我国上市公司股利发放现状及原因     

戴传刚 《科技广场》2014,(10)

股利分配是企业财务过程中的重要一环。在我国上市公司股利分配中存在着许多亟待解决的问题。本文主要就我国上市公司股利分配的问题及产生这些问题的原因做一些分析,并提出解决问题的一些建议。  相似文献   

Gambling on sport sponsorship: A conceptual framework for research and regulatory review     

Matthew Lamont  Nerilee Hing  Sally Gainsbury 《Sport Management Review》2011,14(3):246-257

Commercial gambling providers (CGPs) have recently intensified the promotion of their products and services through sport sponsorship. Consequently, gambling products and services now gain substantial exposure to large audiences via media broadcasts of sport. Due to the mainstream appeal of some sports, television audiences and fan-bases can include youth, at-risk and problem gamblers, who may be prompted to gamble, or to increase their gambling, by the direct marketing, alignment of gambling with a ‘healthy’ activity and increased normalisation of gambling. Therefore, sport sponsorship by CGPs promotes a potentially risky behaviour and may exacerbate the public health issue of problem gambling. Regulatory measures have been implemented by governments and private organisations in relation to sport sponsorship by tobacco companies in recognition of the potential harmful impacts of this form of marketing. Subsequently, the involvement of ‘unhealthy products’ including alcohol, junk food and gambling in sport sponsorship has been publicly questioned. This may lead to further regulatory changes that would directly affect the management of sport organisations. Few studies have examined these issues and there is little knowledge of the impacts that sport sponsorship arrangements have on society. Research is needed to inform prudent decision-making about the appropriate regulation of sport sponsorship. This paper reviews the current gambling sport sponsorship landscape and proposes a conceptual framework aimed at facilitating a systematic, interdisciplinary research agenda for examining corporate social responsibility issues pertinent to the sponsorship of sport by CGPs.  相似文献   

国外企业社会责任与财务绩效关系实证研究述评     

傅鸿震 《未来与发展》2011,(11):43-48

自20世纪70年代起,企业社会责任与财务绩效关系一直是学术界及企业界备受关注的主题,国外学者对两者关系的实证研究投入了大量的工作,但至今仍未取得一致的见解,他们的研究得出了两者正相关、负相关、不相关等多种不同结论。本文在对国外企业社会责任与财务绩效关系的实证研究进行分类梳理的基础上,评析了导致实证研究结论差异的研究方法上的问题,并对今后相关研究方向提出了一些建议。  相似文献   

企业员工社会责任的影响及形成机制     

仲昭强  张杰  赵小娟  吴靖 《大众科技》2013,(4):257-259,222

从企业内部、企业外部及社会功能的角度探讨了企业社会责任感对企业获得长期成功的积极促进作用,倡导企业社会责任感的最终实现需要企业全体员工的参与,并从企业文化、领导者的管理能力、组织结构及激励机制四个方面论述了如何构建企业员工社会责任的形成机制。  相似文献   

揭开公司的面纱——公司法人人格否认制度的适用     

刘立 《培训与研究》2006,23(5):83-86

现代公司是多元利益主体的有机统一体,在公司参与人各方之间的利益博弈格局中,债权人与股东之间的利益冲突与失衡,催生了公司法人人格否认制度。随着这一制度在新公司法中的确认,对其适用条件的把握便成为关键。公司人格否认并不是要绝对否认公司人格的独立性和股东责任的有限性,而是对公司法人人格本质的尊重和对公司有限责任制的必要补充和完善。司法实践中,既要保护公司运营中的债权人的合法利益,又要维护公司的人格独立,以达到公司人格独立与公司人格否认二者和谐的功能互补。  相似文献   

现代金融学的研究前沿与方法：一个分析性引介     

王森 《山西财经大学学报(高等教育版)》2004,7(2):40-43

中国的金融学及其学科发展面临诸多问题。从现代金融学的研究前沿入手，对新涉及的四个主要领域的内容进行研究，发现公司金融、定价与证券组合管理、金融市场与制度和国际金融管理领导了现代金融学的发展潮流，对中国金融学的建立和发展有现实意义。  相似文献   

管理层收购中的信息使用问题     

林志铭 《福建师大福清分校学报》2005,(3):35-38

管理层收购前进行的尽职调查需要使用大量的公司信息,管理层在使用这些信息是不应违反其对公司所负的忠实义务.应对管理层使用公司信息的行为进行规制以保护公司的利益.  相似文献   

公司法修改应注意的几个问题     

李启平  晏小敏  蒋洪沙 《湘潭师范学院学报(社会科学版)》2003,25(2):39-43

由于其本身的缺陷和不足，公司法的修改迫在眉睫。公司法的修改和完善的原则是以提高企业竞争力、降低公司设立成本、突出股份有限公司的地位、完善公司治理结构为中心。我们应该参照WTO规则和国外的立法实践经验，促进公司法律体系的协调。  相似文献   

The Seduction of the Market: Whitehead, Hutchins, and the Harvard Business School     

Howard Woodhouse 《Interchange》2000,31(2-3):135-157

The paper analyses a debate from 1936 between Alfred North Whitehead and Robert M. Hutchins over the role of the business universities today. Their contrasting views on vocational training in the modern university underlines the ways in which the logics of education and the market differ. I argue that Whitehead's support for the business school stemmed from a belief in private corporations fulfilling the same role as the Catholic Church in defending the "great liberty" of mediaeval universities. This belief is contradicted by other statements of his that business corporations destroy the very craft required for academic work. Finally, I suggest ways in which both authors might respond to a current situation at my own university where applied research for business is subsidized with millions of dollars from the base budget. While both would have been opposed to the threat this poses to university autonomy, Hutchins' critique of the logic of the market makes his the strongest position.  相似文献   

Dynamic and emergent information systems strategy formulation and implementation   总被引：1，自引：0，他引：1  

Hannu Salmela  Ton A. M. Spil   《International Journal of Information Management》2002,22(6)

Early attempts to formulate information systems (IS) strategies concentrated on the analytical task of deriving IS strategies from business plans. The limitations of the static plans that often resulted from these formal studies were, however, soon discovered. The critics suggested informal and incremental planning to ensure flexibility, creativity and strategic thinking to comprise emergent strategies as well as planned strategies.In previous IS planning research, there appears to be a contradiction between the published planning methods and the generally held views about effective implementation of IS planning process. The explicit methods described in IS literature predominantly assume a comprehensive IS planning process. Despite the fact that many researchers consider incremental approaches to be more effective, methods that can be used to facilitate incremental IS planning are few, not detailed enough and not comprehensive.The four cycles method introduced in this paper attempts to combine the strengths of both the comprehensive and incremental planning to be able to recognise emerging trends and to make an e-business strategy. The method provides a basic schedule for organising planning activities. IS planning is seen as a continuous process that is periodically adjusted to the expectations of the participating managers. Practising managers can use the method to facilitate implementation of an incremental and continuous IS planning process. For e-business strategy research, the paper provides a theoretically based method that can be tested in future action research projects.The first results of conducted action research show that the method should not be used as a checklist but as a choice list. Each period had a constant focus on external developments and the fit with internal possibilities. The method provided a flexible and dynamic basis for actions. The emergent nature of the changes and the difficulty of formalising creativity and innovation placed restrictions on the planning process. We learned that a thematic approach where each cycle is given a creative subject helped to “open up” the users in the organisation. Future research should focus on the inter-organisational nature of e-business strategy. If it is difficult to get top management participation, it will be even more difficult with more organisations involved.  相似文献