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51.
企业的生存和发展,与外部环境及内部条件有着密切的关系。因此,只有把握外部环境的现状和将来的变化趋向,优化内部资源,制定正确的发展战略和行之有效的实施措施,才能促使企业持续健康发展。 相似文献
52.
我国对于管理期权方法在企业理财的运用尚处于初始阶段,本文就期权思想在企业投资活动中各种应用(包括最佳投资时机的选择、后续项目投资以及放弃项目的评价等)加以分析,以此作为进一步探索我国企业财务管理新思路和新方法的途径。 相似文献
53.
基于自愿性会计政策变更的巨额冲销动因研究--来自深沪两市1998-2002年的经验证据 总被引:10,自引:0,他引:10
自愿性会计政策变更是企业进行盈余管理的重要手段。盈余管理包括收益平滑、巨额冲销和政策诱增式盈余管理。巨额冲销就是有意做大亏损,其目的主要是为了建立秘密准备,以便企业在不远的将来能够在账面上"扭亏为盈"。从1998-2002年间利用自愿性会计政策变更进行巨额冲销的55家上市公司数据研究中,发现巨额冲销与董事变更比例正相关,与企业规模负相关。防止巨额冲销行为,应从完善我国企业会计制度入手,主要监管对象是董事变更比例大的中小上市公司。 相似文献
54.
裴春秀 《北京工商大学学报(社会科学版)》2005,20(2):45-48
管理者常常遭遇“不适合”,管理困境,这是组织存在管理问题的信号。本文在对“不适合”,管理困境内部成因分析的基础上,从沟通、体制、流程、学习和文化五个维度,探讨了“不适合”,管理困境的解决机制。 相似文献
55.
基金竞赛对基金经理交易行为影响的实证研究 总被引:1,自引:0,他引:1
对中国证券投资基金管理业中的"基金竞赛"行为进行了实证研究。结果表明,从整体上看 ,业绩排名确实对基金经理产生了一定的隐性激励,导致在期间业绩排名中被评为"输家" 的基金经理的风险调整比率大于"赢家",而且这种趋势在小盘基金和新基金中比在大盘基 金和运作时间较长的老基金中更明显,在开放式基金中比在封闭式基金中更明显。 相似文献
56.
This article explores key insights that economic theory can shed on the issue of no-fault divorce in the United States, addressing
modifications in the incentive structure of individuals that resulted from the legislative reforms of the 1970s. After stressing
the importance of correctly interpreting and classifying divorce laws, this work investigates the contributions of the theory
of property rights, the contributions of game theory and intra-household bargaining, and the contributions of general equilibrium
analysis in our understanding of how divorce laws work and what their impact is. By doing so, this exposé analyzes the theoretical
consequences of no-fault divorce on the decision whether to get married or divorced, on the characteristics of spouses and
divorcees, on divorce rates, and on marital-specific and non marital-specific investments. 相似文献
57.
充足的公共物品供给在经济建设中有重大意义。文章分析了公共物品的性质及其供给模式,运用博弈论对公共物品的市场供给和政府供给效率进行了比较,认为我国应该构建多元的公共物品供给模式,推进服务型政府改革,明确政府和市场边界,减少公共物品供给中寻租行为。 相似文献
58.
Carlos E. Ruiz Robert G. Hamlin Angeles Carioni 《Human Resource Development International》2016,19(4):267-288
The purpose of this empirical study was to explore the perceptions of Argentinean managers and non-managerial employees about managerial and leadership effectiveness, and the extent to which the findings are generalized to other countries. The central research question addressed was as follows: How do people employed in Argentinean companies behaviourally distinguish effective managers from ineffective managers, and to what extent are the findings culture-specific or context-general? A total of 42 employees from private and public sector organizations in Cordoba, Argentina, were interviewed using critical incident technique. The interviews generated 302 critical incidents of which 155 were examples of positive (effective) managerial behaviour, and 147 of negative (ineffective) managerial behaviour. The findings suggest that Argentineans perceive as effective those managers who are supportive, considerate, motivating, caring, good decision makers, approachable, participative, fair-minded, communicative, actively involved, and who act as role models. This challenges the widely held belief that Argentineans prefer authoritarian managers over democratic ones. 相似文献
59.
Stefan Toepler 《Voluntas: International Journal of Voluntary and Nonprofit Organizations》1998,9(2):153-170
According to the relevant literature, the relationship between government and the private foundation sector in Germany is marked by a paradigm of conflict very similar to the one that has often dominated the U.S. discussion of government/nonprofit relationships in the past. More specifically, scholars often hold that the development of foundations in Germany is largely hampered by an administrative and regulatory climate that weakens rather than strengthens the foundation community. Two main arguments are brought forth in this context: First, the expansion of the state bureaucracy into traditional activity fields of foundations crowds out the foundation sector; second, the structure of tax regulations is detrimental to a sound development of foundations. However, while these arguments figure prominently in the policy debate, they have neither empirically nor analytically been substantiated as of yet. Borrowing from organizational theory, this article critically evaluates the arguments in the light of available evidence in an effort to contribute to a better understanding of foundations in an international context. 相似文献
60.
In recent years social policy in relation to lone parents has placed heavy emphasis on increasing the participation of this group in the labour market. If anything, the newly elected Labour government appears to be more committed to this objective than its predecessor. This paper details some of the findings from a focus-groups exercise with lone mothers in Belfast conducted in 1995. The data underline the limitations of many aspects of the measures taken to encourage lone parents to work and raise questions about the appropriateness of current policy. 相似文献