译。     

刍议商务英语函电的特点及其翻译

中国对外贸易的活动在逐渐扩大，商务英语函电的使用在不断的频繁化，作为提高对外贸易的手段，商务函电起到十分重大的作用，因此商务函电的翻译在贸易生产中作用的逐渐加大，怎样提高刍议商务英语函电的翻译已然成为人们重视的焦点。本文将从商务英语函电的特点和翻译技巧入手，从而提高商务英语函电翻译的准确性，促使它更好的发挥其本身的作用。     

剔除组织中的螃蟹文化

螃蟹化是指在特定的社会组织中，在组织成员的交往中，当组织成员的利益关系发生冲突时，为了维护一己私利或小集团的共同利益，或是出于妒嫉，或是仅仅为了平衡心理的需要，成员之间所发生的勾心斗角、相互制约、排挤等矛盾冲突的外在表现。螃蟹化是一种扭曲的组织化，如果存在于国有银行的组织中，就会严重降低组织效能和经济效益，阻碍人才的进步与发展，造成人才流失的“逆淘汰”效应，是组织中必须剔除的化。     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.     

Trust and cross-border mergers and acquisitions

A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.