合并商誉的本质及会计处理:企业资源基础理论和交易费用视角

合并商誉一直是会计界争论较多的问题之一,本文试图以企业资源基础论对合并商誉的本质进行解释,先从无交易费用的理想情况着手建立模型并逐渐放松假设,考虑各种情况下合并商誉的含义以及出现合并负商誉的条件,最后对合并商誉的会计处理提出一些建议。本文认为,合并正商誉的实质是被并购企业的异质性资源加入并购企业为其带来的商誉增值,合并负商誉产生的根本原因是被并企业本身的价值因素而非交易费用。当被并企业的持续经营价值大于清算价值时,合并负商誉与企业本身的价值因素更相关;反之则与交易费用、清算成本更相关。     

我国慈善超市的定位与发展——与Goodwill的对比分析

Goodwill是世界上最早创立的慈善超市,经过多年发展,已经成为美国最有价值和公认的非营利性品牌之一。反观我国,慈善超市的优势和功能尚未充分显现与发挥,无法实现良性互动。本文通过对比分析我国慈善超市与Goodwill在定位、运作上的差异,思考存在的问题,提出致力于塑造良好的运营氛围,以社区为依托,推动构建就业导向型的新型慈善超市的主张。     

The Implementation of a “Work First” Welfare-to-Work Program in a Changing Environment

ABSTRACT

Current welfare-to-work programs grapple with the issue of putting welfare recipients to work immediately or investing in long-term education and training. Because of the 1996 welfare reform time limits, “work first” approaches are predominating. This paper examines the innovative program developed by Goodwill Industries of Southern California, which meets the challenges of implementing a work first model with a low-skill Spanish-speaking population, while also providing services to overcome barriers to employment. This is accomplished in the context of a unique profit-generating business enterprise, which makes program participants both clients and employees.     

Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting

Given the ongoing controversy around the accounting treatment of goodwill and the search by the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) for improvements to goodwill accounting, this study surveys a global sample of 352 chief financial officers (CFOs) to understand their perceptions of adopting a goodwill impairment-only approach compared to an amortization model. More than half of the respondents agree that alternative accounting treatments of impairment testing might provide more useful information. However, almost two thirds still prefer goodwill impairment testing to the amortization process. Theoretically, the study shows that the impairment-only model preference is associated with characteristics on an individual, firm and country level. The results indicate that more expert CFOs and overall CFO perceptions of firms’ economic conditions and the role of external auditors affect preference for the goodwill accounting model. Further, there is evidence that dominant ownership structures and accounting culture affect CFO preferences. The study investigates several areas in which regulators and standard setters can intervene, thereby contributing to the debate on whether to reintroduce the amortization of goodwill.     

Strategic transfer pricing in a marketing–operations interface with quality level and advertising dependent goodwill

Determining an appropriate transfer price is of importance to a firm composed of divisional profit centers since it significantly affects decision-makings of each profit center and then the firm׳s profit. In this paper, we investigate the effects of negotiated and administered transfer pricing on the profits of each center and the firm based on a differential game involving an operations department and a marketing department within a firm. The operations department is responsible for the quality improvement of a particular product and sells this product to end customers through the marketing department who controls the retail price and advertising effort. Our results suggest that compared with the administered transfer price, the negotiation between the operations department and the marketing department leads to a higher transfer price, and then a higher retail price, lower advertising effort and higher quality improvement effort. What׳s more, the decentralized departments can be coordinated by a committed dynamic transfer price of the operations department, and both departments and the firm can benefit from this coordination.     

Supply chain coordination through cooperative advertising with reference price effect

Cooperative advertising, which usually occurs in a vertical supply chain, is typically a cost sharing and promotion mechanism for the manufacturer to affect retail performance. Research in the literature, however, rarely considers the important phenomenon that advertising has a positive effect on the consumer's reference price. In fact, when a consumer makes a decision to buy a product or not, a reference price is usually in his mind and plays a determinant role. Taking into account the impact of advertising on the reference price, this paper proposes a dynamic cooperative advertising model for a manufacturer–retailer supply chain and analyzes how the reference price effect would influence the decisions of all the channel members. In our model, both the consumer's goodwill and reference price for the product are assumed to be influenced by the advertising and are modeled in differential dynamic equations. In addition, the advertising level, the consumer's goodwill and the reference price are all assumed to have positive effect on sales. Utilizing differential game theory, this paper formulates the optimal decisions of the manufacturer and the retailer in two different game scenarios: Stackelberg game and cooperative game. Also, this paper proposes a new mechanism to coordinate the supply chain in which both the manufacturer and the retailer share each other's advertising costs.     

商誉的社会价值

商誉的社会价值就是商业信誉对社会的影响和作用,良好的商业信誉可以增加社会的信任感,提高企业的知名度,避免企业的生存危机,给社会民众带来信心和稳定感。建立商誉的根本要诀是诚信。由于商誉对企业发展十分重要,必须予以高度重视。     

商誉及其会计处理新探

商誉是企业的一项重要的无形资产,然而对在会计上如何反映商誉却一直存在着争论,尽管国际会计准则和各国家的会计准则大都对商誉的会计处理做出了明确的规定,但都存在着明显的缺陷。会计上怎样反映商誉才更合理?本文将就此加以探讨。文章首先论述了商誉的性质,而后指出了现行商誉会计处理中的诸多误区,并探讨了商誉会计的发展出路:以人力资源会计代替现行的商誉会计。     

不动产善意取得研究--兼论房屋善意取得

本文从登记的权利外观出发,研究不动产是否适用善意取得制度.通过探讨不动产善意取得的否定说与肯定说,认为善意取得应适用于不动产.不动产善意取得的价值在于保护善意第三人信赖登记的权利外观而与无权让与人交易所享有的利益和维护交易活动的动态安全.进而研究我国房屋善意取得.     

浅谈春节短信祝颂语

春节短信祝颂语在语言上的特点可以从含义和形式两个方面进行探讨.话语含义类型主要有拜年类、祝福类、描摹类、抒情类、劝勉类、搞笑类等六种.话语形式主要有对联诗歌体、小散文体、故事体、英语表达式四种.话语含义和形式结合生成不同风格的话语,人们根据不同的交际目的选择合适的春节短信祝颂语.春节短信祝颂语具有礼仪性、民族性、模式性、实用性、娱乐性、包容性等特点.