商誉评估问题研究

商誉是产生并依附于企业整体优势 ,能够持续地为企业带来高于平均水平超额收益的一项不可分割、不可确指的无形资产。根据商誉的特性 ,本文对仅发生于产权交易中的商誉评估的前提和方法作一简单的介绍。     

The Concept of “Free Agency” in Monotheistic Religions: Implications for Global Business

The current debate on “free agency” seems to highlight the romantic aspects of free agent and considers it a genuine response to changing economic conditions (e.g., high-unemployment rate, importance of knowledge in the labor market, the eclipse of organizational loyalty, and self pride). Little attention, if any, has been given to the religious root of the free agency concept and its persistent existence across history. In this paper, the current discourse on free agency and the conditions that have led to its emergence are briefly discussed. The paper focuses on the theological perspectives of Judaism, Christianity, and Islam on the concept. Implications for management and business organizations are provided.     

Assessing the Impact of Public–Private Partnerships in the Global South: The Case of the Kasur Tanneries Pollution Control Project

This paper explores the nature of the relationship between corporate social responsibility (CSR) and competitiveness. We start with the commonly held view that firm competitiveness is defined by the market. That is, the question of what are the critical competitiveness factors is answered by looking at how companies and financial analysts describe and evaluate a firm. To analyze this, we review the current state of the art on the relationship between CSR and competitiveness. Second, CSR criteria used by financial analysts is identified and compared with company valuation methods. Third, the results of a multi-stakeholder dialogue on CSR and competitiveness of the European financial sector are presented. As a conclusion, we argue that CSR and competitiveness relate through a learning and innovation cycle, where corporate values, policies and practices are permanently defined and re-defined. Thus, we propose that learning takes place as CSR is embedded in business processes, and that once it has been integrated, in turn, it generates innovative practices, and finally, competitiveness. At the end of the paper, we propose that CSR in practice consists of managing inherent paradoxes generated by the tension between CSR and business policies.     

Wrongful firing in violation of public policy: Who gets fired and why

We extend the whistle-blowing literature to the context of wrongful firings that violate a public policy. Our results suggest that the incidence of wrongful firings varies, depending on the employee’s gender and tenure, and the industry in which the organization operates. Wrongful firings do not occur more frequently in certain occupations, since firms wrongfully discharge professional and managerial employees as often as employees in technical, clerical, and laborer occupations. We also show that gender, tenure, occupation, and industry, in combination, can distinguish between three types of wrongful firings in violation of public policy. Our results support the application of theory and empirical research on whistle-blowing to the wrongful firing context, aiding researchers interested in developing explanations of wrongful firings in violation of public policy. For managers, our study points to the need to develop more effective responses to employees exercising legal rights, refusing to participate in illegal or unethical activities, and performing a public duty or obligation, such as whistle-blowing.     

Statistical Regularity and Free Will: L.A.J. Quetelet and P.A. Nekrasov

In the 19th century, causes of empirically observed stability of averages in settings relating to human behaviour were a topic of intense discussion in western Europe. This followed an extensive study of empirical stability by the founder of modern statistics (and of the International Statistical Institute) L.A.J. Quetelet, published in 1835, in what he called "Social Physics". The eminent mathematician of strong probabilistic and philosophical inclination and Russian Orthodox religious belief, P.A. Nekrasov, took up and modified Quetelet's Social Physics in 1902, with (social) independence seen as prime cause of statistical regularity. Our paper focuses on the role free will plays in the statistical writings of Quetelet and of Nekrasov. The work of the latter has remained little known in general, mainly for politico-ideological reasons.     

农民合作社培训、社员认知与绿色生产意愿

[目的]基于四川省538份社员微观调查数据,探讨农民专业合作社培训教育对社员绿色生产意愿的影响机制,并分析社员认知在其中的中介作用。[方法]文章运用Oprobit模型与中介效应模型进行分析,并利用工具变量法（IV-Oprobit）进行内生性处理与稳健性检验。[结果]（1）合作社培训频度整体一般,提高培训次数,可显著提升社员绿色生产意愿。具体而言,合作社培训每增加1次,社员“非常愿意”参与绿色生产的概率提升3.6%。（2）合作社培训能够显著增强社员绿色生产认知,从而提升其绿色生产意愿,即社员认知是这一影响的重要传导中介,中介效应占总效应的比重为9.85%。（3）异质性分析结果表明,无论年轻或者年老社员,合作社培训对绿色生产意愿的影响均正向显著。[结论]农民合作社培训教育对社员绿色生产意愿的影响显著,社员认知在其中发挥了部分中介作用。据此,提出建立健全农民合作社绿色生产培训教育体系、多渠道全方位提升社员认知水平、持续增强社员参与绿色生产的内在动力、优化农业绿色生产的支撑保障机制等政策建议。     

当前农村青年的生育意愿：一项观念性的实证研究——以闽南山区B村为例

通过对闽南山区一个村庄的实地调查,对当地农村青年的生育目的、生育数量、性别偏好、生育质量作了分析,在此基础上讨论了农村青年生育意愿转变的对策。     

Sign This Agreement Not to Compete or You're Fired! Noncompete Agreements and the Public Policy Exception to Employment at Will

A California jury recently awarded an employee who was fired for refusing to sign a noncompete agreement $1.2 million in damages for wrongful discharge. Whether employees have a right to refuse to sign unenforceable noncompete agreements is an emerging employment law issue. This article considers whether a wrongful discharge remedy is available in such cases under the public policy exception to the employment-at-will doctrine. State court decisions addressing the question are conflicting. Some courts have allowed employers to discharge employees who refuse to sign a noncompete agreement even if the agreement is unreasonable. Other courts have recognized a claim for damages under the public policy exception. This article explores the issue from policy and managerial perspectives, critically analyzing the policy justifications advanced by the courts in those decisions, and comments on the liability risks to employers and the proper resolution of the issue.     

农民工公租房需求意愿影响因素的实证分析

金钱影响、住房改善、工作生活便利性、获取过程、小区环境是影响农民工公租房需求意愿的主要因素。因此,满足农民工公租房需求意愿,需合理确定公租房租金,科学布局公租项目规划,均衡交通、教育和生活配套设施。     

天保区集体林改后林农经营意愿调查分析——以玉龙县为例

在第二期天然林保护工程即将实施之际,研究天保区集体林改后林农的经营意愿具有重要意义。本研究以云南省玉龙县为例,调查分析了天保区集体林改后林农在管护方式、采伐、长期经营、林地林木抵押、联合经营、资金投入六方面的意愿,得出了天保区林农对林地资金投入愿望不强烈,大部分人具有抵押意愿,但并非用于林地投资等结论;并指出改革天保区林木采伐管理制度是天保区集体林改配套改革的关键。