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141.
柴林和 《价值工程》2007,26(7):51-52
随着知识经济时代的到来,企业财务管理的形式和内容也发生了新的变化。在知识经济时代,企业财务管理必须做好财务管理目标、财务关系和企业投资管理等方面的创新工作。  相似文献   
142.
中国物流信息化研究现状及其发展趋势分析   总被引:2,自引:0,他引:2  
从我国物流信息化的不同研究主题,即物流信息技术、企业物流信息化和物流信息平台等方面分析了其研究现状,分析结果表明,我国的物流信息化研究起步较晚,在其发展过程中经历了停滞期、快速发展期和稳定期三个阶段。从本世纪初开始,物流信息技术、企业物流信息化和物流信息平台的研究线性增加,研究的学科主要分布于宏观经济管理与可持续发展、计算机软件及计算机应用、工业经济、贸易经济和交通运输经济等方面,上述五大学科的研究占物流信息化研究的70%以上。  相似文献   
143.
    
This study uses a unique hand‐collected sample of for‐profit and nonprofit microfinance institutions from 70 developing countries to analyse the relationships between audit quality and governance mechanisms. We examine two measures of audit quality, namely, the use of Big Four auditors and the presence of internal auditors. The empirical analysis of this study reveals that these two quality metrics are highly related, although we also demonstrate that these metrics capture distinctive aspects of audit quality. In particular, the presence of internal auditors is related to other indicators of stricter governance, whereas the use of Big Four auditors is generally unrelated to other governance mechanisms. For situations in which a significant relationship between audit quality and governance does exist, the sign of this relationship is always positive. Thus, our data support the complementarity view of these two traits that is espoused by prior research.  相似文献   
144.
    
Behavioral operations management, or simply behavioral operations (BOps), aims at understanding the decision‐making of managers and at using this understanding to generate interventions that improve the operation of the supply chain. To do so, BOps imports knowledge from a number of fields such as economics, psychology and other social and behavioral sciences. We point out a blind spot in this knowledge: In BOps, the heuristics that people use are typically, although not always, viewed as a liability. The issue with this view is that it does not explain when and in what way heuristics can be an asset. We propose, as a research program for BOps, uncovering the conditions under which the heuristics that supply chain managers use are an asset, as well as the conditions under which they are a liability. We briefly discuss some research on heuristics in BOps and show how the study of quantitative models of heuristics can complement it.  相似文献   
145.
    
Previous research investigating cross‐border M&As (CBM&As) by emerging economies (EEs) provided contrasting evidence on the value enhancement role of investor protection rules. We conduct a new empirical study to address the issue with an accurate sample selection of bidders from more homogeneous developing countries and transactions on developed countries only. Our analysis over the 1997–2012 period on a sample of M&A deals by companies from Brazil, Russia, India, China, and South Africa (BRICS) does not provide evidence that better institutional standards in the destination country are rewarded by the local stock market. We find that foreign governance quality is not associated with positive excess stock returns around the announcement date. Rather, these returns are affected by firm‐specific and deal‐specific factors, such as the relative deal size, the listed status of the target company, and the acquirer size. Comparison with other studies on excess returns for emerging markets (including BRICs) suggests that the results could be driven at least partially by country choice.  相似文献   
146.
Controversy over labor market policy often centers on achieving a balance between preventing worker exploitation, and avoiding loss of productivity or employment through excessive regulation. Although the literature documenting the impact of labor market regulation on employment is extensive, there is a dearth of evidence on the impact of such policies in low‐income countries (LICs). Since it is easier for workers, especially women, to slip into the informal sector in LICs, regulations are likely to have stronger impacts on formal employment in these countries (but lower impacts on unemployment). We systematically reviewed available research from countries that are, or were until recently, LICs. Most studies document that more stringent labor regulations are associated with lower formal sector employment and higher informal sector employment. We also conducted a metaregression analysis of the impact of minimum wages on formal and informal employment. After controlling for publication bias, higher minimum wages are associated with lower formal employment and a higher share of informal workers.  相似文献   
147.
    
The role of the bystander is one which has received only a small portion of the research attention that has been paid to workplace bullying. This paper will argue that bystanders are not just incidental but are an integral part of the context of bullying. Drawing on qualitative data from two separate studies, a typology is presented which outlines thirteen potential roles bystanders can take. This typology can be employed as an awareness‐raising tool to encourage individuals to examine their own behaviour in a range of situations, and to acknowledge that their actions, either deliberate or inadvertent, can contribute to outcomes of events which may be classified as bullying. It also provides a foundation for further research into bystanders in workplace bullying.  相似文献   
148.
    
In recent years there is a trend of consuming natural products for a sustainable and healthier life. Therefore, firms began aligning their strategy with sustainability by communication strategies that they produce natural products, which are better for health as well as the environmental sustainability. However, sometimes these claims may be deceptive. The purpose of this paper is to understand the consumers' purchasing intentions toward products claiming naturalness in their advertising and packaging strategies. This research also examined greenwashing perceptions and their potential roles in purchasing intentions. In‐depth face‐to‐face interviews carried out with 20 Turkish women regarding personal care products (local brand and international brand). The findings of the interviews revealed eight themes (perceived greenwashing, perceived green image, price perception, environmental concern, green trust, skepticism, perceived risk, and purchase intention). This study contributes to predict a framework from consumer viewpoint for identifying the themes related to greenwashing.  相似文献   
149.
Alastair Smith (2009 ) claims to refute a few criticisms of Fairtrade. It is shown that his empirical evidence consists of anecdotes with no statistical or other evidential value, and that his economics is wrong. Though Fairtrade is an agricultural marketing system, he appears not to be aware of the literature on agricultural marketing or co‐operatives. Accordingly he makes statements not in accord with the accepted theory or evidence. He assumes, for instance, backward‐sloping supply curves and that the prices offered by state marketing boards are not affected by markets. There are ethical trading alternatives which avoid all the criticisms of Fairtrade.  相似文献   
150.
采用整体分析与模型分析相结合的方式完成中国对外国际物流贸易趋势分析工作.整体分析采用表格分析和曲线分析的方式完成,针对整体分析存在定量分析不足的问题,采用计量分析方法,对中国对外国际贸易物流展开模型化分析.通过建立两个计量模型,最终定量确定了中国对外国际物流贸易趋势之所在.同时,基于整体分析和计量分析的结果,从宏观角度出发,为中国物流企业如何面对今后的国际物流竞争提出了富有针对性的具体对策和建议.  相似文献   
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