1999年11月,Hershey医疗中心(HMC:Hershey Medical Center)与Geisinger健康系统(Geisinger:Geisinger Health System)宣布他们之间的并购失败.前车之鉴,后事之师.通过这次失败,我们应该注意到以下四个在医疗机构并购中须加以重视的因素:
The mode of arrangement and innovation of governance for corporate rights of control should be in accordance with the global resource disposition opportunities and efficiency competition. Based on rights formulated by...The mode of arrangement and innovation of governance for corporate rights of control should be in accordance with the global resource disposition opportunities and efficiency competition. Based on rights formulated by acts and regulations, this paper establishes models of arrangement for corporate rights of control, and then analyses the composite basic features derived from the models. To conclude, a main frame for the arrangement and innovation of corporate rights of control is put forward based on the real practice of listed companies in China.展开更多
This research is based on previous theory research of corporate governance from the internal mechanisms, ownership structure and board structure, and researched how these three aspects affect earnings management.
China＇s supervisory mechanism is peculiar in that it integrated the supervisory board （SB） of the German corporate governance （CG） model in 1993, and has simultaneously adopted the audit committee （AC） of the A...China＇s supervisory mechanism is peculiar in that it integrated the supervisory board （SB） of the German corporate governance （CG） model in 1993, and has simultaneously adopted the audit committee （AC） of the Anglo-American model since 2002. This paper aims to reveal the effectiveness of SBs in coordination with ACs in China. The regulations for Anglo-American and Chinese systems are compared and further evidence is provided through interviewing two governors of all listed companies in the SSE and of 79 investment corporations in Hangzhou. Both statements indicate that China still faces difficulties and problems in meeting the two indexes of independence and expertise of supervision to give effective supervisory functions. Both opinions differed in terms of the co-ordination of SBs and ACs in the future. The evidence presented forms a basis for proposals of how key characteristics of effectiveness and co-ordination can be improved to make supervisory functions in China more effective.展开更多
The goal of the study was the development of a system to monitor the members of supervisory and management boards. The system currently covers 8,454 joint stock companies registered in Poland. The main purpose of the ...The goal of the study was the development of a system to monitor the members of supervisory and management boards. The system currently covers 8,454 joint stock companies registered in Poland. The main purpose of the system is to monitor every change in the composition of every board of every joint stock company, from March 2001 up to the present, and it is updated every month. This system, however, also enables us to confirm some of the theories from the field of corporate governance. A generation change has been identified in the boards of the joint stock companies which were examined. Women constitute a large, and continuously increasing, section of the board members. The number of family companies, and of family involvement in boards, is still increasing. Board members of financial institutions （and not just of banks） possess significantly more directorates than board members of non-financial institutions. The number of interlocking directorates is positively linked to the macroeconomic development indicator of the total investment as percentage of GDP for Poland.展开更多
Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, an...Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.展开更多
The aim of this paper is to define the nature, present the possibilities, and discuss the problems of using human resource controlling in small and medium-sized building companies. This paper is based on the assumptio...The aim of this paper is to define the nature, present the possibilities, and discuss the problems of using human resource controlling in small and medium-sized building companies. This paper is based on the assumption that expedient human resource controlling is an effective human resource management tool that achieves the required performance of employees and expected competitiveness of a building company. This paper uses the results of a questionnaire survey conducted in November 2013 to analyze human resource management in building companies in the Czech Republic and specify the organization and conditions of human resource management. Some 81 small （less than 50 employees） and 66 medium-sized （50-249 employees） building companies operating in the Czech Republic took part in the questionnaire survey. The results of the questionnaire survey showed the lack of concept and random nature of human resource management in most small and medium-sized building companies. Of course, in terms of the present economic trend, it is above all important for small and medium-sized companies to develop their adaptability to the building market and to be able to deal with a variety of construction works. It is effective human resource management supported by expedient human resources that serves this purpose.展开更多
This paper investigates the organizational culture of one of the largest auto manufacturers in the world Toyota Motor Corporation using various corporate culture and management models. The investigation was conducted ...This paper investigates the organizational culture of one of the largest auto manufacturers in the world Toyota Motor Corporation using various corporate culture and management models. The investigation was conducted in 2009 using qualitative analysis with the help of various secondary sources. The study reveals that the company＇s management style can be characterized as the Family type that implies collectivistic society with male domination, strict rules and laws at work, and long-term orientation. It is also based on several essential principles, such as continuous improvement and learning, respect for people, mutual trust, and teamwork. Two core elements of the Toyota＇s success are technological innovations and qualified human resources.展开更多
文摘1999年11月,Hershey医疗中心(HMC:Hershey Medical Center)与Geisinger健康系统(Geisinger:Geisinger Health System)宣布他们之间的并购失败.前车之鉴,后事之师.通过这次失败,我们应该注意到以下四个在医疗机构并购中须加以重视的因素:
文摘The mode of arrangement and innovation of governance for corporate rights of control should be in accordance with the global resource disposition opportunities and efficiency competition. Based on rights formulated by acts and regulations, this paper establishes models of arrangement for corporate rights of control, and then analyses the composite basic features derived from the models. To conclude, a main frame for the arrangement and innovation of corporate rights of control is put forward based on the real practice of listed companies in China.
文摘This research is based on previous theory research of corporate governance from the internal mechanisms, ownership structure and board structure, and researched how these three aspects affect earnings management.
文摘China＇s supervisory mechanism is peculiar in that it integrated the supervisory board （SB） of the German corporate governance （CG） model in 1993, and has simultaneously adopted the audit committee （AC） of the Anglo-American model since 2002. This paper aims to reveal the effectiveness of SBs in coordination with ACs in China. The regulations for Anglo-American and Chinese systems are compared and further evidence is provided through interviewing two governors of all listed companies in the SSE and of 79 investment corporations in Hangzhou. Both statements indicate that China still faces difficulties and problems in meeting the two indexes of independence and expertise of supervision to give effective supervisory functions. Both opinions differed in terms of the co-ordination of SBs and ACs in the future. The evidence presented forms a basis for proposals of how key characteristics of effectiveness and co-ordination can be improved to make supervisory functions in China more effective.
文摘The goal of the study was the development of a system to monitor the members of supervisory and management boards. The system currently covers 8,454 joint stock companies registered in Poland. The main purpose of the system is to monitor every change in the composition of every board of every joint stock company, from March 2001 up to the present, and it is updated every month. This system, however, also enables us to confirm some of the theories from the field of corporate governance. A generation change has been identified in the boards of the joint stock companies which were examined. Women constitute a large, and continuously increasing, section of the board members. The number of family companies, and of family involvement in boards, is still increasing. Board members of financial institutions （and not just of banks） possess significantly more directorates than board members of non-financial institutions. The number of interlocking directorates is positively linked to the macroeconomic development indicator of the total investment as percentage of GDP for Poland.
文摘Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.
文摘The aim of this paper is to define the nature, present the possibilities, and discuss the problems of using human resource controlling in small and medium-sized building companies. This paper is based on the assumption that expedient human resource controlling is an effective human resource management tool that achieves the required performance of employees and expected competitiveness of a building company. This paper uses the results of a questionnaire survey conducted in November 2013 to analyze human resource management in building companies in the Czech Republic and specify the organization and conditions of human resource management. Some 81 small （less than 50 employees） and 66 medium-sized （50-249 employees） building companies operating in the Czech Republic took part in the questionnaire survey. The results of the questionnaire survey showed the lack of concept and random nature of human resource management in most small and medium-sized building companies. Of course, in terms of the present economic trend, it is above all important for small and medium-sized companies to develop their adaptability to the building market and to be able to deal with a variety of construction works. It is effective human resource management supported by expedient human resources that serves this purpose.
文摘This paper investigates the organizational culture of one of the largest auto manufacturers in the world Toyota Motor Corporation using various corporate culture and management models. The investigation was conducted in 2009 using qualitative analysis with the help of various secondary sources. The study reveals that the company＇s management style can be characterized as the Family type that implies collectivistic society with male domination, strict rules and laws at work, and long-term orientation. It is also based on several essential principles, such as continuous improvement and learning, respect for people, mutual trust, and teamwork. Two core elements of the Toyota＇s success are technological innovations and qualified human resources.
