一家西班牙美术馆

在西班牙英语国家,工业一直以来是城市景观艺术的一部分。从夫妻共同经营的店铺到高度工业化、技术先进并通过国际标准化组织(ISO)认证的招牌公司,这20个有着浪漫语言文化的国家给很多招牌制作公司供应商提供了广泛的合作机会。随着同行竞争的不断加剧和新技术的不断普及,企业家们开始寻找更具创造力和更具成本效益的方法来给客户提供招牌图形,以适应多样化的预算和需求。众所周知,由于他们的创造性和多样化的开放性,从产品设计到安装,许多拉丁美洲和西班牙的印刷供应商们开始提供一系列的服务。     

Improving Customer Service In Public Sector Organizations

The purpose of this paper is to formulate a customer orientation framework, which may assist in providing service organizations with strategies for a competitive advantage. The proposed markét-led approach towards excellent service for Shanghai Telecom customers includes upgrading staff awareness of external competition, changing culture, leadership, information channels, and staff training. It involves customers and employees in the design of service strategies. It is suggested that the remuneration should be linked to customer satisfaction. A new marketing division would consider competitive advantage issues. The findings and recommendations on the bridging gaps between customer expectations and the provision of service are of interest in over eighty countries that are currently restructuring their state-owned enterprises.     

Resolution of restatement-induced lawsuits after the Private Securities Litigation Reform Act

Using a sample of 185 restating firms that were sued between 1997 and 2005, we examine the role of accounting irregularity, other restatement characteristics and the Sarbanes Oxley Act in the resolution of litigation after the Private Securities Litigation Reform Act (PSLRA). The empirical results indicate that restatement due to an accounting irregularity and investigation of accounting misstatement by the Securities and Exchange Commission (SEC) are associated with a higher probability of settlement. Furthermore, the more negative the investor reaction to a restatement, the higher the probability that a lawsuit will be settled. Finally, we do not find any evidence that the Sarbanes Oxley Act is associated with the probability of a settled lawsuit. Our findings suggest that restatement-induced lawsuits with strong inference of fraud are settled in the period after the PSLRA. The results also highlight the importance of making a distinction between dismissed and settled restatement-induced lawsuits.     

Sustaining Inter-organizational Relationships Across Institutional Logics and Power Asymmetries: The Case of Fair Trade

This paper explores an empirical puzzle, namely, how inter-organizational relationships can be sustained between organizations that draw upon distinctive—and potentially conflicting—institutional logics under conditions of power asymmetry. This research analyses cases of these relationships and suggests some key conditions underlying them. Examining relationships between ‘Fair Trade’ organizations and corporate retailers, a series of contingent factors behind the dynamic persistence of such relationships are proposed, namely: the presence of pre-existing ‘hybrid logics’; the use of boundary-spanning discourses; joint tolerance of conflict; and co-creation of common rules. These four elements are supported by a fifth mediating factor, i.e. the presence and use of a Fair Trade certification system in the collaboration. The latter appears as a central vehicle facilitating cross-logic relationships—it can be seen as a ‘boundary object’ embodying a series of narratives and discourses that are open to multiple interpretations corresponding to the dominant institutional logics of each partner organization.     

ANALYSING IMPLICATIONS OF LIMITED WATER AVAILABILITY FOR GREAT BARRIER REEF CATCHMENTS

Dependence on water is one of the factors that can determine regional vulnerability in Australia. Climate change is predicted to change rainfall patterns in the Great Barrier Reef (GBR) region, and scarce water resources have the potential to make regional Queensland economies increasingly vulnerable. Understanding which economic sectors depend on water as an input factor helps in understanding sectoral and regional vulnerability, and thus in guiding regional policy aimed at structural change. Using a regional Queensland Input–Output (IO) model, this paper integrates water consumption of the GBR region and then compares monetary IO multipliers with water consumption multipliers. We argue that these IO multipliers can inform regional decision makers about potential future regional vulnerability by taking into account limited water resources.     

Agricultural Taxation in Canada: An Overview and Assessment

This paper provides an overview of tax policy issues that arise with the taxation of the Canadian agricultural sector. The scope of the paper encompasses the federal income tax, the goods and services tax (GST), payroll taxes, provincial sales taxes, provincial and municipal property taxes, and excise taxes. The paper focuses primarily on measures that apply only to farmers or, in a few instances, to small business owners. The paper identifies numerous areas where additional in-depth research is required and some of the considerations that should be addressed in such analyses.     

American Crystal Sugar Company: Making Ethanol from Sugar Beets?

The objective of the case is to have students analyze policy factors regarding the possibility of using sugar beets as an ethanol feedstock. Jim Horvath, CEO of American Crystal Sugar Company, is preparing a presentation for his cooperative's annual meeting. Students are asked to consider various economic factors that affect the supply and demand for ethanol and how sugar beet ethanol is produced.     

Challenging Local Authority Accounts—A Process in Need of Reform?

This article examines the challenges made by local electors to local authority and parish accounts in England and Wales, and the role of the District Auditor in this process. This matter has recently received some attention from the Nolan Committee. The different sorts of challenges that electors can make are explained and auditors' responses to challenges and the opportunities for abuse of the process by electors are examined. Finally, the authors look at the strength of the case for the reform of the system.     

How much does an Illegal Insider Trade?

This paper examines the choice of trade size by an illegal insider. Previous literature (i.e. Meulbroek 1992) tends to focus on the price impact of such a trader. Using a unique data set hand‐collected from the litigation reports of the Securities and Exchange Commission and court cases, we provide evidence, which suggests that the size of an illegal insider's trade is a function of the value of his private information, the probability of detection and the expected penalty if detected. Our results have important implication for security market regulators.