电源供应市场仍然分散

分散、破碎、不可或缺,这些词汇都是用来形容电源供应市场的,十分必要却又难以捉摸。“电源供应市场是行业中基础最为广泛的跨领域部门之一,”iSuppli高级分析师Chris Abarian在被问到如何界定这一特殊部门时如是说。     

The Relationship Rhombus: A Quadratic Relationship

Affinity marketing is highly focused cause related marketing which bridges the divide between commercial companies and organizations, places, or groups which have supporters and /or members and followers, rather than shareholders and customers. Consumers purchase from an organization, which they currently have no relationship with through the strength of their affinity towards a group to which they are linked. In affinity marketing a ready-made relationship is taken by one party and adapted for 'own use' and this raises the issue of who takes and adapts and for what purpose? This paper introduces the concept of affinity marketing, using the example of the affinity credit card to explain the complications of affinity relationships. Having explained the triadic nature of the affinity credit card relationship it then takes this one step further to discuss the development of a further quadratic, rhomboidal relationship.     

The core and hedonic core: reply to Wooders (2001), with counterexamples

In response to Wooders [Journal of Mathematical Economics 36 (2001) 295], I review the contributions of Engl and Scotchmer regarding the hedonic core and monotonicity [Journal of Mathematical Economics 26 (1996) 209], show how our contributions diverge from those previously in the literature, and highlight the importance of our assumptions by giving counterexamples, particularly to related results of Wooders.     

Practice papers: The evolution of segmentation methods in financial services: Where next?

Over the last few years, the financial services market has seen a proliferation of new players and new channels. Customers have increased expectations of being offered the right products, at the right time and for the right reasons. Demographics and affluence have always been the backbone of segmentation tools, but is this still sufficient to meet the challenges that today's marketers face? This paper is a review of how customer segmentation has evolved within the financial services market and the corresponding demand for consumer information. It assesses whether today's segmentation tools remain sufficiently innovative to provide marketers with the information they require in order to maintain competitive advantage in a highly competitive marketplace.     

Whistleblowing and management accounting: An approach

In this paper, we consider the licensing of and codes of ethics that affect the accountant not in public accounting, the potential for an accountant not in public accounting encountering an ethical conflict situation, and the moral responsibility of such accountant when faced with an ethical dilemma. We review an approach suggested by the National Association of Accountants for dealing with an ethical conflict situation including that association's position on whistleblowing. We propose another approach based on the work of De George (1981), in which both internal and external whistleblowing are possible alternatives, for use by management accountants in an ethical conflict situation. Finally, we consider the implications of our analysis for management accounting. While most of the analysis centers on management accountants, we note the likely applicability of the analysis to accountants in the public sector. Dr. Stephen E. Loeb is Professor and Chairman of Accounting and the Ernst and Young Alumni Research Fellow at the University of Maryland at College Park. He is the author or co-author of a number of articles relating to accounting and ethics that have appeared in journals such as The Accounting Review, the Journal of Accounting Research, the Journal of Accountancy, and The Government Accountants Journal. Dr. Loeb is co-editor of the Journal of Accounting and Public Policy.Dr. Suzanne N. Cory is Associate Professor of Accounting at California State University, San Bernardino. A good deal of the work on this paper was done while Dr. Cory was a faculty member at The George Washington University.We are indebted to Lawrence A. Gorden, Allen G. Schick, Jere Francis, Lee Preston, Stanley W. Davis and two anonymous reviewers for their comments on earlier drafts of this paper. Any errors are our own.     

Work systems,corporate strategy and global markets: creative shop floors or ‘a barge mentality’?

In the US, corporate restructuring of financial and physical assets as well as work systems has been widespread. Our study examines the inter-relationship between ‘creative’ work systems and ‘destructive’ markets, using a sample of US manufacturing firms in the metalworking, jet engine production and steel processing industries.