基于扎根理论的7天连锁酒店集团快速成长路径研究

7天连锁酒店集团自动自发的开出第一家直营店,其后在赋有企业家的个性特质郑南雁的领导下,7天连锁酒店集团为促进其更快速的发展及不断持续下去,建立起高素质的管理团队,并不断进行经营模式、IT系统等的创新和不断进步,形成7天连锁酒店集团快速成长的路径。     

浅议会计人员的基本素质

近几年来,会计诚信缺失已成为一个国际性的难题。会计诚信的缺失从大的方面讲,影响了整个社会经济的持续、稳定、健康发展;从小的方面讲,对所有者和经营者都将是一种致命的伤害。会计人员的假账真算、真账假算,使得会计数据再不能作为真实可信的依据。因此,会计人员只有树立正确的人生观、价值观和道德观,才能清醒地认识到自已肩负的重任,认识到会计诚信是会计对社会的一种基本承诺,才能客观公正、不偏不倚地把现实经济活动反映出来,为会计信息使用者服好务。     

Tourist Perception of Crowding and Management Approaches at Tourism Sites in Xi'an

Tourism crowding management is an important part of sustainable development at tourist attractions. This study seeks to recognize visitors' perceptions of crowding and then identify tourism crowding management approaches for tourism sites in Xi'an, western China. Three kinds of study, which were designed using quantitative and qualitative techniques, were undertaken in Xi'an. In the first two studies the actual numbers of visitors at component parts of five tourist attractions were recorded. Next, visitor responses to these kinds of levels of crowding were assessed. In the third study senior managers were interviewed and asked to explain their approaches to crowding management. Taken together, the information collected from the three studies helped build a model that plots the driving forces shaping tourism crowding at tourism sites.     

Tourism in China and professionalism: An insider's perspective

This paper starts with an overview of tourism development in China in the past two decades. While highlighting much of the government initiative which makes progress possible, it tries to pinpoint the primary cause of the existing problems China faces. It is the lack of professionalism, which can be found in government decision making, business management and operation, education and training. The solutions will come mainly from the inside, and one can see efforts being made by policy‐makers and the front‐line people, but it is believed that overseas professionals have a positive role to play, as they have done in China's hospitality industry in the past.     

盈余管理与企业竞争力

本文以盈余管理的客观性和中性的价值取向为基础,初步探讨了目前我国盈余管理的相关问题及对策,认为盈余管理对提高企业竞争力有着积极的作用,只有认识盈余管理的积极作用并加以正确的引导,对其有害的部分加以监控或治理,才有利于提高企业的竞争力,以确保企业可持续发展的战略。     

市场和政府:扩大内需的约束条件

七次降息未能扭转通货紧缩现象,其原因在于以间接融资为主的金融市场,利率机制自发调节存在 失灵的区域,而宏观调控缺乏运作的基础,也存在盲目性。应加快利率市场化进程,促进金融市场直接融 资的迅速发展,才能有效实现币值稳定和经济增长。     

Firm litigation risk and the insurance value of corporate social performance

This paper advances the risk management perspective that superior social performance enhances firm value by serving as an ex ante valuable insurance mechanism. We posit that good social performance is more valuable as an insurance mechanism for firms with higher litigation risks. Moreover, value generation of corporate social performance (CSP) depends on whether a firm has gained pragmatic legitimacy (i.e., a firm's financial health) and moral legitimacy (i.e., whether or not a firm operates in a socially contested industry) among its stakeholders. We find that the value of CSP as insurance against litigation risk is practically significant, adding 2 to 4 percent to firm value. But CSP is less likely to create value if the firm is in financial distress or is operating in socially contested industries. Copyright © 2013 John Wiley & Sons, Ltd.     

Does corporate social responsibility influence the corporate performance of the U.S. telecommunications industry?

This study uses a two-stage approach to explore the relationship between the operational performance of U.S. telecommunications companies and their implementation of corporate social responsibility (CSR). In the first stage, this study adopts the dynamic data envelopment analysis model to measure the efficiency of the telecommunications industry in the U.S. from 2004 to 2008. The empirical results show that the corporate efficiency of those companies that implemented CSR was higher than that of those companies that did not. In the second stage, the study adopts OLS and 2SLS to explore the influence of the execution level of CSR on performance. The results show that the Kinder, Lyndenberg, and Domini & Co (KLD) social ratings indexes are significantly and positively related to corporate performance. Finally, this study suggests ways in which corporate policy makers can enhance CSR in order to improve corporate performance in the U.S. telecommunications industry.     

近期国际石油价格回顾与预测

8月份,美国经济数据好转提振了人们对世界经济恢复前景的信心,加上国际能源机构（IEA）上调全球石油需求预估,以及美元下跌等因素的影响,国际原油价格走势较为强劲,大部分时间维持在70-75美元／桶波动。美国西得克萨斯轻质原油（WTI）、英国布伦特原油和亚洲迪拜原油的现货平均价格分别为71．05、72．83和71．34美元／桶,较7月份分别上升了6．95、8．22和6．52美元／桶。