Gender Differences in Service Quality Expectations in the Fast Food Industry

Abstract

Services marketers can influence the evaluation of service quality by “managing” customer expectations. Expectations can also provide insights into market segmentation strategies. Gender is often used as a segmentation variable since it is easily identifiable, accessible, and profitable. The purpose of this study was to examine if there are any gender-based differences in the expectations of service quality in the fast food industry. Hypotheses on gender differences in expectations were tested by an ANOVA, where the composite scores of each of the five dimensions of fast food service were used as dependent variables. The expectations of women were significantly higher than men in four of the five dimensions of fast food service quality.     

快速消费品业库存管理的风险分析及控制对策

本文以苏州英斯捷贸易有限公司(以下简称,英斯捷)为例,指出了快速消费品企业的库存管理问题,分析企业目前存在的库存风险,并提出利用北极星项目及WMS项目来控制库存风险,最后总结了两个项目对于库存风险控制的效果和作用。     

Potential heterogeneity in target’s value and jump bidding in takeover auctions

This ticle analyses the pre-emptive jump bidding equilibrium in takeover auctions when bidders’ valuations of the target firm follow truncated normal distribution. It shows that potential heterogeneity of the targets’ value, measured by the standard deviation of the bidders’ valuation function, is especially important when it is small and, for extremely small values, the second bidder is almost always pre-empted. It also shows that, contrary to regular clock-style auctions, the increase in standard deviation may negatively affect the expected profit of the first bidder.     

Can the affordable care act provisions explain the recent wave of acquisitions in the health insurance industry?

This research shows that the ACA health insurance exchanges have generated more merger activity in the health insurance market. The impact is robust to control for an extensive set of factors suggested by both neoclassical and behavioural frameworks. The economic impact of this ACA provision is substantial with 3.8 more months of unusually high merger activity or 52 more merger bids per year.     

并购对企业R&D投资的挤出效应研究——基于并购前后资产负债率变动的视角

创新是企业内涵式的增长方式,并购是企业外延式的增长方式。在资源有限的情况下,企业如何在这两种战略之间进行权衡?本文以2007-2018年沪深A股上市公司为研究样本,发现如果并购引起企业资产负债率增加,则会对并购后的R&D投资形成"财务侵占",从而对研发产生负面影响;这种抑制作用在主并企业存在融资约束的情况下会更加显著;按企业特征划分,这种抑制作用主要存在于小企业和民营企业。研究结果为基于边界条件的并购如何影响企业创新绩效提供了实证证据,同时也为企业进行相关战略变更和投资决策提供了有益参考。     

社会创投、资源获取与社会企业绩效关系研究

在社会使命和市场经济的双重驱动下,社会企业通过创新商业模式来解决社会问题。社会创投作为一种新型投资模式,解决社会企业发展难题。由于二者在国内起步较晚,学者们对社会创投如何影响社会企业发展的研究较少。借鉴风险投资和传统商业企业绩效评价体系,实证分析社会创投对社会企业绩效的影响,结果表明：社会企业在接受社会创投后绩效实现提高,并且资源获取在社会创投与社会企业绩效之间具有中介作用。这为社会企业绩效提升以及社会创投与社会企业的发展提供了理论参考和依据。     

Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors

The elimination of goodwill amortization in 2001 brought about significant change in how companies are required to account for goodwill. This change in accounting also brought with it new challenges for auditors, namely evaluating the reasonableness of management's assumptions related to goodwill valuation. In addition to introducing technical challenges, this task is particularly difficult given the misalignment in incentives it creates between managers who likely prefer to avoid recording an impairment and auditors who seek to minimize the bias in management's impairment testing. This study focuses on the consequences of the misaligned incentives that auditors face under the current goodwill assessment process. We find that the decision to record a goodwill impairment is associated with an increase in the probability of auditor dismissal. Consistent with the presence of significant friction with clients, our results also indicate that the likelihood of auditor dismissals is negatively related to the favorability of the impairment decision. Furthermore, we find that companies impairing goodwill prior to dismissing auditors subsequently employ auditors that are, on average, more favorable to clients in their impairment decisions.     

“中部崛起”战略实施以来中部经济发展存在的主要问题及对策

中部地区自国家实施"中部崛起"战略以来,在经济规模、环境保护、基础设施等方面取得了不少的成绩,但是也存在着许多不容忽视的问题,主要有合作协调不够、创新能力不强、环境保护压力比较大、产业结构升级缓慢、城市化水平低、县域经济也还比较弱小。为此,只有加强中部地区的彼此合作,增强创新能力、加快产业升级、壮大县域经济、加强环境保护、扩大对外开放,才能促进中部地区更加和谐快速的发展。     

粮食两种水分测定方法的比较分析

文章探讨了粮食烘箱水分测定法和快速水分测定法的差异。     

陕西高中生英语词汇习得模式倾向性研究

以陕西省高中学生为研究对象进行的英语词汇习得模式倾向性研究的结果表明:高中学生在英语词汇习得过程中存在工具书选择失当,过度依赖翻译与重复策略,对社会/情感策略运用和重视不够等倾向。教师在教学中应加强指导,丰富学生词汇习得策略。