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21.
This paper focuses on: (1) how a select set of financial and economic factors could set the path for interest rates and foreign exchange rates, and (2) whether the resultant realized interest and exchange rates would be in harmony or in disarray. Using post-euro data for the EU and the US, an array of monetary rules is examined. In particular, the paper investigates whether the original and the extended Taylor rules provide an explanation of the dynamics of the EU monetary system since the inception of the euro. Our findings indicate that the EU and the US monetary responses are not the same and that exchange rates play a significant role. 相似文献
22.
本文基于2001—2019年上市公司年报中关于外汇衍生品的使用信息,研究发现,使用外汇衍生品的上市公司相比未使用的公司发起并购的概率更低,但并购的市场和经营绩效有所提高。主要原因在于,中国上市公司进行并购通常以企业自有资金进行现金支付,外汇衍生品的使用大幅降低了公司出于预防性动机而持有的现金,从而降低了公司发起并购的概率。此外,进行汇率风险对冲可避免公司因持有大量自由现金流而发生的过度投资行为,从而提高了公司的投资效率。总体而言,使用外汇衍生品进行汇率风险对冲可使上市公司更注重并购质量而非并购数量,从而实现“少而精”的投资策略。本文研究对进一步厘清企业使用外汇衍生品的相关影响提供了一定参考。 相似文献
23.
Nigel F. Piercy David W. Cravens Nikala Lane Douglas W. Vorhies 《Journal of the Academy of Marketing Science》2006,34(2):244-262
Interest in management control approaches and organizational factors associated with higher levels of salesperson performance
is reflected in research streams concerned with behavior-based control strategies and organizational citizenship behaviors
(OCBs). This study makes two distinct additions to the literature relating to control, organizational citizenship behaviors
and salesperson performance. First, the study distinguishes between salesperson in-role behavior performance and outcome performance
to model in-role behavior performance as a mediator between OCB and outcome performance. Second, the work supports sales manager
control as an antecedent to OCB. A second model introduces perceived organizational support (POS) as an additional antecedent
to salesperson OCB, and more important, as a consequence of sales manager control. This construct has not been included in
prior salesperson OCB studies. Results show sales manage control has a stronger impact on OCB through POS, than directly,
and POS has a strong impact on salesperson OCB.
Nigel F. Piercy (Nigel.Piercy@wbs.ac.uk) is a professor of marketing in the Warwick Business School at the University of Warwick, United
Kingdom. He holds a Ph.D. from the University of Wales and a higher doctorate (D.Litt) from Heriot-Watt University, Edinburgh.
His current research interests focus on strategic sales and account management. His work has been published in many journals
including theJournal of Marketing, theJournal of International Marketing, and theJournal of the Academy of Marketing Science. He is coauthor to David Cravens onStrategic Marketing (8th ed., Irwin/McGraw-Hill, 2006).
David W. Cravens (D.Cravens@tcu.edu) holds the Eunice and James L. West Chair of American Enterprise Studies and is a professor of marketing
in the M. J. Neeley School of Business at Texas Christian University, Fort Worth, Texas. He has a doctorate in business administration
from Indiana University. His areas of specialization include marketing strategy and planning, sales management, and new product
planning. His research has been published in a wide range of journals including theJournal of Marketing, theJournal of Marketing Research, the Journal of the Academy of Marketing Science, and theInternational Journal of Marketing.
Nikala Lane (Nikala.Lane@wbs.ac.uk) is a senior lecturer in marketing in the Warwick Business School at the University of Warwick, United
Kingdom. She holds a Ph.D. from the University of Wales and was previously a senior research associate at Cardiff University.
Her research interests are focused on gender and ethics issues in sales and marketing management. Her work has been published
widely in the international literature and includes articles in theJournal of Management Studies, theBritish Journal of Management, the Journal of Business Ethics, and theJournal of Personal Selling & Sales Management.
Douglas W. Vorhies (dvorhies@bus.olemiss.edu) is an assistant professor of marketing in the School of Business Administration at the University
of Mississippi. His primary research interests are in the areas of marketing strategy, marketing resources and capabilities,
the links between innovation, strategic market management and performance, and professional selling and sales management.
His other work has been published in many journals including theJournal of Marketing, Decision Sciences, theJournal of Product Innovation Management, theEuropean Journal of Marketing, and theJournal of Personal Selling and Sales Management. 相似文献
24.
石油是关系国家经济安全的重要战略物资,本文通过对我国石油进出口贸易一些流量指标的分析,发现:(1)石油净进口量过大,进口依存度偏高,并有逐年递增的趋势;(2)原油进口的地区集中度偏高,不利于石油资源供应稳定;(3)国际油价持续高企,对国内经济稳定造成威胁。并据此提出了相关政策建议。 相似文献
25.
顾闻 《吉林省经济管理干部学院学报》2007,21(5):26-29
"转移定价"是外商投资企业管理中一个十分突出的问题。转移定价行为带来了收入与支出的跨国不正常分配、带来了外商投资企业虚亏实盈、带来了外商直接投资的关联效应的降低。转移定价主要原因在于:我国相关税收法律制度的适应性相对薄弱、调整方法和使用顺序值得商榷、产生企业转移定价的根本性问题依然没有得到解决。对此,应完善我国关联交易转移定价相关法律规范,加强对关联交易转移定价信息披露的法律监管,同时,积极制定预约定价法律制度。 相似文献
26.
沟通能力对于销售人员而言至关重要。研究表明:沟通焦虑会通过互动介入程度以及柔性销售两个中介变量对销售业绩产生反向影响。此外,不同性别的销售人员沟通焦虑程度不存在显著差异,而不同行业、不同工作年限的销售人员沟通焦虑程度会表现出显著的不同。 相似文献
27.
随着教育的发展 ,传统的教学方法已不能满足时代的需要 ,亟待运用现代教育技术手段 ,特别是多媒体的教学形式进入课堂 ,以发挥其特有的功能来提高学习效率。本文浅淡了如何在车辆工程教学中运用计算机多媒体的图、文、声、像并茂的特点 ,有效的激发学生的学习兴趣。 相似文献
28.
何静 《安徽工业大学学报(社会科学版)》2003,20(3):67-69
洋务运动时期幼童留学由于诸多原因,最终半途而废,没有收到预期的效果,但它开创了我国留学教育 的先河,为当代提供了经验教训。20世纪90年代中期,我国形成了改革开放以来的第四次出国留学高潮,留学日益 呈低龄化趋势。从总体而言,留学低龄化是社会进步的表现,但带来不少问题,需要予以关注和引导。 相似文献
29.
存货在大多数企业的流动资产中乃至总资产中所占的比重很大 ,因此存货价值的确定直接影响到企业经营成果的确定。不同的计价方法对企业财务状况、盈亏情况都会产生不同的影响。本文通过实例来研究在通货膨胀期间 ,采用历史成本法对存货进行核算 ,无论在永续盘存制下 ,还是在定期盘存制下都会得出 ,先进先出法算出的期末存货额最高 ,销货成本额最低 ,毛利和税后净利最高。后进先出法算出的期末存货额最低 ,销货成本额最高 ,毛利和税后净利最低。加权平均法和移动平均法介于两者之间。 相似文献
30.
叶红玉 《对外经济贸易大学学报》2007,(3):15-18
近年来我国出口贸易发展很快,而外资企业出口在我国出口总额中的比重较大,如何充分利用外资来促进我国出口贸易的良性持续发展是一个值得关注的问题。本文以浙江省为例,从外资企业出口的现状分析出发。阐述了外商直接投资促进出口贸易的积极作用及其局限性,提出了进一步利用外商直接投资促进出口贸易更快更好发展的若干对策。 相似文献