物业经理协会与物业经理的基本素质

加拿大的物业管理制度及法律完善,水平也相当高.物业管理历史可追溯到上世纪四十年代,物业经理这一行业规范化也有近四十年的历史.大约30%的加拿大人居住在公寓大厦,加上写字楼、商业及工业大厦等,使物业管理行业成为加拿大一个十分重要的行业,物业经理是一门专业化的职业.     

Build an Organizational Structure Based on ＂Viable System Model＂

＂Viable System Model＂, invented by Professor Stafford Beer, is unmatched in organizational theories. This model is of great help in building a unique organizational structure and system, which emphasizes on strategic decision-making, regulation and control, and can be designed. A model of decision-making by proof and verification has been built.     

The Influence of RMB Appreciation on Chinese Textile Industry

Textile industry is the biggest industry that gains foreign exchange through export in China, and the dependence rate of either export or import is high. RMB continuous appreciation brings China both chance and challenge. On the one hand, it reduces the import cost of raw materials and equipments; on the other hand, it weakens the price advantage of textile industry in China; at the same time, it promotes the transformation and the integration of textile business enterprise.     

飞架东西方商业与文化交流的桥梁——专访美国AES电力公司亚洲区总裁卞日永

他的信念与热情、知识与经验、眼光与智慧使他游刃有余地活跃于东西方两个商业与文化均截然不同的世界。作为一名亚裔美国人,现任美国AES电力公司亚洲区总裁的卞日永说,我的工作就好比一个架构桥梁的人,帮助这家美国公司更好得融合于亚洲的商业文化。东西方商业与文化的差异在某种程度上也是一种互补,我们有着共同的目的,是竞争对手也是合作伙伴。知性是一种睿智,是一种风度。在卞日永眼里所有成功的要素中,品德是成功之本。     

企业中人才引进的风险与防范措施

人才是企业保持和增强竞争力的关键,现代企业之间的竞争在一定程度上取决于人才的基本素质和能力,归根到底是人才的竞争,特别是中高级人才之间的竞争更是企业制胜的法宝。因此,企业做好人才的选、育、用、留至关重要。当今企业在引进人才中也会遇到很多风险,探究人才引进风险及推出应对风险的防范措施,值得学者们商榷。     

The Market Reaction to the Pronouncements Related to International Accounting Standards （IAS） 19R

This paper examines whether and how investors reacted to the pronouncements related to International Accounting Standards （IAS） 19R. Using a sample of 401 European firms reporting pension and retirement expense during the period of 2006-2011, this paper finds negative abnormal returns around the pension project initiation by the International Accounting Standards Board （IASB）. More importantly, the abnormal returns are more negative for firms with higher financial leverage and lower ratios of net periodic pension cost to net income, but less negative for firms in countries with weak creditor rights （CR） and infrequent use of the corridor approach under IAS 19. Additionally, the effects of financial leverage and the ratio of net periodic pension cost to net income on the abnormal returns are more pronounced for smaller firms. Overall, the results are consistent with the view that recognition of previously disclosed off-balance-sheet pension liabilities as required by IAS 19R increases debt contracting costs, and highlight the importance of considering firm size and CR in international tests of debt contracting theory.     

试论企业文化中国化

企业化作为一门成功的、行之有效的管理理论，在中国的应用存在着一个与中国传统化相融合的问题，客观地看，中国传统的本土化与企业化还是存在许多结合点的，关键是我们如何将其进行整合。     

Spatial-Temporal Changes of Housing Bubbles in China’s Major Cities: 1999 to 2012

Existing literature is characterized by certain deficiencies in measuring housing bubbles in China. By extending the analytical framework of Black et al. (2006) to a spatial panel VAR structure, this paper measures housing bubbles in China’s 35 major cities from 1999Q2 to 2012Q3 and analyzes the spatial-temporal changes of the housing bubbles in these cities. Results indicate that 1) changes to housing bubbles in most cities highly correspond with changes in the main real estate policies of the country and 2) housing bubbles in eastern developed cities such as Beijing, Shanghai, Shenzhen, Hangzhou, and Ningbo, have been relatively large in recent years although the average housing bubble is not very serious over the 35 major cities. Through the Kernel Density Function and local indicators of spatial autocorrelation analysis, this paper finds that housing bubbles are concentrated in several eastern developed cities. Based on empirical analysis, this paper proposes policy recommendations on inhibiting the expansion and diffusion of housing bubbles.     

企业在行业中的盈利水平评价

企业是按照社会需要和盈利原则向社会提供产品或服务的社会团体。从这一定义出发，企业的生产经营有两个根本目标，一是为满足一定的社会需求，二是从中获得利润，这是企业的生存基础和发展的动力。为满足相同社会需求的企业群构成行业。只要有社会需求，一个行业总体一定是盈利的。但是，行业盈利并不意味着行业内的企业个体一定盈利，因为行业的盈利并不是按企业数量或企业的规模平均分配，