面向可持续发展的会计模式变迁

旅游饭店业和其他工业企业一样 ,也存在污染和资源浪费问题。本文主要指出了当今中国旅游饭店业的现状和面临的环境保护问题 ,阐述了实施绿色营销的必要性 ,探讨了实施绿色营销的思路和方法。     

绿色营销:和谐·高效·环保

绿色营销作为市场营销观念的革命在我国企业管理领域方兴未艾.本文通过论述绿色营销变革的基础与特征,从理论上阐明企业行为逻辑与绿色营销的内在冲突,提出了我国目前实施"政府主导型"绿色营销发展战略的构想.     

国际工程施工风险防范管理

电子商务与网络技术的迅猛发展 ,改变了企业的营销模式、销售流程 ,同时也冲击了销售队伍原有的角色。在即将加入WTO的今天 ,企业在营销战略上面临着严峻考验。本文从营销模式、销售流程、营销队伍的角色等几方面对此进行了论述     

营销与财务的结合在企业管理中的作用探讨

营销管理和财务管理是现代企业中共同实现组织目标的两大支柱。但在大部分企业实践中,由于营销与财务决策机制不同,各个部门均是从自身出发,选择最优战略,忽略了给对方造成的影响和结果。而实际上,营销与财务在许多方面存在相互联系和相互制约的关系,故企业管理者应重视营销与     

绿色营销：企业营销战略的必然选择

本文首先结合国内外绿色营销实践,同绿色营销浪潮正快速形成;然后仅从绿色营销适应了绿色时代环境,顺庆了可持续战略的需要,有利于企业获得合理经济效益和有利于企业拓展对外贸易四方面论述了绿色营销是企业营销战略的选择;最后探讨了企业如何开展绿色营销。     

论企业创名牌五大方略

通过对可持续发展的背景介绍 ,导出绿色营销概念。进而通过对绿色营销的理论论述和案例分析 ,对绿色营销的必然性和可行性进行探讨。     

绿色管理塑造企业绿色竞争优势

适应可持续发展战略的企业要在市场竞争中立于不败之地,就必须建立一种可持续的竞争优势———绿色竞争优势。围绕塑造绿色竞争优势的企业管理必须采用一种新的管理思想和管理模式———绿色管理,并通过绿色管理将经济效益与生态效益统一于企业的生产经营过程。以塑造绿色竞争     

物流企业营销策略研究

物流企业要想在激烈的市场竞争中取得优势,就要综合运用各种营销手段,制定营销策略。文章结合物流企业的市场特点,讨论网络营销、"一对一"营销、游击营销以及绿色营销等四种营销战略在物流企业中的应用。     

中国现代企业用人环境研究

近时期 ,许多企业的营销出现了一个共性的问题 :重战术而轻战略。本文就国内几个典型的案例进行剖析 ,剖析其兴盛、衰败的过程 ,阐明企业要谋求长远的可持续发展 ,战略是关键。     

我国实施绿色营销战略的难点与对策

实施绿色营销战略是我国社会经济发展的核心问题，本文通过我国实施绿色营销战略的难点问题的分析，认为实施绿色营销战略的关键是建立一个政府，企业，消费者与自然的动态平衡的经济体系，其中政府的推动角色非常重要，企业应创造性地实施绿色营销战略。     

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.     

On the Major Transformation of the Asia-Pacific Regional Structure北大核心CSSCISSCI

Recent years have witnessedsignificant changes in the Asia-Pacific regionalstructure featuring the shift in power balance among related countries as well as adjust-ments in their respective regional strategies. So what is the prevailing trend in thistransformation and what kind of regional order will likely emerge in the future？ To an-swer these questions, the paper tries to explore the following dimensions： the evolvingregional context, shift in power balance and power conversion, geo-political and geo-e-conomic developments and interactions between them, and evolving regional order. Asthe study shows, the broadening of regional geographical scope, the rise in the numberof actors involved, as well as changesin the relations among them, have combined tocast a pluralistic and complex flavor to the regional structure. While the power balanceamong China, the United States and Japan shifts, and power conversion is also occur-ring. China and Japan are paying increasing attention to their security roles, whereasthe United States under the Obama administration laid more stress on expanding itsgeo-economic clout. In spite of the intensifying geopolitical competition among China,the United States and Japan in recent years, a Sino-US strategic compromise-whichholds the key to regional geopolitics-isother front, some kind of geo-economicmore likely to take place in the future. On thecooperation will probably emerge. In the longerterm, it will be the geo-economic trend thatwill prevail over the geopolitical trend inthe region. Finally, the future evolution of regional order wiI1 mainly follow the eco-nomic logic, accompanied by the dilutionof its hegemonic and hierarchical nature.Hence, a pluralistic and complex regional community will emerge.     

The German Hanse and Bergen – new perspectives on an old subject

Abstract

The Hanseatic League and her kontors (trading posts) were an integral part of the medieval trade system in Northern Europe. Hanse merchants dominated many markets in this region and managed to maintain a monopoly-like role in towns like Novgorod and Bergen for many centuries. Consequently, one focus of historical research about the Hanseatic League lay on the mechanisms that enabled the Hanse merchants to keep that strong of a position for such a long time.

This article is part of the discussion about this topic. Based on Lübeck merchants with business interest in the Norwegian town of Bergen, the so-called Bergenfahrers (Bergen travellers), it will give new insights into the Hansards' economical and social organization. The three main points are (a) the integration of the Bergen market in the Hanseatic trade network as an intermediary trading place on the vivid East–West route of Hanse trade; (b) the importance of the Bergenfahrers within the Hanse merchants' economical, social and political networks; and (c) the structure of the Bergenfahrers network patterns in the late Middle Ages.

In addition to new insights into the important role of Bergen and the Bergenfahrers within Lübeck's and the other Wendish Hanse towns' trading system, this articles provides further proof for the usefulness of the methods of Social Network Analysis in medieval economic research.     

Organization and incentives in the age of sail

The British Navy in the age of sail was the most successful bureaucracy of its time. Its organization and incentive structures differed importantly from contemporaneous private sailing ventures, but closely resembled those of today’s large corporations. To induce efficient effort, the navy used a hierarchical tournament, in which sailors competed for higher pay that came with promotions based on relative performance. Promotion probabilities, the option value of future promotions, and the higher effort required of men in higher ranks and on larger vessels, combined to yield a highly skewed pay structure.     

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。     

Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*

We investigate the effect of mandatory IFRS adoption on trade credit. We document that firms in countries that adopt IFRS receive more trade credit from their suppliers, consistent with improved financial reporting quality and comparability playing a role in facilitating informal financing. This increase is larger for countries with a low level of societal trust, a poor pre‐IFRS‐adoption information environment, and stronger legal enforcement. These cross‐sectional results suggest that the conditions under which higher‐quality information is made publicly available affect suppliers' decisions to provide trade credit. This increase is also larger for firms with greater exposure to foreign markets, a finding that highlights the importance of more comparable international financial reporting standards in facilitating cross‐country trade credit. We also find that IFRS adoption has a stronger positive effect on trade credit for firms with greater liquidity needs. Finally, we find that firms in countries that adopt IFRS also extend more trade credit to their customers. Overall, our results support the notion that financial reporting can have a causal effect on trade credit.     

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.