双向资金占用与上市公司资本投资

关联资金占用不仅是控股股东占用上市公司资源,也有上市公司占用控股集团资金的情况,即双向资金占用。前者是控股股东掏空上市公司的一种手段,而后者可以理解为控股股东支持上市公司的一种方式。资金占用可视为一种融资手段,是内部资本市场资金配置的一种形式。本文研究发现,关联方应收项目(关联方占用上市公司资金)会抑制上市公司的资本投资规模,降低投资—现金流敏感度。而上市公司对关联方的应付项目相当于获得了成本很低的资金,起到补充投资活动现金流的作用,促进了上市公司的资本投资规模,提高了投资—现金流敏感度。     

产品标准化战略模型及其实证检验--以60家"世界500强"在华跨国公司的实证检验为例

产品标准化战略作为跨国公司全球营销战略重要的经营模式,一直以来,在理论和实践方面都受到跨国公司的普遍关注,在全球营销战略领域表现出极强的实践性.但是,迄今为止,尚缺乏一个对理论和实践均具有指导意义的产品标准化战略的综合模型.本研究在继承、发展以往学者有关产品标准化战略的零散研究基础上,对产品标准化战略的内涵和影响该战略的内外部因素进行了深入、系统的梳理、归纳和提炼,构建了"产品标准化战略理论模型",并对60家"世界500强"在华跨国公司的调研数据进行了实证检验,丰富和发展了全球营销战略理论.     

Factors that influence women’s decision on infant feeding: An integrative review

BackgroundMany women stop breastfeeding earlier than what they intended prior to birth. Although there are many studies that focus on the factors that influence women’s antenatal breastfeeding decisions, the factors that influence women’s decisions during the continuum of antenatal and postnatal period are less known.AimTo understand and synthesise the contemporary factors that influence women’s decisions on infant feeding from the antenatal period and across the breastfeeding continuum.MethodFive online databases (CINAHL, Medline, PubMed, Scopus and Web of Science) were searched. We included original search articles that were published since 2015 to August 2021 and were available in English. The framework of Whittemore and Knafl was used to guide this integrative literature review. Out of the 872 articles identified, 14 studies met the inclusion criteria of our study. We used theory of birth territory and midwifery guardianship to synthesise the interactions between the themes.FindingsFive main themes were identified: (a) Women’s own views, (b) Family and friend’s preferences and advice, (c) Health professional’s preference, advice and practice, (d) Sociocultural norms, and (e) Media representation. The interaction between the themes was explained based on women’s intrinsic and extrinsic power outlined in the birth territory and midwifery guardianship theory.ConclusionThe factors that influence women’s decisions towards infant feeding methods are complex and multi-dimensional. Promoting and supporting women towards breastfeeding need to focus on the factors that are tailored for a woman within her social network where she can feel safe about her breastfeeding decisions.