共同会计价值观导向下的全球财务报告教育与研究——以美国为例

本文从考察全球财务报告与美国公认会计原则(GAAP)的关系入手,讨论了全球财务报告课程中应涵盖的内容以及业界对财务报告普遍存在的一些误解。探讨了会计理论研究如何发挥对准则制定的指导作用,以及为什么理论研究能对准则制定有重要指导作用,在此基础上,提出了与国际会计准则理事会的技术议程以及与财务报告全球化相关的研究课题。     

Who are ‘managing’ the lawyers in China? Control and commitment in an evolving institutional and cultural context and gendered implications

National legal systems are distinctive with strong institutional legacies and societal contexts. Research on the lawyers' work and their operating environment in China has been limited. This study fills part of this gap by investigating the nature of work and career prospect, with gendered implications, in six Chinese law firms. We argue that the lack of commitment to each other between the employer and the lawyers is a result of the governance structure, culture and business process of the law firms, societal norms, market pressure and the active involvement of other stakeholders. The political, economic, social and physical insecurity that engulfs lawyers' work environment undermines their ability to uphold justice for the weak, standards of the profession and ethical values of the society. The study has implications for western law firms operating in China as well as for Chinese law firms that intend to internationalize as part of an emerging trend of Chinese professional services firms. It also has broader implications for human resource management of professional services organizations in China.     

An Exploratory Investigation of Organizational Values in the United States and India

Abstract

This exploratory study examined similarities and differences between organizational values in the United States and India (n = 188). Results indicate (a) that the national culture impacts organizational values in USA and India and (b) support for the crossvergence perspective particularly for Indian organizational values wherein the values indicate a combination of indigenous and Western values. Given the increased US investment and business presence in India, a discussion of management procedures and techniques compatible with the Indian business values is offered for US managers dealing with an Indian work force.     

“Third World” Multinationals Revisited

Abstract

The notion of “Third World Multinationals” has always been, at least, slightly misleading, and has now also become obsolete, taking into account the dismantlement of most of the ideological divides between different political and economic blocks since the early 1990s, and the new rules of the games imposed by globalization. Furthermore, new multinationals emerging from China, and also from the former Soviet republics, are demanding a new and more flexible taxonomy. The present paper re-defines “Multinationals from Developing Countries” (MEDCs) and it reviews first, the current literature on multinationals, looking at the key factors which may explain the internationalization process of enterprises coming from outside the traditional, developed, and industrialised world, and also whether they may enjoy specific sources of comparative advantages, different from those ascribed to the old, established multinationals. A statistical appendix provides a brief but comprehensive survey of the current status of MEDCs, pointing out that, at the end of the day, there are roughly only four such enterprises in the usual rankings of the first one hundred multinational corporations, worldwide, and that the prospects of a forthcoming, and enhanced upgrading in the global corporate structure are heavily geared towards Asia. The data would also seem to support the argument that sheer “scale”, as such, of the enterprises does not explain a greater or lower degree of “transnationalization,” a conclusion which, added to that of the greater flexibility provided by the new information technologies, could be goods news for small-and medium-sized enterprises coming from the developing world.     

Environmental Policy,Rankings and Stock Values

This paper examines the impact of Newsweek's ‘The Greenest Big Companies in America’ on stock values for large companies. Newsweek ranks the biggest Companies in America from one to 500. An event window of ten days following the rankings release to the public was examined to analyze the impact of relative rankings on stock values. Dummy variables were constructed denoting firms ranked in the highest and lowest quartiles. Control variables included return to the Dow Jones Industrial Average, the firm's beta coefficient and total revenue. The main finding of the study is that inclusion in the top quartile of the rankings has a positive and statistically significant impact on firms' stock values, while the coefficient for the lowest quartile was not statistically different from zero. The results provide evidence of a positive impact on stock values from favorable environmental recognition but no effect for low ranked firms. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.     

Perceptions of Workplace Spirituality among Professionals and Executives

As a new century begins, it is becoming increasingly clear that workers are experiencing a fundamental change of business world values, a change of paradigms as radical as the Age of Information. Corporate America and its employees are responding to a call for a deeper sense of purpose, a more significant sense of faith, and a renewed commitment to spirituality. This paper reports research that focuses on the relationship among the 3 key stakeholders in this new emphasis on spirituality: individual, organization, and work unit. Significant correlations were found to exist among 3 factors of spirituality and among 11 variables that were submeasures of the factors.     

The Role of Built,Human, Social,and Natural Capital in Determining Land Values,and the Influence of Demographics upon this Relationship

Abstract

We use various statistical methods to compare the extent to which different households are willing to invest in and pay for access to four types of capital—built, human, natural, and social. We further assess to what extent such preferences can be predicted by a measure of neighbourhood demographics. We develop indicators for each of the four types of capital at the census block group level for Baltimore, MD, USA. We use analysis of variance to examine differences in these indicators between demographic groups and multiple linear regression to examine the influence on unimproved land values of the four types of capital.     

知名品牌核心价值观塑造及对策研究

塑造品牌核心价值观是企业品牌经营成功的关键。塑造品牌核心价值观可以有效提高品牌认知度和忠诚度,提升品牌竞争力。以浙江义乌为例,分析知名品牌构建品牌价值观的现状和问题,提出相关对策措施。     

Traders' Bidding Strategies on European Grain Export Refunds: An Analysis with Affiliated Signals

Using a multivariate distribution of traders' information with correlations, we specify the traders' bidding strategies on tenders of European soft wheat intervention stocks. We show that correlations may have opposing effects on the traders' bidding strategy, depending on their valuation of the grain. This structural approach allows us to estimate the traders' strategies using generalized method of moments procedures.