浅谈如何充分发挥会计核算的作用

会计核算作为管理工具,通过严格执行财务制度、预算定额和定价指标等,履行实现经营目标的重要责任.企业管理需要会计核算,同时不断地要求和指导着会计核算;会计核算受财务管理的引导,所提供的信息影响着企业对管理目标的确定.     

先堵后疏方为解决之道

文化事业建设费是否扩大了征收范围，这在广告圈内已经不是一个争论的话题。早在2000年，香港商会就曾经代表国内4A公司正式向国家工商总局广告司提出疑问。而上海一家排名前十的大型合资广告公司董事长一直参与全程。     

Forgive me,Father, for I did not give full justification for my sins: How religious consumers justify the acquisition of material wealth

Abstract

This research shows how high religiosity consumers justify the purchase of highly materialistic goods. By drawing on the Justification-Suppression Model (JSM), it is shown that high religiosity consumers favour advertisements that suppress the materialistic aspects of goods and offer adequate justification for the purchase. However, these same consumers dislike advertisements that explicitly focus on the materialistic nature of goods. The results from the research offer insight into how high religiosity consumers are able to acquire material wealth despite a strong aversion to such practices within their doctrine. Implications from this research include a greater understanding of how to advertise to high religiosity consumers, but also how the JSM can be used as a means of minimising cognitive dissonance during purchase decisions.     

Blessings and the spiritual life of consumers

The growing social phenomenon of ritually blessed animal companions suggests that the concept of the blessing should receive more attention in the field of consumer behavior. By documenting the importance of perceived sacred power and by capturing the words, gestures, and artifacts of the animal-blessing ritual, Holak highlights the role that these factors can play in the efforts of individuals and businesses to express, to those they care about, the wish that good should follow.     

让消费者创造内容——新鲜传媒“校园营销尖兵”开启活动营销2.0时代

舞台、表演、轰隆的音乐、嘈杂的宣传、随处可见的海报和宣传单、售卖……不注意暼过还以为置身热闹的商业广场，可这确实是某知名品牌的校园推广活动。这样的场景在无数校园上演，也是当下最普遍的校园营销形式。     

亚太地区消费者观察--《Eye On Asia^TM亚洲探索》年度报告在京发布

2008年4月15日，全球最大的传播集团之一Grev Group（葛瑞集团），在北京正式发布了《Eye On Asia^TM亚洲探索》年度性的趋势预测数据报告，该报告从工作态度、家庭责任感、经济收入、环境忧虑及价值观等多个不同角度，对亚太地区16个被调查的国家和地区的人民进行分析，以期更理解亚太地区的消费者。     

Materialism through the eyes of Polish and American consumers

The research applies the Material Values Scale (MVS; Richins and Dawson, 1992) cross-culturally by comparing materialism among Polish and American business students. Cultural differences (e.g., greater humanistic/collectivistic/Christian values in Poland) suggest lower MVS scores for Poles than for Americans. This prediction is consistent with the Local Culture hypothesis (i.e., that a strong local culture results in maintenance of traditional values in defense against global forces). Contrary to predictions, data suggest no Polish-American materialism differences, a finding consistent with the globalization hypothesis (i.e., increasing globalization leads to relatively uniform worldwide materialism). As a precursor to hypotheses testing, confirmatory factor analysis (CFA) tests the construct validity and cross-cultural validity of the MVS. The findings suggest substantial difficulties with the scale that limit the confidence in conclusions based on the scale. Based on these findings, future research discussion aims at developing a measure of materialism with potentially greater construct validity for cross-cultural applications.     

Elderly consumers: problems and behaviours

The purpose of this study was to explore older consumers' problems and behaviour. Data were collected by interviewing. Responses of 150 older Wisconsin residents were analysed using chi square to determine significant differences in consumer problems and behaviour related to the demographic variables: age, sex, place of residence, marital status and education. The distribution of responses was most frequently influenced by marital status. The demographic variables of age, sex and place of residence were also found to influence the response distribution, although less frequently than marital status; there were no significant differences in responses by education. Based on the findings, recommendations are made for consumer education programmes designed specifically for older persons.     

Sustainability seen from the perspective of consumers

An important step in promoting sustainable consumption is to find out how consumers understand the concept of sustainability. In this paper, we report on a study among Norwegian consumers in which we explored their understanding of sustainability at two levels. First, we investigated consumers' understanding of the general sustainability concept; specifically, we studied how important the following five sustainability dimensions are in consumers' conception of sustainability: the environmental, social, economic, temporal and the developmental dimension. Second, we investigated how consumers' understanding of sustainability manifests itself in consumption decisions: We studied consumers' opinions about how important various attributes are for sustainable products and which product labels they consider indicative of sustainable products. We found that all five sustainability dimensions occurred as elements of consumers' understanding of the sustainability concept. The environmental dimension, the social dimension and the developmental dimension were particularly outstanding. With regard to attributes that are important for sustainable products, consumers placed high emphasis on recyclability of the packaging, fair payment of producers, low energy use and low carbon dioxide emissions during production and shipping. Humane animal treatment was also considered an important attribute of sustainable products. The product labels that were considered most indicative of sustainable products were the Nordic Swan and the Norwegian Debio label. Consumers' judgments of how indicative the labels are of sustainable products were related positively to familiarity with the labels.     

Telecommunications deregulation and rural consumers: the impact on decision-making

Deregulation of the U.S. telecommunications industry has made a major impact on the consumer decisions of both urban and rural telephone consumers. This article focuses on rural consumers and examines their relative satisfaction with local and long-distance service, attitudes toward and knowledge about deregulation, and use of information in specific local service and equipment decisions. Implications for consumer educators are identified.