EVA、REVA、MVA在企业业绩评价中的利弊分析

EVA是西方近年来兴起的一种经营业绩评价方法 ,REVA、MVA则是对EVA的修正和完善 ,但也存在不足与局限。比较分析它们的优缺点 ,可以对有关实际应用提供一些参考     

Dealmaking Disrupted: The Unexplored Power of Social Media in Negotiation

While social media has had profound effects in many realms, the theory and practice of negotiation have remained relatively untouched by this potent phenomenon. In this article, we survey existing research in this area and develop a broader framework for understanding the wider roles and effects of social media on negotiation. Through a series of detailed case studies, we explore how social media can drive important negotiations either off the rails or toward beneficial outcomes—and how savvy practitioners can harness this often‐neglected factor to their advantage, or else find themselves outmaneuvered by more digitally sophisticated parties. Applying the lens of the “3D negotiation” approach developed by Lax and Sebenius, we describe a number of potentially decisive roles that social media can play to enhance actions by negotiators “at the table,” with respect to deal design, and “away from the table.” In this 3D context, we show how social media can help negotiators learn about their counterparts (interests, perceptions, relationships, and networks), directly and indirectly influence the parties, mobilize supporters, and neutralize potential opponents. We show that being proactive—both in cultivating digital influence or allies and in building resilience to threats across online information ecosystems—can provide critical advantages for negotiators navigating a hyperconnected world. We develop a preliminary framework to help identify the full range of platforms, tools, and methodologies appropriate for the use of social media in negotiations, including network mapping software and open‐source intelligence techniques. Throughout our analysis, we stress the importance of ethical and privacy considerations.     

Technology‐Driven Alteration of Nonverbal Cues and its Effects on Negotiation

A person’s appearance, identity, and other nonverbal cues can substantially influence how one is perceived by a negotiation counterpart, potentially impacting the outcome of the negotiation. With recent advances in technology, it is now possible to alter such cues through real‐time video communication. In many cases, a person’s physical presence can explicitly be replaced by 2D/3D representations in live interactive media. In other cases, technologies such as deepfake can subtly and implicitly alter many nonverbal cues—including a person’s appearance and identity—in real time. In this article, we look at some state‐of‐the‐art technological advances that can enable such explicit and implicit alterations of nonverbal cues. We also discuss the implications of such technology for the negotiation landscape and highlight ethical considerations that warrant deep, ongoing attention from stakeholders.     

New Insights into Coalition Negotiations—The Case of German Government Formation

Research on coalition negotiations after general elections in parliamentary systems usually focuses on the parties’ utility maximization as corporate actors. However, the most recent process of government formation after the German general election in 2017 followed a different type of logic and led to an outcome unlike that of other coalition negotiations. Regarding policy seeking, office seeking, and vote seeking, the outcomes of both the exploratory talks between Christlich Demokratische Union (CDU)/Christlich-Soziale Union (CSU), Freie Demokratische Partei, and the Greens and the negotiations between CDU/CSU and Sozialdemokratische Partei Deutschlands are at least partly irrational from a cost–benefit analysis. This article examines the formation of Germany’s government in 2017–2018 and reveals the paradoxical outcomes of each phase of the negotiations. Empirical data to underpin the argument stem from interviews with negotiators and statements of direct participants in the formation of the coalition. Instead of the parties’ utility maximization, negotiations were largely dominated by intraparty conflicts, in which individual interests and personal trust rather than partisan unitary programs were most relevant to the negotiation process and outcome. Our work answers the question of why the grand coalition was unexpectedly renewed in the end—contrary to what might be predicted based on established theories of coalition building. The observations and conclusions set forth are of general interest not only for future coalition negotiations in Germany but also for other European parliamentary democracies facing increasing party fragmentation. Most importantly, the analysis yields insights into negotiations undertaken in the absence of rationalist behavior.     

企业公司化改组的法律性质及其表述

企业公司化改组的法律性质取决于原企业的营业重组方式，可能是分立、合并、减资、分立与合并相结合或整体变更，也可能是营业转让或者未经法律承认的营业出资。以“净资产折股”等术语表述公司化改组，规避了出资类型限制和分立企业债务承担规则，使发起人向新公司转移原企业债务的行为合理化。在原企业债务纠纷中，企业改组的法律性质成为争议焦点。司法解释试图平衡新设公司与原企业债权人的利益，但其表述上的紊乱阻碍了司法政策的贯彻。公司化改组之表述及相关司法困境的法律根源在于：公司法对出资方式过度限制，民法通则等法律的分立企业债务承担规则过于严苛。     

Exploring the failure to protect the rights of the Roma child in Romania

An important test of the progress of development management is its contribution to human rights, especially in transition economies. This article explores the failure to protect the rights of the Roma child in Romania, who are particularly vulnerable to abandonment and institutionalisation. 2008 witnessed the 60th anniversary of the Universal Declaration of Human Rights and several other related celebrations. Nevertheless, within EU borders, minority populations can still lead dismal lives. It is argued that although both the EU and the Romanian government made the Roma's social inclusion a top priority, they failed to bring about substantial improvement. The first contribution of the article is to reinforce the trend within development management of linking policy implementation to the specific needs of the local context. Contemporary policy reports and early empirical results from an exploratory study in Galati, mainly in the area of education, suggest several inter‐related causes of poor implementation, including the national political context, specific issues affecting the Roma and local implementation capacity. The second contribution suggests that ideas from business and management, specifically the notion of organisational receptivity to change, could increase the pace of change. Receptivity provides a framework for understanding local issues and how to manage them. Copyright © 2010 John Wiley & Sons, Ltd.     

《商标法》颁布30周年回顾

30年来,我国商标法在我国商标事业的发展中起着举足轻重的作用。在回顾我国商标立法及其修改的基础上,对《商标法》的第三次修改进行了展望,并对我国商标法的发展方向提出了建议。     

我国金融机构理财业务的法律困境与探索

在我国经济快速发展、国民收入不断提高、理财需求增加的背景下,理财业务开始如火如荼地进行,但同时在金融机构和客户之间引发了各种各样的法律纠纷.尤其是对理财活动属性和法律关系,在学界和实务界引起了广泛争论.另外,理财业务中双方当事人权利和义务不清,理财业务跨业经营的法律空白和交集,保底承诺能否突破,监管机制缺失也是急需解决的问题.在我国金融机构理财业务法规的探索中,需要注意在混业经营趋势下,采取统一立法形式,明确理财业务法律属性,建立防范利益输送机制的相关制度.     

论现代服务业营业税法的改革取向

现代服务业已经成为衡量一国现代化水平的重要标志。然而，我国现行营业税法律制度存在的诸多弊端，尤其是重复征税问题无疑成为现代服务业发展的重要障碍。因此，剖析现行营业税法律制度是改革之前提。在此基础上，借鉴国外促进现代服务业发展的先进税收立法经验，并结合我国的国情，进一步完善营业税法律制度。与此同时，应改变对现代服务业的征税方式，将其逐步纳入增值税的征收范围，以避免重复征税，从而减轻现代服务业的税收负担。目前，上海正进行增值税扩围的试点，以此为契机积累向全国推广的经验，可促进现代服务业快速有序发展和竞争能力的提升。     

滚珠合同可否构成侵权责任

滚珠合同是从格式合同变迁而来,合同法律制度对格式合同规定了不利提供方解释原则。在滚珠合同中,运营商一头连接增值商,一头连结消费者,一方面为消费者提供信息服务网站,并且按时间或者按信息流量代理增值商收取费用;另一方面为增值商提供客源,并且按照代收金额分取固定比例的费用,实际上就是中介人。所以,当增值商违法时,增值商须承担法律责任,而作为中介人的运营商也应按照我国《注册会计师法》和《律师法》等法律精神,对损失承担连带责任。