工作过程导向的商务谈判课程构建

通过对高职高专商务谈判课程的教学思考和审视，确定了以职业教育培养目标为起点，校企合作共同确定了专业职业岗位群、学习领域课程和商务谈判行动领域，提出了工作过程导向商务谈判课程构建原则和步骤，完成了工作过程导向商务谈判课程教学模式、教学方法和教学内容的构建，在商务谈判教学实施中受到了学生、教师、社会的欢迎和喜爱。     

关于加强会计人员积业道德建设的思考

会计职业道德问题已经引起越来越多的关注。由会计职业道德和商业道德引发的信任危机已经不仅仅存在于市场经济成熟的国家。甚至在处于经济转型期间的我国，信任危机也很严重。通过对我国会计职业道德现状的初步分析，分别从会计职业道德制度化、处罚力度、职业道德规范等方面构建会计职业道德系统基本结构。     

The Co-evolutional Advantage: Strategic Management Theory and the Eclectic Paradigm

The eclectic paradigm has been one of the leading frameworks for explaining multinational activity over the past two decades. Yet recent trends in international business pose a challenge to the explanatory power of the paradigm. Strategic management theory, with its focus on performance differences between firms, provides a useful complement to the OLI framework in understanding the activities of the modern multinational. In particular, global competition and the management of a firm's global stocks and flows of knowledge merit closer attention.The advent of global competition requires us to shift from the existing institutional perspective of comparisons of firms and markets or of foreign firms and local firms to a firm-level perspective of comparisons of the multinational firm to its global competitors. It also necessitates a focus on firm-level capabilities in knowledge management relative to competitors, the development of these capabilities involving both macro and micro co-evolutionary processes. Our arguments incorporate these changes to extend the OLI paradigm to accommodate both an economic and a strategic management perspective.     

Transnational firms and the changing organisation of innovative activities

It is suggested that a transition is taking place towards newmodes of organising transnational corporations' innovative activities.First, different units of multinational firms, including foreign-basedsubsidiaries, are increasingly involved in the generation, useand transmission of knowledge. Secondly, multinationals aredeveloping external networks of relationships with local counterparts,through which foreign affiliates gain access to external knowledgesources and application abilities. As a result of this evolutionaryprocess, multinationals' organisation is subject to both centripetaland centrifugal forces. Considerable efforts are then necessaryto innovate coordination procedures and mechanisms, in orderto enhance the generation, circulation and use of knowledge.A number of empirical works are reviewed, providing some evidenceof the evolutionary process discussed in the paper.     

北京市吸引跨国公司地区总部的现状、问题及建议

跨国公司为了更好地开展对华业务,在一些重要城市设立了公司地区总部。为了吸引更多的跨国公司地区总部进京,北京市需要在政策环境、政府服务、市场环境、人文背景等方面有所改进。     

论跨国公司对华投资与我国低碳经济的发展

跨国公司对华投资促进了我国经济的增长,但同时所带来的环境污染等一系列问题对我国低碳经济的发展构成了挑战.1999-2009年间,随着跨国公司对华投资规模的不断加大,尤其是对第二产业的投资,使得我国环境污染严重,对发展低碳经济带来严重挑战.深入研究和妥善解决这些问题,对于促进新时期我国利用外资的进一步发展具有重要的意义.     

History of the Suez Canal Company, 1858–2008. Between controversy and utility

Between 1790 and 1860, US state governments chartered 22,419 businesses, with minimum authorised capital totalling $4.58 billion, by special statute. The US, in both total and per capita terms, had considerably more corporations and authorised corporate capital than the UK, France or Prussia did over that same span. Differences in incorporation and capitalisation rates between nations were largely a function of differences in laws and politics but differences among American states resulted more from differences in the timing and character of economic development.     

Development credit corporations: Not-for-profit development finance institutions in the postwar United States

Development credit corporations (DCCs) were innovative not-for-profit organisations first set up in the United States in the years after World War II. DCCs borrowed from financial institutions and lent on a long-term basis to small companies that needed funds to expand or maintain their operations but did not qualify for long-term credit from conventional lenders. DCCs were private-sector bodies created at the state level under charters issued by state governments. The organisations were established in more than half the American states. DCCs continue to function in the contemporary era, and have thus proved to be a permanent fixture in the landscape of development entities and not-for-profit financial institutions.     

A cost-minimization approach to the international transfer of HRM/IR practices: Anglo-Saxon multinationals in the Federal Republic of Germany

The existence of host-country and country-of-origin effects is analysed by using the concept of fiscal federalism as a theoretical analogy. It is argued that multinationals try to minimize the costs of centralization and decentralization associated with cross-national personnel policy. The higher the costs of decentralization, the more likely is the existence of country-of-origin effects. The opposite holds true for increasing costs of centralization. This is tested empirically by comparing the human resource management and industrial relations (HRM/IR) practices of US and British subsidiaries operating in Germany with those of native German firms. Based on 297 valid cases, it is shown that the existence of decentralization costs is associated with country-of-origin effects in various areas of personnel management, such as the use of variable compensation, employee ownership and initial vocational training. In contrast, in the field of industrial relations (co-determination, compliance with collective bargaining), there are strong pressures to adapt to local norms, leading to host-country effects. These results indicate that a rationalistic cost-minimization approach is well suited to explaining the patterns of host- and home-country effects in regard to the HRM/IR practices of multinational enterprises.     

战后经济危机与美国跨国公司的发展（1947---1970年）

本文从政治与经济结合的视角对1947～1970年间美国跨国公司发展的背景及特征进行了分析，认为战后美国跨国公司的对外投资实际上起了一种释放过剩产能、缓解资源需求的压力和增强国际分工地位的作用，即在一定程度上“烫平”了经济周期的波动。在此背景下，美国政府也通过增加其在国际投资领域的规则制定权的方式，对跨国公司对外投资行为进行了扶持，促进了战后这一时期美国跨国公司的发展。