The path to corporate responsibility

Nike's tagline,"Just do it," is an inspirational call to action for the millions who wear the company's athletic gear. But in terms of corporate responsibility, Nike didn't always follow its own advice. In the 1990s, protesters railed against sweatshop conditions at some of its overseas suppliers and made Nike the global poster child for corporate ethical fecklessness. The intense pressure that activists exerted on the athletic apparel giant forced it to take a long, hard look at corporate responsibility--sooner than it might have otherwise. In this article, Simon Zadek, CEO of the UK-based institute AccountAbility, describes the bumpy route Nike has traveled to get to a better ethical place, one that cultivates and champions responsible business practices. Organizations learn in unique ways, Zadek contends, but they inevitably pass through five stages of corporate responsibility, from defensive ("It's not our fault") to compliance ("We'll do only what we have to") to managerial ("It's the business") to strategic ("It gives us a competitive edge") and, finally, to civil ("We need to make sure everybody does it"). He details Nike's arduous trek through these stages-from the company's initial defensive stance, when accusations about working conditions arose, all the way to its engagement today in the international debate about business's role in society and in public policy. As he outlines this evolution, Zadek offers valuable insights to executives grappling with the challenge of managing responsible business practices. Beyond just getting their own houses in order, the author argues, companies need to stay abreast of the public's evolving ideas about corporate roles and responsibilities. Organizations that do both will engage in what he calls"civil learning".     

银行客户关系重建模型与路径

在后金融危机时代,经济处于缓和回升时期,反思引起金融危机的金融体制和模式,特别是对处于金融危机核心的银行来说,重新构建风险可控实现客户价值的金融客户管理模式,无疑具有重大意义。在当前金融高速发展和充分竞争的市场空间中,金融产品层出不穷,且同质化现象日趋明显,单纯地依靠金融产品己经较难     

虚拟货币市场的特征与规范发展

随着信息与互联网技术的高速发展,虚拟货币交易以其便捷、高效和经济的特点在网络小额支付中被广泛采用,然而,其应用也带来了一定的风险。文章概括了虚拟货币的定义、功能与特点,分析了虚拟货币在发行、流通等环节存在的风险隐患,并从明确监管原则、建立虚拟货币发行主体信用评级机制等方面就进一步规范虚拟货币市场发展提出相关建议。     

The dynamic adjustment path for perfectly foreseen changes in monetary policy

This paper investigates the real effects of announced or perfectly foreseen changes in monetary policy produced by the Mundell-Tobin effect. A particularly good place to study these non-neutralities appears to be the period between announcement and implementation of new policies. At announcement the economy jumps to a new equilibrium path moving continuously even after implementation. All transition paths between announcement and implementation are established to be scalar multiples of each other. The path depends upon the structure of the economy and the discounted present value of the change in policy. Both algebraic and diagrammatical analyses are presented.     

工商银行的产品创新之道——访中国工商银行信息科技部副总经理兼产品创新管理部副总经理苏文力

中国工商银行信息科技部副总经理兼产品创新管理部副总经理苏文力指出：＂目前,国内银行存在一个共性问题,大多数产品创新还处于消化、吸收和模仿的阶段,自主创新能力还需进一步提升,具有自主知识产权、高技术含量和行业领先的产品相对还比较少,主要原因就是产品创新研究能力不足。工商银行要实施差异化竞争策略,必须紧跟市场和客户需求,重视和加强研究工作,切实增强自主创新能力。＂     

产业链视角的保险专业代理发展路径探析

保险专业代理自本世纪初以来得到迅速发展,但尚未成为保险销售的主渠道。新时代产业链发展方式的转变,必然是各主体调整定位,将保险与保险中介归整于供应商、总包商、分销商,以互惠互补原则,一同面对市场竞争,形成供应商、总包商、顾客三位一体的全新市场格局。保险业渠道整合势在必行,保险专业代理的发展必须顺应潮流,以渠道体系构建为目标,进行资源的集约化整合,并注重夯实基础的内涵式扩张,核心是以股份制改造为基础的资本与人才的积累发展。     

赢在球场

高尔夫是现今高层商务社交中的重要一环,球场上得体的礼仪礼节,可以为自己在人际或商务上加分。     

给自己一个更好的职业路径

在IMA（美国管理会计师协会）与中国国家外国专家局（简称外专局）2009年签订战略合作协议后,经过双方共同努力,CMA（美国注册管理会计师认证）资格认证得以在国企和央企迅速铺开,并获得高度认可。2010年10月11日,国资委系统下的200名财务高管,其中许多人都是大型央企的总会计师,将集中参加一个为期一个月的CMA培训班,     

改善征与纳税收法律关系的途径

让人们正确认识税收征与纳的法律关系,并在税收立法、税收释法和税收执法以及其它的税收管理活动中得到贯彻和落实,笔者认为有以下几个途径:第一,更新税收理念,转变思维方式,增强法律意识。这是正确认识征税人与纳税人之间的税收法律关系的前提和基础。有什么样的经济基础,法律     

碳定价新全球路径为可持续投资带来资金

2017年5月29日,柏林:由诺奖得主约瑟夫·斯蒂格利茨和尼古拉斯·斯特恩勋爵领导的碳定价高层委员会得出的新结论,为促进气候友好型增长、投资和创新适时地提出了合理的建议.世界银行气候变化高级局长表示. 由碳定价领导同盟召集、法国政府和世界银行支持的高层委员会集合了来自九个发达国家和发展中国家的13位著名经济学家,共同确定了帮助实现将全球气温控制在2°C度之下的巴黎协定核心目标的碳定价范围.     

Designing management control in hybrid organizations: The role of path creation and morphogenesis

Path-creating change in organizational form is proposed as an important element in achieving management control in hybrid organizations. Using case examples from large-scale projects in the architectural, engineering, and construction industry, as well as from joint ventures in the oil and gas industry, we highlight the role of mindfully synthesizing new organizational forms in the design of management control systems. A series of paradoxes is disclosed, in which attempts to achieve control through mimetic adoption of established management control techniques lead to reduced control. On the other hand, path-creating deviations from institutionalized practices, resulted in improved project and venture performance. It has been argued that the design of inter-organizational management control systems seeks to enable organizations to compete for resources and efficiency, and also to obtain institutional legitimacy. Institutional theory proposes that isomorphism permits organizations to obtain that legitimacy and explains their design. In this paper, we propose that path creation and morphogenesis, which deviates from isomorphism, is an additional consideration in explaining management control system design.     

Environmental Costing: A path to Implementation

Environmental strategies and their related costs have received little formal attention from Australian accountants. Yet, internationally as well as in Australia, green strategies and their related costs are now being recognised by a range of corporations. In this paper, international corporate examples are reviewed. Environmental cost categories and potential classifications and approaches for decision and control purposes are proposed. The paper offers recommendations for the initial development of environmental costing practices at the corporate level and argues for the importance of developing relevant cost management systems that support environmental strategies and management.     

CRM:保险企业发展之道

对于服务渠道多样并具有多重复杂性的保险企业而言,CRM因其"以客户为中心"的出发点正契合了保险企业的经营理念。我国保险企业仍处于快速的发展阶段,如何进行管理和业务流程的革新以适应开放市场中日益激烈的竞争,成功地实施CRM并得以落实应用无疑是有效的方法之一。本期我们就保险企业CRM进行一些探讨,业界专家和学者从不同角度分析了保险企业如何实施CRM及其实施的方法。我们殷切地希望广大读者能就此话题,或从保险业界信息化角度与我们进行进一步的深入交流和沟通。     

China's path:a view from the top

Vice Minister of Finance li Yong talks about his country's strategy to harness the discipline of accounting standards to help China achieve its development agenda.STORY LYNDA DUGDALEPHOTOSKEET BOOTH THE PROGRESS AND REFORMS achieved by China in its modern era of openness have created unprecedented economic productivity and prosperity.The resultant growth has given the country an international prestige that not only does its population proud,but also gives it a strong and important voice in the governance of the international economy.     

行为财务学发展路径探析

起步于1980年代的行为财务学被誉为财务学领域里的"显学"。综合国内外相关文献,作为一门年轻的学科,其深入研究才刚刚起步,迄今尚未形成完整的理论体系。本文秉持奥地利经济学派的观点,从行为财务学的理论基础、研究方法、学科定位、应用范围等方面对行为财务学的发展路径进行了若干思考,以此避免行为财务学的研究陷入昙花一现的热情和工具论窠臼。     

四大国有银行改革路径选择

总的来说，国有银行改革的最终目标定位应该是民营化，对四大国有银行进行股份制改造并公开上市是一个建立现代企业制度的初始步骤，而不是改革的终结。