伟创力：是什么让我们与众不同？

2010年6月5日,本刊举办的＂2009金蜜蜂企业社会责任·中国榜＂发布典礼上,伟创力成为唯一一家荣获＂金蜜蜂·员工关爱奖＂的企业。而此时,和伟创力同属电子代工行业的另一家知名企业正经历着员工连续“跳楼”的困扰。     

FOCUS: German Banks - What Role do they Really Play?

The Spokesman of Deutsche Bank's Board of Managing Directors delivered The Gilbart Lecture on Banking last year under the auspices of King's College London at an occasion sponsored by the National Westminster Bank plc and organised by the Chartered Institute of Bankers. The text of Herr Kopper's lecture is reproduced here with permission.     

What Makes an Independent Regulator Independent?

As private capital is increasingly invested in utilities across the globe, the issue of regulation and its inferace with different types of government, culture and society has become every more complex. This article focuses on the design of regulatory systems outside the US and the UK. With references to current practice in many countries, the author argues that formal regulatory independence and accountability is not always a necessary condition for effective regulation (though where feasible and effective it carries potential economic benefits). On the other hand, he also argues that an informal or advisory regulatory system may work better in some situations. In all circumstances, informal accountability and a clear understanding of the "rules of the game" are crucial for effective regulation.     

What Makes a Business Company Ethical?

Interest in ethical implications of business strategy and behaviour is on the increase around the globe and raises a number of fundamental questions which are addressed here, including what reasons a company might have for behaving ethically and what forms such ethical concern might take. Two particularly topical issues considered are the moral responsibilities of shareholders and the responsibilities of Western business to help improve the ethical quality of business in Central and East Europe.     

Introduction to Mini-Forum on German Banks

Small Business Economics -     

我们为什么成功--上海市外经贸企业协会常务副会长杨明访谈录

有人说。机遇是给那些有准备的人；我要说，机遇是给那些真正想出各种办法。真正采取行动的人。     

Mergers Among German Cooperative Banks: A Panel-based Stochastic Frontier Analysis

Based on an unbalanced panel of all Bavarian cooperative banks for the years of 1989--97, which includes information on 283 mergers, we analyze motives and cost effects of small-scale mergers in German banking. Estimating a frontier cost function with a time-variable stochastic efficiency term, we show that positive scale and scope effects from a merger arise only if the merged unit closes part of the former branch network. When we compare actual mergers to a simulation of hypothetical mergers, size effects of observed mergers turn out to be slightly more favorable than for all possible mergers. Banks taken over by others are less efficient than the average bank in the same size class, but exhibit, on average, the same efficiency as the acquiring firms. For the post-merger phase, our empirical results provide no evidence for efficiency gains from merging, but point instead to a leveling off of differences among the merging units.     

Richard Deeg,Financial Capitalism Unveiled: Banks and the German Political Economy

Small Business Economics -     

外资银行监管国际经验对我国的启示

我国已经入世,银行业将进一步扩大开放。外资银行的进入既促进了我国经济的发展,同时又不可避免地带来一些负面影响。本文分析了目前我国对外资银行监管中存在的问题,借鉴国际上的一些经验,提出了相应的建议。     

沃尔玛登陆上海后的新闻

连续4年荣登美国《财富》杂志全球500强排名榜第一位、连续9年在华拓展规模“败给”竞争对手家乐福——世界规模最大的零售商美国沃尔玛（Wal Mart），今年7月28日终于首次登陆上海市场。而此时，距离我国零售业全面对外开放，仅仅过去7个多月的时间。此前，沃尔玛中国区前总裁张嘉声，突然闪电辞职，沃尔玛中国区总裁一职，至今依然空缺，但是这只零售巨鳄在中国的扩张步伐，从进入上海的这一刻开始，已经决定进行历史性的提速。     

佛要金装--再谈销售包装之外文说明

销售包装的文字说明主要用来宣传介绍商品,以达到促进销售的目的.所以商品出口到国外,文字说明就应当使用当地通用的文字;而在这种翻译过程中有许多问题要注意,否则会影响商品的形象.下面以英文说明为例,举例说明一些应当注意的问题.     

李宁变身 这个江湖有点乱

<正>就像2008年李宁拿着火炬飞升一样,今年"李宁"的动作炫目得让人有点吃惊。从7月1日起,李宁使用近20年的经典口号——一切皆有可能,最终被一句英文所代替:Make the change。而这句尚且连对应中文翻译都没有的新口号,被认为是李宁华丽走向世界的口令,联系前不久李宁在美国的一系列动作,李宁公司的国际化之路也逐渐清晰。     

君子爱财,取之有道

天下熙熙，皆为利来；天下攘攘，皆为利往。天底下的人整日价熙熙攘攘，来来往往，都在为各自的利益忙碌着，为生活为钱财而奔波着。这在不正常年代被严加批判的东西，在市场经济社会里已成为普遍、正常的现象。     

想像创造历史

对于成功者的模仿热情抑制了对于原创商业模式的“狂野思考”,对于IPO、盈利、套现的饥渴取代了“创造历史”的冲动。殊不知这种“梦想”气质的匮乏,正是中国无法产生“伟大”IT、互联网企业的最为致命的原因     

德国多层次会计信息披露模式在我国中小企业中的运用

<正>德国会计信息披露的主要特点德国会计信息披露规范是基于企业的法律形式和规模分类的,企业法律形式、企业规模不同,就有不同的会计信息披露要求,从而形成多层次会计信息披露模式。     

迎接外资银行的挑战——中资银行提高竞争力的对策

加入WTO后,外资银行将取得“国民待遇”,广东、上海等沿海地区仍将是外资银行“逐鹿”中国市场的“桥头堡”和“心脏”地带。我国中资银行一方面可以更多地从外资银行借鉴,吸取先进的经营管理经验,提高经营管理和金融服务水平,加快商业化,现代化和国际化。另一方面,也面临更激烈的竞争,中资银行应积极面对挑战,以确保今后立于不败之地。