互联网使能情境下创业企业国际市场机会获取研究

互联网通讯技术及电子商务的迅猛发展对创业企业国际市场机会获取产生了积极影响,并极大促进了创业企业国际化发展。但在国际创业理论框架下,系统探究互联网使能与创业企业国际化的研究仍然鲜见。在文献梳理的基础上,以创业理论核心机会获取为切入点,构建互联网使能情境下创业企业国际市场机会获取概念模型,并对未来研究提出相关建议。     

机遇管理与企业竞争优势

本文从企业成长过程中所面临的问题出发,运用机遇管理理论分析了企业辨识、评价、利用和营造机遇的运行机制,阐释了企业发展过程中机遇管理的重要性和必然性。从经济学的视角来看,企业的竞争优势来源于经济租金,经济租金可以分为基于低成本和差异化的张伯伦租金、基于资源和能力的李嘉图租金、基于知识和创新的熊彼特租金。本文分析了企业机遇管理在企业获取经济租金、建立竞争优势中的作用,分析了机遇管理与低成本和差异化、资源和能力、知识和创新之间的关系。本文认为,机遇管理有利于获得与维持企业租金：企业通过机遇管理有助于实现低成本和差异化,获取张伯伦租金;有助于企业获得稀缺资源,提高能力,获取李嘉图租金;有助于企业积累知识,促进创新,获取熊彼特租金。本文从经济学的角度分析了企业竞争优势的来源,论证了企业租金的来源正是企业竞争优势的来源,探索了企业通过机遇管理建立竞争优势的新方法、新途径。     

信托财产关系与物权法原则的冲突——兼论信托财产关系的民法典表达

英美信托的“双重所有权”安排与大陆法系物权法原则的冲突无法通过解释消减。大陆法系国家在引入信托时的各种模式都试图在保留英美信托信托财产管理和收益分离的灵活性的同时,防止因信托的引入而导致本国法律的“分裂”。中国信托法规定信托财产权属既可以转移给受托人,也可以不转移给受托人,不明确界定受益人对信托财产权利的性质,强调信托财产的独立性,同时对委托人、受托人、受益人的权利义务做具体的规定,从比较法上看,与《关于信托的法律适用及其承认的海牙公约》的规定“不约而同”。但是,无论是“委托人”还是“受托人”的所有权恐怕都不能经受大陆法系所有权完整性和不可分性的检验。我国民法典可以参考国外立法,对信托财产所有权作概念层次的特别规定,从而为信托单行法（尤其是信托财产关系）的解释和实施留出空间,避免单行法下的信托游离于整个法律体系之外。     

关于我国现代文化产业创新建设的思考

文章阐述了世界文化产业发展趋势,在深入分析我国文化产业发展面临的问题和机遇的基础上,提出借鉴国外先进经验发展我国文化产业的创新措施。     

The economic costs of avoided deforestation in the developing world: A meta-analysis

This meta-analysis aims to identify the key factors governing the economic costs of avoided deforestation in developing countries. To this end, data were collected from 32 primary studies published between 1995 and 2012, yielding 277 observations. Results show that unit costs depend significantly on cost features like estimation methodology, inclusion or exclusion of cost components, carbon accounting method, area size, alternative land uses and beneficiaries, time horizon, and the continent in which the forest protection scheme is implemented, but also factors like the share of agriculture in a nation's economy play a significant role in explaining unit costs. In future studies, greater attention needs to be paid to additional cost components like transaction costs and the presence of the co-benefits of avoided deforestation.     

论我国承认与执行外国法院判决条件的缺陷及完善

在一定条件下承认和执行外国法院判决,有利于及时保护当事人的权益以及交易安全,提高诉讼的经济效益,所以任何一国都不是无条件地承认与执行他国法院的判决。但是,为维护本国的司法制度,避免承认与执行外国法院判决带来不利结果,各国立法大都规定了承认与执行外国法院判决的条件。我国的相关对此作了规定,但是整体上来说,有关规定还是很不具体,甚至存在不合时宜之处,与发达国家的现行规定和《选择法院协议公约》中的内容相比有不完善之处。     

新会计准则下衍生金融工具表内列报的影响及改进趋势研究

我国衍生金融工具会计新准则规范的核心要义是,参照了国际会计准则的做法将衍生金融工具进行表内确认,在当期损益中反映其公允价值的变化.新准则规范的实施对财务报告体系及财务指标等将产生显著或潜在影响,并且在实施中可能会遇到障碍和产生相应的问题.鉴于此,我们提出了对衍生金融合约的金额要否确认、会计科目如何具体设置等细节问题必须作出判断,逐步出台配套规范、采用控制权分析法作为衍生工具终止确认标准,发布更详细的公允价值计量规范,建立必要的财务人员培训机制以及改善整体市场环境等五方面的中短期改进措施及发展趋势.     

Ranking opportunity sets in a simple intertemporal framework

We extend the problem of ranking subsets (opportunity sets) of a set of alternatives to an intertemporal setting, whereby the agent makes a sequence of choice decisions over time. In particular, we show in a simple two-period model that an agent who satisfies five plausible axioms ranks opportunity sets in a lexicographic fashion. That is, the agent ranks opportunity sets based solely on the relative desirability of their first-period alternatives, and only if the first-period alternatives are thought equally desirable does the agent consider the second-period alternatives. We discuss this strong time-discounting result and the role of the axioms, and also show that the popular “independence” axioms employed in the existing “static” literature are inconsistent with some reasonable axioms regarding intertemporal choice.      

Customer-to-customer exchange: Its MOA antecedents and its impact on value creation and loyalty

Value creation through customer-to-customer exchange occurs when the perceived benefits of a company’s offering are increased as a result of customers’ interaction with one another. C2C exchange exists in a wide variety of service environments, both online and face-to-face. Drawing on the motivation, opportunity, and ability (MOA) framework, this research presents and tests a theoretical model that examines antecedents and outcomes of C2C exchange in the context of face-to-face networking behaviors at professional association meetings. Data were obtained from a survey of conference attendees, and the hypotheses were tested using moderated regression and path analysis. The results show a three-way interaction effect among the MOA factors, that the MOA model does predict the level of C2C exchange, and that C2C exchange does enhance service value perceptions and customer loyalty intentions.     

应收账款机会成本模型的探讨

本文从加强应收账款管理的必要性出发,对是否考虑上年影响以及各年赊销水平是否稳定等三种情况下的应收账款机会成本模型进行了系统的探讨,为经营者管理好企业应收账款提供一些启示。