财务会计概念框架结构国际比较与启示

财务会计概念框架是由目标和相互关联的基本概念组成的连贯的理论体系,具有连贯、协调和内在一致性。内容主要涉及财务报告的目标、财务信息的质量特征、会计要素的划分、会计要素的确认、计量、列报和披露原则等。财务会计概念框架可以评价现有会计准则,指导未来会计准则的制定。本文通过对美国、英国、IASB、澳大利亚、加拿大、韩国、日本及我国的财务会计概念框架进行比较评价,发现各国概念框架体系结构及具体内容的不同,并分析了产生差异的背景原因,以期为我国构建财务会计概念框架提供借鉴参考。     

Movie release strategy: Theory and evidence from international distribution

Choosing the right time to release a new movie may be the difference between success and failure. Prior research states that the “bigger” a blockbuster is, the more likely it is (and should be) released during a high‐demand week. We present a theoretical framework which is consistent with this observation but adds a rather surprising theoretical prediction: among non‐blockbuster (i.e., niche) movies, everything else constant, the greater a movie's appeal, the more likely it is released during a low‐demand week. In other words, the relation between movie appeal and high‐demand‐week release is U‐shaped: it decreases at low levels of overall appeal (niche movies) and increases at high levels of overall appeal (blockbusters). We provide intuition for this novel result and argue that it is robust to a number of changes in functional form assumptions. We then show that the theoretical results are consistent with the evidence from an extensive data set on international releases. Specifically, we run a series of movie‐country‐pair regressions with high‐demand‐week‐release as a dependent variable and exogenous shocks to the movie's appeal as an explanatory variable. As predicted by theory, the regression coefficients have opposite signs for the blockbuster and non‐blockbuster cases.     

钢铁企业应对市场的低成本战略

文章从大型钢铁企业的角度出发,结合广西柳州钢铁(集团)公司的实际情况,论述如何通过价值管理、精细化管理、发展低碳经济、循环利用资源等途径,实现钢铁企业的低成本战略,以增强企业的综合实力,并有效抵御市场风险。     

Foreign Direct Investment from Emerging Markets to Africa: The HRM Context

In this article, we explore what determines the decisions of emerging‐market multinational corporations (MNCs) to invest in Africa and whether this is any different from their counterparts in mature markets, focusing on the HRM context. More specifically, we explore the effect of potential host‐country wages, local capabilities, and the relative rights of owners versus workers on foreign direct investment (FDI) decisions, as well as other relevant factors such as mineral resources and corruption. We found that emerging‐market MNCs were not deterred by relatively weak property owner rights (as indeed, was also the case for their counterparts from mature markets); hence, any weakening of countervailing worker rights is unlikely to unlock significant new FDI. However, emerging‐market MNCs were more likely to invest in low‐wage economies and did not appear to be concerned by local skills gaps; the latter would reflect the relative de facto ease with which even partially skilled expatriate labor can be imported into many African countries. At the same time, a reliance on low‐wage, unskilled labor, coupled with the extensive usage of expatriates, brings with it a wide range of challenges for the HR manager, which a firm committed to cost‐cutting may lack the capabilities to resolve. © 2014 Wiley Periodicals, Inc.     

Antecedents and organizational consequences of family supportive supervisor behavior: A multilevel conceptual framework for research

Family supportive supervision has emerged as an important prerequisite for effective work-family integration and employees' well-being. Scholars are addressing the need to develop family supportive managers and have introduced a new construct and measure, ‘family supportive supervisor behavior’. So far, little attention has been focused on the underlying behavioral process and managerial characteristics that triggers family supportive supervisor behavior. In response, a multilevel conceptual framework is developed that identifies individual-level and contextual-level factors that would predict managers' overall tendency to engage in family supportive supervisor behavior. The consequences of family supportive supervisor behavior on organizational outcomes such as the subordinate and the team level and its practical implications are outlined. In presenting a multilevel conceptual framework for family supportive supervisor behavior, a research agenda is proposed that can guide future researchers in the field of family supportive supervision.     

从内部资本市场角度分析新兴市场企业集团多元化

活跃于高速发展的市场经济环境中的多元化企业集团,是现代新兴市场中的主导性企业组织,新形势下从内部资本市场角度对新兴市场企业集团多元化展开研究,具有十分重要的现实意义和战略意义。     

Environmental Innovations and Strategies for the Development of New Production Technologies: Empirical Evidence from Europe

This study empirically investigates whether firms' improvements in energy and material efficiency are related to the extent to which external partners are involved in the development of process innovations. In particular, we distinguish three different process innovation strategies: firms may follow an ‘in‐house strategy’ and develop their innovations mainly within the firm, they may opt for an ‘external strategy’ and let mainly external partners develop innovations, or they may opt for a ‘cooperation strategy’ and develop innovations jointly with external partners. Using data of manufacturing firms obtained from the fourth Community Innovation Survey covering 14 European countries, we conduct total sample as well as industry‐ and country‐specific regressions. Our results indicate that firms following the ‘external strategy’ tend to have a lower probability of introducing process innovations leading to a marked increase in energy and material efficiency. Moreover, in contrast to extant literature, none of our results suggests that companies following a ‘cooperation strategy’ experience greater environmental innovation performance. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

社会价值、经济价值与社会企业创业策略的选择 ——基于制度逻辑理论的案例研究

社会企业在创业过程中如何选择市场逻辑与公益逻辑,以平衡社会价值和经济价值之间的冲突,促进企业的可持续发展?其作用机理是怎样的?影响不同逻辑选择背后的因素是什么?基于制度逻辑视角,以三家典型社会企业为研究对象,对上述问题进行了研究,发现:①相对于单一的公益逻辑、单一的市场逻辑,混合逻辑是社会企业最佳的创业策略,可以很好地...     

探西宁老年旅游市场发展策略

庞大的老年消费群体是西宁旅游市场的一个重要的组成部分,这一消费群体的旅游消费能力在不断增强,他们的旅游消费需求也日趋强烈,这些因素决定了西宁市老年旅游市场巨大的潜力。文章分析了西宁老年旅游市场发展条件和现存问题,探讨了西宁市老年旅游市场的发展策略。     

企业内部市场创新:基于邯钢、海尔、江动的案例研究

企业内部市场创新是内部市场的构建过程,其实质是对各组织要素的调整和重新安排。本文通过提出和界定内部市场结构,分析了一体化、相关多元化等企业战略和决策权、内部价格信息、绩效考核标准、激励机制等组织要素对企业内部市场结构的影响,发现组织要素适应企业战略,进而实现内部市场结构的应然与实然相统一是内部市场创新应该遵循的原则,并运用这一发现分析和阐释了邯钢、海尔和江动三家企业内部市场创新的具体做法。     

企业开拓农村市场的基本策略

受美国金融危机的影响,我国对外贸易额大大缩水,实体经济发展受到严重阻碍,要求我国企业把业务重心转移到内需上,而农村市场是一个有着巨大需求潜力的内需市场。文章通过对农村市场的特征和农民消费动机与行为进行分析,提出企业开拓农村市场的基本策略。     

Markets under the Microscope: Making Scientific Discoveries Valuable through Choreographed Contestations

This paper breaks new ground by revealing and conceptualizing the marketization of science as a process that transforms scientific discoveries and markets through a series of choreographed contestations: moments of valuation that occur when different social worlds collide. We follow a scientific discovery, from the moment it entered an incubator, to uncover how valuation practices and market devices enact and contest diverse social values (i.e., what is worth doing) to generate economic value (i.e., what is worth paying for) at the science‐market‐entrepreneurship nexus. In contrast with commercialization of science studies that focus on institutional arrangements, this study explicates the practices and devices used by multiple market actors to transform a scientific discovery into a marketable object. In so doing, we characterise choreographed contestations and the mechanisms through which they operate to explain how specific valuations are performed to work out innovative next steps that unfold the marketization of science.     

建筑工程质量管理策略研究

本文首先阐明建筑工程质量管理的内容,指出建筑工程中存在的问题,提出完善质量管理软硬环境的策略来提高建筑企业质量管理水平。     

家电下乡营销策略研究——以新飞电器为例

家电下乡政策给家电生产企业带来了良好的发展机会,面对潜力巨大而又疲软的农村市场,家电企业应根据农村的实际需求,制定可行的营销策略。本文对于企业的家电下乡营销策略存在的问题进行分析,在此基础上提出如下建议:产品要量身定做,价格方面要薄利多销,分销策略以三四级市场为主,促销策略要适应农村文化特点。     

Internal Markets,Management by Targets,and Quasi‐Markets: An Analysis of Health Care Reforms in the English NHS

There have been two major attempts to introduce market mechanisms into England's National Health Service: the ‘internal market’ reform project of the 1990s, and the ‘quasi‐market’ of the 2000s. Despite their similarities, the former attempt was on balance unsuccessful while the latter succeeded. This article examines and compares the outcomes of the two periods, analysing the reasons for their relative successes and failures. It goes on to highlight options for future reforms that would build on those achievements.     

企业实施品牌战略的对策

现在企业要想在经济浪潮中求生存,谋发展,就要不断树立创品牌、用品牌的意识,在对宏观经济形式、行业发展现状进行充分研究的基础上,结合自身实际情况,制订适合本企业特点的、可行的品牌发展战略,扬长避短,因势利导,才能在竞争日益激烈的市场中营造出一片美丽的绿洲。     

矿建施工企业发展与战略分析

矿建施工企业由于受煤炭市场行情影响大,企业发展战略一直受到制约,随着矿建市场的起伏波动,矿建施工企业战略越来越受到更多的重视。下面主要讨论矿建企业的总体发展战略分析。     

工程监理公司向项目管理公司转化策略研究

总结了国内工程监理公司开展项目管理工作存在的主要问题,分析了工程监理公司开展项目管理工作具备的主要优势。并以此为依据,给工程监理公司向项目管理公司转化提出了一些可借鉴、可操作的策略和建议。     

工程监理公司向项目管理公司转化策略研究

总结了国内工程监理公司开展项目管理工作存在的主要问题,分析了工程监理公司开展项目管理工作具备的主要优势。并以此为依据,给工程监理公司向项目管理公司转化提出了一些可借鉴、可操作的策略和建议。     

企业青年人才培养的科学策略分析

随着社会经济的发展,企业所面临的市场竞争环境更加激烈,从本质上来说,企业之间的竞争即知识和人才的竞争。青年人才属于助推企业持续发展的重要资源,也是促进企业改革创新的中坚力量。基于此,企业必须要充分认识到青年人才培养的必要性,采取有效策略开展好此项工作。论文结合实际工作对此问题展开了探讨。