基于客户价值的厂商对经销商委托代理研究

厂商与经销商的委托代理关系是营销管理中的一种特殊而重要的关系,是决定企业经营成败的关键因素之一。本文着重分析道德风险下的委托代理模型,基于客户价值的角度改进原有激励模型,分析模型结果,并加以总结说明。     

国际旅游岛的价值分析

自从国务院发布了《国务院关于推进海南国际旅游岛建设发展的若干意见》后,海南省有了新的发展机遇。本文对海南国际旅游岛的战略价值和生态资源价值进行认识,并为海南国际旅游岛创造共同价值和长远价值做分析研究,在达成国际旅游岛比发展有污染的低端工业更有价值的共识基础上,对旅游中生态价值进行价值分析,在开发这种旅游资源的基础上,采取人为行政和立法的方式来保护这种核心价值,利于海南省创造更多的价值。     

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。     

机遇与挑战:论多元文化对高职学生价值观教育的影响

当今时代,多元文化对主导核心价值观尚未形成的高职生产生重要影响,同时,多元文化也给高职生价值观教育带来许多机遇和挑战,表现为内容的丰富性、方法的多样性和沟通的即时性;精神的失落造成价值观教育成效渐微;价值观的迷茫造成价值观教育作用弱化;多元文化的网络传播挤压着价值观教育的时空,需要研究者和教育者积极思考,认真应对。     

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.     

会计准则中融入财务理念的实践价值分析

会计准则中财务理念的融入,重要的在于其实践应用价值,在于会计实践与财务管理实践的相互支持。这种融入,凝聚了财务管理与会计准则的内在关系,使得会计重心的虚拟利润转移至真实收益,会计目标的抽象描述转移到具体操作,会计职能的观念总结转移到现实应用。     

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.     

Effects of Gender Differences on Perceptions of Destination Attributes,Motivations, and Travel Values: An Examination of a Nature-Based Resort Destination

This study examines the perceptions of the potential tourist market to a nature-based resort destination from the gendered perspective. The research reveals that significant gender differences exist about the perceived importance of destination attributes and travel values when potential nature tourists consider destination choices. After controlling for demographic and travel behaviour variables, such as age, marital status, education, household income, preference of price quote and length of stay, most gender differences remain significant. In addition, more significant distinctions between men and women are demonstrated after controlling for age and income level. The study provides insights into gendered perceptions of nature-based tourism settings. Specific marketing implications are discussed in an attempt to successfully attract nature tourists and provide a high-quality nature destination experience.     

现阶段对财富的再认识

本文通过前人对财富的有关论述，认为财富的本质是马克思所说的一般劳动，是一切财富所共有的内在属性，是劳动产品的价值。提出了财富本身和财富的表现方式是一个事物的两个方面，论述了不同社会形式下财富的主要表现方式或持有方式，社会主义生产既要重视价值的生产和积累，也要重视财富的生产和积累，要协调好两者之间的关系，同时要重视以“劳动”为要素的财富分配问题，以利于我国的生产和发展。