The Recognition and Timing of Deferred Tax Liabilities

Abstract:   This paper examines the characteristics of firms that account for deferred tax liabilities related to government investment grants under an extended adoption timing period. Not only the recognition but also the timing decision is associated with changes in future performance and changes in the debt structure. Recognisers outperform non‐recognisers in the future, while early recognition is related to post recognition performance but only for those firms that currently perform well. Changes in the balance sheet structure are also related to both decisions. Firms with recent increases in the debt level tend to postpone recognition, while currently well‐performing firms that increase their future debt level are less likely to recognise deferred taxes.     

战后日本对外贸易发展的动态比较优势分析

二战后日本经济从一片废墟中迅速崛起成功跻身于发达国家行列，其对外贸易在战后的50多年间一直保持着稳定的增长。日本出口商品结构沿着劳动密集型、资本密集型、知识和技术密集型的轨迹发展，逐步升级，顺应了世界经济产业结构调整的步伐，为其对外贸易的持续发展奠定了坚实的基础。日本对外贸易遵循的是动态比较优势原理，其经验对我国当前外贸发展具有重要的借鉴意义。     

The Dynamic Production Axioms and System Dynamics Behaviors: The Foundation for Future Integration

Realistically, organizational and/or system performance is dynamic and non-linear. However, in the efficiency literature, system performance is frequently evaluated considering linear combinations of the input/output variables and without explicitly taking into account the causes of efficiency behavior nor the dynamic behavior of systems. Policy decisions based on these results may be sub-optimized because the non-linear relationships among variables, causal relationships, and feedback mechanisms are ignored.This research takes the initial step of evaluating system performance in a dynamic environment, by relating the factors that effect system performance to the policies that govern it. To accomplish this, this paper extends the concepts of the static production axioms into a dynamic realm, where inputs are not instantaneously converted into outputs. The relationships of these new dynamic production axioms to the basic behaviors associated with system dynamics structures are explored.     

Production-location decision and free entry oligopoly: A correction

This paper shows that there is no interior solution in Mai–Hwang's 1992 oligopolistic location model with free entry when the production function exhibits constant or decreasing returns to scale. The comparative static results of the impact of a demand change on the location decision only apply to the case where the production function exhibits increasing returns to scale. It re-examines the impact of a demand change on the location decision of an oligopolistic firm and corrects the propositions derived by [C.C. Mai, H. Hwang, Production-location decision and free entry oligopoly, Journal of Urban Economics 33 (1992) 252–271. Reprinted in: M.L. Greenhut, G. Norman (Eds.), The Economics of Location, vol. I: Location Theory, Edward Elgar, Aldershot, 1995].     

基于动态能力理论的物流企业竞争力研究

应用动态能力理论，构建了物流企业竞争力测评指标体系和算法模型，在此基础上，应用上海和深圳证券交易所的数据样本。通过对5年时间内8家主营物流的企业竞争力的动态变化。深入分析和研究动态能力的各个关键要素对提升企业竞争力的动态影响，得到未来影响物流企业竞争力的要素已经从企业组织管理过程要素向企业定位和发展路径的要素转变，从而从时序的角度对多个物流企业竞争力的变化进行了实证研究。     

抓好在制品动态管理,提高现场综合管理水平

在制品这个生产管理方面的术语 ,在工厂里尽人皆知。它既是生产过程进行的必然结果 ,又是维持连续生产的必要条件。本文以推行精益生产方式为出发点 ,提出了对在制品实施动态管理的思路和方法 ,从而实现以动态的思想有效控制不断流动着和变化着的在制品的目的。     

动态环境下企业战略资源的整合与利用机制

在动态复杂环境下产生和发展起来的战略资源观是对传统资源观的进一步深化.如何使战略资源获得新的生命力,正成为组织赢得持续竞争优势的新探索.从企业整合、利用战略资源的视角看,其动态组合、创新及充分利用与开发等方面就显得尤为重要.但值得说明的是,企业的知识创新及提升学习能力才是保障战略资源合理利用的根本.     

产权制度下商业银行不良资产博弈

银行的改革进行了二十几年,虽然取得了阶段性的成果,但却没有从本质上解决银行的巨额不良资产问题。本文通过建立两阶段的动态博弈模型,分析了政府与国有银行之间的利益博弈行为,阐明国有银行不良资产之所以仍然不断涌现,是由于政府对银行产权份额的过多控制而导致的。在此基础上,提出了推进彻底的银行产权制度改革、完善银行的法人治理结构的建议,以便从根本上减少银行的不良资产。