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The continued expansion of the low-fat market, coupled with extensive dietary guidelines given to consumers, has not yet appeared to have had the desired effect. Evidence suggests that the majority of U.K. consumers are still not prepared to sacrifice the taste and quality of a food for any perceived health benefits. This is particularly evident in the low-fat hard cheese market, which has not reached the same level of consumption as other diary based products. The key would appear to be in gaining an optimum balance between health and taste, yet the latter is often compromised by manufacturers who are under constant pressure to further reduce the fat levels of their products. A potential solution may be the development and inclusion of fat substitutes, as investigated in this study. Research consisted of two main elements. Firstly, lower fat cheese incorporating a fat substitute was developed and compared with other products currently on the market using sensory analysis. A questionnaire was then utilized to further assess the degree of consumer acceptance of this trend. Substitute use would appear to have potential in permitting a further reduction in fat levels, while retaining a measure of quality — an essential element if longer term dietary guidelines are to be achieved. 相似文献
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JOHN K. THOMPSON 《Economic Affairs》1982,2(3):189-192
Mrs Thatcher's slow progress in freeing the economy shows how little she has learned from the failure of attempts abroad. The lesson of Argentina is that she will have to buy support for her policies by creating groups with a direct interest in her success. 相似文献
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Information, Trading, and Product Market Interactions: Cross-sectional Implications of Informed Trading 总被引:1,自引:0,他引:1
HEATHER E. TOOKES 《The Journal of Finance》2008,63(1):379-413
I present a simple model of informed trading in which asset values are derived from imperfectly competitive product markets and private information events occur at individual firms. The model predicts that informed traders may have incentives to make information‐based trades in the stocks of competitors, especially when events occur at firms with large market shares. In the context of 759 earnings announcements, I use intraday transactions data to test the hypothesis that net order flow and returns in the stocks of nonannouncing competitors have information content for announcing firms. 相似文献
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Microfinance institutions (MFIs) are often seen by aid practitioners as a manifestly effective means of improving the position of the poor. Despite this widely held view, detailed research studies have been much more guarded about the impact of MFIs. In particular, several studies have raised doubts about the effectiveness of MFIs in reaching the “core poor”. This paper surveys the evidence from Asia and Latin America and contrasts experiences in the two regions. Studies on the former have been carried out more “rigorously”, but in both regions the evidence that microfinance is reaching the core poor is very limited. 相似文献
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Activity based costing (ABC) systems are often developed using estimated input data. A methodology based on fuzzy set theory has been developed to handle estimation imprecision and uncertainty in ABC systems. This methodology creates a new type of ABC system; a fuzzy activity based costing (FABC) system. This paper introduces the concepts behind FABC, discusses the FABC system development process, and presents a FABC system that was developed for a mid-sized pharmaceutical company. Compared to ABC analysis, the developed FABC system provides additional and more valuable decision making information to the company. 相似文献
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BREE L. DORITY MARY G. MCGARVEY ERIC C. THOMPSON JYOTHSNA SAINATH 《Contemporary economic policy》2013,31(3):549-564
This study examines how smoke‐free laws influence cross‐border keno shopping in Nebraska. We exploit smoke‐free law variation in timing and location to identify keno revenue gains and losses between neighboring smoke‐free and smoke‐friendly areas. We find the Lincoln municipal smoke‐free law reduced keno revenue by 23.5% in Lincoln and increased keno revenue by 30.0% in smoke‐friendly Surrounding Lincoln counties. The Omaha municipal smoke‐free law reduced keno revenue by 14.8% in Omaha and increased keno revenue by 7.1% in smoke‐friendly Surrounding Omaha counties. Following the Nebraska statewide law, no Nebraska areas had a smoke‐friendly advantage and keno revenue fell by an insignificant 1.0% and 5.2% in the surrounding Lincoln and Omaha counties, respectively. Our results may be of interest to local policy makers interested in understanding the amount of business activity and tax revenue that may be migrating out of a community or even the state. (JEL l18, K32) 相似文献
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