高职院校非会计专业基础会计课程教学研究

基础会计是高职院校经济管理类专业一门重要的专业基础课。为了使基础会计课程在非会计专业教学过程中达到更好的教学效果，文章针对基础会计课程的教学现状提出了一些新思路。     

Organisational change and performance in long-lived small firms: a real options approach

This paper supports two key principles of real options reasoning: (a) the value of waiting and (b) the value of staging. It tests whether real options logic applies to small firms implementing significant changes (e.g. in technology) in a model of small firm performance, estimated on data collected by interviews with entrepreneurs. We found that to achieve a higher value by waiting, a delicate balance of precipitators of change against time until exercise is necessary (e.g. if there were just one or two precipitators, then waiting would certainly raise the value). Similarly, to achieve a higher value by staging, the entrepreneur needs to balance embedding against investment time. Thus, provided that investment time is less than 1¼ years, we found that embedding will raise the value. Overall, this implies that strategic flexibility in investment decisions is necessary for good long-run performance of small firms.     

State-ownership and financial constraints on investment of Chinese-listed firms: new evidence

We examine how state-ownership affects financial constraints on investment of Chinese-listed firms during 1999–2008. We find that although an average sample firm experiences some degree of financial constraints, state-ownership does not necessarily help in reducing the firm's financial constraints on investment. Further evidence shows that state-ownership does not lead to more borrowing from the Chinese banking sector, implying that state-ownership does not necessarily reduce the firm's financial constraints via the state-controlled banking sector. We consider not only the standard factors in the investment equation, but also the firm's equity financing behaviour explicitly. The result is robust to both the conventional proxy for financial constraints, i.e. the investment–cash-flow sensitivity, and a recently developed proxy for financial constraints, i.e. the KZ index. Our results suggest that China's corporatisation movement is effective in that soft budget constraints once enjoyed by former state-owned enterprises have been removed along with the progress of corporatisation. These firms, although still state-involved, can be seen as modern corporations operating in a market environment.     

Encouraging group skills in accountancy students: an innovative apporach

This paper evalutes a three year programme in a UK university which recently won the Partnership Award from Cooper & Lybrand, Deloitte for innovation in higher education. The programme aims to encourage student to work in groups and to reflect upon the processes and the group dynamics involved. The first part of the paper provides the context for the paper and the context in which the programme runs. n example of a case study used in the programme is described in detail and the way in which it draws together subject areas within the degree is illustrated. Finally the programme is evaluted in terms of its successes and its problem areas.     

Solidarity based economy： The success of work integration social firms in Spain

The work insertion social firms have grown in the last decade in Spain. The aim of this work is to help unemployees and workers with several problems （being in prison, drugs...） to start in ＂normalized＂ companies as workers. The aim of the paper is to analyze the success of work insertion social firms defined by social and commercial dimensions. Using a sample of 49 companies in Spain, the authors have developed an explanatory model in which the doubt about the success of these companies is explained. This paper seeks to analyze the main problems of the poor financial situation of companies that are based on social help. The work integration social enterprises could be a new entrepreneurship form that helps improving work skills of workers to be able to obtain a ＂normalized job＂.     

The association between continuing professional education and financial performance of public accounting firms

This study investigates the relationship between continuing professional education (CPE), a mechanism of professional training, and financial performance of public accounting firms. Both training subject (partner and assistant) and training location (internal and external) are included. Public accounting firms are categorized as big, medium, and small-sized ones. Empirical data are obtained from the 1992–1995 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, ROC. Univariate test and multiple-regression model are employed to examine the financial performance effects of CPE. Main results indicate that both professional training of assistants and external professional training are positively related to financial performance in big-sized firms. Next, we document a significantly positive association between internal training of assistants and financial performance in either big-, medium-, or small-sized firms. Finally, both external professional training of partners in big-sized firms and external professional training of assistants in small-sized firms are positively related to financial performance. Few prior studies investigate professional training of public accounting firms by a regression model due to availability of empirical data. Accordingly, evidences obtained in this study provide useful information to partners for decision-making in public accounting firms under the considerably competitive audit market.     

Firm productivity and agglomeration economies: evidence from Egyptian data

This paper attempts to shed the light on the nexus between firms’ productivity and economies of agglomeration in Egypt. Using a large dataset of firms in 342 firms’ four-digit activities in 27 regions (62,108 firms), we introduce three measures of agglomeration which are urbanization or firm diversification measured by the number of firms by governorate, localization and specialization measured by the average productivity by governorate and sector (generating externalities and knowledge spillovers) and finally competition measured by the number of firm operating in the same governorate and the same sector. We find strong evidence for the existence of agglomeration in Egypt after controlling for firm age, location, economic activity and legal status. In the Egyptian context, productivity spillovers gained from agglomeration measures outweighed the negative effects of competition implied by congestion. The latter is chiefly due to the lack of good infrastructure. When regressions are run by firm size, location and activity, our main findings show first that micro and small firms are more likely to benefit from localization and diversification compared to medium and large firms. Service firms benefit more from high level of diversification while manufacturing firms gain more benefits from knowledge spillovers and specialization in Egypt.     

家族企业所有者与职业经理人关系研究

企业主与职业经理人信任问题在工业化后的美国、日本等发达国家已不复存在,但在我国仍然困扰家族企业的发展。究其原因,一是企业主"家文化"观念根深蒂固,不相信外人;二是企业主受经理人败德行为打击,心有余悸。为了突破管理瓶颈,提升企业竞争力,引进职业经理人成为家族企业必然的抉择。事实上,规范的企业主与经理人关系是正和博弈,互信是前提,互补是条件,互托是基础,互惠是目的。     

中国本土企业民族情感营销策略的运用

民族情感营销策略是一种有效的营销手段.然而作为其理论依据的消费者民族中心主义在中国却并不乐观.本土企业在运用民族情感营销策略时,要大力进行政府公关,让政府在全社会范围内培育消费者民族中心主义意识;在具体的营销广告宣传中,采用柔性诉求方式,杜绝使用空洞的爱国口号;在品牌形象设计上要赋予品牌符合人类普世价值观的内涵及推广口号.