参与PPP能否减轻企业税负——基于准自然实验的证据

政府与社会资本合作（PPP）模式在解决公共服务供给不足问题的同时，也给社会资本方的经营带来影响。企业参与PPP与政府建立良好合作关系是否有助于其税负的减轻？基于PPP概念股上市公司数据，本文采用准自然实验框架实证研究了企业参与PPP对其税负的影响。研究结果表明：企业参与PPP提高了其避税程度，降低了税负水平。分行业看，建筑业效应在统计上最为显著，而电力、热力等市政建设类项目企业参与PPP后税负不降反升。分区域看，东部和中部地区企业参与PPP对其税负有显著的降低，而西部地区并不显著。政策启示是在严格执行显性税收优惠的同时，规范PPP项目中政府与企业之间的利益关系。     

共享审计师合作关系网络与会计信息可比性

以2010—2020年A股上市公司为研究样本,分析并检验样本公司与同行其他公司共享审计师合作关系网络对会计信息可比性的影响。研究发现,选择与同行共享审计师合作关系网络的公司会计信息可比性更高。当审计师合作关系网络具有行业专长、审计师处于网络核心位置、网络内同行审计师之间距离更近时,共享审计师合作关系网络对公司会计信息可比性的提升作用更强;此外,这一效应还受到事务所规模以及事务所转制等因素的影响。检验还发现,与同行公司共享审计师合作关系网络能够促进审计效率的提升,且不会造成客户信息的泄露。上述研究结论证实了与同行公司共享审计师合作关系网络会对会计信息可比性产生积极影响,拓展了审计团队领域以及事务所治理的相关研究文献,对保障和提升审计师的执业质量具有一定的启示意义。     

European Spa World

SUMMARY

In this paper, we describe an international project for developing ‘Wellness Tourism’ across four regions of central Europe. The paper examines this project from the virewpoint of knowledge management and the partnerships involved in this project.     

Determinant factors of failures of international retailers in foreign markets

Abstract

This article seeks to identify why international retail chains (IRCs) sometimes fail to successfully establish operations in foreign markets. The study focuses on the quality of managerial decision-making as a cause of failure. Four such causes are identified relating to the quality of: (1) strategic decision-making, (2) tactical decision-making, (3) decision-making by the management of the local entity (LE), and (4) cooperation between the IRC and its LE. Based on survey data from Israel, we find that causes (1), (3) and (4) are most critical. These results highlight that to avoid retail failure, strategic decisions, such as ensuring clear, distinct and superior values adapted to local consumer preferences, should take precedence over tactical ones. Furthermore, to ensure high quality of local management and smooth cooperation with their LEs, IRCs should strive to control local management and coordination mechanisms.     

Recognizing and Resolving Social Dilemmas in Supply Chain Public–Private Partnerships

The public–private partnership (PPP) is a popular strategy for creating global sustainable value. However, many PPPs struggle to realize their value‐added potential. Why do some public–private partnerships succeed while others fail, and how may those struggling succeed? Combining supply‐chain integration and social dilemma perspectives into the conversation of PPPs, we examine the dynamics and psychology of cooperation necessary for PPP success. Addressing the first part of our research question, we recognize three social dilemmas that can manifest while managing PPP supply chains: a give‐some dilemma, a take‐some dilemma, and a give‐or‐take‐some dilemma. To address the second part of our research question, we present a taxonomy of strategies resolving these PPP social dilemmas through the enhancement of trust, self‐efficacy, and social responsibility. We discuss implications for PPPs, supply‐chain, and social dilemma literatures.     

Does the Starting Point Matter? The Literature‐Driven and the Phenomenon‐Driven Approaches of Using Corporate Archival Data in Academic Research

Despite recent and perhaps myopic criticisms of archival data with regard to supporting causal theoretical claims, it would be folly to disregard the exploratory and grounded theory development potential that these substantial, rich, and timely archives hold. The question then becomes one of how academics might tap into such archives. This paper considers this issue from a pragmatic perspective, drawing on the experiences of various academics with extensive experience in constructing data‐access relationships with industry. With the support of scholars who published their work using corporate archival data in leading academic journals, we suggest a phenomenon‐driven approach paralleled with the traditional literature‐driven approach in academic studies. This paper highlights best practices, pitfalls, and future opportunities, with the aim of serving as a guide for intrepid scholars interested in capitalizing on contemporary big data initiatives supported at many firms.     

Acknowledging the Purpose of Partnership

The paper explores a case of partnership between a large pharmaceutical company and a national charity in the United Kingdom, a partnership from which the drug company sought improved public relations, and the charity money. Neither side was able to accept this reality. Managers of the partnership insisted that its only purpose was to improve the lifestyle of teenagers. They were supported by a literature on partnership that also tends to ignore the distinction between the task the partnership is set and its fundamental purpose. While much is made of the benefits of partnership, there are likely to be costs, both private and social, associated with failure to admit the purpose of partnership.     

Beyond Philanthropy: Community Enterprise as a Basis for Corporate Citizenship

In this article we argue that the emergence of a new form of organization – community enterprise – provides an alternative mechanism for corporations to behave in socially responsible ways. Community enterprises are distinguished from other third sector organisations by their generation of income through trading, rather than philanthropy and/or government subsidy, to finance their social goals. They also include democratic governance structures which allow members of the community or constituency they serve to participate in the management of the organisation. Partnerships between corporations and community enterprises therefore raise the possibility of corporations moving beyond philanthropic donations toward a more sustainable form of intervention involving long-term commitments to communities. At the same time they change substantively the nature of any collaboration by allowing relationships to proceed on the basis of mutual advantage, thereby broadening their appeal and scope. In doing so, partnerships build capacity and enfranchise communities in a way that avoids the paternalism that has traditionally characterised relationships between corporations and voluntary sector organisations. Power relations are transformed because partners are seen as sources of valuable assets, knowledge and expertise, rather than recipients of patronage or charity.     

论特殊的普通合伙企业的有限责任

我国2006年修订的<合伙企业法>建立了特殊的普通合伙制度,在普通合伙企业中适用有限责任,是对传统合伙人责任的重大突破,是有限责任制度的重大发展,突破了有限责任只适用于法人的传统适用条件,其正当性基础来源于公平价值对效率价值的衡平.但特殊的普通合伙中的有限责任削弱了债权人保护,需要替代赔偿机制的配合.我国特殊的普通合伙中有限责任的替代赔偿机制在种类、覆盖范围、具体制度设计等方面还需要进一步完善.     

供应商管理库存在我国制造企业的应用研究

本文认为,制造企业普遍实施供应商管理库存(VMI)来减少企业存货,提高存货周转率。相互信任的伙伴关系、信息技术基础和供应商拥有存货的所有权是实施VMI的关键点,但是并不一定是实施VMI的必要条件。文章认为,我国制造商实施VMI的主要目的在于降低存货成本和延长付款周期,从长期来看,VMI的机制有利于降低整个供应链的存货水平;VMI的实施需要理念的灌输、合适的产品和一个好的评估方法体系。