财务视角下营销10问

董事们对不专业且花费了公司大笔资金却没有带来相应回报的营销部门再也无法忍受了。以下10个关键的问题是董事们越来越多地向营销部门提及的。透过看似简单的问答,你能看到财务视角下的营销之道。一场认识吗并?了解我们的主要市答:我们是以满足需求来定义市场的,而非售出的产品。     

Microfinance Interest Rates and Client Returns

The interest rates of microfinance institutions (MFIs) are widely criticized, although they are lower than those of many short‐term lenders in ‘developed’ countries. The criticisms are not usually related to the returns on micro‐investments. Little data is available, but earnings from farming seem generally to be below or little above the interest charged for microcredit. Returns from petty trade, a more frequent use of such credit, are well over the price that micro‐borrowers pay for their loans. Microfinance is not a replacement for subsidized farm credit; farming is subsidized, everywhere, and efforts should be made to improve and revive the provision of low‐cost agricultural finance.     

R&D Project Selection Models: An Assessment

Abstract— The R&D project selection decision is described as a process by which an intermittent stream of changes are made to lists of currently active and proposed projects. It includes generating alternatives, determining when a decision is required, collecting data, specifying constraints and criteria, and recycling. The decision is viewed as imbedded within a hierarchical, diffuse budgeting and planning process. Process characteristics such as multiple criteria whose relative importance varies over time, inherent uncertainty, and parameter interrelationships result in a highly complex decision problem. The existing normative R&D benefit measurement and project selection literature is assessed and the limitations inherent in the proposed models are determined. A number of research opportunities are identified for both methodological and empirical studies.     

Forces Leading to the Adoption of Accrual Accounting by the Canadian Federal Government: An Institutional Perspective*/ LES FORCES AYANT MENÉ L'ADMINISTRATION FÉDÉRALE CANADIENNE À ADOPTER LA COMPTABILITÉ D'EXERCICE: UNE PERSPECTIVE INSTITUTIONNELLE

In 1995, the federal government of Canada announced that it would adopt full accrual accounting. The change was fully implemented at the department level in 2001 and for government‐wide financial reporting in 2003. Using the perspective of institutional theory, we examine several factors that had the potential to influence the federal government's decision to adopt full accrual accounting, including two royal commissions, the Office of the Auditor General of Canada, the Canadian Institute of Chartered Accountants, credit markets, and the practices of other national governments. We find that the decision to change to accrual accounting can be largely attributed to coercive and normative influences of the Office of the Auditor General of Canada (supported by the normative influence of the Canadian Institute of Chartered Accountants' Public Sector Accounting Board) and mimetic isomorphism with other members of the federal government's organizational field.     

The Cost of the C.A.F

Membership of the Common Market has raise the costs of some food to almost 5 times as much as comparable world prices. Why should the British housewife or taxpayer continue to subsidise inefficient continental farmers?