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71.
Brian Low Author Vitae Wesley J. Johnston Author Vitae 《Industrial Marketing Management》2006,35(6):676-689
This paper first defines and then presents a model of “relationship equity” for business markets. It points out that the potential benefits of managing relationship equity have been largely ignored and that a general model and stream of relevant research questions could be useful to marketing and relationship practitioners. The model developed considers the special case of key account management as antecedent, two different types of moderator variables, relationship equity as a perception by the buyer, and switching behavior via adoption of new telecommunication services as a result of this perception. The model is used as a basis for developing a number of working propositions. 相似文献
72.
QHSE管理体系是质量、健康、安全、环境为一体的管理模式。该管理体系的建立使企业内的职责和权限更明确、清晰.为企业节省了大量的审核时间及审核经费,为企业带来了经济效益。结合企业管理现状,通过对管理体系的具体分析.提出企业实施QHSE管理体系的几点建议。 相似文献
73.
Nico Valckx 《International Review of Financial Analysis》2004,13(4):517-541
The paper investigates the factors that have influenced WTO members to take on their chosen level of liberalization commitments in the framework of liberalization of trade in financial services and the impact of such commitments on financial sector stability. The most important factors are economic growth, current account, trends in banking sector development, policy restrictiveness, and peer-group effects. The econometric evidence suggests that more liberal commitments may be associated with greater vulnerability to currency and banking crises—most likely a short-term effect, which should be mitigated with time through increased market efficiency and better resource allocation. 相似文献
74.
In Korea, regulators could assign auditors to firms. We investigate the relationship among audit fees, mandatory auditor assignment, and the joint provision of non-audit and auditor services in Korea. We find that assigned auditors charge significantly higher audit fees than freely selected auditors. We also find that the joint provision of non-audit and audit services does intensify the relation between auditor assignment and audit fees. Combined with the results of other studies that have shown that firms audited by assigned auditors report smaller amounts of discretionary accruals than firms audited by freely selected auditors, our results suggest the possibility that mandatory auditor assignment may improve auditor independence. 相似文献
75.
Under China’s current fiscal policies and inter-governmental relations, it is a significant challenge to finance and deliver public services across jurisdictions. This challenge was met in the Pearl River Delta region in southern China with a collaborative governance approach. Directives from higher-level governments and horizontal inter-city fiscal arrangements were successfully combined to deliver public services. Effective networks should be developed to improve co-ordination and collaboration in delivering cross-jurisdictional public services. 相似文献
76.
Reducing injury and death in house fires is an important public health intervention activity with the presence of an operating smoke alarm widely considered an important way of reducing harm from fire. Yet despite a number of initiatives and fire-safety campaigns, a number of households at greater risk of domestic fire fail to have a functioning alarm. This paper provides empirical insight into everyday experiences of owning, maintaining and testing smoke alarms among a purposive sample of individuals identified as being less likely to own a functioning smoke alarm. Analysis from focus group data identifies a number of reasons why individuals may not own or test an alarm, and provides new insight into how fire risk is understood in the context of a range of competing, and potentially more prominent, individual and household risks. We suggest that while initiatives that aim to reduce fire injury and death should be continued, their success, and indeed future research on fire risk, should pay attention to the mundane and everyday contexts within which individuals currently rarely reflect on their risk of experiencing a domestic fire. 相似文献
77.
Michael E. Bradbury Adrian Raftery Tom Scott 《Journal of Contemporary Accounting and Economics》2018,14(1):52-64
We argue that services which are complimentary and closer aligned to the annual report audit provide greater insight about risk and are more likely to exhibit the existence of economies of scope (knowledge spillover) through a positive association with audit fees. Specifically, we consider the potential for knowledge spillover from the auditing of triennial Long-Term Plans (LTP) to the annual report audit for a large sample of New Zealand municipals over the period 2005–2013. We find the LTP audit fees are positively related to municipal annual report audit fees and other fees (audit of for-profit subsidiaries, non-audit services) are not. This suggests that knowledge spillovers are dependent on the nature of the additional services. We also find evidence of higher fees for private sector auditors for both the annual report and the LTP audit. The LTP (forecast) audit fee is associated with municipal size, complexity, and political competition. 相似文献
78.
The data of the Russian Longitudinal Monitoring Survey (RLMS) – Higher School of Economics represents one of the few nationally representative sources of household and individual data for Russia. These data have been collected since 1992 and in recent years, thanks to more secure financial and logistical support, have become a resource increasingly drawn upon by scholars and students for national and cross-national studies. In this paper, we examine the extent of non-random attrition in the RLMS and discuss the circumstances under which this might give rise to biases in econometric analysis. We illustrate this with an example drawn from the health sphere. 相似文献
79.
Experiments conducted in the US and France were used to study how individuals make trade-offs between health and taste for themselves and others. When someone receives a choice made for them that differs from their preference, they experience a welfare loss; at least in the short-term. We measure the empirical magnitude of this loss, and suggest it play a role in assessing the desirability of paternalistic policies motivated by behavioural economics. We show that the welfare loss changes with the provision of new information and the impact of this information differs for the two countries. 相似文献
80.
Ahmed Mohammed Sayed Mostafa 《Public Management Review》2016,18(8):1218-1237
Drawing on the attraction–selection–attrition (ASA) framework, this paper examines a mechanism, namely person–organization (P–O) fit, through which high-performance HR practices (HPHRPs) affect two negative employee outcomes: work-related stress and quit intentions. Using a sample of Egyptian public health sector workers, a mediation model is tested empirically using structural equation modelling. The study results show that HPHRPs positively affected P–O fit, which in turn had significant negative associations with work stress and quit intentions. P–O fit also explained a high proportion of mediation in the relationship between HPHRP and both outcomes. 相似文献