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61.
Expenditure for the Common Agricultural Policy (CAP) has been in the centre of recent policy debate in the preparation of the Financial Framework for the period 2014–2020. Expenditure has generally been considered as the necessary costs for the achievement of the CAP objectives. The authors of this article argue that expenditure is not equal to the economic costs of a policy. Moreover, they claim that the main part of CAP expenditure is not well targeted for the achievement of the CAP’s objectives. The bulk of expenditure is for direct payments tied to agricultural land and, hence, contributes little if anything to CAP’s objectives as laid down in the treaties of the European Union or officially articulated elsewhere.  相似文献   
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Research conducted over past decades has investigated selected service encounter behaviors from either a customer or service provider perspective. However, a comprehensive, dual‐perspective framework is lacking. Such a framework is needed to organize knowledge of these behaviors, and thereby provide structure, clarity, and parsimony to the field. This paper describes a three‐tier framework of service encounter behavior that was developed by applying grounded theory principles to interviews with customers, service employees, and other stakeholders. These informants described many ways in which they behave when executing service exchanges, dealing with service difficulties, and managing themselves in the process. Using an iterative inductive approach, a conceptual framework was developed in which specific (Tier 1) behaviors were placed within broader (Tier 2) categories, and these lower classification levels were, in turn, interpreted within a conceptual space defined by the (Tier 3) dimensions of task, relationship, and self. This framework was then elaborated and refined by reference to the psychology and marketing literature, a set of 157 audio‐recorded service interactions, and an expert panel study. The paper includes comparisons between the framework and those previously proposed, propositions regarding service encounter processes and outcomes, and implications for future research and practice.  相似文献   
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The existence of host-country and country-of-origin effects is analysed by using the concept of fiscal federalism as a theoretical analogy. It is argued that multinationals try to minimize the costs of centralization and decentralization associated with cross-national personnel policy. The higher the costs of decentralization, the more likely is the existence of country-of-origin effects. The opposite holds true for increasing costs of centralization. This is tested empirically by comparing the human resource management and industrial relations (HRM/IR) practices of US and British subsidiaries operating in Germany with those of native German firms. Based on 297 valid cases, it is shown that the existence of decentralization costs is associated with country-of-origin effects in various areas of personnel management, such as the use of variable compensation, employee ownership and initial vocational training. In contrast, in the field of industrial relations (co-determination, compliance with collective bargaining), there are strong pressures to adapt to local norms, leading to host-country effects. These results indicate that a rationalistic cost-minimization approach is well suited to explaining the patterns of host- and home-country effects in regard to the HRM/IR practices of multinational enterprises.  相似文献   
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最近,业内关于网上支付和数据保护的话题被炒得沸沸扬扬,各种黑客入侵报告和补丁程序令人应接不暇,五花八门的解决方案层出不穷。其中,VISA和Master-Card推出的数据安全方案无疑是业界瞩目的焦点。那么,银行卡受理商户应该做什么?  相似文献   
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Mit „Karriere“ wird gemeinhin die berufliche Laufbahn eines Menschen bezeichnet. Im nachfolgenden Aufsatz soll der Begriffshorizont erweitert und der Zusammenhang zwischen den Manager-Karrieren und den „Karrieren“ ihrer (Marketing)-Modellvor-stellungen dargestellt werden. Im Zentrum steht die Frage, ob einige g?ngige wirtschaftswissenschaftliche Grundmodelle noch zukunftstauglich sind — insbesondere im Blick auf die F?rderung und Realisierung eines ganzheitlich-nachhaltigen MarketingManagements.  相似文献   
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