Risk Disclosure in Due Diligence: Analysis Based on the case of W Group Mergers and Acquisitions N Group

伴随当今全球经济快速发展，市场竞争激烈程度与日俱增，企业想要在此背景下获取持续发展的能力，仅仅依靠自身内涵动力已无法满足企业的战略发展诉求。在这种情况下，企业并购确实为企业提供了一条行之有效的壮大路径。本文以制造业并购前期准备工作中的尽职调研展开论述，并辅以W集团并购N集团案例，力求探索出一条能够大幅提升企业并购成功率的制胜关键路径。 本文分七章： 第一章绪论。概要介绍企业并购的重要意义，阐述并购目的，分析了最近一段时期制造业并购情况，总结了并购失败的主要原因，阐述了W集团的并购历程。 第二章并购双方的基本情况分析。以W集团实践为例，阐述并购双方的基本情况及背景，分析了并购双方的吸引点。...Against the backdrop of current global rapid economic growth as well as the increasing market competition, the enterprise strategic development appeal could hardly be satisfied only by means of its own inside driving force. In this case, mergers and acquisitions (M&A) offer an effective channel for enterprise expansion. This paper elaborates on the due diligence of early-stage preparation for the...学位：工商管理硕士院系专业：管理学院_工商管理硕士(高级管理人员工商管理硕士)学号：X201415630

超音波檢測生物可分解性高分子之性質

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Failure to Complete Cross-Border M&As:“To”vs.“From” Emerging Markets

周晨希是厦门大学管理学院2015年引进的海归博士，受聘为“群贤计划”市场学助理教授。他是美国佛罗利达大学商学院营销学专业博士,主要从事企业战略管理、行为经济学等方面的研究。 本研究调查涉及新兴市场跨国并购完成的预测因数如何取决于全球扩张的方向,即向发展中市场的入境投资或来自发达市场的出境投资。【Abstract】While cross-border mergers and acquisitions (M&As) involving emerging markets have been increasing in recent years, a high percentage collapse before completion. This study investigates how the predictors of cross-border M&A completion involving emerging markets depend upon the direction of global expansion, i.e., investment inbound to a developing market or outbound from a developing market. Analysis based on 15 years of data from four emerging economies, Brazil, Russia, India, and China, from 1995 to 2010,reveals fundamental differences in the predictors of inbound vs. outbound M&A completion. Country-level factors reflecting differences in political, trade,and legal environments strongly affect the completion for inbound M&As, but have a much weaker influence on outbound M&As. By contrast, firm-level factors such as past M&A experience have a significantly stronger effect on completion for outbound than for inbound M&As. Most interestingly, two deal-level factors (the percentage of stake sought by the acquirer and whether or not the deal is a cash transaction) increase the likelihood of completion for inbound but decrease it for outbound M&As. These findings have important managerial implications for enhancing the success of global expansions

Study on Centralized Management of Funds in Group Companies in China

企业管理是以财务管理为中心，而财务管理的核心是资金管理。我国的企业集团大多采用多级法人制，组织层次复杂，管理链条过长，容易造成资金分散，使得对资金流动缺乏有效的控制，从而形成各种隐患并危及资金安全。随着经济的发展，我国企业的规模也越来越大，集团公司日益成为社会经济活动的重要主体，其内部资金分配问题和资金管理问题也逐渐成为理论和实际研究的焦点。尤其是，2008年一场席卷全球的金融危机对于公司的财务管理提出了新的更为严峻的挑战。因此，通过与国外企业集团资金集中管理模式的比较分析，发现我国企业集团在资金管理中存在的问题并挖掘其原因，进而提出加强和完善企业集团资金集中管理的措施，对于我国集团公司增强其...Enterprise management is centered on financial management, and funds management is the core of financial management. Most of China's enterprise groups use multi-level legal system. Therefore, the level of organization is complexity and the management chain tends to be too long, resulting in dispersion of funds, inefficient use of capital and the lack of effective control, which can easily form a v...学位：管理学硕士院系专业：管理学院会计系_会计学学号：1752007115110

Inversion of the acetabular labrum causes increased localized contact pressure on the femoral head: a biomechanical study

金沢医科大学博士（医学）2018thesi

台湾的个人所得税改革与税负公平——基于台湾个人所得税申报数据的实证研究

个人所得税是税制中调节收入分配的重要力量。台湾个人所得税税率结构的变化以及免税的规定都影响到税负的公平分配。此外,台湾在过去几十年大量利用个人所得税优惠政策来促进经济发展,这些具有选择性和局部性的条款不同程度地损害了税负的公平分配。运用台湾个人所得税申报数据,通过对rSA指数的计算和比较分析,发现台湾的个人所得税制仍具有较好的收入分配功能,台湾2010年综合所得税的全面降税改革提升了个人所得税的收入分配功能,最高收入阶层的收入通过税收转移至其他收入阶层,但是减税的好处中高收入阶层大于中低收入阶层。国家社科基金重点项目(14AZD018

GATA2 and secondary mutations in familial myelodysplastic syndromes and pediatric myeloid malignancies

名古屋大学Nagoya University博士(医学)doctoral thesi

Oath-taking in Dispute Resolution in the Diaspora Chinese Law Court of Batavia: Focusing on Minutes of the Board Meetings of the Chinese Council, 1787-1865

立誓是一种颇具普世性的现象。无论是中国还是西方，人们关于立誓的讨论以及对立誓实践的记载屡见不鲜，尽管在不同的空间和不同的时间中，立誓的具体样态丰富且多元。立誓也渗透到社会生活的不同领域，而纠纷解决之中的立誓（亦即在本文中简称为“立誓解纷”的现象），便是一个饶有趣味的议题。本文旨在运用近年整理出版的诉讼档案《公案簿》，探讨18-19世纪吧城华人公堂在司法审判的过程中所认可并采取的立誓解纷。 在导言中，首先讨论研究主题和研究领域，并同时界定“吧城公堂”、“立誓”和“立誓解纷”等核心概念；随后提出核心研究问题及其旨趣，并将核心研究问题细化为具体研究问题；最后在研究取径中说明对材料的使用，并限定本文...Oath-taking, as a universal phenomenon, is frequently discussed and recorded either in China or in the West. However, it takes on various and multiple patterns. In the mean time, oath-taking occurs in different domains of social life, including dispute resolution. Drawing on the Minutes of the Board Meetings of the Chinese Council, the thesis explores oath-taking in dispute resolution in the diasp...学位：法学硕士院系专业：法学院法律系_法学理论学号：1362009115010