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Goodwill: Economic Nature and Legal Regulation From the Lex Mercatoria to the Italian Commercial Code of 1882 商誉:经济性质与法律规制:从《商誉法》到1882年意大利商法典
Pub Date : 2020-07-28 DOI: 10.17265/1537-1514/2020.03.003
A. Baldissera
Goodwill is a topic widely dealt with in business and accountancy literature. It has developed through a complex process over the centuries, being established as an empirical phenomenon in a first phase and obtaining legal recognition and scientific attention in a subsequent phase. Regarding its empirical affirmation, although it cannot be excluded a priori that original forms of goodwill have emerged since ancient times, the research carried out here focuses on the evolutions subsequent to the feudal age, for which significant evidence exists, both legal and economic. In relation to its legal recognition, Roman law had already acknowledged the existence of goodwill (though it excluded the right to compensation), especially in leases and in the relationship between landlord and tenant. From the Lex Mercatoria to the Italian civil and commercial codes, the right to compensation for goodwill has always been denied by the legal system. However, regardless of this attitude, which was clearly unfavorable to the tenant, legal doctrine and accounting studies developed increasingly evolved theories, reaching modern positions at the end of the 19th century that were similar to current ones in many respects. The aim of this research consists of reconstructing the salient phases of the above process through the analysis of the legal rules and literature.
商誉是商业和会计文献中广泛涉及的一个话题。几个世纪以来,它经历了一个复杂的过程,在第一阶段被确立为一种经验现象,在随后的阶段获得法律承认和科学关注。关于其经验性的肯定,虽然不能先验地排除商誉的原始形式自古就有,但本文的研究主要集中在封建时代之后的演变,这在法律上和经济上都有重要的证据。在法律承认方面,罗马法已经承认商誉的存在(尽管它排除了获得赔偿的权利),特别是在租赁和房东与房客之间的关系中。从《墨卡托利亚法》到意大利民商法,商誉赔偿权一直被法律制度所否定。然而,抛开这种显然对承租人不利的态度不谈,法律学说和会计研究发展出了越来越先进的理论,在19世纪末达到了现代的地位,在许多方面与现在的地位相似。本研究的目的是通过对法律规则和文献的分析,重构上述过程的突出阶段。
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引用次数: 0
Online Shopping in Bangladesh: Exploring the Factors Influencing Customers’ Decision During the Coronavirus Outbreak 孟加拉国的网上购物:探索冠状病毒爆发期间影响客户决策的因素
Pub Date : 2020-07-28 DOI: 10.17265/1537-1514/2020.03.004
Alfi Rahman, Md. Mahofuzur Rahman
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引用次数: 3
A Study on Cross-Cultural Management of FAW-Volkswagen 一汽-大众跨文化管理研究
Pub Date : 2020-07-28 DOI: 10.17265/1537-1514/2020.03.001
GAO Yufeng
With the deepening of Economic Reform and Open up, more and more foreign-funded enterprises come to China to invest and set up Sino-foreign joint ventures. Due to the differences in cultural backgrounds between the two sides of Sino-foreign joint venture, cultural conflicts are inevitable. Proper cross-cultural management mechanism is the most effective measure to eliminate cultural conflicts in Sino-foreign joint ventures, while the complex business environment and the diverse personnel structure are the problems that cross-cultural management faces. FAW-Volkswagen Automotive Co., Ltd. (hereinafter referred to as FAW-Volkswagen), as one of the most successful large-scale Sino-foreign joint ventures in China, has accumulated a lot of fruitful experience in the field of cross-cultural management. Its cross-cultural management experience is a good reference for other Sino-foreign joint ventures. Based on Corporate Culture Theory, Cross-Cultural Management Theory, and the cross-cultural management experience of FAW-Volkswagen, this paper will propose a general cross-cultural management model applicable to other Sino-foreign joint ventures.
随着经济改革开放的深入,越来越多的外资企业来中国投资设立中外合资企业。由于中外合资双方文化背景的差异,文化冲突不可避免。适当的跨文化管理机制是消除中外合资企业文化冲突的最有效措施,而复杂的经营环境和多样化的人员结构是跨文化管理面临的问题。有限公司汽车有限公司(以下简称一汽大众)作为中国最成功的中外合资企业之一,在跨文化管理领域积累了丰富的经验。其跨文化管理经验对其他中外合资企业具有很好的借鉴意义。基于企业文化理论、跨文化管理理论以及一汽-大众的跨文化管理经验,本文将提出一种适用于其他中外合资企业的通用跨文化管理模式。
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引用次数: 1
On the Technical Education Thought of the Communist Party of China From Multiple Dimensions 从多维度看中国共产党的技术教育思想
Pub Date : 2020-06-28 DOI: 10.17265/1537-1514/2020.02.003
Runyan Lin
The cultivation of technical talents is inseparable from the guidance of technical education ideas. This article discusses and analyzes the Chinese Communist Party’s technical education thought from three dimensions: macro level, meso level, and micro level, and systematically discusses the main content of the Chinese Communist Party’s technical education thoughts. It mainly starts from the macro-level technical talents’ thoughts, the meso-level technical school development guiding ideology, and the micro-level technical teaching thoughts. After the 18th National Congress of the Communist Party of China, the domestic economy has entered a new normal. Under this new situation, the Chinese Communist Party’s technical education ideology needs to incorporate the ideological elements of “humanistic literacy” and “artisan spirit” and focus on the law of technical theory and practice basics of technical knowledge flow in the teaching process.
技术人才的培养离不开技术教育思想的引导。本文从宏观、中观、微观三个维度对中国共产党的技术教育思想进行了论述和分析,系统论述了中国共产党技术教育思想的主要内容。主要从宏观层面的技术人才思想、中观层面的技术学校发展指导思想、微观层面的技术教学思想入手。党的十八大后,国内经济进入新常态。在这种新形势下,中国共产党的技术教育思想需要融入“人文素养”和“工匠精神”的思想要素,在教学过程中注重技术理论的规律和技术知识流动的实践基础。
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引用次数: 0
Attitude Towards Investment Risk With Geared Capital for Entrepreneurial Development: Examination of Cultural Influence in Ghana 企业发展对负债资本投资风险的态度:加纳文化影响的考察
Pub Date : 2020-06-28 DOI: 10.17265/1537-1514/2020.02.001
G. Obeng, E. Owusu
Risk in funding business with geared capital, a means to develop entrepreneurship and control unemployment in society, a challenge to governments and parents, is the focus of this study. Some people question the suitability of curricula of shaping students as entrepreneurs however, others blame funding risk and not skills acquisition. The study investigated the preponderances of risk with geared capital, in different cultures and behavioural settings and its influence on entrepreneurial initiatives in Ghana, sampling 205 potential investors. It came out that gender, age, education, marital status and dependency show varying significance in choosing and accepting risk, with the desire for contractual relation and security over their investment. The study concludes that people from different environments and cultural disposition react differently towards risk and may prefer bond to secure their investment, affirming a conventional finance practice of exchanges for value.
本文研究的重点是利用负债资本资助企业的风险,这是发展企业家精神和控制社会失业的一种手段,也是对政府和家长的一个挑战。一些人质疑将学生塑造成企业家的课程是否合适,但也有人将其归咎于融资风险,而非技能获取。该研究调查了在加纳不同文化和行为环境中,负债资本的风险优势及其对创业计划的影响,抽样了205名潜在投资者。结果表明,性别、年龄、受教育程度、婚姻状况和受抚养程度对风险的选择和接受有不同的影响,对契约关系和投资安全的渴望有所不同。研究得出的结论是,来自不同环境和文化倾向的人对风险的反应不同,他们可能更喜欢债券来确保他们的投资,这肯定了传统的金融实践,即价值交换。
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引用次数: 0
Agricultural and Rural Policies and Their Role in Achieving Food Security in Algeria 1974-2016 1974-2016年阿尔及利亚农业和农村政策及其在实现粮食安全中的作用
Pub Date : 2020-06-28 DOI: 10.17265/1537-1514/2020.02.002
Mohammed Elamine Boudkhil, Mustapha Benchallat, Mebarek Benzair
The objective of this paper is to evaluate Algeria’s agriculture reforms, in order to evaluate the Algerian experience by trying to predict through a systematic study of the evolution of successive agricultural policies to achieve agricultural growth and food security, focusing on the historical context and rural policy dimensions. Algeria has created agricultural development through adopting a number of policies that began with the self-management system in 1963. It follows the central planning system, characterized by an agricultural revolution; a series of reforms began in 1990 reflecting the new direction of the Algerian state in building an economic system based on the rules of a market economy. To the Agricultural and Rural Renewal Policy and the five-year program (2010-2014), all these agricultural and rural policies since 1962 have always favored the growth of agricultural production, in order to maintain a dynamic of agricultural growth and to provide the basis for a continuous development of food security.
本文的目的是评估阿尔及利亚的农业改革,试图通过系统研究历届农业政策的演变来预测阿尔及利亚的经验,以实现农业增长和粮食安全,重点关注历史背景和农村政策维度。阿尔及利亚通过从1963年实行自我管理制度开始的一系列政策创造了农业发展。它遵循以农业革命为特征的中央计划制度;1990年开始的一系列改革反映了阿尔及利亚国家在建立基于市场经济规则的经济体系方面的新方向。根据农业和农村振兴政策和五年计划(2010-2014年),自1962年以来,所有这些农业和农村政策一直有利于农业生产的增长,以保持农业增长的活力,并为粮食安全的持续发展提供基础。
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引用次数: 0
The Impact of HRM Practices on Job Satisfaction in Bangladesh: Evidence from Women Employees of Private Sector 人力资源管理实践对孟加拉国工作满意度的影响:来自私营部门女雇员的证据
Pub Date : 2020-03-28 DOI: 10.17265/1537-1514/2020.01.002
Md. Mer Mosharraf Hossain
The aim of the research is to discover the impact of HRM practices on women employees’ job satisfaction of selected private sector in Bangladesh. The exploration adopts the quantitative analysis of HRM aspects that may influence women employees’ job satisfaction of selected private organization in the context of Bangladesh. Data are collected from 200 women employees by survey method through a structured questionnaire with five-point Likert scales and multiple items. Systematic sampling method is used. Data are analyzed using factor analysis, reliability statistics, descriptive statistics, Pearson correlation analysis, and multiple regression analysis. The results demonstrated that social status, suitable remuneration, and promotion have a positive and significant impact on women employees’ job satisfaction of private sector. The study creates consciousness among current and potential private companies, academicians, scholars, and women employees. Private companies will be flourished identifying the persuasive aspects of women employees’ job satisfaction in the perspective of developing country. Therefore, women employees are eagerly taking a challenges of selected private area in Bangladesh.
本研究的目的是发现人力资源管理实践对孟加拉国选定私营部门女员工工作满意度的影响。本研究以孟加拉国为背景,对可能影响选定私营组织女员工工作满意度的人力资源管理方面进行了定量分析。采用Likert五点量表和多个项目的结构化问卷调查方法,从200名女性员工中收集数据。采用系统抽样方法。使用因子分析、可靠性统计、描述性统计、Pearson相关分析和多元回归分析对数据进行分析。研究结果表明,社会地位、适当的薪酬和晋升对私营部门女员工的工作满意度有积极而显著的影响。这项研究在当前和潜在的私营公司、学者、学者和女性员工中创造了意识。私营公司将蓬勃发展,从发展中国家的角度识别女性员工工作满意度的说服力方面。因此,女性员工正热切地接受孟加拉国选定的私人领域的挑战。
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引用次数: 0
Comparison of Material Flow Cost Accounting Research in Japan and China 中日物流成本核算研究比较
Pub Date : 2020-03-28 DOI: 10.17265/1537-1514/2020.01.001
Ling Zhu, Yang Xu, Yukihiro Maruyama
This paper compares native-language publications of studies in environmental accounting (EA), environmental management accounting (EMA), and material flow cost accounting (MFCA) in Japan and China. It documents the number of published studies spanning approximately from 1970 to 2018, explains the principles and computational characteristics of MFCA, and compares the content of MFCA studies in both countries. Comparison shows that China has published more studies of EA and EMA than Japan, whereas Japan has published more studies related to MFCA. However, the number of MFCA studies declined in Japan but increased in China during the period studied. We conclude that MFCA research has a sustainable space in China. We are concerned about MFCA’s research trends in Japan and China because MFCA is a key tool of EMA, and research from Japan indicates that MFCA promotes environmental and economic benefits. This study provides a reference for Chinese businesses hoping to use MFCA to protect the environment and cut costs.
本文比较了日本和中国的环境会计(EA)、环境管理会计(EMA)和物流成本会计(MFCA)研究的母语出版物。它记录了大约从1970年到2018年发表的研究数量,解释了MFCA的原理和计算特征,并比较了两国MFCA研究的内容。比较显示,中国发表的EA和EMA研究比日本多,而日本发表的MFCA相关研究更多。然而,在研究期间,日本的MFCA研究数量有所下降,但中国的研究数量有所增加。我们得出结论,MFCA研究在中国具有可持续发展的空间。我们关注MFCA在日本和中国的研究趋势,因为MFCA是EMA的关键工具,来自日本的研究表明MFCA促进了环境和经济效益。这项研究为希望利用MFCA保护环境和降低成本的中国企业提供了参考。
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引用次数: 0
Comparison of Living Costs in the USA and the Czech Republic Using Monetary-Minute Currency 美国和捷克共和国的生活成本比较(使用货币分制货币)
Pub Date : 2020-03-28 DOI: 10.17265/1537-1514/2020.01.003
T. Kala
The evaluation study deals with the function of money in the management of economic and business processes. The author has postulated a yearly time potential 525,600 minutes as a commodity for its time-based money system. The author has defined a new currency—a Monetary-Minute Currency (in abbreviation MonMin Currency, ṁ )—as a value of the GDP per capita of a specific state divided by the number of minutes per year (525,600). The author has calculated the MonMin values for the U.S. and Czech economies in the 2010-2018 years. The author has found out, that the MonMin Currency is a usable tool for comparison of living costs and economic performances of the individual states, as well as for evaluating a quality of monetary policy of states. The author has identified distortion of the real Czech economy outcomes expressed in US$, in comparison with outcomes in the MonMin Currency in CZK. In author’s opinion, the Czech Crown’s exchange rate against the US dollar was determined on the money market rather than based on the real economy in 2010-2018.
评估研究涉及货币在经济和商业过程管理中的作用。作者假设每年的潜在时间为525,600分钟,作为其基于时间的货币系统的商品。作者定义了一种新的货币——货币分钟币(MonMin Currency,简称),即某一特定国家的人均GDP除以每年的分钟数(525,600)。作者计算了2010-2018年美国和捷克经济的MonMin值。作者发现,MonMin货币是一个可用的工具,用于比较各个国家的生活成本和经济表现,以及评估各国货币政策的质量。作者已经确定了以美元表示的实际捷克经济结果与以捷克MonMin货币表示的结果相比较的扭曲。作者认为,2010-2018年捷克克朗对美元的汇率是由货币市场决定的,而不是基于实体经济。
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引用次数: 0
Do Organisations Invest in Internal Control Systems, Regardless of their Financial Results? The Greek Case 组织是否投资于内部控制系统,而不考虑其财务结果?希腊案例
Pub Date : 2020-03-28 DOI: 10.17265/1537-1514/2020.01.004
Marios Menexiadis, Sofia Iosifidou
Corporate governance is the cornerstone of effective internal control systems by modern organizations. In the last 15 years, several business giants have collapsed under the weight of illegalities and scandals as Enron, WorldCom, Guinness, Blue Arrow, Polly Peck, BCCI, Maxwell Group, Barings Bank, etc. The failure of these organizations has largely been attributed to the inadequacy of their Boards of Directors and the lack of organized and efficient control mechanisms by their administrations.
公司治理是现代组织有效内部控制制度的基石。在过去的15年里,安然、世通、吉尼斯、蓝箭、波利派克、BCCI、麦克斯韦集团、巴林银行等几家商业巨头在非法行为和丑闻的重压下崩溃了。这些组织的失败在很大程度上是由于其董事会的不足和其行政当局缺乏有组织和有效的控制机制。
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引用次数: 0
期刊
美中经济评论:英文版
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