论少数民族非物质文化遗产保护性旅游开发——以壮族嘹歌为例

文章引入世界遗产保护本真性理论,通过以广西壮族非物质文化遗产——壮族嘹歌为例,提出了要对我国少数民族的非物质文化遗产实施保护性旅游开发的必要性及其思路。希望通过对这一具体研究对象的剖析,使壮族非物质文化遗产的典型代表——嘹歌得到更好的保护与传承发展。并以此为鉴,对当前我国少数民族的非物质文化遗产保护与合理开发利用提供若干思路和经验借鉴。     

中国企业海外并购的特点及成因分析

进入21世纪后,我国企业掀起了海外并购的浪潮,在这次并购浪潮中表现出并购总额持续上升、单宗交易额不断增大、并购行业向多方面扩展、并购主体多元化等新的特点。这次并购浪潮形成的原因主要有：我国经济实力的增长、我国企业对战略性资源的渴求、人民币的持续升值、外汇储备的快速增长、国家政策的转变、全球产业结构的调整等。     

专利权收购战略下的专利价值影响因素分析

在以信息和知识为基础的后现代经济时代,专利权由于可以通过许可、出售、建立屏障以及作为第三方侵犯专利权时的证明而成为公司最重要的资产。本文从公司外购专利技术的战略角度出发,运用负二项回归,以1996—2006年中国公司在美国专利商标局获得授权的专利为样本,对专利价值的影响因素进行了分析。     

Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors

The elimination of goodwill amortization in 2001 brought about significant change in how companies are required to account for goodwill. This change in accounting also brought with it new challenges for auditors, namely evaluating the reasonableness of management's assumptions related to goodwill valuation. In addition to introducing technical challenges, this task is particularly difficult given the misalignment in incentives it creates between managers who likely prefer to avoid recording an impairment and auditors who seek to minimize the bias in management's impairment testing. This study focuses on the consequences of the misaligned incentives that auditors face under the current goodwill assessment process. We find that the decision to record a goodwill impairment is associated with an increase in the probability of auditor dismissal. Consistent with the presence of significant friction with clients, our results also indicate that the likelihood of auditor dismissals is negatively related to the favorability of the impairment decision. Furthermore, we find that companies impairing goodwill prior to dismissing auditors subsequently employ auditors that are, on average, more favorable to clients in their impairment decisions.     

跨国公司在华并购动机及其阶段性演进

从企业资源基础观的视角,对跨国公司在华并购的资源获取战略演化进行分析表明:在开放初期,外资并购主要在于获取与生产经营相关的当地市场政策法规、经营规则等知识以及与政府管理部门交往的关系资源,快速进入中国市场。中国市场日臻成熟后,则转变为主要获取品牌、营销网络、特许经营权等企业特质资源,谋求主导、控制中国市场。跨国公司并购中资源获取战略的演化,是基于市场对资源要求取向以及国内企业资源禀赋的变化,为追求资源获取战略改变带来的竞争优势提高所进行的一种决策过程和决策结果。     

企业并购中的组织文化冲突和文化评估

本文立足于组织文化与企业并购的关系,阐述文化评估对于企业并购中组织文化冲突的意义。     

干熄焦锅炉爆管的原因及预防措施

结合梅山钢铁公司能源公司1^#于熄焦锅炉的运行情况及国内于熄焦锅炉爆管的原因进行技术分析，得出爆管的主要原因，并制定预防措施，确保CDQ锅炉的安全稳定运行。     

剩余电流保护器的应用分析

该文对剩余电流保护器在选型和安装等方面,进行正确与错误做法的对比分析,提出应用中几点注意事项。     

MNE competence‐creating subsidiary mandates

The determinants of R&D intensity differ between subsidiaries in a multinational enterprise (MNE). Previous literature suggests that whether a subsidiary achieves a competence‐creating output mandate depends on the qualities of its location. R&D strategies in competence‐creating subsidiaries are supply‐driven while those in purely competence‐exploiting subsidiaries are demand‐driven. Using data on U.K. subsidiaries of non‐U.K. MNEs, we find that the level of subsidiary R&D depends on MNE group‐level and subsidiary‐level characteristics as well as locational factors. The R&D of mandated subsidiaries rises with acquisition, but for non‐mandated subsidiaries R&D falls upon acquisition. MNEs that grow through acquisition have more inter‐subsidiary R&D diversity. Copyright © 2005 John Wiley & Sons, Ltd.     

转型经济背景下信任对新创企业资源获取的影响

转型经济背景下,新创企业需要面对复杂的不确定性和机会主义行为,这使得企业获取资源更加困难。信任是一种理想的非正式的市场治理机制,有助于新创企业在法律、法规等正式制度不能完全发挥作用的转型经济环境下,减少不确定性和机会主义行为的影响,获取更多关键性资源。