资产的计量对商业银行的财务状况的影响

资产的价值是需要通过计量的,但不同的计量方法对企业财务的影响较大。本文分析比较了资产的不同计量方法对商业银行的财务状况的影响。     

小的是美好的

小的是美好的,借用英籍德裔经济学家舒马赫于1973年出版的同名经济学著作中提出的这一观点,我们可以历数小微企业的种种"动人"之处:小微企业以创业促就业,能够最大限度地满足人们自主创业、自我奋斗的欲望;小微企业可以缩小贫富差距,促进社会和谐。大企业强国,小企业富民,     

你想的都是错的

会骑马的不一定是唐僧,也可能是王子;会飞的也不一定是菜鸟,或许恰是天使;生活中无时无刻不存在的思维错觉与认知偏误,往往是忽略掉事物背后风景的罪魁祸首。在这个喧闹的世界里,人们所看到的、听到的,到底是真相,还是别人所希望的。如果有一天你被周遭复杂的环境所影响,从而丧失掉自己思考的能力,透过乌云看不到彩虹,怎么办?是继续戴着有色眼镜看     

民族的就是世界的

从最初的“产品经济”到“市场经济”，到时下流行的“眼球经济”、“注意力经济”，客户满意度一直是企业和产品兴衰存亡的关键所在。广西卫视将客户的广告投放看作一种投资，从节目的采购、制作，到节目的播出、覆盖、推广各个环节，都充分体现出客户价值的保全和放大。     

背后的的隐忧

十八届三中全会公报中多处设计国企改革,费墨颇多,时至今日,也出台多项政策。8月29日,中共中央政治局审议通过了《中央管理企业负责人薪酬制度改革方案》,随后,又通过了《关于合理确定并严格规范中央企业负责人履职待遇、业务支出的意见》,央企改革正衔枚急进。在在政治局会议通过国企薪酬制度改革方案和规范业务支出的相关意见之后,各大国企高管降薪的消息就风声四起,其中金融业首当其冲。     

基于SET的电子商务的安全协议的分析

研究SET协议及其几种改进方案,分析其优点,同时指出存在的一些缺陷及不足。第三方支付平台是目前网上支付的发展趋势,并得到了较为广泛的运用。在第三方支付平台的启示下,SET协议将会有更好、更完善的改进方案,从而促进电子商务的发展。     

怀念的和讨厌的

像平时待人一样,我将世上产品分为怀念和讨厌的两类。遗憾的是,如今许多令人怀念的东西正离我们远去,就像品德高尚的老朋友。而那些令人讨厌的产品却日夜纠缠不休,并逐渐“进化”为现代人身上的“器官”。     

合理的就是存在的

市场是“常有理”,市场不相信眼泪,在多主体的市场博奕中,市场也约束着主体的行为。以此观之,电子商务先锋的夭折令人扼腕又实属平常。而市场正引导着电子商务的重心转向网络服务和供应链协同。合理的必获生存！     

网络书店的发展前景的探讨

随着网络时代的不断发展,电子商务的迅猛发展。网络书店作为电子商务的一部分,已经崭露头角,它的发展趋势和未来前景相当可观。本文分析了网络书店的发展现状,对网络书店在发展过程中所遇到的问题和解决措施以及其营销策略进行了全面而又客观的论述,同时还提出了网络书店的发展前景。     

精神的引领 榜样的力量

一个国家、一个民族的振兴发展需要精神的引领，一支队伍、一个团队的壮大前行需要榜样的力量。沈阳市苏家屯区工商局临湖工商所主任科员王洪伟同志就是他们中的优秀代表，他的事迹感人至深、催人泪下。     

对贪污罪证据的调查与运用的分析

本文对贪污罪证据的调查与运用进行论述.     

农民培训现状调查与分析

发展现代农业,推进社会主义新农村建设的主力军是农民,而农民综合素质的高低直接影响农村建设的整体进程,因此,培育新型农民,让农民普遍掌握农技知识,提高他们的致富能力,已经成为农村工作者的重要课题.本文就笔者所在地区农民的培训现状,提出近期农民教育培训目标任务和对策措施.     

对岩土工程勘察方案分析的探讨

本文根据工程实例,对该工程的地质情况进行了介绍,并对该岩土工程勘察方案进行了分析.     

国际贸易中的反倾销调查原因分析与对策研究

近年来,中国已经成为全球范围内遭受反倾销调查案最多的国家,为中国企业国际市场开拓带来严重阻碍。本文围绕国际贸易中反倾销调查原因进行分析探讨,结合国内市场实情寻求解决对策,希望通过本文的论述,唤起政府有关部门以及国内企业对反倾销问题的重视。     

An investigation of the determinants of cue utilization

Consumers' evaluations of subjective attributes are frequently accomplished using surrogate indicators as cues. An experiment was conducted to test the impact of three independent variables suggested by the literature to be central to the cue utilization process. Support for the notion that predictive value and confidence value interact to determine the influence of a cue on the evaluation of subjective attributes was obtained. The study results also indicate that the effect of predictive value and confidence value is consistent for both intrinsic and extrinsic cues.     

An investigation into the relationship between training evaluation and the transfer of training

The purpose of this study was to investigate the relationship between training evaluation and the transfer of training in organizations. We hypothesized that training evaluation frequency will be related to higher rates of transfer because evaluation information can identify weaknesses that lead to improvements in training programs and create greater accountability among stakeholders for training outcomes. The data were obtained from 150 training professionals who were members of a training and development association in Canada. The results indicated that training evaluation frequency is positively related to training transfer. However, among Kirkpatrick's four levels of evaluation criteria, only behavior and results criteria were related to higher rates of transfer of training, indicating that the level of evaluation criteria is important for training transfer. These results indicate the importance of organizational‐level initiatives such as training evaluation in addition to individual‐level practices for facilitating the transfer of training.     

An empirical investigation of the antecedents and performance outcomes of export innovativeness

The present study develops and empirically tests a conceptual model of the organizational, strategic, and environmental drivers of export innovativeness. The relationship between export innovativeness and export performance is also examined. Using data collected from 168 small- and medium-sized direct exporters, we find that decentralization in decision making, export market orientation, information exchange and export market dynamism have a significant influence on exporting firms’ degree of innovativeness. Furthermore, export innovativeness has a significant positive effect on export performance. Several theoretical and managerial implications are derived from these findings. Directions for future research are also provided.     

A cross-cultural investigation of the relationship between eco-innovation and customers boycott behaviour

Retailers are under pressure to utilise eco-innovation to improve their operations and reduce customers boycotts as a result of the growing concerns of customers about environmental issues. Thus, this paper examines the effect of eco-innovation (i.e., reactive eco-innovation, proactive eco-innovation) on customers boycotts behaviours across various cultural environments. It also explores the role of ethical ideology (i.e., idealism, relativism) on this relationship. Based on psychological contract violation theory was used to develop our study model. We collected data from 3392 consumers from four different countries to test the study model. The results indicated that company's reactive eco-innovation is positively related to customers boycotts behaviour and this relationship is stronger in the developed societies (i.e., UK, USA) than in the developing societies (i.e., Saudi Arabia, Egypt). Furthermore, proactive eco-innovation has a negative effect on boycotts. This link is stronger in the in the developing societies (i.e., Saudi Arabia, Egypt) than in the developed societies (i.e., UK, USA). Psychological contract violation and environmental concerns were found to mediate this relationship. Moreover, our study found that idealism has a negative influence on boycotts while relativism has a positive effect on boycotts. Our study offers meaningful theoretical and managerial implications for retailers in different cultural contexts.     

An empirical investigation of the relationship between product involvement and brand commitment

Strong brand commitment has often been associated with high levels of involvement. However, empirical evidence supporting the conceptual distinctiveness of the two constructs has been equivocal. The findings of this study indicate that product involvement and brand commitment are not highly related and, indeed, represent unique constructs. Four distinct consumer segments emerged from the data analysis based upon low to high levels of product involvement and weak to strong brand commitment. Furthermore, various differences were revealed among the four groups with respect to product orientations, sources of brand information, and the importance of product attributes. © 2000 John Wiley & Sons, Inc.