低危化工品如何避免被疏港

进口的低危化工品如果能抓紧报关、缴税、提箱的环节及时通关、及时拖箱．有可能避免疏港．节约2000元左右疏港费用．可以降低进口成本。     

主要乳品设备的选用与配套浅见

本文针对常见乳品机械设备设计制造使用易出现的问题,提出了选用配套时应该注意的事项及原则.     

奥运营销进入白热化，如何避免审美疲劳

随着奥运的临近，众多广告主纷纷扎堆体育营销，巨资购买赞助商“门票”、搭奥运顺风车，各种品牌的体育营销类广告铺天盖地。而与庞大的广告投放数量相比，广告新意略显欠缺，简单粗糙的体育营销类广告正在挑战消费者审美疲劳的极限轮番轰炸只能让人腻烦，同质化现象更令人避之而不及，长此以往营销效果自然会大打折扣。在体育营销概念被轮番热炒的今天，是随波逐流还是以差异化手段应对，互联网恰恰为日益激烈的体育营销“红海”找到了“蓝海”的出口。     

Professional codes: Why,how, and with what impact?

A tension between the professions' pursuit of autonomy and the public's demand for accountability has led to the development of codes of ethics as both a foundation and guide for professional conduct in the face of morally ambiguous situations. The profession as an institution serves as a normative reference group for individual practitioners and through a code of ethics clarifies, for both its members and outsiders, the norms that ought to govern professional behavior. Three types of codes can be identified — aspirational, educational and regulatory. All codes serve multiple interests and, as a consequence, perform many functions, eight of which are discussed. The process of developing a code of ethics is assessed because of the role it plays in gaining consensus on professional values and ethical norms. After discussing some of the weaknesses in current approaches to professional self-regulation, several new private and public initiatives are proposed.Mark S. Frankel is Head of the Office of Scientific Freedom and Responsibility of the American Association for the Advancement of Science, where he is Staff Director of the Association's Professional Ethics Program. Prior to joining AAAS, he was Director of the Center for the Study of Ethics in the Professions at the Illinois Institute of Technology in Chicago. His recent research and writings focus on the role of professional societies in promoting ethical practices by their members. He has conducted several workshops and seminars on ethics for corporate managers, scientists, and engineers.     

Oligopoly and trade: what, how much, and for whom?

This paper integrates the Cournot oligopoly model with the Ricardian comparative advantage model. The Ricardian trade pattern is robust, and only can be reversed in extreme conditions. Trade volume increases substantially with increases in competition in world export industries. In a symmetrical world, a threshold level of competition determines whether capitalists as a group usually gain or lose from trade. Under all circumstances workers never lose even if a country has a comparative disadvantage in a perfectly competitive world industry, but workers gain less in that country than they do in the rest of the world.     

Remote agile: Problems,solutions, and pitfalls to avoid

In response to increasing uncertainty and rapid change, firms are looking to implement new management methods to become more flexible and less hierarchical. One of the most popular of these methods is to be agile, which aims for reactiveness, collaboration, decentralized decision-making, and increased autonomy. However, agile was designed to work best with teams in which members are colocated, whereas during the COVID-19 pandemic—and likely in the post-COVID world—many employees are working remotely at least part of the time. We explore how to adapt agile to remote work, drawing from an in-depth case study of OP Financial Group, the largest bank in Finland. We highlight five problems and solutions to implementing agile in a remote setting and discuss the situations and types of teams in which remote agile will likely work and not work. Our findings provide guidance for companies looking to become agile in today’s new normal.     

Reward redemption effects in a loyalty program when customers choose how much and when to redeem

The redemption of loyalty program (LP) rewards has an important impact on LP members' behavior, particularly on purchase behavior before and after redeeming a reward. However, little is known about the interplay between members' purchase and redemption behavior when members are not pressured with point expiration and they choose for themselves when and how much to redeem. In this context, the effects of redemption are not straightforward, as little additional effort is required from an LP member to obtain the reward. Analyzing the behavior of 3094 members in such an LP, we find that the mere decision to redeem a reward significantly enhances purchase behavior before and after the redemption event, even when members redeem just a fraction of their accumulated points. Conceptually, we refer to this enhancement as the redemption momentum, which is an alternative and novel explanation of the existence of pre-reward effects that do not depend on points-pressure. In addition to the overall impact of redemption on purchases, prior purchase behavior also enhances redemption decisions. Finally, we find a number of moderating effects on purchase and redemption behavior that derive from the length of LP membership, age, income and direct mailings. Our study's most important managerial implication is that firms should avoid imposing point expiry and/or binding thresholds in order to enhance members' purchase behavior.     

Determinants of how individuals choose,eat and waste: Providing common ground to enhance sustainable food consumption out‐of‐home

The transformation of food consumption in wealthy economies is regarded as an essential measure to reach global sustainability goals. However, existing policies and research activities to change food consumption in the increasingly relevant out‐of‐home sector relate to a wide set of options on how to influence behaviours and may be criticized to lack a general focus. Against this background, our study provides a structured review of the existing research body on the determinants of individuals’ food choices and food consumption out‐of‐home. It structures the various research approaches and findings for 110 selected papers according to a general ecological framework where personal, social and environmental determinants for food behaviours are considered. By providing a collective overview and linking results for different behavioural aspects and settings, this study supports a more general understanding of consumer food behaviour in out‐of‐home settings. Consequently, it also provides a means to identify research gaps and to suggest relevant aspects for future research to draw from the combination of findings and to enhance sustainability in food consumption.     

Revisiting resistance to change and how to manage it: What has been learned and what organizations need to do

Resistance to change can be a significant factor in the success or failure of changes. As such, researchers have spent more than a half century studying the causes of resistance and how to manage it. Much can be learned from resistance literature that applies to today’s unparalleled, nonstop change in which an organization’s ability to manage resistance to change can not only impact the change’s success or failure but also determine whether an organization will survive or thrive. This article explores important lessons revealed via resistance literature, and more importantly, how such knowledge applies to managing change in the modern world. The article emphasizes the urgent need for organizations to become skilled at effectively managing change and resistance to change and offers recommendations on how they can do so.     

The new value imperative for privately held companies: The why, what, and how of value management strategy

This discussion describes the why, what, and how of managing for value in privately held companies. Public companies continue to manage for value, a trend that is now pushing its way inexorably into privately held companies. First, we discuss the dynamics that are creating a value-management imperative for these companies. Second, we provide a signaling model to assist management of privately held companies in deciding whether to emphasize (a) revenue growth, (b) the spread between return on invested capital and the weighted average cost of capital, (c) reduction in the cost of capital, or (d) some combination of these three. The key-value-driver model provides guidance in addressing questions such as: Do we have the right to grow? Should we improve profit performance before we grow? What is our performance in relation to our cost of capital? We also describe how to acquire the data necessary to use the model. Third, we present some important but under-utilized tools based upon transactions cost and strategic cost management theories to assist executives in managing for value and discuss when to apply these tools within a strategic context.     

怎样选择会计核算方法

企业如何选择适宜的会计核算方法,以保证会计信息的决策有用性,是现代企业财务管理的基本要求.会计核算方法的选择贯穿于企业会计确认、计量、记录、报告的全过程.     

Equipment leasing in the U.S. lodging industry what,why, and how much

Equipment leasing in the United States expanded dramatically in 1999, generating some $226 billion in revenue. Despite leasing's popularity, however, there is little research available on leasing in the hospitality industry. The first objective of the current study, conducted in 2000, was simply to collect statistical data on the magnitude of leasing in the hotel industry and, second, to find out the reasons that led hotel operators to decide to lease (or not). The third objective was to find out what circumstances lead to the capitalization of leases in the hotel industry (versus simply expensing those costs). The results indicated that protection against obsolescence, ensuring uniform cash outflows, and using the tax advantages of leasing were the most-cited reasons for hotels' leasing equipment. The most common item leased was photocopiers, by 43 of the 77 respondents. The lengths of those leases varied from less than a year to ten years, and the majority of hotel operators also purchased maintenance contracts. Other popular leased items included vehicles, telecommunications equipment, and computers. The transfer of ownership and taking advantage of a bargain-purchase option were the two most-cited reasons for capitalizing leases. A majority of the respondents also indicated that they expect leasing to either stay at the same level or marginally increase from the current levels.