国有企业生命周期决定因素及其理论模型的构建

文章通过企业生命周期一般理论模型的回顾,进而考虑到国有企业的性质,决定国有企业生命周期的关键要素分析,在此基础上提出国有企业生命周期理论模型。该模型区分了国有企业生命周期决定因素的紧变量和慢变量,为揭示国有企业生命周期的本质和关键影响因素提供了理论依据和科学的方法。     

Spatial welfare economics versus ecological footprint: modeling agglomeration,externalities and trade

A welfare framework for the analysis of the spatial dimensions of sustainability is developed. It covers agglomeration effects, interregional trade, negative environmental externalities, and various land use categories. The model is used to compare rankings of spatial configurations according to evaluations based on social welfare and ecological footprint indicators. Five spatial configurations are considered for this purpose. The exercise is operationalized with the help of a two-region model of the economy, that is, in line with the ‘new economic geography.’ By generating a number of numerical ‘counter-examples,’ it is shown that the footprint method is inconsistent with an approach aimed at maximum social welfare. Unless environmental externalities are such a large problem that they overwhelm all other components of economic well-being, a ‘spatial welfare economic’ approach delivers totally different rankings of alternative land use configurations than the ecological footprint.      

Premiummarken im Sortiment des Einzelhandels — Erscheinungsformen und Entwicklungsperspektiven

Das Führen von Premiummarken bietet dem Einzelhandel unter den aktuellen Marktbedingungen nicht nur M?glichkeiten einer individuellen Akzentuierung und Differenzierung von Sortimenten, sondern auch interessante Entwicklungsperspektiven.Wesentliche Herausforderungen bestehen dabei in einer zielgruppenbezogenen Entwicklung von Premiummarkenstrategien sowie in einer st?rkeren Professionalisierung der Markenführung.     

积极探索不断创新提高对非执业会员的管理服务水平

对非执业会员的管理服务工作是注册会计师行业自律管理体制建设的重要内容,也是新时期行业发展和协会建设工作的重点之一。如何做好这方面的工作,提高对非执业会员的管理服务水平,我们省注协通过实践和探索有以下一些体会。摸清底数,掌握非执业会员基本信息由于非执业会员分布广泛,人员变动较大,协会又没有完整的会员信息资料,从而无法与大多数非执业会员沟通和联系,更谈不上加强管理和服务。针对这种情况,协会秘书处认为首要工作就是通过非执业会员重新登记,了解现状,摸清底数。为此,我会精心设计了《吉林省注册会计师协会非执业会员登记表…     

IFRS 4 Insurance Contracts — verbesserte Versicherungsrechnungslegung?

IFRS 4, issued at March 31^st, 2004, represents phase I of the IASB project on insurance accounting enabling insurance companies in the European Economic Area to prepare their financial statements according to IAS/IFRS by providing basic rules. The incentives resulting from the ?temporary“ declaration are rather complex; IFRS 4 contains only few provisions including temporary choices in accounting treatment. Although phase II of the insurance project dealing with insurance liabilities and other actuarial positions is rather well predictable in many respects the IASB keeps a significant scope of discretion for this phase. IFRS 4 does not represent a self-contained accounting concept; the asset and the debit side of the balance sheet are not coordinated, the former is characterized by a significantly higher volatility. IFRS 4 merely aims at ?limited improvements to accounting (…) for insurance contracts“. This moderate objective can be regarded as accomplished. Some of the new mandatory regulations, however, are internationally controversial issues. The effects of IFRS 4 on the price of shares and the cost of capital of insurance companies represent a worthwhile issue for research. Increased transparency, especially due to additional disclosure requirements, and enhanced volatility are opposing each other, and it is rather difficult to assess which effect will predominate under which circumstances.     

Financial Constraints and Other Obstacles: are they a Threat to Innovation Activity?

Summary  In this paper we examine the importance of financial and other obstacles to innovation in the Netherlands using statistical information from the CIS 3.5 innovation survey. We report results on the effect of these obstacles on the firms’ decision to abandon, prematurely stop, seriously slow down, or not to start an innovative project. These results are compared with those from other studies in the Netherlands and other countries. We end with a discussion of policy measures that have been taken to overcome, or at least attenuate these obstacles, such as R&D tax incentives, venture capital financing and policy mix packages.      

Why “service”?

“Service-dominant logic” appears to have found resonance in the marketing community since its introduction as the evolving, “new dominant logic” in the Journal of Marketing (Vargo and Lusch 2004a, Journal of Marketing, 68, 1–17 (January)). But, on occasion, so has the question of whether the concept “service” captures the essence of the new logic. This article addresses the role of “service” as the heart of value-creation, exchange, markets, and marketing, as well as its considerable implications for research, practice, societal well-being, and public policy. The purposes are both to clarify the issues and to foster the continuing dialog around the service-dominant logic for marketing, as well as for other disciplines.