企业并购运作下的价值评估

资产评估在企业并购重组中的作用日趋重要。目前我国并购中对企业价值评估还存在诸多误区,违背了市场规律,干扰了正常的市场交易秩序,本文从我国企业并购运作下目标企业价值评估存在的问题入手,对并购中的企业价值评估提出了相关建议。     

论企业并购中人力资源整合冲突管理

随着我国改革开发的逐渐深入及全球化经济市场的发展,越来越多的企业被卷入到了企业并购的浪潮中,人力资源管理作为企业管理的重要内容,对如何整合并购企业及企业真正实现并购有着极其重要的意义。本文从人力资源整合对企业并购的意义入手,分析了企业并购中人力资源整合出现的冲突及误区,提出了关于企业并购中人力资源整合管理的若干思考。     

并购能否有效增强我国企业竞争力?

通过与国外成熟的并购理论和操作实践对比,本文从企业竞争力角度重新审视我国企业并购重组的动机、行为和效果。逐一剖析目前我国企业并购活动中出现的企业和政府方面的行为误区,揭示其背后的思想根源,并试图探索有利于增强我国企业竞争力的并购之路。     

我国企业跨国并购的整合风险及应对之策

近年来,我国企业在实践“走出去”战略的过程中,大胆尝试跨国并购,颇有收获。但是,不少企业在跨国并购整合风险的问题上存在着理论和实践误区,它们常常仅关注并购本身,轻视整合,从而使不少前景看好的并购,最终以失败告终。因此,本文借鉴国际企业的并购经验,联系我国企业跨国并购的实践,拟就我国企业跨国并购的现状、特点、整合风险及对策,做一探讨。     

基于核心竞争力理论的企业并购行为的研究

在经济全球化进程进一步加快的情形下，并购活动越来越频繁。通过对国内外并购实例看，战略并购能够迅速培育或提升企业的核心竞争力。但是，企业在并购过程中，应避免走入多元化经营、横向并购、技术至上、静态看待核心竞争力和缺乏整体优势认识等误区，要对并购双方做全面了解，明确并购目的，并注重并购后的整合。     

我国企业并购中人力资源整合常见误区

本文对我国企业并购的人力资源整合过程中常见的六个误区进行了分析,并提出了一些对策 。     

培训论坛信息

中外企业的发展经验表明，企业并购活动中至少有50％以失败而告终，无法达到其原定的目标，甚至使企业陷入困境。究竞是什么原因导致如此高的失败率？从失败中可以吸取哪些教训？究竟有哪些战略问题必须予以充分考虑，从而避免并购中的误区和陷阱．使得并购得以成功进行？     

并购企业的人力资源整合模型研究

并购成为企业获得战略竞争力的一种新的重要的战略手段,如今越来越广泛地被使用,然而对于并购企业人力资源的有效整合成为了一个新的难题.本文从人力资源整合误区入手,提出了人力资源整合模型,并就有效实现模型进行了策略探讨.     

谈企业并购中尽职调查的误区

企业并购作为21世纪投资的重要方式,在全球经济发展中发挥着重要作用.然而失败的并购案例时有发生,其中最主要的原因之一就是欠缺一个合格的尽职调查.本文详细分析了尽职调查工作中的误区,以期对今后的并购案例有所启示.     

中国企业跨国并购的现状分析与战略思考

企业并购是企业实现快速发展、开展全球化经营的主要手段，也是获取其他企业技术、市场等资源的重要战略工具。随着经济危机的爆发和深化，中国这个昔日的“产品生产者”正变为最富有但也最勇猛的“资本输出者”。在产业角色和处境上，没有正确的目标就永远难达彼岸，众多在零战略、伪战略指引下失败的海外并购企业，无一不是遭遇战略缺位的诅咒。它们的战略集体误区在哪里？本文将在中国企业跨国并购现状的基础上对并购的整合战略进行分析。     

纳米技术在聚烯烃中的研究进展

综述了聚烯烃纳米复合材料的优点、使用价值和近年来国内外聚烯烃纳米复合材料的研究进展，并介绍了无机粒子／聚烯烃复合材料和粘土／聚烯烃复合材料，重点阐述了粘土与聚乙烯、聚丙烯纳米复合材料的制备方法及粘土／聚烯烃纳米复合材料插层热力学分析，对目前聚烯烃纳米复合材料存在问题及发展前景进行了探讨。     

Developments in Consumer Protection in India

This paper surveys the major developments in the field of consumer protection in India since 1984, when the statutory provisions for regulating unfair trade practices were incorporated for the first time.Among the developments described in the paper is the strengthening of provisions for consumer protection through amendments to the Act regulating restrictive and monopolistic trade practices (the MTRP Act). Public-sector undertakings and co-operative societies have been brought within the purview of the Act, and consumers have obtained the right to participate in inquiry proceedings before the MRTP Commission.Consumers and their associations have been given the right to seek redress of grievances arising out of the violation of certain pieces of legislation, including the Drugs and Cosmetics Act. The Consumer Protection Act, 1986, was enacted in order to provide speedy and inexpensive redress of consumers' grievances. Redress can now be sought before any consumer court also for negligence or deficiency in medical services.The Bureau of Indian Standards Act, 1986, has strengthened the measures for the standardisation and quality control of manufactured goods.A Consumer Welfare Fund has been set up to provide financial assistance to voluntary consumer organisations and for the general development of consumer movement in the country. A spurt in voluntary consumer organisations in different parts of the country can also be observed.Other developments include the establishment of a separate Department of Consumer Affairs in the Union Government and the setting up of a Consumer Product Testing Laboratory.     

关于我国资产证券化若干问题的探讨

资产证券化是一项复杂的金融工具创新,引进和实施这种新型的融资工具需要大量的配套工作。我国实施资产证券化需要解决特设机构的设立、基础资产的选择、破产隔离、信用增级、会计处理、税收政策以及立法和监管等方面的问题。     

Healthy Investments in Investing in Health

This article discusses socially responsible investing (SRI) and tobacco. SRI allows investors, both institutional and individual, to express their concerns and make their social and ethical stands known to the companies they invest in and patronize. The tobacco industry is active in every country on the globe and generates huge profits, while tobacco use is responsible for 4 million deaths every year.The authors explore past and current views on investment in tobacco, partly based on a survey conducted by the Tobacco Free Initiative of the World Health Organization (WHO). There is clearly a trend toward divestment from tobacco for both ethical and financial reasons. Tobacco-free investments can be both ethically sound and financially profitable.     

Economic Keywords in 2007 in China

RMB exchange rate The exchange rate of Renminbi,the Chinese currency, witnessed an appreciation of around six percent to one U.S. dollar this year. On December 13, the central parity rate stood at RMB 7.3568 against one dollar,according to the Chinese Foreign Exchange Trading System, breaking the 7.36 mark.     

Conflict in Supplier–Retailer Relationships in the Brewery Industry in Cameroon

The authors develop a theoretical framework to explain conflict in supplier–retailer relationships. In addition to traditional influence strategy variables, the framework links conflict to retailer dependence and supplier formalization. The framework is empirically tested in the Cameroonian brewery industry. The findings support the view that channel conflict is inversely related to retailer dependence and supplier formalization. Contrary to expectations, the use of noncoercive influence strategies (information exchange and recommendations) has no significant effect on conflict, while, as expected, the use of coercive influence strategies (threats and promises) increases conflict.     

粤北山区砖园仓储粮机械通风应用研究

在砖园仓机械通风应用试验中,正确运用理论计算,精确得出通风技术数据,依此设计通风系统,结果表明：在实仓运行中,检测的主要技术参数和设计值基本相符,经136h通风,粮温从38℃降至13℃,吨粮降温耗电0.011℃,降温好、电耗低,证明设计方法正确,符合南方稻谷产区,解决了基层普遍存在的砖园仓机械通风盲目设计问题,为规范设计作出了示范,验证了粮层压力正确计算方法。     

Injuries in different socio-economic groups in Finland

Introduction. Suicides are a hidden and unrecognized epidemic in the Indian region, affecting predominantly younger age groups. Information on causative risk factors and mechanisms is not available in the country, which is crucial for designing intervention programmes.

Objectives. To identify and quantify risk factors for completed suicides in the city of Bangalore.

Methods. A case–control study was conducted with the families of 269 completed suicides and 269 living controls within the broader population of the city using psychological autopsy methods.

Results. The study has shown that several factors in the areas of family, marriage, education, occupation, general health, mental health and absence of protective factors contribute significantly for suicides. The cumulative and repetitive interaction of several factors in a complex manner results in suicides. The significant factors were presence of previous suicidal attempt in self (odds ratio (OR) = 42.62), interpersonal conflicts and marital disharmony with spouse (OR = 27.98), alcoholism in self (OR = 23.38), presence of a mental illness (OR = 11.07), sudden economic bankruptcy (OR = 7.1), domestic violence (OR = 6.82) and unemployment (OR = 6.15). Individuals completing suicides did not have a positive outlook towards life, problem-solving approaches and coping skills.

Conclusion. The observed findings are at variance with suicidal causation in the West in some areas operating in a different sociocultural and economic environment. The intervention strategies should include prioritized macro and micro level efforts aimed at individual, family and society.