Weight Discrimination in the American Workplace: Ethical Issues and Analysis

Research providing consistent evidence of pervasive discrimination against overweight job applicants and employees in the American workplace raises important questions for organizational stakeholders. To what extent is the disparate treatment of job applicants or employees based on their weight ethically justified? Are there aspects of weight discrimination that make it more acceptable than discrimination based on other characteristics, such as race or gender? What operational steps can employers take to address concerns regarding the ethical treatment of overweight individuals in the workplace? This article investigates these and related questions. Its purpose is to provide information and analysis that will assist organizations in formulating ethical responses to a widespread phenomenon: weight discrimination in the workplace. Although its focus is the American workplace, the proposed employer ethical obligations and the practical guidance that is provided are viewed as generalizing across countries and cultures.     

供应链管理课程教与学的方法研究

教学是师生互动的双向活动。只有把教与学进行有机结合,才能达到最优效果。本文从供应链管理课程的特点出发,探讨了本课程教学方法与学习方法两方面的改革,以及在实施过程中需要注意的问题,以期对供应链管理教学的创新能有一定的参考价值。     

Weight Watchers: Social Event Centered Marketing

ABSTRACT

This article looks at an international weight loss service company known as Weight Watchers and evaluates the promotional effectiveness of their social event focused business. Secondary research highlights their approach to the marketing mix and the significance of perception within this particular market and the marketing mix per se. Research of their traditional social event based business is reported in terms of the effect of the promotional tools used by Weight Watchers, influences on consumer decision making, consumer behavior, and internal and external factors which influence marketing decisions. The conclusions drawn are that there are significant issues for Weight Watchers to consider in terms of their future approach to the weight loss market. Firstly, the need for Weight Watchers to differentiate themselves further from their competitors and, secondly, to ensure they have distinct differentiation strategies for their social event and online businesses.     

浅析我国上市公司盈余管理手段

盈余管理是实证会计理论的一个重要领域 ,介绍了国外关于盈余管理动机和类型的研究成果 ,然后在此基础上探讨了在特殊制度背景下的我国上市公司盈余管理的手段 ,并对盈余管理进行了简要评价     

A Credit Risk Model for Consumer Loan Portfolios

ABSTRACT

We propose a credit risk model for consumer loan portfolios in Brazil. Consumer profiles and the risk classification of credit operations are used to segment the portfolios. Credit loss distributions for each segment are selected and used in a Monte Carlo simulation process to generate the loss distribution of the portfolios. The dependence among the credit losses in the different segments of the portfolios is modeled through an elliptical copula function. Statistical tests are done and show that the proposed model is adequate to represent credit loss distributions in consumer credit in Brazil.

RESUMEN.Proponemos un modelo para los créditos de riesgo de la cartera de préstamos al consumidor en Brasil. Los perfiles del consumidor y la clasificación del riesgo de las operaciones crediticias se utilizan para segmentar la cartera. La distribución de las pérdidas de los créditos de cada segmento se seleccionan e utilizan en un proceso de simulación Monte Carlo, para generar la distribución de las pérdidas de la cartera. La dependencia entre la pérdida del crédito en los diferentes segmentos de la cartera se modela utilizando una función de cópula elíptica. Las pruebas estadísticas se realizan y muestran que el modelo propuesto es apropiado para representar la distribución de la pérdida de crédito en el ramo de los créditos a los consumidores en Brasil.

RESUMO.Propomos um modelo de crédito de risco para portfólios de empréstimos ao consumidor, no Brasil. O perfil dos comsumidores e a classificação de risco das operações de crédito são usados para segmentar o portfólio. As distribuições de perda de crédito para cada segmento são selecionadas e usadas num processo de simulação Monte Carlo, para gerar a distribuição da perda do portfólio. A dependência entre a perda do crédito nos diferentes segmentos do portfólio é determinada por uma função de cópula elítica. Testes estatísticos foram realizados e demonstram que o modelo proposto é adequado, para representar as distribuições de perda de crédito no crédito ao consumidor, no Brasil.     

Lose like a man: body image and celebrity endorsement effects of weight loss product purchase intentions

Abstract

Recent research suggests men are increasingly concerned with their body size, which has led to a corresponding increase in marketing efforts for weight loss products geared toward them. In many cases, these ads include athlete endorsers of the product. Drawing from the match-up hypothesis and social comparison theory, this study employed structural equation modeling to explore relationships between men’s body image, endorser credibility, advertisement believability, and purchase intentions for weight loss products using two advertisements featuring former professional athlete endorsers. Results indicate an inverse relationship between consumer body image and athlete endorser credibility, such that individuals with lower body image perceived the endorsers as more credible. Further, athlete endorser credibility was positively associated with advertisement believability, which itself was associated with purchase intentions. These findings suggest that athlete endorsers are an effective tool in marketing weight loss products to men, particularly those with negative body image. Further implications and directions for future research are discussed.     

浅析战略成本管理

面对日益激烈的市场竞争，企业为了取得生存和发展空间，引入了战略成本管理新理念．战略成本管理是对传统成本管理的改进，它顺应企业战略管理变革的需要。实施战略成本管理，要求企业运用战略成本的方法，分析成本动因，加强成本控制，以达到降低成本，提高经济效益的目标，使企业在激烈的市场竞争中立于不败之地。     

What's Behind CRM Research? A Bibliometric Analysis of Publications in the CRM Research Field

The diversity of approaches to customer relationship management (CRM) brings about the need for systematic reviews. The objective of this article is to identify and categorize the most used publications in the CRM field. We conducted a bibliometric analysis using the Web of Science database. To identify and categorize the subfields, we conducted an exploratory factor analysis. The most used publications were categorized into: (1) methodology in the CRM research field; (2) relationship marketing; (3) service quality and customer loyalty; (4) implications of market-oriented strategy; (5) CRM theory and its practical implications; (6) strategic management; and (7) customer value.     

战略管理会计的兴起及其内容与方法的创新

战略管理会计是为满足现代企业实施战略管理的特定信息需要而建立的新的管理会计信息系统。其研究的内容与方法包括:企业环境分析、价值链分析、战略管理成本分析、竞争对手分析、综合业绩评价等。从战略的高度审视企业组织机构设置、产品开发、市场营销和资源配置,并据以取得竞争优势而提供内部的和外部的、财务的和非财务的、定性的和定量的会计信息,为企业发挥优势、利用机会、克服弱点、回避风险提供信息创造条件。这些研究使战略管理会计开始步入一个崭新的发展阶段。     

粮食机械设备润滑管理技术与方法

介绍了粮食机械设备润滑管理的目的、任务、基本理论及技术和方法,同时介绍了粮食机械设备润滑的检测方法,以及常用机械零件的润滑管理方法,为粮食机械设备润滑管理提供借鉴和参考.