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We present a theoretical model that attempts to generalize the conditions for alliance formation. This model is based on internal and external conditions of alliance formation: resource heterogeneity and competitive dynamics. We also introduce a game-theoretic model of alliance formation according to the net gains from an alliance and the prevention of losses that could occur from competitors' alliance activities. The model provides a theoretical insight on a paradoxical setting that some firms join an alliance despite little gains while others avoid or delay it despite potentially strong gains from the alliance.

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ALLIANCES (International relations) ;  BUSINESS enterprises ;  HETEROGENEITY ;  JOINT ventures ;  STRATEGIC alliances (Business)

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Entorno socio-económico de los sistemas de salud. El entorno europeo. La sanidad en Latinoamérica y su entorno. Sistemas sanitarios: nuevos retos. Salud, capital humano y productividad. Sistema nacional de salud en España. Estudio de situación del sistema sanitario español. El objetivo de equidad. Sistemas de pago a proveed ores. Planificación de políticas sanitarias.

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In this paper, we investigate the role of culture as an explanatory factor underlying differences between national GAAP and International Accounting Standards (IAS). National GAAP can differ from IAS in two ways: (1) divergence: both national GAAP and IAS cover a specific accounting topic but prescribe different methods; or (2) absence: national GAAP do not cover an accounting issue regulated by IAS. Based on Nobes' [Nobes, C. (Ed.) (2001). Gaap 2001-A Survey of National Accounting Rules Benchmarked Against International Accounting Standards. IFAD.] data, we construct a measure for the level of divergence of national GAAP benchmarked on IAS. We also create a measure (labeled absence) to assess the scope of national accounting rules compared to IAS. Our sample is made up of 52 countries. We show that culture matters more than legal origin (common law/civil-law) in explaining divergences from IAS. This result is robust to two proxies for culture: Hofstede [Hofstede, G. (2001). Culture's Consequences: Comparing Values, Behaviors, Institutions and Organizations Across Nations. Second, Sage Publications (London).] and Schwartz [Schwartz, S. H. (1994). Beyond individualism/collectivism: New cultural dimensions of values. In U. Kim, H. C. Triandis, C. Kagitcibasi, S. C. Choi, & G. Yoon (Eds.), Individualism and collectivism: Theory, method and applications (85-119). Sage.]. Our findings contribute to the ongoing debate on accounting harmonization. More specifically, they suggest that the technical and/or political dimensions of the debate, although essential, are not the only ones involved. Opposition to IAS is not exclusively driven by contractual motives, a claimed technical superiority, or legal origin, but also by diversity in cultural factors. Another contribution of this paper is the development of a two-dimensional score to measure the differences between national GAAP and IAS. © 2005 University of Illinois. All rights reserved.

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In this paper, the authors show that capitalism and double-entry bookkeeping are not indissociably interconnected as Sombart argued in his book in 1916. Indeed, the double-entry bookkeeping accounting system was also adopted by anti-capitalist countries where a new economic system was set up. A study of how accounting has changed with the economic transition in China helps us identify those "accounting features" required for a capitalist economy that clearly differ from those needed for the planned and centralized economy.

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accounting ;  capitalism ;  China ;  communism ;  reform ;  transitional

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本书作者透过全球400多家公司、千余位企业主管的问卷调查，加上个案咨询研究、归出了兼具广度和深度的组织学习能力论点，不但证明了实验学习、提升能力、标杆学习及不断改良等四种学习匠存在，并且提出了组织学习的三大构件：新意的创造、有用新意的推广及应用、找出学习的障碍。这些对于增进企业学习能力、推动企业创新和变革，具有事半功倍的效果。 外文书名: Learning Edge

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上海 ;  价格 ;  房价 ;  汇价 ;  纸 ;  经济学者 ;  美国学 ;  车价 ;  车牌 ;  预测

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