饭店并购的财务问题及风险规避

并购是现代饭店常见的一种资本运作,能有效地实现饭店的快速扩张。并购能够提高饭店的规模经济效率,降低交易费用,使饭店多元化发展。但饭店在并购中会出现并购目标饭店价值评估、并购饭店的支付方式、并购饭店的融资等一系列的财务问题。正确认识饭店并购的价值评估风险、流动性风险、融资风险和汇率风险等财务风险并进行合理规避十分重要。     

Using dimensions of moral intensity to predict ethical decision-making in accounting

The paper addresses the persistent problem of graphical communication in financial reporting. The lack of appropriate curriculum development for students' professional guidelines may arguably perpetuate poor practice. The multifaceted perceptual issues, strategic use and design issues involved in this visual medium for financial reporting are discussed. There are decision-making processes involved in using graphical displays. The paper presents a comprehensive set of guidelines along with practical insights for the effective use of graphical displays. It may serve as a critical (self)learning tool.     

我国中小企业的环境战略及其选择

环境问题已日益成为社会关注的焦点。然而我国中小企业对环境问题一直没有给予足够的重视。本文分析了我国中小企业环境问题的紧迫性,探讨了中小企业环境战略的驱动因素,并提出了可供中小企业选择的四种环境战略。     

高校财务管理的问题分析

自高校大规模扩招以来,高校的财务管理工作,无论在制度上,资产管理还是人员配置上出现了一些新问题,面对新环境下的新要求,高校的财务管理工作,如何适应新形势下高校的快速发展,成为高校亟待解决的问题。笔者通过对工作的总结,对一些问题,给出一些解决办法。     

A comparison of adverse impact levels based on top‐down,multisource, and assessment center data: Promoting diversity and reducing legal challenges

We compared levels of adverse impact (AI) against minorities and women based on three promotional decision methods for 428 associate store managers of a Fortune 500 retailer: top‐down appraisal (TDA), multisource appraisal (MSA), and an assessment center (AC). We found significant effects for race and minority status (favoring whites) but no significant effects for gender across all three methods. Comparisons were analyzed using two definitions of AI (four‐fifths rule and the Fisher Exact Test) with a selection ratio (SR) of .25. No evidence of AI was found against blacks for any of the methods. For Hispanics, AI was found under the four‐fifths rule for the AC. For women, the four‐fifths rule was violated using TDA. Results provide some partial support for the argument that diversity goals are more likely to be met using assessment centers compared to TDA when the preponderance of raters are white men. Our data also suggest that carefully crafted, job‐related, top‐down appraisal, combined with rater training, may be effective in facilitating the promotion of more women and minorities and reducing the probability of legal problems. © 2012 Wiley Periodicals, Inc.     

茶文化旅游的开发与设计

现代旅游不仅是经济消费,更是文化消费,茶文化旅游正是以它传统的养生和休闲方式,独特的观光和体验价值,高享受的服务,迎合了现代旅游业的发展趋势,有着广阔的发展空间。本文界定了茶文化旅游的涵义,并基于对茶文化旅游开发意义的理解,探究了如何深入开发茶文化旅游,以促进茶业、旅游业的发展和"三农"问题的解决。同时,针对茶文化旅游开发中的重点——产品设计,本文还进一步研究了如何遵循茶文化旅游产品设计的原则,充分利用现有茶文化旅游资源设计出受欢迎的茶文化旅游项目和旅游线路。     

我国现阶段零售业发展面临的问题及建议

我国本土零售企业发展迅速,从20世纪90年代中期开始,零售业态爆发了一场迅速的革命。不到10年的时间,我国的零售业从只有柜台式百货商店的单一业态发展为多种业态并存竞争的格局。随着我国加入WTO,零售业全面向外资开放,本土零售企业面临的竞争变得更加激烈。零售企业在迅速发展中也出现了许多问题。文中对我国零售业发展中的问题进行分析,并在微观层面上提出若干对策。     

中小企业物流管理的现状及思考

物流管理是中小企业生产运营的保证,也是促进中小企业发展的重要部分。中小企业必须要不断完善物流管理,提升管理效益,从而增强企业市场竞争力。文中通过对中小企业物流管理重要性分析,结合中小企业物流管理现状与存在的问题,最后提出了几点完善中小企业物流管理的建议。     

新型城镇化若干问题研究

新型城镇化已成为新时期重要的发展战略。本文分析了新型城镇化推进过程中的预期收益和预期成本、推进过程中的各种利益关系以及推进过程中可能涉及的土地相关问题。在此基础上,分析了新型城镇化可能遭遇的障碍,提出了新型城镇化得以顺利推进的必要前提。并提出,在新型城镇化过程中,应遵循帕累托原则、卡尔多改进原则、罗尔斯公正原则、可持续性原则。     

A Word to the Wise: How Managers and Policy-Makers can Encourage Employees to Report Wrongdoing

When successful and ethical managers are alerted to possible organizational wrongdoing, they take corrective action before the problems become crises. However, recent research [e.g., Rynes et al. (2007, Academy of Management Journal 50(5), 987–1008)] indicates that many organizations fail to implement evidence-based practices (i.e., practices that are consistent with research findings), in many aspects of human resource management. In this paper, we draw from years of research on whistle-blowing by social scientists and legal scholars and offer concrete suggestions to managers who are interested in encouraging internal reporting of problems requiring attention, and to observers of questionable activity who are considering reporting it. We also identify ways that research suggests policy-makers can have a more positive influence. We hope that these suggestions will help foster evidence-based practice regarding whistle-blowing.