共查询到20条相似文献,搜索用时 78 毫秒
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财务报表分析是经济活动中不可缺少的组成部分。通过财务报表分析,可以帮助使用者充分利用财务报表信息,评价企业当前的经营管理状况和未来的发展预期。但目前财务报表分析也有其局限性。本文从财务报表编制所反映的内容和分析方法出发,研究其存在的问题,并给出一定的建议,希望能给予报表使用者一定的帮助。 相似文献
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会计报表中存在的问题可大可小,小到及时发现并改进之后便无任何影响,大到发现不及时,企业使用有问题的会计报表作决策依据后,企业的经济发展会随之受到严重阻碍。基于会计报表的重要性,本文对国内企业现有会计报表中存在的问题进行分析,并在此基础上提出几点相应的问题改进对策,得出相关结论,供同行参考借鉴。 相似文献
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Ch. Shoaib Akhtar Sajid Hussain Awan Shaheryar Naveed Kamariah Ismail 《International Business Review》2018,27(4):767-776
The present work is a comparative study of the banking industry of Malaysia and Pakistan. The paper aims to measure the impact of individual systems thinking on the overall organizational effectiveness. Skilled individuals are considered as an asset of the organization especially when these individuals exhibit systems thinking capabilities that helps in achieving effectiveness. The sample consisted of 368 respondents belonging to lower and middle tier levels in the banking sector of both countries. The results indicate that Malaysian banking employees are ahead of their counterparts in Pakistan while applying systems thinking. The study is significant in enhancing the understanding of the importance of systems thinking for organizational effectiveness. The study has managerial implications for the top management of banks. 相似文献
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介绍了高铁铝磷矿制过磷酸钙有效磷退化的情况,分析了有效磷退化的机理;通过提高矿粉细度,提高硫酸用量,合理搭配矿源,降低熟化温度,可改善和防止有效磷退化的现象。 相似文献
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《International Business Review》2020,29(2):101635
Do emerging market (E)MNEs have a stronger strategic asset seeking FDI orientation than developed market (D)MNEs? If so, what are the properties of the strategic assets they actually seek and are they similar or dissimilar to those of DMNEs? Drawing from new internalization theory, we show that lying concealed within some mainstream EMNE models are important predictions regarding differences in the location-boundedness properties of the strategic assets sought by EMNEs compared with DMNEs. Using multinomial logit modelling on 2414 international M&A deals, we explore how acquirer characteristics shape location-bounded (trademark) and non-location bounded (patent) strategic asset seeking choices. In general, we find evidence that EMNEs have a comparatively stronger patent but weaker trademark seeking orientation than DMNEs. We discuss implications for EMNE related theory, focusing on the qualitative differences in asset seeking orientation between EMNEs and DMNEs. 相似文献
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科学普及和科技创新是实现创新发展的两翼。科学普及是提高公民科学素质、增强国家创新能力的重要手段。本文基于2019年中国科普统计的调查数据,从科普人员、科普场地、科普经费、科普传媒、科普活动5个方面,对比分析了京津冀三地的科普现状,总结了三地科普事业统筹发展面临的问题,并提出了相应的对策建议。 相似文献
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中国三聚氰胺生产应用现状及产业技术分析 总被引:21,自引:0,他引:21
本文通过对三聚氰胺当前的产业现状进行分析,指出了中国三聚氰胺产业存在的问题,结合当前三聚氰胺生产技术情况,提出了一些产业发展建议. 相似文献
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Do firms from emerging economies differ from U.S. firms in their foreign market acquisition strategies? A comparison of cross-border acquisitions by firms from the United States and 18 emerging countries shows that (1) firms from both the United States and emerging countries target countries that are culturally closer to their home countries, (2) a strong interaction effect occurs between market potential and cultural distance for emerging country firms as the market potential increases (i.e., at high market potential, firms from emerging economies are willing to overlook cultural distance), (3) no interaction effect occurs between market potential and cultural distance for U.S. firms, and (4) different cultural dimensions affect the market entry strategies of U.S. firms and firms from emerging countries. 相似文献
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While data-driven innovation capabilities have received considerable attention from academics and practitioners, there is insufficient longitudinal evidence on how they might contribute to improved marketing agility and competitive advantage. In this study, we make a preliminary effort to address this gap by developing a model based on the dynamic capabilities view. We also explore the moderating effects of market turbulence on the link among marketing agility and competitive advantage. We used two-waves data (T = 677 and T+1 = 569) and the cross-lagged panel approach was utilised to analyse the longitudinal data. Our findings provide robust empirical evidence on the causal and predictive temporal impact of data driven innovation capabilities on marketing agility and competitive advantage. It also indicated that marketing agility mediates this relationship over time. Moreover, the analysis suggested that market turbulence reinforce the influence of marketing agility on competitive advantage. We provided significant implications for theory and practice. 相似文献
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Sergio Vinhas da Silva Nelson Antonio Jose Crespo de Carvalho 《The Service Industries Journal》2017,37(2):125-152
The present study analyses research conducted in Service Dominant Logic (S-D logic), providing an overview of its intellectual structure. For that purpose, a structured approach was adopted through the implementation of bibliometric methods, using co-citation analysis combined with performance analysis and an integrative science mapping approach, which considered a timeline, a graph, and a distance-based perspective. This allowed the identification of the leading authors and of six clusters of articles based on bibliographic coupling, along with the most prominent research themes clustered in five subdomains of research based on co-occurrence of terms. The networks extracted show the associations between the main articles and concepts treated by the S-D logic community, unveiling the salient challenges and prospective expansion facing its future theoretical and practical context. 相似文献
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Kai Kristensen 《International Journal of Research in Marketing》1984,1(1):17-36
It is argued that marketing people may benefit from adopting the hedonic methodology used by economists, especially when analysing price/quality relationships, but also in order to make better evaluations of differentiated products. Hence the paper introduces the theoretical and empirical aspects of hedonic analysis and gives some suggestions for the improvement of the econometric analysis of price/quality relationships. In addition, the application of the hedonic methodology is shown on a sample of 528 Danish house transactions, and the advantages of hedonic analysis are demonstrated. 相似文献