企业文化力转化为企业竞争力的思考

企业竞争力的核心是企业特有的文化力,要提升企业核心竞争力,就必须研究企业文化转化为企业竞争力的作用方式和结构模式。其中,企业文化力整合企业的资源优势,形成企业竞争力,企业文化力塑造企业品牌凸现企业竞争力,企业创新文化力和学习力是转化为企业竞争力的关键。企业应学会利用在开放的系统中学习,维持自身的核心竞争力,同时应充分认识到企业文化的必要性和不可估量的巨大作用,在市场竞争中依靠文化力来带动生产力,从而提高竞争力。     

世界经济失衡与资本失衡：基于《资本论》的视角

当今世界经济处于失衡之中,而在众多关于世界经济失衡的解释中,只有马克思主义的观点才真正抓住了失衡的本质。文章以马克思的《资本论》为基础,从探讨资本失衡导致世界经济失衡的过程出发,对资本在全球的积累、配置、流动、竞争和要素分配进行了分析,认为资本的失衡是世界经济失衡的本质原因,资本在全球的积累、配置、流动、竞争和要素分配的失衡导致了世界经济的失衡,从而勾勒出资本失衡导致世界经济失衡的全过程。     

文化旅游真实性感知对旅游者忠诚的影响机制研究——基于旅游者幸福感的中介效应

以往研究在文化旅游真实性感知对旅游者忠诚的影响问题上,得出了不同的结论,在存在主义真实性对旅游者忠诚的影响上存在较大分歧,内在机制尚不清晰。文章以幸福感的两个维度——享乐幸福感和实现幸福感为中介,研究文化旅游真实性感知的两种类型——客体相关真实性和存在主义真实性对旅游者忠诚的影响机制。研究结果表明,客体相关真实性对旅游者忠诚的影响被享乐幸福感和实现幸福感部分中介;存在主义真实性对旅游者忠诚的影响被享乐幸福感和实现幸福感完全中介。文章以幸福感为中介,丰富了文化旅游真实性感知对旅游者忠诚的影响机制研究,同时从享乐幸福感和实现幸福感入手,扩展了旅游者幸福感研究方向,为旅游目的地忠诚研究提供了新的视角。     

《经修正的京都公约》的修正机制及公约未来走向分析——《经修正的京都公约》全面审议中的条约法问题研究之一

当前WCO对《经修正的京都公约》全面审议工作是国际海关制度领域二十年一遇之事,我国有必要充分认识公约及其全面审议的重要性,以谋长远。《经修正的京都公约》实际上是一个公约群,其中主约是整个公约存在与运行的基础,也决定了公约修改的难易程度。正确认识公约主约及《修正京都公约的议定书》的重要性,正确认识公约管委会职能范围及其与WCO的关系,是我国把握公约全面审议的合法性及其进程的关键。《经修订的京都公约》主约规定了公约修正采用“分类提案、分类修正、分类表决、分类接受”的机制。对比1973年《京都公约》和1999年《经修正的京都公约》的发展更替过程,可发现《经修正的京都公约》是新条约,而非原1973年《京都公约》的延续。因此,当前在现行公约框架下,虽然全面审议工作完全实现目标的可能性不大,公约修正案难以完全生效。但谈判各方可以在现行公约框架下修正公约,以另一新公约替代1999年《经修正的京都公约》,或者将工作报告文本的内容转化为WCO软法性工具或文件。但无论如何,全面审议工作的成果,即使是局部成果,仍然将影响此后20年全球海关法律制度的发展路径与具体内容。     

国际法进化论

纯粹法学的一元论、国际法主体的扩充及其进化的理论辨析。通过纯粹法学的研究视角,从国际法的渊源、国际社会结构、国际法的主客体以及国际法进化的表征等方面透视国际法的进化现象．国际法与国内法的对比论证：国际法正在向国内法方向发展,当前的软法现象是其进化过程中的必经阶段。     

RFID在供应链物流管理中的应用

供应链物流管理对提高物流效率和核心竞争力具有重要作用,而物流信息技术是供应链管理运作的支撑平台和基础。RFID可以很好解决供应链物流管理中的底层数据采集的"瓶颈"难题。     

基于SWOT的图书馆移动阅读服务探析

随着移动通信技术的迅猛发展,移动阅读成为阅读的一种新方式,其融合了传统纸质媒介的书写和互联网的交互等内容,图书馆的移动阅读服务也日渐成为研究的热点话题。文章运用SWOT分析法分析了图书馆发展移动阅读服务的优点、缺点、机遇与威胁．并提出了图书馆开展移动阅读服务的相关策略。     

我国农产品遭遇他国技术贸易壁垒的实证分析

文章运用计量经济学及多元统计学的方法,对我国农产品遭遇技术贸易壁垒的原因进行了实证分析。结论表明,如果贸易国是世贸组织成员国,农业人口比重较大,人均国民收入较高或农民的经济地位较高,则该国实施技术贸易壁垒的可能性会降低。而如果贸易国越是属于农业型国家、GDP越大,则该国实施技术贸易壁垒的可能性会增高。进一步的分析还发现,农业GDP比重,农业人口比重,人均国民总收入,农业人均GDP和GDP总量对贸易国是否对我国实施技术贸易壁垒有着重要影响.     

Discretion and accountability: An economic analysis of the ESMA judgment and the Meroni doctrine

This paper assesses the effectiveness of the Meroni doctrine in the light of the recent judgment in the ESMA case. The fi rst part explains in detail the problem of delegation of powers in the EU from the perspective of the principal-agent theory and complements it with the analysis of the trade-off between different levels of independence and accountability of agencies. A simple economic model is developed to illustrate the relationship between the independence and accountability of an agency. It shows that it is the accountability mechanism that induces the agent to act, rather than the extent of his independence. The paper also explains the intertemporal interactions between the principal and the agent on the basis of the incentives in place for the different players.     

Splitting the firm between the entrepreneur and the venture capitalist with the help of stock options

The Net Present Value (NPV) Rule provides the basic principle underlying the sharing of ownership in a new venture. The principle often fails because the entrepreneur and the venture capitalist cannot agree on the potential profitability value of the venture.First, the venture capitalist may simply have a less optimistic interpretation of the data related to the venture's profit potential. We refer to this discrepancy between the expectation of the entrepreneur and that of the venture capitalist as the expectation gap.Second, the venture capitalist knows that for the venture's potential to be realized, the entrepreneur/manager must devote his full effort to the success of the organization. This is not a problem if the entrepreneur owns the entire project. Once the ownership is shared, however, especially when the venture capitalists own the majority of the shares, the entrepreneur has a financial incentive to apply less than the diligence required to control costs and protect the interests of the outside equity holders. This financial incentive arises because any perk, including leisure or shirking, consumed by the entrepreneur does not have to be shared with the venture capitalist, while every dollar saved does. This is not solved by the venture capitalist acquiring a larger percentage of the company. That will only exacerbate the problem as it decreases the cost to the entrepreneur of each dollar of the company's funds spent for the perk. We refer to this as the motivation problem.In the article, we show how stock options can be used to deal effectively with both problems. First, stock options are always worth more to the optimist than to the pessimist. Thus, there will be a reverse valuation gap with respect to the stock options. We show that by issuing stock options to the entrepreneur, it is possible to close the expectation gap.To solve the motivation problem, the entrepreneur's stake must be increased to the extent where the cost to him of excessive consumption of perks will be as high as the benefit he derives. This can be accomplished by taking advantage of two valuation characteristics of stock options. First, stock options are worth only a fraction of the value of the underlying equity shares. Thus, it is easier for the venture capitalist to give up these, rather than the underlying equity shares. Second, the stock options will fluctuate with the venturing firm's value at a higher rate than the entrepreneur's percentage ownership. Thus, by issuing the entrepreneur a combination of equity shares and stock options, it is possible to increase significantly the entrepreneur's cost of “shirking” or “excessive consumption of perks.” Under idealized conditions, it is possible to design a financing arrangement that eliminates the motivation problem.The principles discussed here provide benchmarks that both the entrepreneur and the venture capitalist may wish to bring to the negotiating table. In the end, there is no substitute for the building of trust between the two to give the venture the maximum chance of success.     

中欧贸易互补性研究——基于比较优势理论和产业内贸易理论的实证分析

自中欧建交以来,双边贸易取得了快速进展。经过2004年东扩的欧盟已经成为我国最大的贸易伙伴,同时我国也成为了欧盟的第二大贸易伙伴,不断扩大的双边贸易从一个侧面反映了中欧贸易的互补性。本文利用近十几年的贸易统计数据,分别以比较优势理论和产业内贸易理论为依据对中欧贸易的互补性进行了实证分析,从而得出了以下结论:中欧双边贸易存在较强的互补关系,中欧之间的国际分工主要以产业间的垂直分工为主,同时随着我国工业制成品国际竞争力的迅速提高,产业内贸易在中欧双边贸易中的重要性正在不断增强,中欧之间的国际分工正逐步向水平方向发展。     

高校校内文献资源整合与一体化建设研究——以成都理工大学为例

随着高等院校招生规模的扩大和信息资源更新速度的加快,高校图书馆馆舍面积、文献资源经费的投入比例远小于在校学生人数增长比例的问题目显突出,文献的供给与需求之间出现了较大的缺口。解决这一矛盾的有效办法就是整合校内文献资源,提高有限资源的使用率。以成都理工大学为例,可采用总分馆制下的共建共知共享模式。借助校园网络技术平台,在总馆与分馆之间使用统一的金盘软件管理系统,实现校内文献资源的整合和一体化建设。     

组合结构桥梁设计施工关键技术及在我国工程应用前景

介绍了组合结构桥梁的分类及其各自的特点;并通过介绍组合结构桥梁概况,探讨了组合结构桥梁设计施工的关键技术;分析了组合桥梁在我国工程应用的现状和前景.     

Dauerhafter vertikaler Finanzstreit zwischen Bund und Ländern

In 2009, the German federal parliament (“Bundestag”) and the German federal council (“Bundesrat”) reassigned the German vehicle tax from the level of Laender to the federal level (“Bund”). The new Article 106b of the German basic law contents permanent vertical “compensation amounts” from the federal level to the level of Laender. It has created a new vertical financial flow between the Bund and the Laender. This change in the architecture of the German federal system of financial relations must be analysed in the context of permanent fiscal disputes between the Bund and the Laender. The author shows the fiscal outcomes for the Laender budgets in recent years and the meaning in the context of further changes of vertical fiscal relations in context of the agreement with the Laender and the Bund on the reform of the federal fiscal equalisation scheme from 2020.     

基于产权视角的会计主体观

在我国现行的会计教科书中,会计主体或被定义为会计服务的特定对象,或被定义为会计确认、计量和报告的空间范围,这样的定义与会计主体的本质特征是相背离的。从会计演进的历史过程看,会计信息的强制披露制度是会计主体观念产生的根本动因,会计主体的本质是会计核算和报告的产权范围。网络环境下的企业空间范围虽然具有虚拟性,但产权范围却是明晰的,根据产权范围界定会计主体仍然具有可行性。会计报告主体是从会计主体概念衍生出来的概念,从产权视角分析,会计报告主体与会计主体都是由管理当局受托责任对应资产的产权边界决定的。     

分工视角下的公共支出及其功能的实现

在分工的视角下,公共支出具有改进交易效率、提高生产效率和直接提升福利水平这三个方面的功能。本文通过建立新兴古典经济学模型并使用超边际分析发现:在不考虑税收与公共支出的差别时,公共支出在上述三个方面的作用力大小决定了最优的分工结构和最优税率,人们会基于政府设定的税率选择特定的分工结构以尽可能地提高效用水平,于是政府的工作目标即是以合理的公共支出规模和结构来引导最优分工结构的实现。     

The 2007–2009 Financial Crisis: An Erosion of Ethics: A Case Study

This case study examines five dimensions of the 2007–2009 financial crisis in the United States: (1) the devastating effects of the financial crisis on the U.S. economy, including unparalleled unemployment, massive declines in gross domestic product (GDP), and the prolonged mortgage foreclosure crisis; (2) the multiple causes of the financial crisis and panic, such as the housing and bond bubbles, excessive leverage, lax financial regulation, disgraceful banking practices, and abysmal rating agency performance; (3) the extraordinary efforts of the Federal Reserve, the Federal Reserve Bank of New York, and the Department of the Treasury to stem the financial freefall triggered by the crisis and resuscitate financial institutions, (4) the ethical implications of the unprecedented actions by government institutions to rescue financial institutions and drag the country back from the brink of global financial collapse, and the conduct of the various parties contributing to the financial crisis, such as the shoddy behavior of mortgage brokers, the massive securitization of mortgages into overly complex bonds, the excessive leverage of financial institutions, the disgraceful work of bond rating firms, the abysmal risk management systems employed by financial institutions, and the massive operations of the shadow banking and over-the-counter derivatives markets; and (5) the major provisions of the Dodd–Frank Wall Street Reform and Consumer Protection Act signed into law to in response to the financial crisis and for the purpose of correcting the egregious conduct of major financial institutions.     

The Process of Fit Between the Contingency Factors of the Environment and the Structural Design Parameters

Abstract

This paper, using a sample of 150 Spanish companies of large size, aim to corroborate the postulates determined by the contingency models regarding the relationships between the organisational environment and structural design parameters. Our basic aim is to establish the different relative importance of each of the elements characterising the environment to the design parameters. The results obtained show that the first relation to be clearly observed is that between level of complexity of the environment and the degree of organicity of the structure. However, such an evident relationship is not observed between the degree of dynamism of the environment and the level of organicity. As for the relation between degree of hostility of the environment and the design parameters analysed, the contingent hypotheses that predict that the degree of centralisation of the structure increases with the hostility of the environment are confirmed.     

略谈现代企业的文化建设

现代企业管理理论认为,企业管理过程就是企业文化的培植过程,企业的文化建设就是企业的现代管理。建设企业文化的意义在于企业文化的核心是强化以人为本的现代企业管理,它倡导领导者掌握企业“人”的思想,发挥“人”的主观能动性,推动企业的快速发展,它是企业在市场竞争中独特战略和风格的体现。优秀的企业文化会促进企业管理现代化,促进企业可持续战略的实现。应以人为中心,实现企业管理的人本化,强化文化建设的创新意识,把企业文化建设制度化、规范化,从根本上提升企业的管理水准,实现企业的战略目标。     

政府储备粮招标采购研究

本文认为,政府储备粮招标因标的大,投标者数量多,往往采用类似于第一价格密封拍卖方式进行,即根据每个投标者的报价,由低到高排序,并将其投标的粮食数量累加,直到累加的数量达到政府既定的采购数量为止。本文运用博弈论的招标理论,建立了一个政府储备粮招标采购模型,研究竞标企业的报价策略,模型分析了企业报价与其单位成本、竞标者数量等因素之间的关系。文章指出,企业的单位可变成本越大,竞价企业的数量越多,企业的报价越接近其单位成本。