Neue Konzepte für das Controlling der Zukunft

Die Rahmenbedingungen des Controlling haben sich tiefgreifend gewandelt, ohne dass dies vom traditionellen Controlling ausreichend nachvollzogen worden w?re.     

Wildlife trafficking: Focusing on the entire supply chain

Fueled by her first-hand experiences with caring for wildlife, and the realization that efforts at fighting crimes against wildlife have hitherto been focused mainly on the supply side of wildlife trafficking, the author makes a case for a renewed focus on both the supply and the demand sides as well as the intervening link between them that facilitates such trafficking. After an engaging introduction, she discusses each of the above three parts in detail and concludes that a strategy involving the same intense focus on each of the three parts is sorely needed to eradicate crimes against wildlife. In the process, she argues that the adoption of the “carrot” approach would be far superior to the “stick” approach in achieving long-term success, and offers specific tactics pertaining to each of the three parts as actionable recommendations.     

The Globalization of Business Schools: Curriculum and Pedagogical Issues

In this article we explore the connection between learning goals, cognitive skill development, and pedagogical strategies. We identify cognitive skills that are important to students of international business, and link them to the pedagogical strategies that support them. The characteristics that impact the effectiveness of international business pedagogy are described. Finally, three university programs are used to illustrate the connection between explicit learning goals, pedagogy, and cognitive skill development.     

盈余管理、债务期限与银行债权保护——来自中国证券市场的经验证据

本文基于中国债权人保护程度较弱的现实,以2000～2007年的上市公司为样本,对银行能否利用债务期限应对企业的盈余管理行为进行了深入研究。本文发现银行无法整体上识别企业的盈余管理以授予其相应的债务期限。本文进一步将银行识别企业盈余管理行为的意愿和技术进行分离而予以单独检验。通过选择明显有舞弊嫌疑的非标准无保留审计意见企业和微利企业以控制住银行的识别技术,发现银行给予非标审计意见企业较严格的债务期限,但没有给予微利企业较严格的债务期限,说明银行有一定的识别意愿。