The impact of partner diversity within multiparty international joint ventures

Despite the significant role that multiparty international joint ventures (MPIJVs) play within multinational enterprises, we know little about the significant challenges associated with the management of these ventures. Therefore, we combine the Resource-based View of the Firm and Transaction Cost Economics to investigate the effects of the key aspects of partner diversity (i.e., variety, balance, and disparity) on MPIJV dissolution. We test our hypotheses using a dataset of 248 MPIJVs in China. We find empirical support for a U-curve shaped effect of variety and a negative linear effect of balance on MPIJV dissolution.     

Survival and dissolution of exporter relationships with importers: A longitudinal analysis

The primary purpose of this paper is to extend knowledge about the survival or dissolution of interorganizational exporter/importer relationships. Based on a conceptual framework, this paper presents a longitudinal analysis of data to explore the relationships between trust, economic performance and the outcome of survival/dissolution of a business-to-business relationship. In addition, two interactions are presented that involve business distance on the outcome of the survival/dissolution of a business-to-business relationship. The results show a significant positive relationship of both trust and economic performance on survival. Findings also reveal a significant negative interaction between business distance and trust on survival. Finally, there is only a marginally significant negative interaction between business distance and economic performance on survival.     

Skills,core capabilities,and the choice between merging,allying, and trading assets

We analyze two firms’ choice between merging, allying, and trading assets. We consider a setting in which firms have assets, skills, and core capabilities; skills are the component of organizational capital that increases in the course of joint operations, core capabilities the component that does not. We find that the two firms trade assets for them to operate separately in case the two firms have high initial skills; the two firms merge in case they have similar core capabilities; they ally where there is little equilibrium double moral hazard. We compare the times to dissolution in the alliance with those to divesture or post-merger integration in the merger; for all but the last jointly operated asset, we find that joint operations cease earlier in the alliance than in the merger.     

Partnership Dissolution: Treatment of the Overdrawn Capital of an Insolvent Partner

The decision in Garner v Murray is regarded as the source of law in relation to the dissolution of a partnership where one partner is insolvent. There is evidence of some confusion regarding the treatment of any shortfall in the contributions required from the partners. The conventional treatment of that shortfall, as described in accounting textbooks, appears to be not in accord with the decision and to be at odds with a clearly stated point of law.     

对公司注销后被发现的偷逃税款应如何处理

对公司依法定程序注销后被发现的偷逃税款的追缴涉及《税收征管法》、《公司法》、《企业破产法》、《合同法》等相关法律的衔接,是税收执法中的一个"老大难"问题。本文从一个税务稽查案例出发,对公司依法定程序注销后被发现的偷逃税款或少缴税款是否应该追缴、如何追缴等问题进行探讨,并提出加强对上述偷逃税款管理的建议。     

论合理期待理论在公司司法解散制度中的实践运用

我国新《公司法》第183条对公司司法解散有过明确规定。虽然这一规定对公司法体系的完善起着重要作用,但在实践运用中,在处理诸如预期改变或者因继承、受赠而获得股份的问题上,现有的法律仍将眼光放在投资时间这个相对较狭隘的概念上。对此问题,法律应更多地考虑公司经营管理情形的改变,从而保护小股东的合理期待权。     

新农村建设中乡村债务的审视与化解——对昌吉市六工镇西五工村债务情况的调查

在全国上下动手齐建社会主义新农村的今天,乡村债务问题极其尖锐地显现出来。乡村债务本质上是我国各项涉农政策制度成本的长期沉淀。在化解乡村债务的过程中,各级政府既要根据各种既定制度分解债务的历史责任,又要适时推行各项农村配套制度的改革,避免步入农村改革的制度供给陷阱。     

Re-appraisal of Garner v. Murray: A Comment

Ashton (1984) argues that the decision in Garner v. Murray was wrong, and that the intent of the relevant provision of the English partnership Act 1890 is 'clear'. This comment suggests that the intent is far from clear and that there are reasns for agreeing with one critical aspect of the 'Rule in Garner v. Murray'.     

商业关系解体诱因、过程与退出策略选择

客户关系管理不仅需要掌握关系成功获得与良好维持的艺术,还要学会"问题关系"的改善、恢复与退出技能.关系固有因素决定了关系解体的内在因素,关系衍生因素是关系解体突变或渐变的外在因素.关系解体过程分为评估、决策、沟通、网络沟通、退出和恢复七个阶段,退出策略选择分为利己和利他两种导向,不同导向选择形成了不同的退出策略组合和关系解体后果.关系行为、沟通方式、资源纽带和关系参与者契约改变是观察关系质量变化的最主要变量.     

Re-appraisal of Garner v. Murrya: A Reply

Houghton (1986) is not convinced by the arguments presented earlier in Ashton (1984) and argues that the decision in Garner v. Murray is very persuasive. He also challenges some of the conclusions reachd in my ealier paper. Those conclusions are further supported here. We agree that it is time legislative changes were made.