战略成本管理方法及其在我国企业的应用

战略成本管理是传统成本管理的发展,已经成为企业竞争的有力武器。本文从战略成本管理方法及其应用分析,来寻找更适合我国企业现状的成本管理方法,旨在推动我国企业长远发展和进步。     

The Language Backfire Effect: How Frontline Employees Decrease Customer Satisfaction through Language Use

Extant marketing research holds that customers prefer frontline personnel to speak the customers’ first language. Furthermore, current managerial practices instruct frontline employees to either use the customers’ first language or, in international settings, to use English. Through five studies in different retail and service contexts, we identify situations where the opposite is true. The results of the first two studies suggest that if customers initiate contact in a second language, the frontline employee’s switch to the customer’s first language constitutes an identity threat leading customers to feel less satisfied; an effect we term the language backfire effect. Our third study extends these results to a domestic context to test for the impact of linguistic acculturation on how immigrant customers perceive frontline employees’ language switch. The fourth study replicates the findings in a real-life retail context. These results present a paradox for marketing research: although frontline employees switch to customers’ first language to accommodate them, these actions might not have the desired consequences. Having identified and described the problem of the language backfire effect, our final study introduces and verifies a managerially actionable solution: combining the language switch with a language proficiency compliment offsets the language backfire effect.     

Exploitative and exploratory innovations in emerging economies: The role of realized absorptive capacity and learning intent

This paper investigates the mediating effect of learning intent in transforming local suppliers’ potential absorptive capacity into realized absorptive capacity and its impact on exploitative and exploratory innovation. Using survey data from 155 auto parts manufacturers in Pakistan, we find that local firms’ realized absorptive capacity enables them to develop both exploitative and exploratory innovations. The findings further suggest that local suppliers’ learning intent mediates the relationship between potential and realized absorptive capacity which in turn lead to both types of innovation. In the context of the emerging economy of Pakistan, local suppliers’ absorptive capacity is found to be critically important in spurring exploitative and exploratory innovation, but learning intent enables realized absorptive capacity and thus in conjunction with realized absorptive capacity supports innovation. Consequently, there would be a strong case for policy intervention to assist emerging economy firms in building their absorptive capacity and strengthening their learning intent as a route for promoting innovation and improving their value added position in the global value chains of multinational enterprises.     

“Do You Use English in Your Daily Life?” Undergraduate Students’ Perceptions of Their Extramural Use of English

The aim of this research is to analyse the students’ perceptions about their extramural use of English, comparing undergraduates studying their degree in English (EMI) with those studying theirs in their native language (non-EMI) within a span of five academic years. Data collected from a Spanish University suggest that the students´s interest and perception of their possibilities of working abroad in English differ. Results also reveal key differences in the use of extramural English and suggest that exposure to reading books or watching English-language films will eventually contribute to the formation of global mindset in students. The trend of the importance of English during a five year span is also considered, for both strands of students. This study makes a contribution in the field of teaching in international business settings for high education institutions.     

Consumer Preferences for ‘Localness’ and Organic Food Production

While organic food is based on well-defined production criteria, the criteria for ‘local’ food are less clear. This study investigates the preferences and trade-offs of distinct consumer segments relative to organic production and several dimensions of local food (sales channel, size of company, and geographical location of animals used in the production). The analysis is based on a quantitative survey of 505 Danish consumers and a choice experiment involving beef salami. Data were analyzed in a principal component and a latent class analysis. We identify five consumer segments whose preferences for organic and local product attributes differed substantially. Most respondents considered geographical proximity in the raising of cattle to be the most important attribute and a third of the consumers were willing to pay a premium for organic salami. The segmentation provides more detailed information about stated consumer behavior than what is typically elicited when considering only average consumer behavior.     

旅游职业学院英语教学与文化意识

语言教学离不开对文化的理解,在英语教学中从课文背景知识、语言内涵和交际应用知识各个层面进行文化意识的渗透,能极大地提高学生的语言与交际能力。     

创业型中小企业财务管理的创新与应用研究

在国民经济高速发展的推动下,我国经济市场环境越来越好,企业的发展空间逐渐扩大。因此,诞生了很多创业型企业,在我国的经济活动中扮演着十分重要的角色。但是创业型企业由于经营经验少、管理制度缺失以及组织结构不完整等,在财务管理方面存在一些问题亟待解决。基于此,论文从创业型中小企业入手,对财务管理的问题、创新及应用策略进行了研究,以供参考。     

海洋物探技术在近岸海底礁石探测中的应用

论文介绍了海底礁石地质特征,同时通过重点分析几种常用的海底礁石探测技术方法特点,说明了海洋物探是目前海底礁石探测最值得推荐使用的技术方法,其效率高、成本低、适应性强、适用范围广的特点能够很好地满足海底礁石探测的各项要求,并在相关工程项目得到了有效应用。实践证明,海洋物探法可精确还原疏浚区海底礁石分布状态,为项目提供可靠的数据支持。     

控制技术在钢管自动化生产中的应用

钢管自动化控制系统在钢管生产中的有效应用极大地提升了钢管的生产效率和生产质量,减少了人力资源的投入,降低了钢管的生产成本,对于钢铁行业的发展具有至关重要的作用。论文主要针对控制技术在钢管自动化生产中的实际应用进行探究,指出控制技术在钢管自动化生产中应用的效果和作用,希望为钢铁行业的运行提供一定的参考。