企业英文简介语料对比研究——以宁波模具行业企业为例

在搜集宁波模具企业中英文简介的基础上,对比了国外模具企业简介,从宁波模具企业简介涵盖的主要内容特点、英文简介的主要错误、国外模具企业简介相对宁波模具企业简介的不同侧重点等方面进行了深入的分析,并在此基础上提出了宁波模具企业英文简介改进建议.     

外部审计师依赖内部审计功能的研究综述

在外部审计师依赖内部审计功能的研究中,国内外学者认为环境因素会影响内部审计的规模和质量,进而影响外部审计师依赖内部审计的功能。不少学者认为内部审计作为管理培训的会计风险、内部审计资源的安排和调整所产生的固有风险等因素都会影响外部审计师依赖内部审计的程度。另有学者认为外部审计师依赖内部审计的功能主要受内部审计外包的调整、非审计服务和客户的压力、内部审计资源调整等因素的影响。在今后的研究中应着重考虑治理质量因素的相互作用对外部审计师的影响和内部审计资源的影响因素以及这些因素如何影响外部审计的可靠性等方面。     

我国主要粮食产品国际竞争力分析

我国主要粮食产品产量在国际上排名靠前,但是国际市场占有率较低,国际竞争力长期处于劣势地位。当前国际经济形势缓慢复苏,正是着力提升我国主要粮食产品国际竞争力的大好时机。文章基于我国主要粮食产品国际贸易现状,重点通过相关指数和回归模型对我国主要粮食产品国际竞争力进行分析,从而得出若干结论及建议。     

Tit for tat and big steps: The case of Swedish banks’ internationalization 1961–2010

This study examines four major Swedish banks’ internationalization process patterns during the period 1961–2010. The study complements earlier studies by also considering the banks’ levels of market commitment. One objective is to determine if ‘Tit for tat’-behaviour seen in earlier studies of Swedish banks still prevails after the deregulation. Adding to earlier studies, this study also considers the level of market activities and commitments. A secondary purpose is to examine how the financial crisis has affected the banks with reference to the banks’ internationalization patterns. The empirical study is based on archival data on the studied banks’ foreign operations. The results show that the banks’ behaviour follows ‘Tit for tat’-behaviour but that the internationalization has accelerated after the deregulation, hence being carried out with ‘big steps’ rather than small steps. The analysis also shows that the mimetic behaviour is complemented by other types of internationalization behaviours. The differences in bank internationalization also mean that the effect of a financial crisis varies depending on how the banks have internationalized.     

Brand Management as an Internationalization Strategy for SME: A Multiple Case Study

ABSTRACT

This research examines the role of branding in the Portuguese SME internationalization process and how the internationalization and brand strategies are articulated in the search for a better business performance within a competitive framework and increasing competitiveness environment. The article aims specifically at: (a) the strategy of creation and brand management; (b) the relevance given to the brand; (c) the importance of brand creation and management in the internationalization strategy. We chose a qualitative methodology, based on four cases studies. Our results suggest that branding strategies of SME cannot be compared with the strategies of multinationals. Budgetary constraints and human resources lead companies to invest in low-cost strategies. The importance of the brand lies in the distinction that allows competition with similar products within the sectors. Management of the brand does not come up as an essential strategy for the internationalization of a Portuguese SME.     

Supply chain management executives in corporate upper echelons

Supply chain strategies and their implementation have been recognized as a source of competitive advantage. According to the principle “structure follows strategy”, we expect the number of firms having supply chain management (SCM) functions represented on their top management team (TMT) to have increased in the past years. However, little is known about the degree to which executives responsible for SCM functions (i.e., Chief Supply Chain Officers) are present or absent in TMTs and if their presence is related to firm performance. Therefore, we study the TMTs of large US corporations and show that SCM is present in upper echelons, either through executives whose responsibilities explicitly include SCM or indirectly by executives, especially CEOs, who had acquired SCM experience in their previous positions. However, firms׳ operating margins are lower when a Chief Supply Chain Officer is present in the TMT.     

小型物流配送路径优化实证研究——以某高校小型水厂物流配送为例

本文以某高校小型水厂物流配送为例,在实地调查的基础上进行小型物流配送路径优化实证研究,并探讨出配送线路的优化路径与评价。     

Framing the usefulness of eHRM in talent management: A case study of talent identification in a professional services firm

As talent management evolves from intuitive to evidence‐based decision‐making, the role of electronic Human Resource Management (eHRM) to gather, distribute, and analyze data becomes more critical. However, surprisingly few academic studies investigate the role of technology in talent management. Drawing on a qualitative case study of talent management in a large professional services firm, this paper critically examines how eHRM information technologies are framed as useful within talent identification discourses. The findings reveal two distinct but interrelated sets of processes employed to identify talent and suggest that the perceived usefulness and centrality of eHRM are influenced by how stakeholders shape their understanding of effective talent management. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.     

On Teacher Politeness Principles in EFL Classroom

It is proved that teachers' politeness behavior can highly motivate students' learning impulse and improve teaching process. Politeness phenomenon in classroom has been broadly discussed and studied; however, there are still no systematic politeness principles that can be reasonably applied into the teaching process. On the basis of the politeness theories and a case study, this paper tries to seek a more reasonable and more efficient politeness principle in EFL classroom.     

基于股东利益要求及其实现方式的非财务指标关注程度研究

从股东角度出发,对股东所关注的反映其利益要求和实现方式信息的非财务指标的关注程度进行了排序研究和分组研究。研究表明：股东对不同类的反映其利益要求和实现方式信息的非财务指标的关注程度存在显著的差异。详尽必要的信息披露更易取得股东对企业的理解和支持。因此,企业除应当进行法定性披露和习惯性披露外,还应当根据本企业股东特点和本企业股东对非财务指标关注的需要以及关注程度的差异对非财务指标信息进行科学、恰当的自愿性详细披露,以满足本企业股东关注相关信息的需要。