东风汽车合资化之路

<正>一、东风汽车合资化概况中国很多汽车业,因为资金有限、规模较小,为了达到汽车生产的规模效益,纷纷走上合资化道路,而东风汽车公司在这条路上走的最远。早在1992年,东风公司便有了资产重组以走上国际     

浅谈人力资源会计

各种关于人力资源管理的理论和学科随着社会的不断进步也蓬勃发展,人力资源的开发和管理的研究也有了长足进展。在企业经营管理中起重要作用的会计也得到了一定的进展,但传统会计信息的提供和揭示仅仅局限于物资资源信息,这远远不能满足会计信息使用者的要求,人们还迫切需要企业提供与他们决策有着密切关系的企业人力资源信息。本文即从对人力资源会计的探讨出发,揭示如何对人力资源会计信息确认与计量以及对人力资源价值的计量。     

The motives and performance of cross-border acquirers from emerging economies: Comparison between Chinese and Indian firms

During the recent decade, the world has witnessed the rapid growth of MNEs from emerging economies. Their increasing participation in cross-border mergers and acquisitions has raised great attention in the extant literature. This study evaluates the value creation from these cross-border transactions from two representative emerging countries, namely China and India, and determines factors that result in the different performance of these international acquisition activities. Cross-border acquisitions conducted by these countries’ companies indeed lead to significant shareholder wealth creation. Furthermore, Indian shareholders are more likely to benefit from deals in small cultural distance countries, while Chinese investors gain from the cross-border expansion of manufacturing companies. Location also affects the performance of cross-border acquisitions, with acquisitions into developed countries generating higher returns to shareholders. Our sample consists of 203 Indian and 63 Chinese cross-border deals over the period 2000–2010 and our results hold after controlling for various deal-level and firm-level characteristics.     

Private Label Vendor Selection in a Supply Chain: Quality and Clientele Effects

We model a supply chain consisting of a national brand manufacturer and an independent manufacturer, both of whom are potential suppliers of store brand to a single retailer. The retailer serves two customer segments—a quality sensitive segment (high type) and a price sensitive (low type) segment. The retailer serves these two segments by targeting the national and store brands to the quality and price sensitive segments, respectively. When the national brand manufacturer supplies the store brand he internalizes the effect of store brand quality on the national brand's retail prices. This leads the national brand manufacturer to choose a lower store brand quality than the independent manufacturer. This decrease in store brand quality has the benefit of increased revenues from the high type customers along with an associated cost of decreased revenues from the low type customers. Thus, when the benefit outweighs the cost the retailer chooses the national brand manufacturer to supply the store brand. We show that the retailer will choose the national brand manufacturer to supply the store brand when (a) the size of the high type customer segment is large relative to the low type customer segment, (b) the valuations of the high type customer segment is large relative to the low type customer segment, and (c) the retailer's margin requirement on the store brand is not very high. Overall, these results suggest that retailers who serve a bigger sized quality (price) sensitive clientele would have the national brand (independent) manufacturer supply the store brand.     

A stronger version of Gautschi's inequality satisfied by the gamma function

Abstract

Let X be a random variable defined on a probability space, and E denote the expectation operator.     

工科专业本科生生产实习的改革与实践

针对影响工科专业本科生生产实习效果的主要因素,对生产实习进行了多项改革与实践,提出了提高生产实习效果的措施以及学生实习兴趣的方法。     

白石牙水库大坝料场选择与开采规划

文章阐述了白石牙水库大坝料场的分析、选择和开采等情况。“能不能用、够不够用、好用不好用、怎么用”是料场选择与开采主要考虑的问题。通过介绍白石牙水库大坝料场选择的案例，为其他水利工程项目实施提供借鉴。     

The destination competitiveness of Kinmen's tourism industry: exploring the interrelationships between tourist perceptions,service performance,customer satisfaction and sustainable tourism

Based upon an empirical investigation, the study draws upon the responses of 1623 tourists in Kinmen to explore the notion of destination competitiveness and how it is related to customer satisfaction with tourists’ perceptions, service performance and destination competitiveness. It also considers the question of destination competitiveness and sustainable tourism development. Variables such as tourists’ pre-visit perceptions, post-visit satisfaction toward destination attractions and resources, willingness to recommend and revisit, and competitiveness with foreign destinations are tested. The results of the study suggest that there is no correlation between tourists’ overall satisfaction and destination competitiveness. Implications of the study outcome illustrate that a destination's unique tourism characteristics can be the most important variables for destination competitiveness. In Kinmen's case, battlefields, historic relics, beautiful scenery and travel security gave it a competitive edge, despite high prices. In addition, developing the destination's brand image was found to be critical for tourism marketers and authorities in the context of increasingly global tourism competition.     

浅议西部产业结构调整

本文在对西部产业结构进行总体分析的基础上，探讨了西部产业结构潜力之所在，提出实施西部产业结构调整应选准的突破口。     

海南省企业债券融资：现状、原因与对策——来自海南省12家大型企业的调查

海南国际旅游岛建设上升为国家战略后,为海南省地方企业的发展提供了良好的发展机遇。海南省企业要想抓住机遇,实现跨越式发展,需要解决好长期以来制约其发展的融资问题。为促进海南省直接融资市场发展,笔者对海南省企业债券融资进行了问卷调查,从中找出海南省债券融资发展滞后的原因,并针对其原因提出相应的对策建议。