浅谈规范建筑市场业主行为

建筑市场业主行为的不规范,不仅直接损害了承包商的合法权益,而且影响到工程质量和投资效益.特别是在目前建筑市场还存在着一些体制和机制问题的情况下,很有必要对建筑市场业主行为进行规范和管理,并结合实际情况采取对策和措施,建立长效管理机制,以促进建筑市场的健康发展.     

Delivering Quality Service

ABSTRACT

Quality in tourism-related services, like in services in general, are basically about balancing customer perceptions and expectations. Successful service providers are able to meet and, whenever possible, exceed consumers' needs and wants. This way, it is possible to provide memorable experiences to visitors. In delivering services, due to certain specific characteristics of services (e.g., intangibility, simultaneity, variability and perishability), the human element, in particular the ‘face-to-face’ interaction with the customer, plays a fundamental role. The study stresses the contribution of interpersonal variables for the success of service organisations. It discusses how commitment to customer service, and supportive supervisors and co-workers, influence the relationship managers' ability to satisfy customers. The main findings were as follows: (i) commitment to customer service and co-workers' support have direct and positive effects on the ability to satisfy customers; (ii) commitment to customer service is the most important determinant of the ability to satisfy customers, and works as a mediator for the other independent variables; (iii) co-workers' support, having both direct and mediated effects, is a more important predictor than supervisors' support. The available data indicates that there is a need for specific training for supervisors, in order to increase their awareness of the impact of their performance on the service delivered by contact employees. Moreover, it is important that service organisations are capable of providing employees with a holistic view of the service delivery chain. This includes not only relationship managers, but also those who are not in direct contact with external customers. Apart from these training aspects, the results of this study should also be considered in relation to other management issues, namely in human resources management. Organisations should prevent the risk of losing those employees that show more commitment to customer service and more ability to satisfy customers. Employee retention exerts a positive impact on repurchase, which, in turn, influences profitability. In light of these findings, some managerial implications are suggested.     

The effect of non-audit services on client risk, acceptance and staffing decisions

The Sarbanes Oxley Act of 2002 prohibited auditing firms from providing certain non-audit services to audit clients and left open the possibility that other currently non-prohibited services could also be banned. This prohibition hinges, in part, on regulatory concerns that auditors were willing to accept prospective higher risk clients in order to obtain more profitable non-audit service engagements. Accounting firms rejected this claim. Given the prospect that more non-audit services could be prohibited, we revisit this debate by examining these competing claims in an experiment in which we manipulate risk and the potential to sell non-audit services and then observe the impact of these variables on auditors’ client acceptance and subsequent staffing decisions. Specifically, audit partners received client information and were asked to make an acceptance decision and propose a staffing plan for a potential engagement. We find that a higher (lower) level of risk decreased (increased) the likelihood of acceptance and this relation did not vary with the potential to provide non-audit services. These results do not support the regulators’ claims but are consistent with the firms’ claims. Further, we found that more experienced auditors were assigned to the prospective client whose management had lower integrity. This staffing plan is consistent with a risk adaptation strategy for the client with lower integrity. The prohibition of certain non-audit services has been justified on the grounds that auditors might engage in systematic opportunistic behavior. However, our results do not find such behavior which should inform the current PCAOB deliberation over whether additional services should be banned. Alternatively, different justification must be found for the prohibitions.     

Political Authority and Bureaucratic Resilience

Abstract

Consumerism and choice have become prominent ideas in the design and delivery of public services. Often perceived as a way to improve the quality and value of public services, potential downsides and areas of concern that relate to a consumerist approach are frequently ignored. This review essay takes a critical stance on the application of a consumerist discourse to public service provision and management by exploring four key areas of concern: definitional problems, questions about the concept's transferability from a private to a public sector setting, the problematic nature of ‘choice’, and difficulties associated with implementing consumerist ideas within public service contexts..     

服务补救理论在物流企业中的应用研究

服务补救理论从客户满意的角度让客户的损失降到最低,尽力挽回客户的忠诚度,提高顾客对服务补救措施的满意程度,使物流企业找到最有效的服务补救的措施和行为,为物流企业构建一套基本的服务补救管理方法。     

对海南置地花园成功开发的思考

随着住宅商品化进程的加快,住宅的开发必须遵循市场的规律,进行市场营销策略的策划。文章主要通过对海南置地花园成功开发的经验阐述,说明在项目开发前期的对市场进行调研和了解客户的需求,以及对项目进行市场定位的重要性。     

Acquirers’ abnormal returns and the non-Big 4 auditor clientele effect

I analyze the effect of auditor choice on acquirers’ values around merger announcements and the factors affecting the interaction between auditor size and the market reaction to merger announcements. I find that acquirers audited by non-Big 4 accounting firms outperform those audited by Big 4 firms. This effect is more pronounced when the targets are privately held and when the likelihood of the auditors playing a prominent advisory role increases. While the largest auditing firms are usually assumed to offer superior services, the study suggests that smaller firms have a comparative advantage in assisting their clients in merger transactions.     

Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom

The accounting profession has come under increased scrutiny over recent years about the growing number of non-audit fees received from audit clients and the possible negative impact of such fees on auditor independence. The argument advanced is that providing substantial amounts of non-audit services to clients may make it more likely that auditors concede to the wishes of the client management when difficult judgments are made. Such concerns are particularly salient in the case of reporting decisions related to going-concern uncertainties for financially stressed clients.
 This study empirically examines audit reports provided to financially stressed companies in the United Kingdom and the magnitude of audit and non-audit service fees paid to the company's auditors. We find that the magnitude of both audit fees and non-audit fees are significantly associated with the issuance of a going-concern modified audit opinion. In particular, financially stressed companies with high audit fees are more likely to receive a going-concern modified audit opinion, whereas companies with high non-audit fees are less likely to receive a going-concern modified audit opinion. Additional analyses indicate that the results are generally robust across alternative model and variable specifications. Overall, evidence supports the contention that high non-audit fees have a detrimental effect on going-concern reporting judgments for financially stressed U.K. companies.     

商业银行个人客户对服务渠道的偏好

本文以山东省某商业银行个人客户交易渠道的抽样数据为样本,运用现代统计学中的对应分析方法,从客户的年龄、学历和家庭收入出发,对商业银行不同年龄、学历和家庭收入客户的渠道偏好进行了定量研究.通过研究找出了不同年龄、学历和家庭收入的客户与商业银行不同渠道之间所存在的对应关系,并根据这些对应关系,挖掘出不同年龄、学历和家庭收入客户对商业银行不同渠道的偏好.在此基础上.对商业银行营业网点如何运用这些渠道偏好关系对客户进行分流以及实施差别化营销和服务提出了具体建议,以期能为商业银行营业网点的客户分流和差别化营销提供参考.     

基于客户要素的企业核心竞争力研究

随着经济的增长,市场的发展,由于产品越来越多的出现同质化现象,企业的核心竞争力由企业内部逐渐转向企业外部。企业所拥有的客户已逐渐成为企业的主要竞争力,其所形成的竞争壁垒相对于大多数技术而言将更难以跨越。因此,如何提升该竞争力并持久的保持下去将是研究探讨的重点。