论公司融资中“债”与“股”的区分——以名股实债为中心

名股实债是当前公司企业融资中的一种特殊安排。其本质是借助股权投资的外衣来掩盖债权融资的经济实质。名股实债出现的原因是当前我国对于公司融资监管较严,非公众公司缺乏股权融资渠道,授信额度也不能满足企业发展需要。投资方也需要借助股权投资的名目来突破市场壁垒、预防金融违约风险。对于名股实债,在司法认定上应当报以一种接受、尊重的态度,从当事人之间的意思表示出发,探求当事人之间融资安排的经济实质。但是在如破产清算等设计外部第三人场合中也应当采取外观主义,保护善意第三人。     

金融危机条件下我国商业银行履行社会责任问题研究

我国商业银行自身发展取得良好成绩的同时,履行社会责任问题日益受到社会各界的关注.本文首先阐述了商业银行社会责任的基本内涵,指出了商业银行履行社会责任的重要意义,然后结合当前的经济金融形势,提出了我国商业银行履行社会责任过程中存在的一些不足,最后提出了今后一段时期我国商业银行履行社会责任的具体措施.     

简论业主委员会的诉讼主体资格——基于立法和司法解释对此问题的反复不定

业主委员会是否具备民事诉讼主体资格在我国理论界一直存在争议,立法上举棋不定,业主委员会的诉讼主体资格问题的悬而未决,不利于为业主权益的保障。在分析业主委员会的诉讼主体资格的相关规定及实践的基础上,从诉权理论角度分析,我国的业主委员会应具备诉讼主体资格。     

企业文化外部导向对关系纽带、信任的影响研究

强而有力的企业文化会帮助企业度过成长过程中所遭遇的挑战,形成独特的企业竞争优势。以往绝大多数研究者由于把视野过度放在研究企业内部,聚焦在企业文化对内部员工的影响,从而忽略了外部导向的企业文化对顾客、上游供应商以及下游渠道商的影响力。事实上,这对于企业来说,具有更直接的意义。研究表明具有外部导向文化的企业,其文化最重要的影响就是便于与外部相关利益者建立良好的信任关系和关系纽带。     

Efficiency in fundraising and distributions to cause-related social profit enterprises

Managerial efficiency is as important in social profit enterprises (SPEs) as it is for more traditional financial-profit organizations. In this regard, both donors and SPE executives use efficiency information in making decisions. Here, we suggest a linked, two-stage Data Envelopment Analysis (DEA) methodology for assessing efficiency in both charitable fundraising and cause delivery, while empirically investigating results for international aid organizations. The model allows efficiency assessment for both the fundraising and utilization of generated funds when directed for cause-related purposes. This, in particular, allows for measurement of the organization’s managerial efficiency relative to both multiple phased goals and peer organizations. Additionally, the approach provides benchmarks for identifying sources of improved performance in fundraising and program/cause service delivery. It can also project the results of changes in inputs on the amount of resources available for the charitable organization’s cause.The proposed model(s) allow the examiner to assess performance while, at the same time, identifying those instances wherein the simple ratio measures commonly used in non-profit assessment are (1) deficient, and/or (2) misleading because of the use of ‘incorrect’ variables, or the ‘hiding’ of inefficiency if/when tax form categories are filed by an SPE. Importantly, the suggested two-stage DEA methodology can be useful for any organization with multiple-linked goals.     

价值分析的具体应用——教学实效性分析研究

近年来,《思想道德修养与法律基础》课的教学一直是众多教育者所关注的话题,而如何真正提高教学实效性则是大家关注的重中之重。文章针对如何提高《思想道德修养与法律基础》课的教学实效性的问题,根据教学实践,指出要提高教学实效,教师必需要吃透教材,精心选择和安排教学内容,在教学方法上要采用启发式和互动式教学。