阿根廷债务危机之困

8月8日凌晨,阿根廷政府传来消息,表示已经在海牙国际法庭就阿根廷主权债务问题提起诉讼,要求对美国采取司法行动。这是自7月30日,阿根廷政府与＂秃鹫基金＂围绕债务违约进行的最后一轮谈判以失败告终,导致该国陷入违约境地以来,阿根廷政府与拒绝接受债务重组的债权人之间长期争议的最新发展。     

主权信用评级、政府债务风险和政府会计改革

一、主权信用评级与政府债务风险主权信用评级是由信用评级机构对一国中央政府的债务违约风险所做的评估。主权信用评级的高低反映了债务人违约的可能性。在国际资本市场上,主权信用评级可以减少债务人和债权人之间的信息不对称,降低信     

债权人视角下企业债务重组价值分析与评估方法研究

<正>债务重组价值的实质债务重组是指当企业陷入债务危机时，债务人与债权人通过协商、谈判或者根据法院的裁定，由债权人就债务偿还条件作出让步，其实质就是改变原有债务的偿债条款以缓解企业所面临的偿债压力，这里的债务重组包括庭外重组和庭内重组。如果我们将债务重组简单理解成对负债的谈判和减免，显然低估了债务重组本身的特性和作用。2018年《全国法院破产审判工作会议纪要》第14条规定，     

浅析债务重组会计处理

一、债务重组会计处理原则债务重组是指在债务人发生财务困难的情况下,债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。在认定债务重组时,要综合考虑债权人和债务人是否在自愿基础达成重组协议、是否有法院做出裁定、债权人和债务人是否相互独立、是否构成关联方关系或者关联方关系是否对债务重组产生实质影响     

当心外储安全

主权债务发生重大违约时,往往是债权人自吞苦果。近期,国际金融体系再度动荡。而我最为关心的是3万亿美元的外汇储备安全。事已至此,恐怕中国已不能再将储备安全系在美国的裤腰带上,而应尝试将其捆绑在全球经济的列车上。包括欧、美、日的主权债务危机前景如何?我认为,短期     

债务重组在新旧准则中的比较

<正>一、关于定义旧准则中债务重组的定义为:债权人按照其与债务人达成的协议或法院的裁决同意债务人修改债务条件的事项。新准则中则定义为:在债务人发生财务困难的情况下,债权人按照其与债务人达成的协议或法院的裁定做出让步的事项。通过对比定义可以看出,新准则调整了债务重组的范围。旧准则中任何修改某项债务条款均属于债务重组范围之内,而新准则突出强调了债务人发生财务困难和债权人最终做出让步。     

企业债务重组账务处理必须规范化

财政部颁布的《企业会计准则———债务重组》于１９９９年１月１日开始实施。债务重组就是债务人因无力偿债，经与债权人协商或经法院裁定，对所欠债务有所核减或作出其他转换以及修改债务条件等的财务事项。企业债务重组对于债权人、债务人都要作出账务处理，可是在现实...     

浅析债务重组会计准则与所得税差异

财政部于2006年2月15日发布的《企业会计准则第12号——债务重组》对债务重组的定义、方式以及会计处理进行了规范。财政部、国家税务局于2009年4月颁布了《关于企业重组业务企业所得税处理若干问题的通知》(财税〔2009〕59号),国家税务总局于2010年7月发布了《企业重组业务企业所得税管理办法》(国家税务总局公告2010年第4号),国家税务总局于2010年10月发布了《关于企业取得财产转让等所得企业所得税处理问题的公告》(国家税务总局公告2010年第19号),这三个文件对债务重组的一般性税务处理、特殊性税务处理以及应提供的相关资料等作出了规定。本文拟就债务重组的会计处理与所得税处理进行分析。债务重组是指债务人发生财务困难的情况下,债权人按其与债务人达成的协议或法院的裁定作出让步的事项。债务重组的前提条件是债务人发生财务困难,重要特征是债权人作出让步。债务重组的定义会计准则与所得税法没有差异,完全一致。     

债务契约理论综述

债务契约作为债权人的一种权益保护机制正在越来越多的受到理论界的关注。由于债权人不能通过投票权来维护自己的利益,债务契约的设计、签订、执行以及违约事件的处理就变的十分的重要。国外对债务契约的研究较多,而国内的相关研究还是很少,本文对国内外债务契约的相关理论进行了梳理,以期为对债务契约的相关研究提供参考。     

几种债务重组的具体方式

债务重组，1999年《企业会计准则》定义为“在债务人发生财务困难的情况下，债权人按照其与债务人达成的协议或法院的裁定做出让步的事项。”2001年《企业会计准则》修订为“债权人按照其与债务人达成的协议或法院的裁决同意债务人修改债务条件的事项。”修订后的债务重组没有将“债务人发生财务困难”作为债务重组的前提条件；同时，债务重组不仅包括债权人做出让步的债务重组，还包括债权人未做出让步的债务重组。     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。     

浅谈大体积混凝土裂缝的控制

大体积混凝土的裂缝问题是实际工程中长期困扰工程技术人员的问题,其控制技术的研究是混凝土结构研究的热点问题,具有重大的学术价值和潜伏的工程背景。     

Supply Chain Strategies in the UK Fashion Industry—The Rhetoric of Partnership and Realities of Power

This paper focuses on the fashion industry, one characterised by issues such as dramatic shifts in the scale and power of major retail buyers in the market, the advent of retailer own brands, and the nature of sourcing and supply chain decisions, issues that are increasingly global in nature. The aim of this research is to explore the nature of relationships between UK high street multiple fashion retailers and their contracted suppliers, many of whom are entrepreneurial firms by most definitions of the term. Four core themes emerge from the literature and provide a framework for the research, namely, power, process, partnership, and people. The research approach was qualitative, and conducted over a period of twelve months. The paper ends with an agenda for future research.