Creating a model of customer equity for chain restaurant brand formation

The purpose of this research was to create and test a model of customer equity for chain restaurant brand formation. It has long been acknowledged that managing and enhancing customer equity influences a company's shareholder value, which is a reflection of long-term financial performance. A review of the current literature revealed three key determinants of customer equity: (1) value equity, (2) brand equity, and (3) relationship equity. Six hypotheses were derived and, based on data analysis, all six were supported. Value, brand, and relationship management were all confirmed to be important factors in enhancing customer equity in the chain restaurant industry. Further, brand equity has the strongest impact on the development of customer equity in this particular industry. Relationships among value equity, brand equity, and relationship equity were also identified. Managerial implications are discussed.     

论低PSR值的股票在大盘下跌中的抗跌特性

选取20个基本面优秀的个股,从行业领域、股本规模、净资产收益率、销售利润率四个角度进行跌幅大小的比较.得出具有低PSR值的行业前景良好、存在大量现金流、股本规模较大、盈利能力出众的公司值得投资.     

金融衍生工具带来的会计问题

本世纪７０ 年代初,由于布雷顿森林体系瓦解,金融创新对会计基本理论产生了冲击。为了对金融衍生工具进行确认、计量和报告, 本文从金融衍生工具带来的会计问题开始, 讨论了国际会计学术界的工作和衍生工具现状与发展前景。     

Empirical study on Chinese tourists’ perceived trust and intention to use biometric technology

This paper presents a theoretical model based on the Technology Acceptance Model combined with a perceived trust model. SPSS 23 and Amos 22 were used to analyze Chinese tourists’ responses regarding use of biometric technology in hotels and to assess whether their perception of trust – measured through five potential factors – affected their intention to use it. Chinese tourists traveling in Macau were recruited, and three types of biological identification technology were discussed. A total of 600 questionnaires were sent out, and 583 effective questionnaires were recovered. The results that in addition to perceived ease of use, other factors affected visitors’ perceptions of trust. The degrees of effectiveness, however, differed between the three biological identification technologies. Fingerprint technology was revealed to be the most trusted and accepted biometric technology.     

基于价值链的作业成本法分析

本文针对传统成本管理方法存在的局限性,将价值链的思想引入作业成本法,用价值链分析帮助找出各作业与产品成本的联系;阐述了价值链在作业成本法中的具体分析步骤,为成本管理提供更准确的依据;从而有利于提高企业的成本优势,形成企业核心竞争力。     

试论按劳分配与按生产要素分配

长期以来,对于分配制度原则的选择,我国经历了从单纯的按劳分配,到按劳分配为主、其他分配形式为辅,再到按劳分配与按生产要素分配相结合这样一个较长的过程。按劳分配是以马克思主义理论为依据的。社会主义初级阶段的基本经济制度决定了我们必须把按劳分配和按要素分配两种不同的分配方式结合起来。按劳分配与按生产要素分配两种分配方式的结合是我国建立社会主义市场经济体制的客观要求。     

城市轨道交通对房地产价值影响研究综述

发展城市轨道交通的核心问题是筹集资金,而轨道交通的建设会促进沿线房地产的增值,如何将轨道交通的这种外部效益转化为内部效益是需要进行研究的课题。通过对国内外学者关于轨道交通引起房地产价值增加的研究成果,以及轨道交通与土地利用综合开发的实例论述,结合我国的发展实际与存在问题,提出了基于轨道交通的土地利用、增值与返还策略。     

The organic industry in Australia: Current and future trends

Accurate information is critical for investment, policy alignment and to support agricultural development. In Australia information relating to the size, growth, current and future value of the organic sector has been incoherent and, in some cases, contradictory. This study seeks to address this gap by synthesising industry and government data with the results of an online quantitative survey as well as a series of in-depth interviews to capture the value added component of the organic industry in Australia. By sub-dividing the total organic industry into thirteen categories which makes for meaningful analysis and interpretation, we aimed to estimate the compound average growth rate, the current value added and future trends in the Australian organic industry. This has resulted in some interesting findings, hence the methodology could potentially serve as a benchmark for the reporting of organic food growth globally. The findings also have important implications for various stakeholders including, growers of organic products, investors, land use policy makers and industry operators.     

Situating the wildlife spectacle: ecofeminism,representation, and polar bear tourism

This paper presents a critical investigation of power relations circulating in promotional materials associated with polar bear tourism in Churchill, Manitoba, Canada. Drawing on precepts of ecofeminism, critical discourse analysis, and the content of cultural texts (websites, souvenirs) produced by tourism operators, businesses, and crown corporations, the study interprets how representations of polar bears re-inscribe regimes of truth that marginalize non-human animal others and are complicit with patriarchal ideologies. Focus in our analysis is placed first, on illustrating the portrayal of “performing spectacle bears” – a socially constructed subjectivity designed to serve the desires of wildlife tourism producers and consumers – and, second, on diagnosing the privileged discourses that work to maintain and normalize this construction, along with the interspecies dynamics they support. In effect, the paper sheds light on the complex and recurrent effects of anthropocentric and instrumentalist orientations in tourism, including their contingency upon masculine systems of value and rationality. The paper also points out the potential of ecofeminist ethics of care for enhancing interspecies relationships in sustainable tourism.     

The Antecedents and Consequences of Travelers' Need for Uniqueness: An Empirical Study of Restaurant Experiences

Dining out at a restaurant is one of the most important parts of travelers' tourism experience. The purpose of this research was to examine the antecedents and consequences of travelers' need for uniqueness (CNFU) in their restaurant experiences. Based on a literature review, three theoretical antecedents (perceived firm innovativeness (PFI), perceived firm uniqueness, and brand prestige) and three theoretical consequences (utilitarian value, hedonic value, and behavioral intentions) were proposed. During this process, it was theorized that consumers' uniqueness-seeking behaviors can be strengthened and/or weakened by three psychological moderators: attention to social comparison information (ATSCI), face consciousness, and materialism. By integrating the theoretical arguments, a structural model was proposed. The proposed model was tested using data collected from 379 travelers who had dined out at a luxury restaurant in the past three months. According to the data analysis results, PFI, perceived firm uniqueness, and brand prestige were all confirmed to be important factors in enhancing CNFU. Furthermore, it was determined that CNFU bears a positive impact on behavioral intentions, an impact that is mediated by perceived value. Lastly, the moderating roles of ATSCI and materialism were found to be significant. In the latter part of this research, managerial implications derived from the data analysis results are discussed.