浅论强势品牌弱化现象

文章用实例说明某些行业品牌,尤其是成熟型品牌存在弱化的趋势,并对出现此种现象的原因进行深层次剖析,同时提出了增强企业品牌核心价值的思路。     

Testing the Value-Pragmatics Hypothesis in Unethical Compliance

We test conformity-related values applying the value-pragmatics hypothesis by evaluating how personal values related to compliance moderate the relationships between situational factors and unethical decisions. We examine the direct and indirect effects of the values of traditionalism, conformity, and stimulation, as they combine with the situational factors of rewards and punishments in the person–situation interaction model. We find strong support for the value-pragmatics view of ethical decision making and further build support for the person–situation interaction model.     

新政治经济学理论研究在我国的实践意义

新政治经济学是政治学与经济学整合研究的产物,其研究方法与理论拓展了传统政治学和经济学的研究范围,但也存在一定的局限性。作为一门新兴交叉学科,它为正处于转型时期的中国改革实践提供了可资批判地借鉴的理论与方法,值得深入研究与探讨。     

分工效率、产业链整合与流通产业规模化发展——基于制造业商业化倾向的研究

制造企业商业化发展并不能改变专业化分工的效率优势,随着模块化时代的到来,生产、流通领域专业化分工的意义不仅在于分工本身能产生优势效率与规模效率,更多地体现在分工以后形成和谐的生产流通关系,并由此产生分工协调效率.剖析了目前我国生产制造企业与专业化流通渠道之间存在的一些问题,提出了依靠产业链整合,培育建设和谐生产流通关系,促成我国流通产业走规模化发展的路径选择.     

An Alternative View on Determinants of the Effective Tax Rate: Evidence from Chinese Listed Companies

This article proposes a new model for determining the effective tax rate (ETR), which incorporates the accounting-tax conformity theory and identifies ETR determinant variables to fit the Chinese taxation context. The results show that the ETR is statistically significantly associated with preferential tax rates, investment gains, nonoperating expenses, and provisions for impaired assets. The accounting-tax difference ETR determinant variables provide more consistent results than previous typical ETR determinants, such as size, return on assets, leverage, and capital intensity.     

Range of employee voice

Voice, recently defined as employees' response to job dissatisfaction, is redefined to encompass a wide range of symbolic communicative behaviors. Variations of employee voice are described in light of the concern for corporate conformity. Voice in the workplace is explained as rooted in moral, political-economic, and psychological grounds. The model presented positions voice on active/passive and constructive/destructive axes. Voice in its various types is described as necessarily instrumental to the ongoing constructing and restructuring process of organizing. This essay concludes with a discussion of the several ways voice is legitimized.     

并购,中国企业必须熟悉的经营技巧

并购作为企业生存与发展的一个有效手段,正在世界范围内广泛应用,并随着我国改革开放的步伐进入了我们的社会经济生活,冲击着我国企业的经营管理思路。加入WTO后,跨国公司必将更多地使用并购手段进入中国市场,我国企业应尽快了解和掌握企业并购的经营技巧,以在新的经营与竞争     

韩国标准化和合格评定概况

介绍了韩国标准化和合格评定体系的概况,包括《国家标准法》和国家标准体系、韩国工业标准、KS标志制度、合格评定体系以及韩国的国际标准化活动。     

交叉稽核方法在税务检查中的运用探析

利用比较完备的增值税征管稽核系统的优势,借助增值税征管这一平台,加强对所得税的征收管理,是税务稽查过程中应该借鉴和思考的问题。     

企业并购后的财务整合研究

企业并购是市场经济发展的必然要求,是企业资本运营和组织调整的重要方式.并购后的整合是决定企业并购目标能否实现的关键因素,其中财务整合是并购整合的重要环节.本文研究了企业并购后的财务特征,对企业并购后财务整合的原则和内容进行了探讨,以期为我国企业并购后的财务整合提供借鉴.