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101.
贸易融资较传统的流动资金贷款业务具有更大的市场适应能力.生产制造型企业贸易融资风险的主要影响因素有核心技术和装备情况、产品更新换代能力、国际品牌效应、人力成本.生产制造型企业资金流风险的主要影响因素有原材料采购与销售价格、结算方式、资产的流动性、盈利能力.贸易类企业融资风险的主要影响因素有上下游客户的稳定性、市场需求的稳定性、资金的可流动性.物流企业融资风险的主要影响因素有公司的收入及成本构成、应对市场价格变动的能力、上下游客户情况、企业的资金流. 相似文献
102.
随着我国证券市场的发展,证券市场的法定信息披露、信息披露监管、会计准则建设等信息的公共服务越来越重要,而证券市场现行较为单一的证券交易税收制度作为公共服务开支的来源很难保证这些公共服务的有效提供。开征信息税所产生的收入、支出和调节等作用会产生一定的政策效应,如提高证券市场信息披露利益相关者对虚假信息披露问题进行治理参与的积极性,提高信息披露监管、信息披露规则建设和合法信息权利保障工作的财力支持,从而有利于证券市场信息披露质量、信息监管质量的提高,有利于证券市场有效性的提高和信息披露利益相关者合法权益的维护。 相似文献
103.
Well-established, well-intended and well-designed business ethics teaching can still have little effect. This is not surprising, as long as business ethics does not undertake a business-school-wide dialogue about goals and obstacles, not least as an example of stakeholder participation. The article elaborates such views in a systematic fashion and formulates a list of thirteen premises and nine recommendations in thesis format. 相似文献
104.
在跨国并购中,并购银行将面临民族文化和企业文化双重差异和冲突带来的挑战,而且缺乏对文化差异的理解和管理是并购失败的首要原因。在并购实施中,我们有必要把文化整合与业务技术整合看成截然不同但又紧密相关的两个领域,而构建文化差异识别体系是文化整合的基础。本文从感知跨国并购中的文化差异冲突和融合入手,提出构建文化差异识别体系应以整合战略执行为导向,突出促成行为改变的关键要素;提出了涵盖人本文化、处事文化、沟通文化等角度,共7个维度、22种偏好的文化差异识别体系的基础框架。 相似文献
105.
Earl W. Spurgin 《Journal of Business Ethics》2001,33(4):287-297
The question of whether, and to what extent, business managers have obligations to stakeholders has been the principal theme in much of recent business ethics literature. The question of whether shareholders have obligations to stakeholders, however, has not been addressed sufficiently. I provide some needed attention to this matter by examining the positions of shareholders in the contemporary world of investing. Their positions are considerably different than that often envisioned by business ethicists and economists where shareholders determine the directions of corporate activities through their voting decisions. Typical contemporary investors rarely control corporate activities. If they own corporate securities directly, generally they own too small an interest to exercise control. And, in most cases, they do not even own corporate securities directly, but, rather, own shares in funds. Because of the positions of shareholders today, it is highly questionable whether most have obligations to stakeholders. This has a significant implication for business managers. Whether or not shareholders have obligations to stakeholders, business managers have a greater obligation to educate shareholders about how corporate activities affect stakeholders. I provide a justification for that obligation and comment on how business managers might begin to fulfill it. 相似文献
106.
107.
Marco Francesconi 《The Scandinavian journal of economics》2008,110(1):93-117
Using data from the British Household Panel Survey, this study examines the relationship between several outcomes in early adulthood (e.g. education, inactivity, earnings and health) and being born to a teenage mother. Besides standard cross‐sectional multivariate regression estimates, we also present evidence from non‐parametric estimates and from estimates that account for unmeasured family background heterogeneity by comparing siblings born to the same mother who timed their births at different ages. Regardless of the econometric technique, being born to a teenage mother is usually associated with worse outcomes. An important channel of transmission of this adverse effect is childhood family structure, which plays a more powerful role than childhood family poverty. Albeit smaller, some of the detrimental effects are also found for children of mothers who gave birth in their early 20s. 相似文献
108.
To develop further insight into antecedents of the CEO's psychological orientation toward the firm, we investigate what might lead CEOs to identify with their firms. Although research suggests that CEO organizational identification can be quite consequential for the firm, little research attention has been paid to its determinants. To predict how the special context of the CEO position might lead to identification, we consider a set of motives that members have for identifying with their organizations and consider how unique features of the CEO position might be relevant to those motives. Our theory and supportive findings help explain how the context of the CEO position, including variables often conceptualized as control mechanisms in agency theory research, can have important effects on subsequent CEO organizational identification. Copyright © 2014 John Wiley & Sons, Ltd. 相似文献
109.
Disclosure as a tool in stakeholder relations management: a longitudinal study on the Port of Rotterdam 总被引:1,自引:0,他引:1
Theo Notteboom Francesco Parola Lara Penco 《International Journal of Logistics Research and Applications》2015,18(3):228-250
This study applies stakeholder management principles to the port domain. We provide a conceptual framework for evaluating the communication strategies a (landlord) Port Authority (PA) relies on in the management of its relevant stakeholders and the adoption of disclosure to critical issues. The theoretical arguments are supported by empirical evidences from the Port of Rotterdam (PoR), i.e. a major port which leverages disclosure to successfully manage stakeholders and support the implementation of corporate strategy. The research questions are addressed using a content analysis on the annual reports (ARs) of PoR in the period 2000–2012. The overall research design enables the investigation of PA disclosure as a tool for managing the evolving interests of stakeholders from a longitudinal perspective. The PoR case shows that the relative importance of topics reported in the ARs change over time, as a result of external pressures and internal key events. The outcomes demonstrate the growing attention of PoR on topics relevant to the broader community (e.g. environment and safety/security) after a period characterised by a prominent focus on financial and governance issues. Besides, key breakthrough forces stimulating the shifts in landlord communication strategies are identified and discussed. Finally, by suggesting an indirect approach to evaluate how PA prioritises its salient stakeholders, the paper adds to extant port literature and brings methodological implications. 相似文献
110.