Virtual Instant Global Entrepreneurship

International entrepreneurship must be hard, because so few firms attempt it. If true, perhaps it is hard because it requires knowledge about people and places far away. It is hard because it requires mastering processes to handle business across borders. And it is hard because it requires trust in the processes and eventually in the customers elsewhere. These three elements, knowledge, mastery and trust in international business are essential to the success of international entrepreneurship for SMEs.     

民族生态旅游接待村多维价值的研究--以香格里拉霞给村为例

根据景观生态学的基本原理,将民族生态旅游接待村构建为一个景观生态系统,从系统中的游客、村民和村寨三个方面来审视,发现生态旅游接待村具有不同的多维价值：予游客具有“真品”旅游价值;予村民具有脱贫的经济价值;予村寨具有民族传统文化传承和生态环境保护的社会和生态价值。三个价值的同时实现是民族村寨可持续发展的保证。云南省迪庆藏族自治州香格里拉县霞给藏族家庭接待村的实际案例也证实了这一认识的正确性。     

江苏省独生子女数量测算及其风险分析

利用第五次人口普查资料和相关部门的统计报表,根据出生总人数与该项人数之间的逻辑关系,首次系统地对1980年以来江苏省出生的独生子女数量进行了估算,并对2010年前可能新增的独生子女人数进行了测算。研究结果显示,庞大的独生子女群体和独生子女家庭的出现将给江苏社会带来深远的影响;而由于独生子女自身的风险和家庭结构的缺陷,必将给家庭和社会带来系列风险。该研究对控制因独生子女引发的新型家庭和社会风险具有重要现实意义。     

内部劳动力市场的经济理性与契约特征

从交易成本的角度,分析内部劳动力市场契约关系对现货市场替代的经济理性;从雇佣关系中存在的专用性人力资本投资、非对称信息方面研究内部劳动力市场的契约特征,得出内部劳动力市场契约是建立在激励相容基础上的长期契约关系。     

Information Sharing,Price Negotiation and Management Buy-outs of Private Family-owned Firms

Perspectives relating to agency theory, information asymmetries and game theory were utilized to explore two outcomes associated with the management buy-out (MBO) or management buy-in (MBI) of former private firms: whether information was shared equally between vendors (i.e., family firm owners) and purchasers (i.e., MBO/I management teams) and whether a mutually agreed price was achieved. With reference to the themes of company ownership structure, governance structure and company objectives several hypotheses were derived. Survey evidence was gathered from the managers of 114 former private family-owned firms located across Europe that recently reported an MBO/I. Multiple logistic regression analysis detected that respondents in founded (first generation) family firms and those reporting a high focus on the strategic importance of the market value increment were more likely to report that ‘information was shared equally between vendors and purchasers’. Respondents reporting no suitable family successor had been identified, a high focus on the strategic importance of the market value increment, and the involvement of venture capitalists in succession planning were more likely to report that a mutually agreed sale price had been achieved. Implications for practitioners and researchers are discussed.      

完善注册会计师行业民事责任体系的思考

随着上市公司造假丑闻的不断披露,注册会计师行业的民事法律责任也日益受到关注。它不仅直接关系到注册会计师行业自身的生存和发展,而且影响着整个社会经济秩序的健康运行。为此,立足于注册会计师行业民事责任的基本内容,从会计学与法学相结合的角度,剖析了我国现行注册会计师行业民事责任体系存在的突出问题,进而提出了对其加以改进、完善的具体设想。     

企业要素创新协同模式研究

本文从要素创新的角度研究企业创新协同模式,在回顾已有相关研究的基础上,指出本研究的目的是将创新协同纳入整个企业创新系统的框架中,全面探究企业创新系统中各要素创新的协同模式。对三个企业创新案例进行了介绍和分析,提出了单核主导式创新协同、多核主导式创新协同、全要素共同主导式创新协同三种企业要素创新协同的基本模式,并从创新子系统主导特性、创新子系统间关系特性和创新绩效传导特性三个方面进行了阐释。     

国家工作人员受贿案件中家属行为漫谈

在国家工作人员受贿案件中,家属卷入其中的不是少数。家属的多数不法行为与国家工作人员的职务相伴相随或互相交织在一起、使贿赂案件呈现出复杂性和复合性。     

企业技术创新能力评价的指标与方法综述

对企业技术创新能力评价进行研究,有利于发现企业技术创新发展中的不足并提升其技术创新能力。文章从企业技术创新能力评价的指标体系设计原则、指标体系构建以及评价方法三个方面,对已有研究成果进行总结评论,以探讨仓业抟术创新能力评价研究中的问题及其发展趋势。     

Cross‐cultural differences on work‐to‐family conflict and role satisfaction: A Taiwanese‐British comparison

The aim of this research was to explore relations between work and family demands and resources, work‐to‐family conflict (WFC), and work and family outcomes in a cross‐cultural comparative context involving Taiwanese and British employees. Two‐hundred and sixty‐four Taiwanese employees and 137 British employees were surveyed using structured questionnaires. For both Taiwanese and British employees, work and family demands were positively related to WFC, whereas work resources were negatively related to WFC. Furthermore, WFC was negatively related to family satisfaction. More importantly, we found that nation moderated relationships between work resources and WFC, WFC and work, and family satisfaction. Specifically, work resources had a stronger protective effect for Taiwanese than British in reducing WFC, whereas WFC had a stronger detrimental effect on role satisfaction for British than Taiwanese. It is recommended that both culture‐general and culture‐specific effects should be taken into consideration in designing future WFC research and familyfriendly managerial practices. © 2010 Wiley Periodicals, Inc.