西方企业形态创新对企业法基本理论的“颠覆”

近年来,西方国家企业法与公司法纷纷进行改革,出现了一批与传统企业形态截然不同的新型企业形态,这些新型企业形态打破了原有企业形态的范式,在法人人格与有限责任、资合企业与人合企业、公司企业与合伙企业的关系等方面突破了企业法理论传统与经典的教义,以一种无约束、去规范化的态势迅猛发展。我国现有企业形态是在长期企业立法实践中累积形成的,其没有按照统一的立法思路展开,这造成了我国企业形态的陈旧与僵化。21世纪我国在企业形态立法方面,应关注西方企业形态的发展,并注重企业形态的多样性与灵活性,同时应注重企业形态创新机制的培养。

Predicting IJVs＇ effectiveness based on their autonomy levels and the characteristics of their parent companies

Separate research streams have identified relationships between IJV autonomy and IJV effectiveness, and between functional/dysfunctional parent-company differentiation and IJV effectiveness. This study attempts to integrate these two literature streams by examining how these two sets of independent variables interact in terms of predicting IJV effectiveness. Results partially support our hypotheses that the autonomy-effectiveness relationship is less positive with greater functional differentiation and more positive with greater dysfunctional differentiation. The results provide strong support for our hypotheses that activities closer to the local operating environment will influence these relationships such that autonomy becomes more important to effectiveness when an activity has strong local ties.

Chongqing Sino-Australia Waterproof Material Co,Ltd

China West International Holdings Limited is an Australian listed company.It specialized in in- dustrial investments in construction materials,energy development,infrastructure,etc.At present, China West International Holdings Limited wholly controls Yuan Construction and sale of common Portland cement,limestone mining,etc.,also controls advanced technology companies.Wholly owns Chongqing Sino-Australia Waterproof Material Co.,Ltd.

Motivations, Modes and Challenges of KIBS in the Internationalization to China

This paper utilizes multiple-case study method to present the motivations, modes and challenges of Finnish KIBS （Knowledge Intensive Business Service） firms in the process of internationalization to China. The case KIBS firms are in technical service and software industry. The study shows that the motivations of KIBS firms in internationalization are market entry, client following and cost saving. The modes of internationalization include local presence through WOE （Wholly Owned Enterprise） and JV （Joint Venture） establishment and service export through partnership. The challenges vary between the industries of the KIBS finns. In technical service industry, the firms confront an immature market with little appreciation and reluctant outsourcing of technical service by Chinese clients. Finnish technical service providers also encounter the challenges such as price sensitivity, short lead time and marketing dilemma. In software industry, the challenges are lowering the high pricing of services, building customer network and improving service product. Some practical solutions are taken to remedy the challenges by the case companies.

Determinants of international joint venture performance measurement： A theoretical framework

International joint ventures （IJVs） have increasingly their role in business world and also in research field of international business. There have been a lot of studies related to determinant factors of IJV performance. However, there are very few studies focusing on the measurement of I Jr performance. Especially, researchers have ignored how foreign parent firms really choose their measures in the evaluation of their IJV performance. This research investigates determinant factors of performance measures of 1JVs. Determinant factors of IJV performance measures include motives for establishment, establishment mode, location of IJVs, distribution of ownership in IJVs, cultural background of parent firms, and trust between partners, IJV life stages, parent firms＇ international experience, and relatedness of the IJVs to their parents. Performance measures are divided into financial measures and non-financial measures. The paper shows how different determinant factors are expected to lead foreign parent firms preferring one kind of measure over the other.

Research on Capital Operation by Apparel Enterprises in China

Based on the definition of the main body of capital operation in the apparel enterprises - modern apparel enterprise, and the view of the existing explanations of capital operation in theoretical and practical fields, the origin, definition,content and classification of capital operation with the characteristics of apparel industry were expounded; and by probing into the major methods of capital operation applied in apparel enterprises, restructuring, listing of a company,and Merge and Acquisition, the advices on the capital operation strategies to various types of apparel enterprises was obtained.

Review of Supply Chain Partnership Process in Joint Ventures Example as Chinese Automotive Industry

Under the environment of economic globalization, there has seen a global transfer of manufacturing into China and China＇s automotive industry engage in global trade. China faces unprecedented opportunities for development, although there are many challenges it must face, It has become a strategic choice for all automotive enterprises to implement supply chain management in order to achieve competitive advantages. At present, most researches on supply chain partnerships have been carried out based on enterprises in developed countries. Very few theoretical and empirical studies have been based on developing countries, and in particular, only a few scholars have examined supply chain partnerships in China. Based on the joint ventures, this paper is a review of partner theories and process of partner relationship. With respect to the supply chain partnership strategy and process and partners＇ capability literature, there is limited research on the special background such as joint ventures or Chinese automotive industry. Some literature on partners＇ capabilities is based in favor of the operational aspects.

Determinants of Joint Venture Performance in Cambodia

This study reviews important variables related to joint venture performance and identifies the key determinants of joint venture performance in Cambodia. A model of joint venture performance in Cambodia is proposed and tested. Finally guidelines for successful joint venture performance in Cambodia are proposed. Based on a study of 62 firms and interviews with 19 joint venture mangers and government officers, it was found that the most important factors driving the formation of a joint venture included access to an emerging new market, utilization of abundant and cheap labor, and existence of government incentives. The most serious obstacles to joint venture performance in Cambodia were corruption, lack of physical infrastructure, bureaucracy, and competition from a black market and smuggling. For the results indicate there are significant correlations between performance and trust, control, commitment, and ownership. Suggested guidelines to improve joint venture performance in Cambodia are proposed.

Teaching Business English Course： Incorporating Portfolio Assessment-based Blended Learning and MOOC

Recent years have witnessed the growth of the popularity of open online learning platforms in China’s colleges and universities. This not only promotes the change of teaching concept and the reform of teaching methodology, but also provides a broad new opportunity for the teaching resource integration between universities in China and the prestigious universities in the world. However, with MOOC’s booming and spreading, educators and teachers have also found its limitations during the course of teaching and learning. This paper focuses on the design and the application of the integration of blended learning model and MOOC in Business English Course by selective use of the Open Course Ware of MIT Management School. With the advanced e-portfolio assessment as the standard for students’ achievement, it aims to reveal that the proposed model can trigger students’ study interest and cultivate their autonomous study, corporate learning as well as creative thinking ability.

Analysis of Integration Mode of Human Resources Development and Cultural Ecology in Hebei Province

People and culture coexist and human resources development and regional cultural ecology integrate.The present thesis for the first time puts forward the integration mode of human resources development and cultural ecology,argues that personnel innovation should be attracted by motive injection,open culture,resources integration,culture dilution,thinking blending and people-orientation and discusses the transmission mechanism for functions of integration mode of human resources development and cultural ecology from the aspects of cultural values,living styles and cultural industry.

Compliance of Documentation Transfer Pricing Requirements in Foreign Direct Investment Enterprises in Vietnam

The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and organizations such as the Organization for Economic Cooperation and Development （OECD）, Pacific Association of Tax Administrators （PATA）, the European Union （EU）, and Vietnam have introduced requirements for transfer pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this research was to assess the compliance of those requirements of foreign direct investment （FDI） enterprises in Vietnam. This article which is a summary of our research includes the following sections： （1） OECD guidelines of transfer pricing documentation; （2） Vietnam regulations of transfer pricing documentation; （3） results of the research; and （4） discussion and conclusion.

Innovation and Firm Performance： Evidence From the Capital Market

This paper examines the role of innovation in firm performance by drawing empirical evidence from the capital market. The current study analyzes risk premiums and risk-adjusted excess returns of a portfolio of the most innovative firms in the US from 2006 to 2010. The results show that average risk premiums of an equal-weighted portfolio of the most innovative finns in the US are economically larger than the CRSP2 value-weighted index risk premiums four years in a row from 2006 to 2009 and are economically greater than the standard and poor （S＆P） 500 index risk premiums from 2006 to 2010. The portfolio exhibits average statistically significant and positive risk-adjusted excess returns for the 3-year and 5-year holding period intervals. The findings serve as evidence of the favorable role of innovation in firm performance.

Progress in Foreign Cooperation of China's Oil Industry

In 2015, China＇s oil companies＇ overseas equity oil has grown steadily to approximately 150 million tonnes. State-owned oil majors have turned from scale-oriented to profit-oriented by adjusting investment speed and optimizing portfolio to improve operating profit of overseas business. The overseas investment of private oil companies mainly focused on two fields： the first is to invest in countries along the Belt and Road （the Silk Road Economic Belt and the 21st-century Maritime Silk Road）, and the second is to enter the oil industry of the developed countries by M＆A. Limited progress has been made in ＆e foreign cooperation of domestic upstream sector, while new changes emerged in the foreign cooperation of upstream sector. Some planned projects were postponed or delayed due to domestic or international market changes. Private oil companies, however, began to cooperate with foreign companies in the downstream sector after the former got the right to import crude oil.