家族企业资本结构对经营绩效影响的实证研究——以深圳市上市家族企业为例

上市家族企业资本结构与企业经营绩效之间存在复杂关系,基于我国深圳市上市家族企业相关数据,借助回归分析法及相关系数法,本文分析得出以下结论:深圳市上市家族企业资本结构与每股收益之间存在负相关关系;资本结构与摊薄净资产收益率之间存在强的正相关关系;资本结构与每股经营现金流之间存在负相关关系但不明显。同时根据深圳市上市家族企业的实际情况及实证结论,完善家族企业公司治理结构,应该从金融体系的建立、融资结构的安排及融资期限的协调等方面入手。     

Emic and etic interpretations of engagement with a consumer-to-consumer online auction site

This paper provides emic and etic interpretations of engagement with a consumer-to-consumer (C2C) online auction site, based on in-depth interviews with buyers. The study exposes three misconceptions about online C2C auctions; that the interaction between parties occurs exclusively online, that the relation between buyers and sellers is purely transactional in nature, and that the interaction between buyers and sellers does not lead to ongoing business relationships. The paper reveals the utilitarian, hedonic and social benefits that are the bases of engagement with the auction site. Social benefits materialize for auction buyers during offline exchanges. The paper also reveals marketer incentives and structural disincentives for consumers' ongoing use of the auction site.     

浅析会计行业的职业道德建设

会计职业道德是会计人员从事会计工作应遵循的道德标准.本文探讨了会计行业的职业道德的定义和现状、会计职业道德建设工作的重要意义及基本方法.     

Factors impacting on whether and how businesses respond to early warning signs of financial and economic turmoil: Jamaican firms in the global crisis

Much of the debate surrounding the recent global crisis is focused on respective governments’ policy responses to the financial and economic downturn. Much less attention has been placed on the manner in which private sector businesses responded to the crisis. This study analyses the results of a survey of 284 Jamaican businesses conducted in the first quarter of 2009. It identifies the responses to the crisis that were viewed as most likely at that stage, and uses logistic regression techniques to analyse the factors most likely to precipitate different types of responses. International transmission mechanisms, basic business characteristics, and managers’ experiences with and expectations of changing conditions in the finance, output and input markets were investigated as explanatory variables. The results presented are important, as the early response of businesses to economic and financial crisis often determines the extent of the ultimate outcome on the livelihoods of individuals in a country.     

资源对公司创业行为的影响研究

全球金融危机以来,公司创业越来越成为企业界与学术界研究的热点问题。公司创业战略的制定与执行是决定其绩效的关键所在。创业战略的制定究竟取决于哪些因素？资源观认为,公司创业就是不断地投入资源以连续提供产品与服务的过程。在对创业资源进行系统分类的基础上,界定了创业资源维度,在理论上深入探讨了资源对公司创业行为的影响。     

员工隐性人力资本的形成及对工作绩效的影响——基于我国民营制造企业的调查

本文旨在探讨员工隐性人力资本的形成及其对工作绩效的影响,并基于OLS和有序Probit模型进行实证检验。通过对我国民营制造企业员工的调查发现,个人教育程度、人力资源管理状况、组织结构特性和企业文化影响员工隐性人力资本的形成和工作绩效;教育程度与工作绩效负相关,沟通机制与工作绩效正相关,这意味着如果要提高员工中较高学历劳...     

先秦与古希腊美德伦理思想比较研究

要正确认识和科学比较中西方美德伦理思想,就不能不首先把探究的视野投向现代美德理论的源头——先秦与古希腊。先秦与古希腊美德伦理思想的生长、损益有彼此不同的社会历史背景,其基本思想内容各具特色。尽管作为时代的产物,二者必然带有那个时代的印记和阶级的局限,但是都有一定的合理性,为今天提供了历史的、精神的道德资源,对建设现代美德伦理体系具有鲜活的启示意义。     

我国REITs发展模式选择及房地产企业经营模式优化研究

本文对比分析了契约型REITs和公司型REITs的特点,结合我国的现实情况,建议目前发展契约型REITs更符合我国国情。在此基础上,为配合契约型REITs的推出,拓宽融资渠道,对我国房地产企业经营模式优化提出了几点建议。     

中美上市家族企业薪酬机制的比较研究

从年度报酬、持股水平、薪酬差距角度出发,分析中美两国上市家族企业的薪酬机制结构、激励效果及其异同,提出完善中国上市家族企业薪酬机制的努力方向。