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51.
52.
面向可持续发展的会计模式变迁 总被引:2,自引:0,他引:2
旅游饭店业和其他工业企业一样 ,也存在污染和资源浪费问题。本文主要指出了当今中国旅游饭店业的现状和面临的环境保护问题 ,阐述了实施绿色营销的必要性 ,探讨了实施绿色营销的思路和方法。 相似文献
53.
论旅游市场营销环境与旅游业可持续发展 总被引:1,自引:0,他引:1
随着科学技术的高度发展,旅游者的选择性强,旅游活动范围大,使旅游供给者面临越来越激烈的竞争。旅游企业要求得生存和发展必须要对旅游市场进行准确定位,在可持续发展观念指导下开展市场营销活动。创造良好的、协调发展的旅游市场营销环境是实现旅游业可持续发展的基础和保证。 相似文献
54.
蔡元萍 《哈尔滨市经济管理干部学院学报》2003,(3)
网上理财服务以整合实现企业电子商务为目标提供互联网环境下财务管理模式、财务工作方式及其各项功能的财务管理软件系统、网络财务软件的各项功能都对企业财务会计产生深远影响。 相似文献
55.
During and after the Asian crisis, institutional investors and pension funds in Asian financial markets have been confronted with a number of difficulties effecting their performance and the way they carry out their role within the national pension system. We analyze these problems by comparing the actual investment policy of an institutional investor with an optimal investment strategy derived from the insights of modern portfolio theory. We also analyze whether the organizational set‐up of a pension fund allows it to adequately perform its role within the pension system. As an example, we examine the operations of the Thai Government Pension Fund (GPF). We find that allowing international investments and reducing restrictions on equity investments while lowering the implicit requirements for investments in government debt would allow the GPF to further diversify its investment risk and to increase its risk‐adjusted return. We also show that some changes in the governance structure of the GPF would lower the occurrence of conflicts of interest for the management and increase the efficiency of the GPF operations. 相似文献
56.
57.
We examine four issues pertaining to initial public offerings (IPOs) using a survey of 438 chief financial officers (CFOs). First, why do firms go public? Second, is CFO sentiment stationary across bear and bull markets? Third, what concerns CFOs about going public? Fourth, do CFO perceptions correlate with returns? Results support funding for growth and liquidity as the primary reasons for IPOs. CFO sentiment is generally stationary in pre‐ and post‐bubble years. Managers are concerned with the direct costs of going public, such as underwriting fees, as well as indirect costs. We find a negative relation between a focus on immediate growth and long‐term abnormal returns. 相似文献
58.
This paper extends the mean-variance analysis and the two-fund separation theorem to a market with some constraints, such as, the incompleteness, prohibition of short-selling, and partial information, with stochastic interest rate, and with stochastic volatility for risky assets. By maximizing a quadratic utility of terminal wealth, we show that the efficient frontier for the problem is a straight line in the mean-standard-deviation diagram. The quadratic utility function exhibits mean-variance efficiency. Our results apply to portfolios of claims in a single period, multiperiod, and continuous time. 相似文献
59.
Olukemi O. Sawyerr 《战略管理杂志》1993,14(4):287-299
This study investigated the relationship between perception of environmental uncertainty (PEU) and environmental scanning behavior of Chief Executive Officers of 47 manufacturing firms in Nigeria. The results indicated that perceived uncertainty in the environment was significantly higher for the task environment sectors than for the remote environment sectors; and as perceived uncertainty increased in a sector of the environment, scanning frequency and scanning interests also increased. The results were compared with those of prior research in the area of environmental scanning. The results show both the economic and political legal sectors of the environment to be more salient for Nigerian manufacturing executives than for their American counterparts. 相似文献
60.
大兴安岭森林是受冻土控制下形成和发展的,保存了大量淡水资源,形成了冷湿生态环境。大兴安岭林业持续发展必须按特殊方式经营,建立生态林业,从而发挥其固有的多种效益。 相似文献