排序方式: 共有41条查询结果,搜索用时 15 毫秒
1.
2.
家族企业的传承冲突与解析 总被引:3,自引:0,他引:3
改革初期的我国第一代家族企业,在21世纪初都将逐步进入家族企业的权杖交接的重要阶段.如何从"第一代"创业者手中将企业传递到"第二代"家族企业的管理者手中,将越来越成为企业的重要课题.家族企业子承父业中的种种冲突的根源在于继承者的能力、权威不足或管理风格与原企业风格不协调.家族企业需要根据继承者的不同发展阶段系统地培养继承者. 相似文献
3.
We contribute to the literature, firstly by elaborating sensemaking as an inter-organizational process. Second, we contribute by displaying how processual research captures reality in flight. Third, an interest model is developed in conjunction with how managers jointly develop an understanding and adapt their surrounding business network, so as to fit R&D into the social-economic environment. We develop the concept of inter-organizational sensemaking by elaborating the in-between; a joint and multi-actor understanding of the way resources-activities and the network of actors can change. Sensemaking is undertaken purposefully and so the interests of society, individual managers, firms and the mutual interests inherent with inter-organizational change also play a part. Our processual method studies events and activities through sequences of phases and periods defined by the researchers. A longitudinal case study of an emergent biofuel network exemplifies this approach. The paper discusses future research and managerial implications. 相似文献
4.
成本控制是企业取得经济效益的核心。提出了加强施工企业成本管理的几点建议,利用财务现金流量表、价值工程、赢亏平衡分析等工具及手段,通过全员管理,建设期管理,综合考虑质量、工期与成本关系,以及责、权、利并举,以期有助于施工企业改善成本管理,获得更大的经济效益和社会效益。 相似文献
5.
中俄两国在石油领域的合作走过了十八年的历程。纵观这一历程,总体而言,两国石油合作十多年来一直在磨合,磨合发展过程当中有发展有延伸。目前两国石油合作进展顺利,2010年底中俄支线石油管道将修成,明年将进入正常运转,未来合作前景非常广阔。具体而言,中俄两国石油合作的历程可分为四个不同的时期或阶段,每一个时期与阶段有着不同的时机与特征。 相似文献
6.
谢乐平 《安徽工业大学学报(社会科学版)》2008,25(6)
在投资某项建设工程过程中,需要对相关支出进行待摊处理。现行的待摊支出分配方法因没有考虑资产的服务年限及成本动因,可能造成固定资产计量的不合理。对大型项目而言,应以项目投资为基数、以资产服务年限为权数分配待摊支出。 相似文献
7.
分三个不同时期对国内城乡关系的研究进行了总结述评,分析了不同时期研究的主要兴趣、取得成果及其存在的不足,并从总体上对该领域的研究进行了评述,认为研究应该把学理性探讨与政策性关切区别开,既探索问题本身发展的规律性,也能使政策建议更具有科学内涵。 相似文献
8.
In recent times, it has become common for customers to pre-pay for goods but consume them later. The pain of payment reduces over time, in a phenomenon called payment depreciation (PD). Researchers have examined this phenomenon in situations when payment precedes consumption by long periods, ranging from three weeks to several years. The present study examines the occurrence of payment depreciation when costs precede benefits by short periods, such as three days to two weeks. The three experiments establish the presence of PD in short intervals of less than two weeks. The results are robust for both inventoried and non-inventoried consumption. The results further suggest that the sunk cost of a payment devalues discretely and not continuously. The value of the sunk cost in the consumer's mental account drops significantly after two weeks, as compared to one week. The results fail to demonstrate the effect of payment mode on the payment depreciation phenomenon. Implications indicate that retailers can vary their order delivery period to reduce product returns. 相似文献
9.
Firms sometimes obtain soft private information about growth prospects along with hard information about current or past performance. In this environment, we find that optimizing disclosures over multiple periods yields nonlinear stock price reactions following both voluntary and mandatory disclosures. Further, we derive several predictions about distinct short‐run and long‐run effects of disclosures and nondisclosures on security prices. Under specified conditions, when the volatility of the firm's earnings increases, the average contemporaneous and prospective post‐mandatory‐disclosure market premia (for voluntary disclosures over nondisclosures) rise, while farther‐in‐future market discounts (for such voluntary disclosures) also become larger. Our analysis moreover predicts that both the disclosure probability and the information content of nondisclosures can increase in the persistence of earnings. 相似文献
10.
Werner Kristjanpoller Rodríguez 《Contaduría y Administración》2013,58(1):37-62
This paper aims to determine the evidence of returns autocorrelation for the main Latin American stock markets, and the influence of the day of the week effect on this phenomenon. Also, we analyze the importance of non-trading periods and their incidence on stock markets returns. We determine a high autocorrelation in most of the stock markets analyzed, both in local and global currency and the day-of-the-week effect on only some of the stock markets. Evidence of correlation between trading periods returns and those of non-trading periods is also found. 相似文献