共查询到20条相似文献,搜索用时 15 毫秒
1.
张建秋 《中国对外贸易(英文版)》2010,(22)
会计信息是企业管理者、投资者和债权人等改善经营管理、评价财务状况、做出投资决策、防范经营风险的主要依据.会计失真质量的失真和不可靠,会影响到投资者、债权人等会计使用者的微观决策和政府的宏观经济决策,甚至会严重危害到国家、企业和社会公众的利益.因此,为了建设良好的社会经济秩序,规范企业的会计行为,保证会计的质量,加大对提升会计信息质量问题的研讨十分必要. 相似文献
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浅谈提升企业会计核算质量的措施 总被引:2,自引:0,他引:2
赵欣然 《中国对外贸易(英文版)》2010,(22)
企业的长远发展离不开企业会计核算体系的规范.加强会计的管理,健全会计核算的制度,是着企业获得核心竞争力的关键.现代企业应清醒地认识到,会计核算体系整合了企业的内部所有的信息的采编、汇总、整理、分析和进一步的处理的工作,并且管理企业的内部任务和计划、管理者企业的内部资源的分配和职员的绩效工作考核.会计核算体系的规范化是做好企业,做大企业的一个基础和必要条件,规范企业的会计核算体系是非常有必要的. 相似文献
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《Business History》2012,54(3):346-362
Demutualisation became a global trend amongst financial sector firms in the last two decades of the twentieth century. Changes to the organisational foundations of mutual firms represented a shift in operational cultures and have often been viewed as an end point or demise of the co-operative business model. It is the intention of this article to investigate the extent to which this was the case within a major mutual institution, the Australian Mutual Provident, Australia's oldest and largest mutual insurer. The article's key argument is that the concept of mutuality is organic, and that within this organisation it evolved as the structure of the firm became more sophisticated as it developed from a supplier of life insurance products into a sophisticated financial services provider, which ultimately generated internal pressures to demutualise. 相似文献
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《Journal of Marketing Management》2013,29(1-2):171-190
Household penetration of the Internet continues to rise alongside increases in retail websites. A significant body of literature now explores online consumer behaviour including information search. This study extends the existing understanding of information search into the online environment and focuses upon the factors that drive the amount of Online Consumer Information Search (OCIS). A theoretical model is presented and validated via an empirical investigation amongst experienced online shoppers. Findings of the study indicate that internal cognitive processing and motivational factors may have a greater impact upon the amount of online search than external market-driven factors such as cost of search. 相似文献
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消费结构演变过程量变与质变的实证分析——以山东省农村为例 总被引:4,自引:0,他引:4
改革开放以来,从总体上讲,山东省整个国民经济发展和综合能力都有所增强,为城乡居民收入、消费水平的提高奠定了坚实的基础,小康化生活也日渐明显,居民消费由单纯的数量增加到综合质量的提高,排浪式的消费已逐渐消失,居民消费结构逐步升级,然而,根据消费结构合理化的标准,山东省农民消费结构还存在较大差距,消费结构合理化是一个动态过程因此,本文采用结构变动值(度)指标的熵数值指标分别从量与质两方面对其历史演变过程进行实证分析研究,通过对消费结构的历史演变进行研究,将有助于我们更好地认识消费结构的演变过程,为消费结构的进一步升级、合理提供重要参考;同时还将有助于我们通过消费结构的历史演变过程,进而分析消费结构发避孕药变化的规律,为消费政策的制定提供依据,为指导消费结构的不断合理服务。 相似文献
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浅谈提高企业职工素质的途径 总被引:2,自引:0,他引:2
沈永会 《中国对外贸易(英文版)》2010,(14)
本文针对社会主义市场经济背景下,如何通过提高职工综合素质,推动企业快速、持续发展作了综合论述. 相似文献
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Changes in technology, manufacturing, and marketing within an industry may necessitate a shift in the way an organization achieves competitive advantage on a global basis. Forewarned is forearmed. 相似文献
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税收公平观的历史演进 总被引:1,自引:0,他引:1
税收应以公平为本.古今中外,许多思想家和经济学者对税收公平问题进行了不断探索,提出了很多重要的税收公平思想或理论.我国古代的"任土作贡,分田定税"、"相地而衰征"等课税主张,就体现了区别不同情况分担赋税的税收公平思想,相比较而言,西方的税收公平思想出现较晚,但发展却较快.经过威廉·配第、尤斯蒂、亚当·斯密、阿道夫·瓦格纳、林达尔、萨缪尔森、布坎南等学者的不断研究和创新,西方国家已经形成了较系统、完善的税收理论.本文对国外与我国税收公平观的历史演进进行了探讨. 相似文献
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Subhash C. Jain 《Journal of Business Research》1983,11(4):409-425
This article examines the evolution of the concept of strategic marketing. Strategic marketing does not replace traditional marketing management. Rather it adds new dimensions to the field of marketing, enhancing its role in the determination of corporate strategy. 相似文献
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本文结合多年的实践经验,论述了水利工程质量管理的内容,分析了影响水利工程施工质量的主要因素,提出了提高水利工程质量的措施. 相似文献
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Freddy Cepeda-López Carlos León Hernán Rincón-Castro 《The journal of international trade & economic development》2019,28(4):452-485
This paper employs network analysis to study world trade from 1995 to 2014. We focus on the main connective features of the world trade network (WTN) and their dynamics. Results suggest that countries’ efforts to attain the benefits of trade have resulted in an intertwined network that is increasingly dense, reciprocal, and clustered. However, these features do not correspond to a linear aggregation of the characteristics of its constituents (trade sectors). Trade linkages are distributed homogeneously among countries, but their intensity (i.e. their value) is highly concentrated in a small set of countries. The main connective features of the WTN were not affected by the 2007–2008 international financial crisis. However, we find that the crisis marks a turning point in the evolution of the WTN from a two-group (led by the US and Germany) to a three-group (led by the US, Germany, and China) hierarchical structure. 相似文献
13.
《International Journal of Research in Marketing》2020,37(2):386-404
It is important for firms to signal the high quality of their products to consumers in experience goods markets. Conventional wisdom suggests that a high price can be a signal of high quality. However, we argue that the role of price in signaling quality could be weakened when firms resort to the intensive use of targeting in advertising, which could attenuate the informational content of a high price. As a consequence, a high quality firm needs to distort its price more to signal its quality. However, when different levels of targeting are available, a high quality firm may find it optimal to signal its quality with a lower level of targeting. 相似文献
14.
This paper provides a historical perspective on the development of the global syndicated loan market, where $2.6 trillion worth of funds were raised in 2004. The emergence of the Eurodollar market in the 1960s, the balance of payments problems of non-oil-exporting emerging countries in the 1970s, the Latin American financial crises and the US merger wave of the 1980s, and finally the competitive financial environment and the emergence of the secondary loan market during the 1990s are reviewed. These have been the most influential financial developments that shaped the syndicated loan markets in the last few decades. 相似文献
15.
《Business History》2012,54(5):583-601
This paper presents an application of network economics to the formation of alliances in the biotechnology-pharmaceutical industry. The framework analysis provides insights under which firms create hybrid governance forms, integrate strategy and economics into a more holistic perspective on network strategy. Firm network types link network economies, competencies and market structure, creating integration between participants and change as additional dimensions. ‘Change’ introduces a dynamic, evolutionary aspect. The resulting contructs involve the network dimension as a mechanism design for investigating the evolution and life cycles of firm networks. An analysis of alliances within the pharmaceutical and biotechnology industries develops the framework, including a historical tracing, and an empirical examination of the relationship between collaboration rate (CR) and market performance of major globally operating pharmaceutical firms. Case examples, supported quantitatively and qualitatively, provide evidence for the efficacy and implications of the network dimension. 相似文献
16.
This article provides an overview of the main traits of the historical development of the pharmaceutical industry, using the lenses of the evolutionary approach to economic and industrial change. After a brief overview of the main evolutionary concepts which guide the subsequent discussion, our presentation identifies four main eras: from the formative stages (from the late 1800s to War World II) to the so-called Golden Age (the 1940s to the mid-1970s), the biotechnology revolution (the 1970s to the new millennium, approximately) and what we label the ‘Winter of Discontent?’ (the first decade of the new century). Within all these epochs, we discuss the main trends in technology, firms' strategies and structures, patterns of competition, demand, regulation and institutional developments. Section 6 concludes the article, briefly discussing some main implications for the present and future of the industry on the one hand and for the relevance of an evolutionary approach to the analysis of corporate and industrial change on the other. 相似文献
17.
The evolution of corporate social responsibility 总被引:2,自引:1,他引:2
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Motivated by the Saudi Arabian government's objective to diversify its economy away from oil and correct deficiencies associated with the Saudi stock market crash of 2006, a series of significant capital market infrastructure reforms were initiated that began with the 2007 reorganization of the Tadawul Stock Exchange (TSE) and the Capital Market Authority (CMA) as its sole regulator. This paper adds to the growing body of emerging market literature by providing new evidence of the effects of these initiatives on earnings quality for firms listed on the TSE. The results of tests of this study provide robust evidence that earnings quality increased during the 2007 to 2018 reform period. In particular, we document that relative to pre – reform years, reform period R squares, earnings response coefficients (ERCs) increased and discretionary accruals decreased. We rationalize these findings by asserting that improved regulatory oversight in juxtaposition with significant reform period investments into Saudi Arabia's capital markets infrastructure enhanced earnings quality (Jiambalvo et al., 2002; Latif et al., 2017; Zhong et al., 2017). 相似文献