克服流程改进“7宗罪”

任何行业任何规模的公司都已渐渐明白他们需要改进业务流程,包括产品开发、订单履行、计划、分销、账务处理、招聘、客服等流程。每个人都在做着——或至少是在谈论如何做——“流程改进”、“流程再设计”、或“流程再造”。如同采用其它的绩效改进努力一样,多数的组织都明确表达了对流程改进所期待的成果：节约成本、质量改进、压缩周期时间。     

对纳税服务需求的调查与思考

通过对纳税服务需求的介绍,阐述纳税服务的主要内容和存在的一些问题,对优化纳税服务进行简单分析,并提出改进措施。     

如何更好地理解石油市场

石油价格在过去六个月暴跌引发了广泛的讨论,其中不乏阴谋论。虽然这些解释都非常有创意而且有趣,但我们认为只有通过分析供给、需求、经济表现以及成本竞争力,才能更好地分析形势。很多人预测到强劲的供给增长,但我们认为最意外的因素是需求不足——每天的需求量低于某些预测60万桶左右。石油供给连续三年增长,这主要来自北美。但到2014年中,全球需求疲软已经非常明显。一旦需求供给相互作用,石     

掌握全局

过往从事中层会计工作的财务总监只集中关心数字，但时至今日，他们的工作范围扩大了，担当的角色更为重要。本文阐述了这个岗位职责的转变，以及香港会计师公会将怎样协助会员发展这方面的技能及富有挑战性的工作。     

Does reputation of sponsors matter in IPO? Evidence from Hong Kong

Contrary to other markets where underwriters perform a combined role of underwriting and sponsoring in an Initial Public Offering (IPO), IPO issuers in Hong Kong must appoint at least one sponsor in addition to the underwriters. The splitting of the single role of underwriters into two separate ones offers an ideal setting to disentangle the effects of the two roles and to examine which of the two roles—sponsor or underwriter—is more important in explaining IPO underpricing and initial volatility in the Hong Kong equity market. Interestingly, our findings provide supportive evidence that the sponsor reputation does matter in an IPO and it is even more significant than the underwriter reputation in explaining the IPO underpricing phenomenon. Given the recent high-tech fervor, our research goes deeper to examine specifically the role of sponsors on high-tech firms, with results indicating that the reliance on sponsors is higher for traditional issuers than for technology firms. We further discover that sponsors and underwriters are playing substitution roles rather than complementary roles. In order to examine the regulatory policy impact, our research also compares the role of IPO sponsors before and after the launch of the new sponsor regulatory regime in 2013. The empirical findings lend support to our argument that after the launch of the new regulations, public awareness of sponsors is raised, respect towards more reputable sponsor increases, and thus, the role of sponsors becomes more important than before.     

我国智慧物流与综合交通运输协同发展研究

在阐述智慧物流和综合交通发展现状的基础上,运用协同学、组织管理理论,描述了智慧物流与综合交通协同发展的运行模式,并着重分析了限制二者协同发展的因素,主要包括管理体制与目标的制约、市场监管与培育的制约、系统内外运营能力的制约、配套设施系统的制约以及科研与信息化建设的制约,最后搭建二者协同发展的管理模式,期望能助力智慧物流与综合交通的协同发展。