红星·美凯龙：家装巨头的石家庄推广

<正>个案特征:国内家装市场的顶级巨头,家装模式全国化推广的楷模在我国家装建材业,几乎没有人不知道红星·美凯龙。它自1986年创业以来,始终以建设温馨、和谐的家园,提升消费者的居家生活品味为己任,至今已在北京、上海、天津、南京、长沙、南昌、济南、东营、常州、无锡、扬州、徐州、连云港、重庆、石家庄、洛阳等25个城市开办了39家商场。2006年,红星·美     

2006年度经典船型回顾

"Emma Maersk"号集装箱船 这艘由丹麦欧登赛造船厂交付给马士基公司的集装箱船可谓是当今世界上最大的集装箱船,其载重量约为157000t,标准装箱量为11000TEU,实际设计装箱量则为13500～14500TEU,包括1000个冷藏箱.该船总长397m,船宽56m,船深30m,吃水15.5m,航速25.5 kn以上.主机采用14缸W(a)artsil(a) RT-fiex 96C型柴油机,转速102r/min时功率80080kW.     

中国股市不需要英雄

中国证监会主席肖钢先生被传辞职,随后他不得不出面辟谣.这两年A股每遇大震荡周期,关于肖钢先生的传言就层出不穷. 熔断事件发生后,有人拿肖钢2012年接受香港凤凰卫视采访的言论开涮.肖钢在采访中坦诚数学不好,一心想学中文,却阴差阳错进入金融业.这次采访已成为他的噩梦,每个表情与每句话都被拿出来仔细分析,在市场的涮锅中被涮成一个个笑话,似乎肖钢这几句话就注定了中国股市的没落前景.     

威鹿在成长中壮大

一、项目背景 威鹿(中国)有限公司,创建于1989年,拥有固定资产近2亿,是一家集开发、生产、销售为一体的中外合资企业,拥有"威鹿男装"品牌系列服饰,2006年3月荣获中国驰名商标.现已成功在北京、上海、四川、重庆、湖南、湖北、辽宁、黑龙江、浙江、广东等各大中城市设立了20多家营销中心及办事处机构,并以全新的威鹿男装建立了全国专营连锁网络.     

“小胖”机器人炼成记

2000年,怀揣创业梦的巍然从厦门集美大学机械设计及制造专业毕业后,成为创业大军中的一员,先后涉足广告传媒、保健品、智能家电等行业.不同行业的创业经历培养了魏然敏锐的市场嗅觉.2014年底,经过市场调研后,魏然瞄准了服务机器人产业,并于2015年2月成立了北京进化者机器人科技有限公司.     

LNG船市场走势分析

当前,国际社会对煤热电站环境污染和核电站安全性日益担心;与此同时,原油价格已突破70美元/桶,许多国家对清洁、高效、廉价的天然气需求快速增加.如韩国、日本和地中海地区国家对天然气需求量快速增长,中国、印度、美国和加勒比海地区国家也开始大量使用天然气.     

中日韩造船: 谁扬优势谁称雄

按英国克拉克松研究公司公布的造船产量(修正总吨)计算,近两年世界前六位造船国产量所占份额分别是:第一位韩国,2004年占世界份额34.1%,2005年占世界份额35.8%:第二位日本,2004年占世界份额32.9%,2005年占世界份额31%:第三位中国,2004年占世界份额11%,2005年占世界份额13.3%;第四位德国,2004年占世界份额3.7%,2005年占世界份额4.1%;第五位意大利,2004年占世界份额3.2%,2005年占世界份额1.5%;第六位波兰,2004年占世界份额2%,2005年占世界份额2.2%.     

人民银行应设立残损币兑换点

《人民银行法》第二十条"残缺,污损的人民币,按照中国人民银行的规定兑换,并由中国人民银行负责收回,销毁."因此,回收残损币是人行的份内之事.目前残损币的回笼销毁过程是,先由客户在各商业银行兑换,再由各商行整点后上缴人行,最后由人行复点销毁.这种做法让商行做了重复业务.各商行付出人力,物力,但不产生任何效益.因此人行应改革残缺,污损币由商行兑换的做法.这样于国于民都是一件大好事.     

重建友谊商店 赌王受挫

<正>奥运会的火炬都快到家门口了,叱咤风云的澳门赌王也没能成为友谊商店的神笔马良,把当年PTW设计的一纸蓝图化为现实。40亿元投资项目搁浅,友谊商店重生难倒澳门赌王何鸿燊。北京长安街沿线两侧的商场历来生意兴隆。但多年来,总有一家商店与众不同,在那里,营业员长期比顾客还多,货     

浅析客户服务的沟通技巧

21世纪,我国企业已经不再单单关注产品的生产和销售,而是更加关注服务,因为优质的客户服务意味着它给企业的产品带来了更多的增值空间,也大大增强了企业品牌影响力.但是优质服务最终依靠什么实现呢?本文认为沟通决定了客户服务的效果,并在文章中就客户服务中如何进行有效沟通从服务的各个层面进行了四方面的详细阐述.文章内容覆盖面广,分析角度多样,对提高客户服务的质量具有相当的实用价值.     

中国会计国际化与会计盈余的价值相关性

Using financial reports of AB-share listed companies in China from 1996 to 2003, this paper attempts to evaluate the impact of accounting internationalization in China by comparing time serial value-relevance differences between Chinese Accounting Standards (CAS) and International Accounting Standards (IAS). Empirical evidence from relative information content test indicates that unexpected earnings reported under IAS have more information content to A-share investors than those under CAS. However, the relative value-relevance of IAS is weakened through the accounting internationalization process. Moreover, empirical evidence from incremental information content test shows that the incremental value-relevance of IAS is also weakened through the accounting harmonization process. Further empirical evidence demonstrates that CAS earnings appear to substitute for CAS earnings in the valuation process to the extent to which CAS is harmonized with IAS.      

与国际持续趋同：国际板选择会计准则的基础

通过对我国会计准则与国际财务报告持续趋同会降低国际板会计准则选择难度问题分析，发现加快实现我国会计准则与国际持续趋同，是促使国际板选择我国会计准则的条件，是有利于保护国际板各方利益相关者利益的重要举措，也可为中国的投资者便捷地评判投资对象与作出决策提供依据。     

Family Control,International Accounting Standards,and Access to Foreign Banks: Evidence from International Entrepreneurial Firms

This article aims to understand if a change in accounting standards offers new avenues for helping entrepreneurial firms, especially those family‐controlled ones, to obtain debt financing from foreign banks. We find that amid the global wave of adopting International Accounting Standards (IAS), family‐controlled firms tend not to voluntarily switch from local generally accepted accounting principles to IAS. After self‐selection issues are taken into account, furthermore, entrepreneurial firms adopting IAS experience less difficulty accessing loans from international banks. However, IAS adoption differentially influences private firms, family owned versus nonfamily controlled, in terms of their access to debt capital.     

贯彻执行新会计准则推进城市商业银行稳健发展

财政部颁布的新会计准则是为适应新形势下国内外经济环境发展需要而作出的重大会计改革决策,其最重要的特征在于实现了与国际会计准则的趋同。新会计准则对城市商业银行面临四大挑战,城商行必须以建立健全保证新准则实施的配套制度,组织全方位、多层次培训,提高会计人员的执业能力,加强新准则实施的研究等为对策,从而推进城商行稳步发展。     

Ethical judgments on selected accounting issues: An empirical study

This study investigates the judgments made by accounting majors when confronted with selected ethical dilemmas that pertain to accounting practice. Drawing upon literature in philosophy and moral psychology, it then examines these judgments for potential gender differences. Five case studies, each involving a specific ethical dilemma that a practicing accountant might face, were administered to 151 acounting majors (males = 67; females = 84), in four sections of intermediate accounting II at a large, state university. The results suggest that although the vast majority of participants wouldnot engage in unethical behavior, a reasonable opportunity exists to improve the participants' ethical awareness. The results do not, however, support the existence of gender differences in ethical judgments. Keith G. Stanga is Distinguished Professor of Accounting at the University of Tennessee, Knoxville. His most recent publications include a book, Intermediate Accounting(3rd edition, Harcourt Brace Jovanovich, 1989, 1486 pp.), and articles published in the Journal of Accountancy, Accounting and Business Research, Accounting Horizons,and Advances in Accounting.Professor Stanga's teaching and research interests are in financial accounting. His most recent research topics have included the relevance of segment cash flow reporting, the Financial Accounting Standards Board's conceptual framework, and the last-in, first-out method of inventory costing. Richard A. Turpen is an Assistant Professor at The University of Tennessee, Knoxville. His primary teaching interest is in financial accounting, while his research focuses mainly on competitive issues in the market for audit services. Professor Turpen has published most recently in Auditing: A Journal of Practice & Theory.     

The Investment Performance of Socially Responsible Investment Funds in Australia

Interest in the notion of the possible financial sacrifice suffered by socially responsible investment (SRI) fund investors for considering ethical, social and environmental issues in their investment decisions has spawned considerable academic interest in the performance of SRI funds. Both the Australian and international research literature have yielded largely mixed results. However, several of these studies are hampered by methodological problems which can obscure the significance of reported results, such as the use of small sample sizes, inconsistencies in the time frames selected to analyse performance and different modelling frameworks used to estimate investment returns. This study attempts to redress some of these issues by investigating the returns performance of 89 ethical funds in Australia over the period 1986–2005. Using a multi-factor CAPM model [Fama, E. F., and K. R. French (1996) J. Finance 51(1), 55] (which controls for factors such as size, book-to-market value and momentum) we find that ethical funds significantly under-perform the market in Australia, particularly in the most recent 5 years of our sample period (2000–2005). Risk adjusted returns (using Jensen’s alpha) indicate that average annual underperformance is around 1.52% in the 2000–2005 period for our sample and .88% over the whole sample period. Our results contrast with many previous studies (both Australian and international), which have not found statistically significant differences in the performance of ethical funds relative to market benchmarks and/or a matched sample of conventional funds. Stewart Jones is a Professor of Accounting with the University of Sydney, appointed in 2001. His research interests embrace credit risk modelling, capital markets research, standard setting and accounting theory. Sandra van der Laan is a lecturer in the Discipline of Accounting at the University of Sydney. Her research focuses on accounting as a social discourse and accounting as a mechanism to discharge a broad range of corporate accountabilities. Geoff Frost is an Associate Professor of Accounting at the University of Sydney. His research interests include corporate social responsibility and ethical investment. Janice Loftus is a senior lecturer in accounting at the University of Sydney. Her current research interests include financial accounting and corporate social responsibility reporting.     

The Social Norms of Tax Compliance: Evidence from Australia,Singapore, and the United States

Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. Donna D. Bobek is an Associate Professor in the Kenneth G. Dixon School of Accounting at the University of Central Florida. Her research focuses on taxpayer and tax professional judgment and decision-making, with an emphasis on ethical decision-making. Donna has published in a number of academic journals including Accounting, Organizations & Society, Behavioral Research in Accounting, the Journal of the American Taxation Association, Advances in Taxation and Advances in Behavioral Accounting Research. John T. Sweeney is the Ted Saldin Distinguished Professor of Accounting and the Chair of the Department of Accounting at Washington State University. His research interests include accounting ethics and organizational justice. He has published in a number of accounting research journals, including Accounting, Organizations, & Society, The Accounting Review, Behavioral Research in Accounting, the Journal of Accounting & Public Policy, the Journal of Business Ethics, and Research on Accounting Ethics. Robin W. Roberts is the Al and Nancy Burnett Eminent Scholar and Director of the Kenneth G. Dixon School of Accounting at the University of Central Florida. His recent research focuses on ethics and regulation in the accounting profession and on corporate social responsibility. Robin has published in a number of academic journals including Accounting and the Public Interest, Accounting, Organizations & Society, Advances in Accounting, Auditing: A Journal of Practice & Theory, Critical Perspectives on Accounting, Journal of Accounting and Public Policy, Journal of Accounting Research, Journal of Business Ethics, Public Budgeting, Accounting & Financial Management, and Research in Governmental and Nonprofit Accounting.     

An Examination of the Structure of Executive Compensation and Corporate Social Responsibility: A Canadian Investigation

We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal 42(5), 564–578 ; Kane, E. J.: 2002, Journal of Banking and Finance 26, 1919–1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives’ compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., S. Dow and K. Argheyd: 2003, Journal of Business Ethics 45(4), 341–359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives’ welfare with that of the “common good”, which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review 69, 751–846; Zalewski, D.: 2003, Journal of Economic Issues 37(2), 503–509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed.Lois. Mahoney is an Assistant Professor at Eastern Michigan University. Her research is focused in the areas of ethics and accounting information systems. She has published in ethics and accounting journals including Journal of Business Ethics, Business Ethics Quarterly, Research on Professional Responsibility and Ethics in Accounting, Information and Organization. Dr. Mahoney has received several research awards, including Best Paper award at the Seventh Symposium on Ethics Research in Accounting. Dr. Mahoney is also actively involved in the American Accounting Association.Linda Thorn is an Associate Professor at York University in Toronto Ontario. Her research focuses on ethical decision making, the ethics of accountants and accounting students and ethical aspects of accounting information. She has published in ethics and accounting journal including among others, Business Ethics Quarterly, Journal of Business Ethics, Contemporary Accounting Research, Behavioral Research in Accounting and Audit: A Journal of Practice in Theory.     

新会计准则对上市公司盈余管理的影响分析

新会计准则实现了与国际权威会计准则的"实质性趋同".它作为完善中国资本市场的配套法规体系建设的重要内容,对上市公司的盈余管理有着很大的约束作用,对于规范我国资本市场、保护投资者和社会公众利益有着重要意义.然而,新会计准则还有许多有待成熟与改善的地方,既要求不断引入西方先进理念来完善我国会计准则体系,更要充分结合我国实际,制定出适宜我国市场环境的会计准则体系,以期达到平衡利润、稳定股价、合理避税等目的.从而实现管理当局的经营目标以及企业价值和股东财富的最大化.     

Accountants’ Value Preferences and Moral Reasoning

This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed.An earlier version of this paper was presented at a workshop at Bentley College and we have greatly benefited from participants comments, especially those of Jean Bedard, Marty Howe, James Hunton, Mark Nixon, and Jay Thibodeau.Mohammad J. Abdolmohammadi is the John E. Rhodes Professor of Accountancy at Bentley College. Having interest primarily in behavioral auditing and ethics research, professor Abdolmohammadi has published extensively in Accounting and Business Research, The Accounting Review, Advances in Accounting, Auditing: a Journal of Practice and Theory, Behavioral Research In Accounting, Contemporary Accounting Research, Journal of Business Ethics, Teaching Business Ethics, and Organizational Behavior and Human Decision Processes among others.C. Richard Baker is Professor of Accounting at Adelphi University. His primary research interests are in regulatory, ethical and disciplinary aspects of the public accounting profession. He has published over fifty journal articles in accounting and ethics research.