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951.
In this study, we examine the factors that determine the adoption of state economic development incentives in the ethanol industry. We compile data on the implementation dates for subsidies/tax credits for all states for the years 1984–2007, a period that covers the complete emergence of the biofuel industry in the United States and that was characterized by the passage of numerous state‐level subsidies and tax breaks aimed at increasing ethanol production. Using Cox proportional hazard regression analysis, we find that states are more likely to adopt ethanol subsidies when corn production is high, when corn prices are low and gasoline prices are high, when a state is affiliated with the National Corn Growers Association, when a check‐off is present, when a state has a high environmental score, and when state government is under the control of Democrats. 相似文献
952.
David E. Mills 《International Journal of the Economics of Business》2010,17(2):129-146
Loyalty discounts and rebates are pricing schemes that offer incentives to buyers for reaching or exceeding certain sales thresholds. In the case of market share discounts, thresholds are expressed as a percentage of the buyer’s total purchase requirements. Although market share discounts may have exclusionary effects under certain circumstances when a seller has significant market power, there are plausible non‐exclusionary reasons for offering them as well. Two such reasons – rent extraction and inducing downstream selling effort – are explored in this paper. The paper considers the case of a manufacturer who sells a differentiated good through a network of heterogeneous, non‐exclusive retailers. The manufacturer offers market share discounts to induce non‐contractible selling effort such as brand‐specific information or customer service from those retailers who possess certain unobservable characteristics. In some instances, market share discounts induce increased selling effort and improve market performance as compared to linear pricing. In other instances, they have no effect on aggregate benefits, but merely shift the rents created by induced selling effort upstream to the manufacturer. In no instance, as long as the producers of substitute goods retain sufficient sales to remain viable, do market share discounts impair market performance. 相似文献
953.
954.
Several issues concerning foreign project evaluation are critically examined. The paper suggests that the point of view for analysis, cost of capital and cash flow estimation be internally consistent. Three points of views of analysis, local, global, and parent specific, are identified and various inconsistencies in the estimation of the initial outlay and project cash flows are identified. The elimination of the inconsistencies is discussed. It is argued that the treatment of blocked funds is relevant only from the parent specific point of view. A number of alternatives for the estimate of the terminal value is also suggested. The differences between the parent specific point of view and the global and local views are sharply drawn. An integrated scheme is also presented to underscore the need for consistency in evaluating foreign investments. 相似文献
955.
James W. Carland Jonn C. Carland Janet C. Dye 《Accounting Education: An International Journal》2013,22(3):223-236
This paper reveiews the experiential learning and learning-styles literature and applies it to accounting instruction. The authors show that the majority of Sophomore accounting students display a learning style which is inconsistent with traditional teaching methods. An experiential teaching approach is presented which utilizes a cooperative learning environment. This method resulted in improved student performance. 相似文献
956.
Robert Madrigal Mark E. Havitz Dennis R. Howard 《Leisure Sciences: An Interdisciplinary Journal》2013,35(4):287-301
Abstract The involvement construct has received a great deal of attention in recent years. However, the majority of research on this topic has focused on the individual and has ignored spouses’ shared leisure involvement. In addition, little work has been done on involvement in the product‐class context of family vacations. This study examined the underlying dimensions of married couples’ involvement with family vacations and how these dimensions relate to selected personal variables. Factor analysis revealed two underlying dimensions. Stepwise multiple regression revealed that pleasure‐importance was positively related to gender role ideology and education and negatively related to presence of children in the home. A positive relation existed between the second dimension, sign value, and age. The study provides insight into both the nature of the involvement construct and how it might be used in future research. 相似文献
957.
958.
James P. Ignizio 《工程经济学家》2013,58(4):259-272
This paper describes a course in Engineering Economy which has been taught at Bradford for twenty years. It employs a variety of teaching methods to meet the preferred learning styles of students with different personality profiles and rt enables them to develop by passing through all four quadrants of the Experiential Learning Cycle. To facilitate this process, a novel business game has been invented which allows the Net Present Value of a project to be calculated quickly. Working as teams, students can thereby appraise the economic merits of a capital project as it proceeds through the various stages of its life cycle. The derivation of this model is provided herein with a few examples of the memoranda which enable the game to develop in a realistic way and by applying sequential decisions. 相似文献
959.
960.