跨国银行海外经营动因研究——基于中国市场的实证分析

本文利用不同时期进入中国的各国银行的面板数据,分期讨论影响跨国银行进入中国市场的决定因素。研究发现,不同阶段影响跨国银行进入中国市场的因素不一致,但跟随客户动机是跨国银行进入中国的主要动因,中国经济高速成长产生的市场机会也对跨国银行的进入起到了积极的影响。1985～1996年样本期内,跨国银行进入动因区位优势假说得到了实证的支持;同时,不同阶段中国银行业对外开放政策及中国市场的风险因素也影响到跨国银行的进入速度。第二阶段的数据检验表明,中国经济高速增长对跨国银行进入中国市场产生了积极的影响。     

基于模糊评判的银行大客户的识别与评价

本文构建了银行客户等级的评价指标体系,采用层次分析法和模糊综合评价方法确定各因素的权重,对客户进行综合评判。并且结合对银行黄金客户群体的综合评判来调整银行的经营策略。     

基于混合K-中心点的Web客户聚类

通过对Web日志文件进行分析，该文提出了一种改进的K-中心点聚类算法对Wweb用户的行为进行分析的方法。该算法利用模糊相似度，并模仿遗传算法中计算适应度思想，另加了一层循环迭代，每次比较适应度，保留最佳适应度，使之有较好的性能，改进了其易局部最优化的缺点。     

Trust and Understanding,Two Psychological Aspects of Randomized Response

This study examines two different Randomized Response methods to see whether they evoke sufficient understanding and trust, and ensure fewer evasive answers to socially sensitive questions. Two Randomized Response methods were employed by trained interviewers to study fraud: the Forced Response method, using dice, and Kuk's method, using playing cards. Respondents were selected from the files of the social security offices of three Dutch cities. A total of 334 respondents participated voluntarily in this study of two Randomized Response methods. Most respondents were known to have committed some form of fraud, and their answer on the Randomized Response question is validated with this information. The results indicate that subjects who have a better understanding of the Forced Response technique give more socially undesirable answers. The interviewer has a most important role establishing trust and understanding. Respondents who are less able to understand the instructions, e.g., have limited language abilities, develop less trust in the method.     

Are audit partners’ compensation and audit quality related to their consulting revenues?

Recent accounting scandals have triggered renewed interest in the debate concerning whether audit firms should be banned from providing consulting services. Compared to the voluminous studies on consulting services to audit clients (i.e., non-audit services, hereafter NAS), little has been done to investigate consulting services to non-audit clients (hereafter CS). This study examines whether audit partners' revenues from CS are associated with: i) partners' compensation, and ii) audit quality (AQ), while controlling for revenues from NAS and auditing. We choose the Norwegian setting because of the unique and proprietary data on CS at the audit partner level. Our results provide initial evidence that partners' compensation is positively associated with their revenues generated from CS. Regarding AQ, our findings indicate no relation between AQ and partners' revenues from CS. This study contributes to the recent debate on multidisciplinary audit firms and should be of interest to regulators, audit firms, and users of audited financial statements.     

对海南置地花园成功开发的思考

随着住宅商品化进程的加快,住宅的开发必须遵循市场的规律,进行市场营销策略的策划。文章主要通过对海南置地花园成功开发的经验阐述，说明在项目开发前期的对市场进行调研和了解客户的需求，以及对项目进行市场定位的重要性。     

Delivering Quality Service

ABSTRACT

Quality in tourism-related services, like in services in general, are basically about balancing customer perceptions and expectations. Successful service providers are able to meet and, whenever possible, exceed consumers' needs and wants. This way, it is possible to provide memorable experiences to visitors. In delivering services, due to certain specific characteristics of services (e.g., intangibility, simultaneity, variability and perishability), the human element, in particular the ‘face-to-face’ interaction with the customer, plays a fundamental role. The study stresses the contribution of interpersonal variables for the success of service organisations. It discusses how commitment to customer service, and supportive supervisors and co-workers, influence the relationship managers' ability to satisfy customers. The main findings were as follows: (i) commitment to customer service and co-workers' support have direct and positive effects on the ability to satisfy customers; (ii) commitment to customer service is the most important determinant of the ability to satisfy customers, and works as a mediator for the other independent variables; (iii) co-workers' support, having both direct and mediated effects, is a more important predictor than supervisors' support. The available data indicates that there is a need for specific training for supervisors, in order to increase their awareness of the impact of their performance on the service delivered by contact employees. Moreover, it is important that service organisations are capable of providing employees with a holistic view of the service delivery chain. This includes not only relationship managers, but also those who are not in direct contact with external customers. Apart from these training aspects, the results of this study should also be considered in relation to other management issues, namely in human resources management. Organisations should prevent the risk of losing those employees that show more commitment to customer service and more ability to satisfy customers. Employee retention exerts a positive impact on repurchase, which, in turn, influences profitability. In light of these findings, some managerial implications are suggested.     

An Instructional Case Comparing the Accounting Policies and Financial Results of Online Retailers

In the role of financial analyst for a venture capital firm, you are assigned the responsibility of evaluating two online retailers who have applied for financing to build a distribution center in western Canada. Based on your developing knowledge of Canadian accounting standards for private enterprises (ASPE), you evaluate the financial reporting policies and financial results of the two companies to identify the company that is best suited for your firm's support. Through this case, you will refine your understanding of ASPE and you will exercise your reasoning and analytical skills.     

浅谈出口企业销售策略

现代商业竞争愈加激烈,为了减少资金占压、减轻库存压力及坏账损失,出口企业基本都是以销定产。因此销售工作将在企业发展中起重大作用。销售工作中销售人员应对自身公司的各项业务及实力进行全面的了解,也要了解自己的目标客户群、潜在客户的数量、潜在客户能接受的价位、潜在客户对产品或服务的具体要求等。与目标客户保持良好的互动关系。