The Chinese economy is currently undergoing a digital transformation.New growth drivers are replacing old ones,creating a new development landscape.Countries with strong digital industries will be the first to reap th...The Chinese economy is currently undergoing a digital transformation.New growth drivers are replacing old ones,creating a new development landscape.Countries with strong digital industries will be the first to reap the benefits of digitalization.For China,the transformation to a digital economy is both of inevitability and heterogeneity fueled by dual circulations.Crowded out from more skill-based digitalized sectors,less-skilled labor moves to less digitalized sectors.New capital,industries and technology clusters emerge as new drivers of manufacturing and service sector development.With its large domestic market and industrial competitiveness,China has fostered a new development landscape of“dual circulations”.展开更多
This survey investigated the relationship between executive compensation and the financial performance of companies. It is hypothesized that a company can utilize its pay system to direct executives＇ efforts toward i...This survey investigated the relationship between executive compensation and the financial performance of companies. It is hypothesized that a company can utilize its pay system to direct executives＇ efforts toward its strategic business objectives, thus contributing to higher levels of corporate financial performance. The survey data consisted of a secondary and non-probabilistic sample of 44 Brazilian industrial companies. In order to operationalize the independent remuneration variable, the authors used average monthly salary, average variable salary, and three indices that were created for this survey： benefits, career, and development. These indices measure the access to benefits, mechanisms for stimulating and supporting careers, and mechanisms to encourage education and professional development that companies offer to their directors, vice presidents, and chief executive officers （CEOs）, who are referred to in this paper by the term ＂executive＂. The remuneration data are from fiscal year 2006. In order to operationalize the financial performance variable, two accounting indicators were used： sales growth and return on equity （ROE） for fiscal years 2006 and 2007. The size of the companies was used as a control variable. The results of a multiple regression analysis do not support the hypothesis that there is a positive and significant relationship between executive compensation and corporate financial performance.展开更多
The large shift of surplus labor from agriculture to industry and services is seen in many countries around the world as well as in Vietnam in the process of industrialization and modernization of the country that has...The large shift of surplus labor from agriculture to industry and services is seen in many countries around the world as well as in Vietnam in the process of industrialization and modernization of the country that has set questions about the sustainability of rural surplus labor： is there still a source of surplus labor in rural areas？ If so, how large is the source of surplus labor and how long it can be lasting？ These questions were hotly debated in the literature abroad. But in Vietnam there is very little or hardly exchanged opinions about the concepts and methods of measurement of surplus labor in general and surplus labor in agriculture in particular. This article refers to the measurement approach of surplus labor in agriculture in Vietnam.展开更多
In the increasingly fierce market competition, economic efficiency of enterprises is the fundamental for enterprise＇ s development and survival; accounting plays an important role in enterprise management. The appear...In the increasingly fierce market competition, economic efficiency of enterprises is the fundamental for enterprise＇ s development and survival; accounting plays an important role in enterprise management. The appearance of accounting industry is to meet the economic needs of management within the organization and gradually developed, its main functions is to improve operating efficiency and to establish and provide a variety of data and information, such as internal management needs. Based on this, the paper makes an analysis about the role that industry accounting play for corporate financial management in China.展开更多
As a part of the product development process, the after-sales services are not only a source of innovation, but also they benefit from value creation through new managerial methodologies for the achievement of competi...As a part of the product development process, the after-sales services are not only a source of innovation, but also they benefit from value creation through new managerial methodologies for the achievement of competitive advantage and customer satisfaction. The objective of the paper is to further understand value creation for the after-sales services. We present the case of the creation of a new business for the after-sales services for the entrance into a new market. The new business is created by two gurus in the aerospace industry. A typology of guidelines is derived, based on organizational and strategic perspectives, for the after-sales services value creation and the guidelines for the creation of a new business as well as for the entrance of into a new market are presented.展开更多
It is a common belief, for the last two decades, that we can observe the transformation of the intemational economy, from industrial to knowledge economy. In a continuous changing economy, the main advantage the compa...It is a common belief, for the last two decades, that we can observe the transformation of the intemational economy, from industrial to knowledge economy. In a continuous changing economy, the main advantage the companies have is not the buildings, the machines, the trucks, or the total equipment. The strategic key of a company today is the capital that cannot be copied easily, that is not disclosed and is not tangible, the intellectual capital of the company. The intangible assets can be characterized as those without physical appearance and the value of which is limited by the rights and anticipative benefits that possession confers upon the owner. The expansion of companies into foreign markets presupposes the aggregation of financial information that includes non-homogeneous elements. The purpose of this paper is to examine the framework of identification, as well as the disclosure requirements of brand names as they have been set by several articles of Commercial Law and recognized by professional accounting institutions. Emphasis will be given to analyzing existing accounting recognition and measurement, and proposals worldwide. In conclusion, this study indicates the accounting problems of definition, measurement, and disclosure of the majority of these intangible assets to users of financial statements of the company. Despite all the difficulties, this property of the company must in some way be measured and disclosed to lead to more reliable financial statements. The proposals of this paper, will help the accounting community to solve this major problem.展开更多
The main subject of the report consists in showing positive course of Russian agriculture over the last years-entering the global market. That＇s why it is essential to make following steps to support manufactures aim...The main subject of the report consists in showing positive course of Russian agriculture over the last years-entering the global market. That＇s why it is essential to make following steps to support manufactures aiming them more actively at export： to develop export operations; to develop actively agro-industrial complex perspectives for entering the WTO; to ensure the food safety of agro-industrial complex while exporting the products; in the context of globalization Russian regions are entering more actively the global market as the relatively independent subjects of international economical relationships. The food safety of Russia-such condition of the state economy, when food independence of the country is provided, provision; physical and economic utility of food products is guaranteed by the state and corresponds to requirements of the legislation of the Russian Federation in safety and quality. Participation in the WTO gives to the country set of advantages in the decision food independence. In the world, the country and in region management of efficiency agriculture with a view of advancement to food safety, should be coordinated necessarily with food independence. State support of the Russian agro-industrial complex on the federal and regional levels when entering into the world market-is a factor of the formation of a new geopolitical status of Russia in the world arena, it is the new selection mechanism of the development of globalization processes in favor of the active participation of the agro-industrial complex of Russia in the world economy.展开更多
The insurance industry has gained remarkable and initial results in the industrial standardization over the past eight years, played a positive role in promoting the industry informatization and standardizing the busi...The insurance industry has gained remarkable and initial results in the industrial standardization over the past eight years, played a positive role in promoting the industry informatization and standardizing the business management, and made a contribution to the normalized, sustainable, healthy and rapid development of the industry. Meanwhile, the development of insm＇ance industry has put forward new requirements for the insurance standardization. It is essential to strategically match the industrial development and industry standardization, and grasp the developmental direction of insurance standardization, make sure that standardization work serves the reform and development of insurance industry, prevention and diffusion of insurance risks, and insurance informatization, and focus on the promotion, implementation and supervision of standards.展开更多
The paper highlights some of the changes that are taking place across the entire spectrum of business environment with an objective of understanding this new context. Politics is changing to reflect shifts in economic...The paper highlights some of the changes that are taking place across the entire spectrum of business environment with an objective of understanding this new context. Politics is changing to reflect shifts in economics which is simultaneously causing social strife and unrest. Technology has disrupted many business models and with rapid advancements will change the way we live, work, and interact with each other. So much so that this new reality is being termed as the fourth industrial revolution. We are clearly on the edges of the new times but are trying to make sense of it all ironically with a mindset which is anchored in the past. To be future ready, the future has to be forecasted or imagined or even willed by the collective consciousness of humanity. This paper has captured the changes through extensive research and personal insights into the changing paradigms. The paper finally puts forth two likely scenarios that might emerge which need to be further researched upon so that more conclusions can be drawn.展开更多
Training and development for staff are the best option available for companies to survive in a highly competitive global business environment, but for those companies that operate business units located in different c...Training and development for staff are the best option available for companies to survive in a highly competitive global business environment, but for those companies that operate business units located in different cities or countries, it has a high cost for the great dispersion of staff. B-learning is presented as a viable and interesting option that achieves superior results in the learning process while significantly reducing the costs associated with training. In the state of the art, B-learning has been addressed with greater emphasis in academics and the few articles that focused on addressing business training, present partial solutions to the problems exposed. This paper proposes a model that offers a comprehensive solution for managing corporate training based on B-learning, and consists of three phases： design, development and implementation.展开更多
The present research work in the Small and Medium Enterprise （SME） and industrial sector explains the impact of the relationship among innovation in the SME operations of Aguascalientes to find the most competitive ...The present research work in the Small and Medium Enterprise （SME） and industrial sector explains the impact of the relationship among innovation in the SME operations of Aguascalientes to find the most competitive one; to this end, a questionnaire was intended for managers where the results have been analyzed using the statistical package Structural Equation Modeling Programs （EQS） support which through structural equations has responded to the objective. In this sense, it can be concluded that innovation has a positive relationship with the operations and in turn, this relationship shows a positive impact on the competitiveness of SMEs in Aguascalientes. For this study, a sample of 150 companies has been used.展开更多
Development strategies tailored to local conditions are transforming villages In 2017,Cheng Ju,a college graduate majoring in industrial design,completed her professional project—a service center in Dashi Village of ...Development strategies tailored to local conditions are transforming villages In 2017,Cheng Ju,a college graduate majoring in industrial design,completed her professional project—a service center in Dashi Village of Chongyang County,central China’s Hubei Province.展开更多
基金国家社科基金重大项目“新旧动能转换机制设计与路径选择”(批准号:18Z D A077)南京大学长江三角洲经济社会发展研究中心暨区域经济转型与管理变革协同创新中心联合招标重大项目“长三角区域世界级产业集聚培育和协调发展”(批准号:CYD-2020019)。
文摘The Chinese economy is currently undergoing a digital transformation.New growth drivers are replacing old ones,creating a new development landscape.Countries with strong digital industries will be the first to reap the benefits of digitalization.For China,the transformation to a digital economy is both of inevitability and heterogeneity fueled by dual circulations.Crowded out from more skill-based digitalized sectors,less-skilled labor moves to less digitalized sectors.New capital,industries and technology clusters emerge as new drivers of manufacturing and service sector development.With its large domestic market and industrial competitiveness,China has fostered a new development landscape of“dual circulations”.
文摘This survey investigated the relationship between executive compensation and the financial performance of companies. It is hypothesized that a company can utilize its pay system to direct executives＇ efforts toward its strategic business objectives, thus contributing to higher levels of corporate financial performance. The survey data consisted of a secondary and non-probabilistic sample of 44 Brazilian industrial companies. In order to operationalize the independent remuneration variable, the authors used average monthly salary, average variable salary, and three indices that were created for this survey： benefits, career, and development. These indices measure the access to benefits, mechanisms for stimulating and supporting careers, and mechanisms to encourage education and professional development that companies offer to their directors, vice presidents, and chief executive officers （CEOs）, who are referred to in this paper by the term ＂executive＂. The remuneration data are from fiscal year 2006. In order to operationalize the financial performance variable, two accounting indicators were used： sales growth and return on equity （ROE） for fiscal years 2006 and 2007. The size of the companies was used as a control variable. The results of a multiple regression analysis do not support the hypothesis that there is a positive and significant relationship between executive compensation and corporate financial performance.
文摘The large shift of surplus labor from agriculture to industry and services is seen in many countries around the world as well as in Vietnam in the process of industrialization and modernization of the country that has set questions about the sustainability of rural surplus labor： is there still a source of surplus labor in rural areas？ If so, how large is the source of surplus labor and how long it can be lasting？ These questions were hotly debated in the literature abroad. But in Vietnam there is very little or hardly exchanged opinions about the concepts and methods of measurement of surplus labor in general and surplus labor in agriculture in particular. This article refers to the measurement approach of surplus labor in agriculture in Vietnam.
文摘In the increasingly fierce market competition, economic efficiency of enterprises is the fundamental for enterprise＇ s development and survival; accounting plays an important role in enterprise management. The appearance of accounting industry is to meet the economic needs of management within the organization and gradually developed, its main functions is to improve operating efficiency and to establish and provide a variety of data and information, such as internal management needs. Based on this, the paper makes an analysis about the role that industry accounting play for corporate financial management in China.
文摘As a part of the product development process, the after-sales services are not only a source of innovation, but also they benefit from value creation through new managerial methodologies for the achievement of competitive advantage and customer satisfaction. The objective of the paper is to further understand value creation for the after-sales services. We present the case of the creation of a new business for the after-sales services for the entrance into a new market. The new business is created by two gurus in the aerospace industry. A typology of guidelines is derived, based on organizational and strategic perspectives, for the after-sales services value creation and the guidelines for the creation of a new business as well as for the entrance of into a new market are presented.
文摘It is a common belief, for the last two decades, that we can observe the transformation of the intemational economy, from industrial to knowledge economy. In a continuous changing economy, the main advantage the companies have is not the buildings, the machines, the trucks, or the total equipment. The strategic key of a company today is the capital that cannot be copied easily, that is not disclosed and is not tangible, the intellectual capital of the company. The intangible assets can be characterized as those without physical appearance and the value of which is limited by the rights and anticipative benefits that possession confers upon the owner. The expansion of companies into foreign markets presupposes the aggregation of financial information that includes non-homogeneous elements. The purpose of this paper is to examine the framework of identification, as well as the disclosure requirements of brand names as they have been set by several articles of Commercial Law and recognized by professional accounting institutions. Emphasis will be given to analyzing existing accounting recognition and measurement, and proposals worldwide. In conclusion, this study indicates the accounting problems of definition, measurement, and disclosure of the majority of these intangible assets to users of financial statements of the company. Despite all the difficulties, this property of the company must in some way be measured and disclosed to lead to more reliable financial statements. The proposals of this paper, will help the accounting community to solve this major problem.
文摘The main subject of the report consists in showing positive course of Russian agriculture over the last years-entering the global market. That＇s why it is essential to make following steps to support manufactures aiming them more actively at export： to develop export operations; to develop actively agro-industrial complex perspectives for entering the WTO; to ensure the food safety of agro-industrial complex while exporting the products; in the context of globalization Russian regions are entering more actively the global market as the relatively independent subjects of international economical relationships. The food safety of Russia-such condition of the state economy, when food independence of the country is provided, provision; physical and economic utility of food products is guaranteed by the state and corresponds to requirements of the legislation of the Russian Federation in safety and quality. Participation in the WTO gives to the country set of advantages in the decision food independence. In the world, the country and in region management of efficiency agriculture with a view of advancement to food safety, should be coordinated necessarily with food independence. State support of the Russian agro-industrial complex on the federal and regional levels when entering into the world market-is a factor of the formation of a new geopolitical status of Russia in the world arena, it is the new selection mechanism of the development of globalization processes in favor of the active participation of the agro-industrial complex of Russia in the world economy.
文摘The insurance industry has gained remarkable and initial results in the industrial standardization over the past eight years, played a positive role in promoting the industry informatization and standardizing the business management, and made a contribution to the normalized, sustainable, healthy and rapid development of the industry. Meanwhile, the development of insm＇ance industry has put forward new requirements for the insurance standardization. It is essential to strategically match the industrial development and industry standardization, and grasp the developmental direction of insurance standardization, make sure that standardization work serves the reform and development of insurance industry, prevention and diffusion of insurance risks, and insurance informatization, and focus on the promotion, implementation and supervision of standards.
文摘The paper highlights some of the changes that are taking place across the entire spectrum of business environment with an objective of understanding this new context. Politics is changing to reflect shifts in economics which is simultaneously causing social strife and unrest. Technology has disrupted many business models and with rapid advancements will change the way we live, work, and interact with each other. So much so that this new reality is being termed as the fourth industrial revolution. We are clearly on the edges of the new times but are trying to make sense of it all ironically with a mindset which is anchored in the past. To be future ready, the future has to be forecasted or imagined or even willed by the collective consciousness of humanity. This paper has captured the changes through extensive research and personal insights into the changing paradigms. The paper finally puts forth two likely scenarios that might emerge which need to be further researched upon so that more conclusions can be drawn.
文摘Training and development for staff are the best option available for companies to survive in a highly competitive global business environment, but for those companies that operate business units located in different cities or countries, it has a high cost for the great dispersion of staff. B-learning is presented as a viable and interesting option that achieves superior results in the learning process while significantly reducing the costs associated with training. In the state of the art, B-learning has been addressed with greater emphasis in academics and the few articles that focused on addressing business training, present partial solutions to the problems exposed. This paper proposes a model that offers a comprehensive solution for managing corporate training based on B-learning, and consists of three phases： design, development and implementation.
文摘The present research work in the Small and Medium Enterprise （SME） and industrial sector explains the impact of the relationship among innovation in the SME operations of Aguascalientes to find the most competitive one; to this end, a questionnaire was intended for managers where the results have been analyzed using the statistical package Structural Equation Modeling Programs （EQS） support which through structural equations has responded to the objective. In this sense, it can be concluded that innovation has a positive relationship with the operations and in turn, this relationship shows a positive impact on the competitiveness of SMEs in Aguascalientes. For this study, a sample of 150 companies has been used.
文摘Development strategies tailored to local conditions are transforming villages In 2017,Cheng Ju,a college graduate majoring in industrial design,completed her professional project—a service center in Dashi Village of Chongyang County,central China’s Hubei Province.
