保险业需要从《社区再投资法》中学习什么

美国国际集团(AIG)获得了1,500亿美元的政府援助以后,公众要求政府加强干预保险业的呼声再度高涨,包括提议将<社区再投资法>这样的法律拓展到保险服务的提供者.尽管这个建议初看起来好像合理,但简单地把银行模式运用于保险业却存在一定问题,原因包括:(1)与保险业的核心商业模式相冲突;(2)无助于解决目前中低收入市场上的服务不足;(3)目前相互孤立的监管手段无法统一、有力地执行全国性的监管项目,如类似于<社区再投资法>的新监管要求.更大的机会在于,鼓励保险业擅长的业务,通过降低风险来鼓励投资和创新,并减少不可预测的损失.     

Effects of congestion on the shape of a city

This paper develops a model for the allocation of urban land among the residential and transportation sectors and the central business district. The model is used to derive the intensity of land use, i.e., the capital per unit of land, in the residential and transportation sectors. Two different institutional arrangements are discussed: a central planning agency, and a competitive market. It is shown that the externalities imposed by traffic congestion results in the market city being larger (for the same population), and with flatter density profiles.     

Distilling the reserve for uncertain tax positions: the revealing case of black liquor

We examine the extent to which management discretion affects the reserve for unrecognized tax benefits. We analyze the financial statement disclosures of 19 paper companies that received a total of $6.4 billion in refundable excise taxes during 2009. All of these companies included the refunds in financial income, but 14 excluded all or part of the refunds from taxable income. Despite the magnitude and unprecedented nature of the exclusion, we find that only five of the excluding firms accrued a full reserve for an uncertain tax position, three firms accrued a partial reserve, and six firms did not accrue any reserve. This variation suggests managers enjoy wide latitude in applying the more likely than not standard for determining additions to the reserve. Our findings suggest that financial statement users should exercise caution when comparing tax reserves across companies. In addition, we find some evidence that income-increasing tax accrual decisions are related to characteristics generally associated with weak corporate governance.     

The impact of functional integration on perceived risk and consumer-based brand equity

Consumers today have access to a wide span of corporate information and are increasingly aware of the degree to which the functional areas of marketing and supply chain activities are becoming more integrated. Functional integration involves coordinating supply- and demand-focused activities and is theorized to create two interrelated benefits for consumers: lower perceived purchase risk and, ultimately, higher consumer-based brand equity. Despite an emphasis on the important role of consumers in the functional integration literature, the consumers’ viewpoint is missing. This research addresses this gap using a survey and an experiment to investigate the impact of functional integration on consumers’ perceptions of risk and consumer-based brand equity. Findings suggest that when functional integration acts as a component of brand association, purchase risk decreases and consumer-based brand equity increases. The results can help scholars and practitioners better understand the role of functional integration by advancing the nomological net of brand associations as part of the standard marketing mix.     

Consumer preferences for organic production methods and origin promotions on ornamental plants: evidence from eye‐tracking experiments

The strategic value of organic production and origin promotions may vary based on product end‐use. Conjoint analysis and eye‐tracking technology were used to investigate consumers’ purchase likelihood (PL) and visual search behavior for esthetic and food‐producing ornamental plants. Organic production methods, in‐state, and domestic origins positively impacted participants’ PL. Respondents’ visual attention to the organic production attribute had a strong positive effect on PL for food‐producing plants as did sociodemographic variables. Findings imply that producers and retailers could successfully implement signage emphasizing organic production methods and origin designations to generate consumer interest.     

摩托罗拉的平衡术

当2004年初接任技术巨擘摩托罗拉公司的董事长兼首席执行官(CEO)时,EdZander一定感觉得到,即使是在观看魔术表演或者打保龄球时,自己脖子上依然绕着一根无形的、随时可能勒紧的绳索.这位此前担任Sun Microsystems公司总裁兼首席运营官(COO)的先生入主摩托罗拉公司时,公司的主打业务--手机业务正一而再、再而三地错过主导市场、功能升级以及至关重要的铺货时间.摩托罗拉公司的第二大业务部门--半导体部门,自2000年来一直处于亏损状态.     

请定期更新合同

与电子行业发展的瞬息万变相比,你几乎很难相信供应链各方草拟、签署并一成不变地执行一份合同长达五年之久.     

看透"可配置性"

直到18个月前,可配置处理器(CP)最辉煌的时刻还一直停留在1996年.那一年,任天堂公司取得了ARC International公司1993年开发的一款可配置IP核的使用授权,作为其超级任天堂产品的图形加速器.