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31.
Demian Abrego Almazán Yesenia Sánchez Tovar José M. Medina Quintero 《Contaduría y Administración》2017,62(2):303-320
Over the last years, information systems (IS) have constituted the main focus of research in the business organization literature. This has created the need to identify their entrepreneurial value. The paper presents a theory-based model that was developed to assess the degree of IS success in SMEs. The aim of the proposed model is to determine the influence of IS on organizational performance. To achieve this aim, the Partial Least Square statistical technique is used to analyze data from 133 questionnaires administered to businesses across the state of Tamaulipas, Mexico. The results show that those enterprises that are more concerned with the improvement of the systems’ quality, information quality and the informatics service enhance the organizational outcomes. The present study contributes to the body of literature on the assessment of IS success in the context of an emerging country. In particular, the study provides a thorough assessment of the IS effectiveness and their impact on organizational performance. 相似文献
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José Carlos Trejo García Miguel Ángel Martínez García Francisco Venegas Martínez 《Contaduría y Administración》2017,62(2):377-398
The early prediction of bad debtors in revolving loans in Mexico is a relevant current issue. The proposed econometric model of behavioral scoring considers the changes in the characteristics of consolidated clients and produces better results than those obtained with methodology used by the CNBV on provisions. The obtained results show the possibility of replacing the current model, minimizing the expected loss and increasing the ROA of Mexican financial institutions in 2.20% complying the methodology and statistical testing criteria according to the Unique Banking Dispositions and the guidelines of Basel II on credit risk. 相似文献
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Financial inclusion is emerging as a new paradigm of economic growth that plays major role in driving away the poverty from the country. It refers to delivery of banking services to masses including privileged and disadvantaged people at an affordable terms and conditions. Financial inclusion is important priority of the country in terms of economic growth and advanceness of society. It enables to reduce the gap between rich and poor population. In the current scenario financial institutions are the robust pillars of progress, economic growth and development of the economy. The present study aims to examine the impact of financial inclusion on growth of the economy over a period of seven years. Secondary data is used which has been analyzed by multiple regression model as a main statistical tool. Results of the study found positive and significant impact of number of bank branch and Credit deposit ratio on GDP of the country, whereas an insignificant impact has been observed in case of ATMs growth on Indian GDP. 相似文献
34.
Oscar De la Torre Torres Mª Isabel Martínez Torre Enciso 《Contaduría y Administración》2017,62(1):222-238
The present paper continues the firsts reviews made to socially responsible investment in Mexico. We extended these reviews by using a non-parametric multivariate equality test, along with a multi-factor market cap model, and a Monte Carlo simulation. Our results show that the IPCS index, the IPCcomp and the IPC have a statistically equal mean-variance performance, suggesting that this sort of investment style (SRI) is a good substitute of the broad market investment style in the long term. Among the causes of this finding is the fact that the IPCS and the IPCcomp indexes have almost the same large and small cap stock concentration and the IPC index (a large-cap one) is not as diversified and mean-variance efficient as the former. 相似文献
35.
Alcindo Mendes Rogério João Lunkes Leonardo Flach Silvana Dalmutt Kruger 《Contaduría y Administración》2017,62(1):207-221
The study aimed to analyze the employee's perception of the remuneration systems in two major hospitals in Brazil, one managed by the government and the other by private investors. The sample considered 109 respondents, out of which 54 were from the private hospital and 55 from the public hospital. After data collection on the sample population, perception of remuneration was associated with occupation, gender, age and experience, as suggested by the Upper Echelons Theory. The results show that remuneration is viewed as an instrument of control and behavior or a learning-inducing mechanism; however, the perceptions of employees working in the health area and administrative area were different. These findings show that the influence of fixed pay is different not only for the employees of both areas, but also in relation to the public and private hospital management. It was found that gender is not a determinant factor of behavior and that there were no differences between younger and older employees as well as between more experienced and less experienced employees with respect to the effect of remuneration on behavior. There were no differences in relation to the type of hospital either. In general, the results emphasize the importance of remuneration as an instrument of control and management, either in the context of public or private organizations. 相似文献
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随着经营环境的变化,金融企业间的竞争逐渐进入了品牌致胜的时代。借鉴招商银行的品牌传播策略,金融企业品牌传播成功的关键点在于:在详细调研的基础上进行品牌定位,选择与品牌定位相符的方式和渠道进行品牌传播,善用公共关系,担负起社会责任,最后企业还要有效地利用文化力,建立起基于企业文化的品牌传播体系。 相似文献
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AbstractProtected areas (PAs) worldwide are facing increasing visitation and complexity. Mounting pressures from the private sector are intensifying the risks associated with overtourism. The increasing strategic importance of PAs for the communities and regions in which they are situated requires improved management effectiveness; yet, recent studies indicate significant and growing systemic risk. Worldview analysis can be a valuable tool for building consciousness and informing the evolution of PA planning and management. Directed content analysis was used to examine two Visitor Use Plans developed for the Coyhaique National Reserve, located in the iconic Patagonia cultural area of southern Chile. The plans were developed using distinct planning frameworks, with different underlying assumptions. Research questions focused on how modernist, postmodernist and integral worldviews were expressed within the two plans. Worldviews were explored in both manifest and latent manners, considering plan text, models and overall context revealing patterns and links between the plans and planning frameworks that guided their development. Rich context and a thorough discussion of methods assists with the incorporation of worldview evaluation within PA management theory, informing the continuing development of knowledge and capacities that can better prepare PAs for future challenges. 相似文献