‘东方’魂——记广汉市政协委员何志德

已是早晨近10时了,当笔者急匆匆赶到广汉市东方机械厂时,厂长何志德正端着一大碗饭菜,边看材料边往嘴里塞。“这么晚才吃早饭?”笔者问。站在一旁的厂党委书记张德友忙解释说,“何厂长一大早就忙工作,现在才有空吃早饭。”嘿!这顿早饭实在马虎。

Entrepreneurship corporate social responsibility and flexible innovation networks： On the interaction between TNCs＇ R＆D activities and local development

Entrepreneurship corporate social responsibility is concerned with obligations that should be undertaken by an enterprise or ＂enterprise citizen＂ to the society including interrelationship between enterprise and some related interest dependents. And it is a sense of value, discipline and respect to the people, community and environment-related policies of the enterprise. Obviously, the core of the notion refers to a commitment of the enterprise in order to improve living standard of related interest counterparts. Nowadays, entrepreneurship corporate social responsibility has been not only an ethical call, but also an institutional constraint. The consensus is that in operation process an enterprise should take into account of its economic, social and ethical effects on consumers, staffs, shareholders, communities, local governments and environment and make a better prospect to them. Based on this point of view, by field work and questionnaire method, this paper discusses specifically the interaction between TNCs＇ R＆D activities and local development of the Pudong New Area, a China＇s largest special economic zone in Shanghai to explore dynamics of the TNCs＇ R＆D activities, growth of the local economy and their roles in promoting flexible innovation networks for sustainable futures. This involves： a. notion of the entrepreneurship corporate social responsibility; b. current state and trend of TNCs＇ R＆D activities; c. mode and linkage tightness between TNCs＇ R＆D activities and the local economy; d. main problems of the TNCs＇ R＆D activities in Pudong; e. the context of flexible innovation networks; and f. manner and ways in creation of flexible innovation networks.

The Development of Danish Agriculture and Agribusiness： Lessons to Be Learned in a Global Perspective

The agri and food industry is a major industrial sector in Denmark. Compared to other countries on a similar level of economic development Denmark has an extremely important agriculture and agribusiness sector. Danish agri and food cooperatives seem to have been successful in obtaining international competitiveness. The transformation and the structural development of the cooperative sector have more or less been completed. The development of the industrial structure among Danish agricultural cooperatives has been very rapid during the latest decades. Through mergers and acquisitions the number of firms has fallen dramatically, and the result has been increasing concentration ratios in almost all groups of the food industry. Structural development, concentration and globalization in recent decades have resulted in agri and food companies now being among the largest in Europe. To a large extent, agriculture all over the world faces similar problems and challenges. For this reason, it is essential that know-how, experiences and lessons can be transferred and adopted by agriculture in other countries around the world. In many ways, the experience and the success behind Danish agriculture and agribusiness can be transferred to other countries. However, profound studies of specific needs and conditions are necessary.

Study on Ecological Strategy of Enterprises' Competition

The ecolotogical research of enterprises＇ competition is the front line of current research of enterprises ＇ competition strategy ： This text applies the competition principle of living creature in ecology to research enterprises＇ competition problems .explains the ecological characterisiics of enterprises＇ competition, such as non-symmetry, crowded effect, density effect. competition-rejective effect, suitable resources niche and red queen effect etc., deduces the ecological model of enterprise＇ competition, and further analyzes enterprises＇ competition strategy; strategy R and strategy K. on the basis of enterprises＇ practices, Therefore enterprises＇ competition ecosystem theories have further been deepened and enriched.

Research on supplier evaluation and selection based on fuzzy hierarchy analysis and grey relational analysis

Considering the disadvantages of selecting evaluation index of supplier based on old purchase relation and in view of transformation of relation between manufacture and supplier under the dynamic, cooperative, competitive and quickly response environment, research on supplier selection evaluation was presented based on enterprise capability, cooperation degree and service level from the perspective of cooperative partnership and coordination, and the evaluation index system was established. A more objective and veracious supplier selection and evaluation method based on fuzzy analysis hierarchy process and grey relational analysis was developed, and then empirical research on electric equipment manufacturer was explored to analyze the supplier selection and evaluation.

Research on the Sustainable Development of Chinese Small and Medium-Sized Enterprises-Con-struction and Application of R&D Strategic Alliance

R ＆D strategic alliance is important for enterprises＇ sustainable development and it is a worth research for us. This paper firstly analyzes the condition and situation of tho small and medium-sized enterprises＇ strategic alliance. Then it points out that the small and medium-sized enterprises should choose a sttieable alliance organization, ally themselves with big enterprises, strive for the support of the government, and develop their technology through technology unions. Finally, it suggests that the government should create better innovation environment for R＆D strategic, alliance. A new way is also put forward for the applicotion and foundation of the small and medium-sized enterprises ＇ R＆D ,strategic alliance in China. It is also helpful for the sustainable development of small and medium-sized enterprises.

Restructuring and Sustainability-Corporate Strategy of Commercial Bank in Thailand： A Siam Commercial Bank

This article presents a case study of the Siam Commercial Bank （SCB） by investigating why and how SCB implemented organizational restructuring during the uncertain economic environment, and gives an overview of the Thai commercial bank industry. This article presents and discusses SCB＇s strategy implementation in its organization during 1997-2010. This case study is aimed to provide some guidelines for other companies in developing and in choosing strategies for their business sustainability in the global change, and in choosing the implementation of their organization structure for competitive markets.

The Sustainable Development of ICTs in China:An Empirical Study of Small and Medium-Sized Enterprises

The wide application of new information and communication technologies(ICTs) has been argued to be critical to business success of small and medium-sized enterprises(SMEs) ,especially to those in the developing countries.Drawing upon existing literature,this article will examine the determinants of ICTs application in SMEs in China based on data collected from interviews with top managers and/or owners of 70 SMEs.We identify 20 factors affecting ICTs application in SMEs in China and divide them into four broad categories,namely pressures,firm specific factors,technical factors and local milieu.We also pay special attention to the Chinese business environment affecting ICTs application.Our analysis shows that local ICT infrastructure,external pressures from competitors and ICT knowledge of employees are the determinants of Internet application by SMEs,while product characteristics and market target are important factors of e-commerce adoption.

Development of Small and Medium Enterprises （SMEs） Accounting Information System in Cluster of Kampung Laweyan Batik, Surakarta, Indonesia

The role of small and medium enterprises （SMEs） in the economy of a country was quite strategic, however the tightness of the competition, has allowed the SMEs into disadvantageous position. The SMEs need a precise accounting information system, thus the SMEs could improve the accuracy, validation data, productivity, and the competitiveness of enterprises. The problem of this research is how the SMEs accounting information systems in a cluster of Kampung Batik Laweyan Surakarta. To develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta, this research used research and development （R＆D） method. Data obtained through analysis of the company＇s business processes. Results of data analysis used to develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta. Accounting information system development consists of the structure of SMEs organizations, the general design of accounting information systems of the SMEs, flowchart and documentation of the SMEs accounting information systems, and accounting software of the SMEs

Toward the Effect of Audit Quality on Earnings Management——Empirical Evidence from Manufacturing Enterprises Listed in Shanghai Stock Market

Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In this study, we directly examine the effect of external audit quality on earnings management by using discretionary accruals. We find that the discretionary accruals of non-dual audit companies are significantly greater than those of dual audit companies. We also find that clients of non-First Ten auditors intend to report greater discretionary accruals than those of First Ten auditors.

Textile

CNTEX: Home Textile Redefined at Inter- textile Shanghai Home Textiles Intertextilc Shanghai Home Textiles, one of Asia's most popular home textiles trade shows, organized by China Home Textile Association, The Sub-Council of Textile Industry, CCPIT and Messe Frankfurt (HK) Ltd., returned for its 14th year, 26-28 August 2008, at the Shanghai New International Expo Centre.

Commercial

Commercial Service is vital to social life and sub-councils of CCPIT provide that to business- men both at home and abroad. The China Council for the Promotion of International Trade Commercial Sub- Council is a non-governmental foreign economic and trade organization com- posed of social celebrities and representa- tives of enterprises in China's commercial circle.

The Role of NGOs for Agribusiness Enterprises Development in Pakistan： Current Scenarios and Future Implications

This research ascertains the significant contribution of the Non-Government Organization （NGO） sector in Pakistan for the development of agribusiness enterprises. The NGO sector does not contemplate the emerging trends of agribusiness enterprises in terms of the current and future scenario in context of more efficient agro food systems under the network paradigm. Two of the many NGOs that are engaged in rural development launched various programs to support more efficient marketing systems as the precondition of better well-being. These two NGOs and their various development activities relevant to agribusiness enterprises have been analyzed in this study. The findings reveal that the evaluation matrix for the market activities of these two NGOs characterizes much potential. They are more efficient to strengthen the link between the farmers, market and rural development initiatives. However, in order to improve the linkages NGOs have to act for improving knowledge management in a more holistic way.

Small-medium sized enterprise cluster and small town economic development

The small-medium sized enterprise （SME） in China has made considerable progress and been the main power to promote the regional economic development. SME cluster at the small town in the developed areas along the east coast of China. This paper analyses the relationship between SME cluster and the economic development of small towns. The conclusion is that SME cluster is the direction of the small town＇s development. The special cultural tradition and value conception are the important location conditions to develop SME cluster. In the end, the author provides some countermeasures to develop SME clusters in the small towns.

Technical Efficiency Estimation of Government Linked Companies in Malaysia

The Malaysian government launched the Government Linked Companies Transformation （GLCT） Programme in May 2004, with the aim, amongst others, of ensuring continuous improvement of these firms amidst global trade competitiveness and economic challenges. This paper examines technical efficiency of government linked companies （GLCs） and benchmarks the result with top foreign owned firms listed in Bursa Malaysia. The study employs an unbalanced panel dataset of 31 existing GLCs over a period of nine years （2000-2008） using the stochastic frontier model. The results provide estimates of mean technical efficiency of these firms for the first time, and highlight the variation between the GLCs and foreign owned firms which represent international standard. The findings show mean technical efficiency of GLCs is moving towards the frontier but it still relatively low compared to the foreign firms. The trend declined drastically at the later period showing a wider gap against the benchmark firms. The findings hope to contribute to the growing literature on firms＇ efficiency focusing on privatized firms in developing countries.

The Effect of Tax as an Instrument of Fiscal Policy in Kosovo

This paper analyzes and discusses the tax system applied in Kosovo during the period from 1999 until now. It demonstrates the effects of tax policies on the country＇s economic growth and development of businesses in general. This paper also addresses the impact of those policies in maintaining the social equilibrium of a population and economic stability of the country. Applied tax policies in Kosovo have been aimed more at maintaining a stable fiscal and budgetary policy. Based on the analysis of real cases of Kosovo tax laws and their impact on particular businesses, this paper will demonstrate how tax policies applied in Kosovo have given less attention to the need of economic development, which should have been reflected through promoting the development of domestic production, reduction of unemployment, and reduction of the high trade deficit. Empirical evidence from this analysis is discussed, conclusions are derived, and the recommendations of this paper are provided.

The entropy weight fuzzy comprehension evaluation of enterprise knowledge competitiveness

With the constant development of knowledge-based economy, knowledge has become the core competitiveness of enterprise, which plays a vital role in the development of enterprise and market competition. It will be helpful for enterprise managers to improve their knowledge competitiveness, if they can judge the advantage and disadvantage of knowledge competitiveness reasonably. According to the nature and the characteristic of knowledge competitiveness of enterprise, a system of evaluation index has been designed about the knowledge competitiveness of enterprise. Taking the enterprise A as an example, it is appraised by using fuzzy comprehension evaluation based on entropy weight, and has provided a new idea for the knowledge competitiveness of enterprise.

A New-style Internal Auditing： The Governance-oriented Internal Auditing

The transformation of internal auditing （IA） from the function of supervision, management and control-oriented to governance-oriented are fulfilled while governance-oriented internal auditing emerging from the demand of corporate governance. The governance-oriented internal auditing （GOIA） is a risk-based assurance and consulting activity designed to add value into the organization focusing on the effectiveness of corporate governance in supervision and assessment by compound professional aims. Governance-oriented internal auditing includes board auditing, strategic auditing, management responsibility auditing and risk management auditing, etc..

The Status of Chinese Corporate Brand Management and Analysis of Promotion Measures

Through the introduction of Chinese brand management, this paper discussed the importance of brand management in enterprise development, and analyzed the status of corporate brand management, and proposed measures to strengthen corporate brand management.

Study on the Problems in the Employee Training of SME and the Countermeasures

Employee training has become one of the important means used by the enterprises to train quality employees and build the core competitiveness, and it plays a direct effect on the quality and work performance of the employees and subsequently on the overall competitiveness of the enterprises. Therefore, the quality of the training itself is very important for enterprise development, while there are a series of problems in the employee training and development of the small and medium-sized enterprises （SME）. In this paper, the problems in the employee training of SME are analyzed, and accordingly some countermeasures and suggestions to solve the problems are proposed.