The “Euro Illusion”: Illusion or Fact?

The changeover to the euro elicited an upsurge of research on the effects of the new currency on consumers’ conversion strategies, price estimates, price evaluations, choices, and purchases. This research includes longitudinal surveys, interviews, and controlled experiments, both natural and in the laboratory. The present article starts with an overview of this research after which it more specifically focuses on research showing an influence of the nominal value, as expressed in different currencies, on price evaluations and consumer choice. For most countries, the transition to the euro led to a lower nominal value currency. A bias known as the “euro illusion” has been documented such that the subjective value of money is influenced in the direction of the nominal value (i.e., in most countries prices and salaries seem smaller when expressed in euros than in the old domestic currency). Although the term was coined in connection with the euro changeover, the nominal representation of a currency has been shown to influence the subjective value of money in unfamiliar currencies other than the euro. Thus, tourists travelling abroad may frequently be subject to such an illusion. Different mechanisms have been proposed to account for the euro illusion. One is the numerosity heuristic and another the anchoring-and-adjustment heuristic in conjunction with biased conversion strategies. The size of the euro illusion is influenced by trade-offs between accuracy and effort. Consistent with this hypothesis, task importance, time constraints, familiarity with the conversion strategy, complexity of the conversion strategy, mood, and attitude towards the country or the currency all influence the size of the euro illusion.     

构建企业绿色价值链

本文认为,绿色价值链是传统价值链的拓展,是从产品设计、材料采购、产品制造、产品营销和物流、产品消费直至产品回收再生的动态闭环流程。它兼顾商业目标和绿色道德目标,把绿色产品价值和绿色社会价值纳入了价值范畴,以绿色价值最大化为目标。绿色价值链构建与管理的关键在于,充分认识其战略价值,确立绿色经营理念,实施有效的组织和制度保障。文章在系统分析了日本EPSON公司绿色价值链的管理实践后提出,转变传统观念,确立绿色经营观念,尽快构建企业绿色价值链,进行绿色化经营,不仅对企业具有战略性价值,也是建立区域乃至整个社会循环经济体系的必要条件。     

客户关系管理的研究现状、不足和未来展望

本文认为,企业实施客户关系管理的动因主要有顾客角色的变化与交换双方权力的转移,超强竞争环境,营销管理重心的转变以及互联网等通讯基础设施与技术的蓬勃发展等四个方面。目前客户关系管理研究中的主要问题是狭隘地理解客户关系管理,仅仅将其看作是一种管理软件;顾客权益的内涵尚不明确;尚未找到一种能够平衡顾客价值与企业价值的绩效评价方法;对顾客知识的研究基本空白等。文章还指出了未来客户关系管理研究的四大主要领域,即顾客权益合理内涵、评价方法与驱动因素及其在CRM中的应用;顾客价值的内涵多维动态评价体系、创造机制与驱动因素;顾客知识管理模型与数据挖掘技术的运用以及价值导向型客户关系管理的实施流程与竞争能力等。     

Value Co-Creation Processes—Early Stages of Value Chains Involving High-Tech Business Markets: Samsung–Qualcomm Semiconductor Foundry Businesses

Purpose: This research aimed to identify both the specialized resources and competences for value co-creation when the value co-creation phenomenon is extended to the early stage of the value chain. Further, it proposes a framework that can analyze the value co-creation process in the high-tech business-to-business (B-to-B) market.

Methodology/approach: The research methodology was based on building a theory from a case study. The qualitative data was coded based on the grounded theory coding after collecting data from multiple sources.

Findings: Four critical resource types (financial resources, knowledge resources, efficiency resources, and intellectual resources) and five competence types (relational capability, collaboration capability, strategic capability, innovation capability, and managing capability) were constructed as the principal factors for value co-creation at the early stage in the value chain within the high-tech B-to-B market. Among the four resources and five competences, intellectual resource and strategic capability associated with value co-creation were unique findings in our case research.

Research implications: Our results provided new insights, which the value co-creation can be extended to the early stages in the value chain, such as the research and development (R&D) stage, in the high-tech B-to-B market, whereas extant value research was more focused on the late stages of the value chain. The reciprocal value co-creation process, which used four resources and five competences of both the supplier and customer, was proposed as an integrated framework to co-create value at the early stage of the value chain within the high-tech B-to-B market.

Practical implications: A supplier’s R&D, marketing, manufacturing, planning departments and the customer can utilize the defined resources as well as competences at different stages of the value chain in order to co-create value and improve their performance. In particular, the marketing department of the supplier needs to turn their eyes to the early stages in the value chain so as to seek a value co-creation strategy.

Originality/value/contribution: A value co-creation strategy was sought from a different perspective, extending from a late stage to an early stage in the value chain of the high-tech B-to-B market. The integrated research framework, combining resources and competences of the supplier and customer, was established to analyze the value co-creation phenomenon.     

产业价值链的空间布局对我国中西部地区的影响分析

随着社会分工和地区分工的深化,会导致具有不同生命周期的产业梯度转移,从而改善地区之间的产业结构。产业转移对落后地区既带来机遇,又带来挑战。运用价值链理论讨论区域分工对我国中西部地区的影响,以期提高并促进本区域经济的顺利发展。     

价值链分析在战略管理会计中的应用

由于世界经济一体化的出现 ,以及跨国公司的迅猛发展 ,国际竞争的日趋激烈。企业为了适应这种竞争的需要 ,战略管理应运而生。企业的管理会计也经过发展、创新而产生了战略管理会计 ,价值链分析是战略管理会计的基本分析方法和关键环节 ,价值链各个环节的创新是企业竞争优势的源泉。今后 ,价值链分析也将成为企业管理的重要内容 ,此方法有助于保持企业的竞争地位 ,有助于企业管理者运筹帷幄。     

美国公允价值会计的应用研究

公允价值会计是当前国际会计的热点问题.美国在公允价值会计的研究和应用领域30多年来一直引领世界.本文对美国公允价值会计理论的发展及其准则应用的拓展过程进行梳理,总结其发展历史,分析其应用现状,为我国会计准则中进一步推广公允价值会计提供参考和借鉴.     

基于客户认知价值的CRM战略

客户需求的多样化 ,个性化 ,客户经验的成熟化为企业提出了服务敏捷 ,优质 ,准确的高标准要求。以“客户为中心” ,一切以满足客户需求为目标的客户关系管理 (CRM)战略正是解决这一问题的重大管理决策。但CRM战略的实施不仅是从企业一方出发 ,最大可能地为客户创造需求。而且因为客户的最终价值是从其获得的总价值中扣除为获得产品或服务所支付的成本而享有的最终感受。因此 ,基于客户对企业产品或服务价值的看法或需求 ,选取适当的营销方式 ,明确相应的CRM战略是客户关系管理战略成功的关键。     

农民创业行为影响因素研究——基于西北五省区调查的实证分析

基于西北五省区的调查数据,运用Logit离散选择模型,对农民创业行为的影响因素进行实证分析。研究结果表明:培训、社会经历、社会背景、人力资本等对农民的创业行为有正向影响,其中培训的边际影响值最大;年龄因素的影响是负的;性别、父母职业、兄弟姐妹数、父母平均受教育程度等因素的影响不显著。     

道德行为的情境模式与茨威格价值判断的迷误

茨威格的三篇小说反映出作家本人由于不了解道德行为的情境模式,导致他对道德行为的价值判断陷入迷误,并且对笔下那些在本能的情欲冲动支配下产生＂出轨＂行为的女性表现出太多的同情和赞赏。当代中国社会和女性文学中存在着类似不良倾向,对社会发展产生着一定的消极影响。