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Market share and market size variances are typically included in cost and managerial accounting texts in the discussion on sales variances. Shank and Churchill (1977) introduced a widely-adopted methodology wherein these variances are equal to the sales quantity variance, with the sales mix variance accounting for the entire variation in sales mix. Hirsch (1988) treats multiple products differently than Shank and Churchill (1977) and offers an alternative formulation for analyzing market share and market size variances. This paper compares the two variance formulations and demonstrates that the market share and market size variances under the Hirsch formulation more realistically reflect changes in market share and market size. As a result, the variances under the Hirsch formulation are more useful for managerial decision-making. 相似文献
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We show risk exposures and premiums associated with the Chen, Roll, and Ross (1986) risk factors change over time and depend on stock market and business cycle condition. Findings also indicate that factor risk premiums change sign between January and non-January, especially during bull markets. These findings serve as a caveat for portfolio managers who allocate assets to match desired exposures to key macroeconomic risk factors. 相似文献
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Pawan S. Budhwar Saud AlYahmadi Yaw Debrah 《International Journal of Training and Development》2002,6(3):198-215
This study explores the scenario of human resource development (HRD) in the Sultanate of Oman. The investigation was conducted with the help of a questionnaire survey in stateowned enterprises (SOEs). The research findings highlight an increased emphasis on HRD initiatives at a national level in Omani firms. There is a significant degree of awareness among the top managers regarding the benefits of a strategic approach to HRD. Despite all this, the implementation of HRD programmes has not been particularly successful. This is because the state has not been able to develop the skills and competencies of the Omani workforce to the levels required under the sixth national five–year plan. The article makes a number of recommendations in this regard. It also highlights key research areas for further examination. 相似文献
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Quality & Quantity - Youth participation in political matters has gained attention among people around the globe where youth involvement in certain political activities has been witnessed (of... 相似文献
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Triplett Russell Chatterjee Chiradip Johnson Christopher K. Ahmed Parvez 《International Advances in Economic Research》2019,25(2):195-208
International Advances in Economic Research - When faced with the fear of low-quality tap water, households are motivated to seek out and use alternatives. This study investigated the role of... 相似文献
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Abstract A general expression for moments of order statistics of positive and negative orders from Weibull distribution has been obtained and the result has been utilized to establish two identities. 相似文献
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This case provides students the opportunity to apply strategic variance analysis (SVA) methodology in analyzing the performance changes realized in an airline merger. The U.S. Airways–America West merger provides an example of a complex, strategic action that simultaneously impacts firm size, unit pricing and costs, efficiency, and capacity for the combining airlines. This merger provides a rich example for the analysis since it combines U.S. Airways, a higher cost network airline that is geographically focused on the Eastern U.S., with America West, a low cost airline operating primarily along the Western U.S. The case includes merger and acquisition (M&A) theory discussing market power vs. efficiency motives for mergers and discusses the role of the U.S. Department of Justice and Federal Trade Commission in evaluating M&As and their impact on markets. The case asks students to serve as consultants applying the SVA methodology to the past U.S. Airways–America West merger and provide conclusions. 相似文献
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Kazi Tanvir Mahmud Asif Parvez David Hilton G. M. Shamsul Kabir Ishraat Saira Wahid 《International Journal of Training and Development》2014,18(4):282-290
The policy of providing microcredit and skill training to poor agricultural workers in developing countries is well‐established. In this study, an attempt has been made to assess the effectiveness of the training part of that policy. BRAC (formerly the Bangladesh Rural Advancement Committee), the largest non‐governmental organization in Bangladesh, is making efforts to alleviate poverty by providing microcredit and relevant training to landless and marginal borrowers, who have less than 1.5 acres of land, in order to enhance their standard of living. The study aims to assess the effects of BRAC's training programs on the recipients' total household expenditure. Primary data were collected from female borrowers who participated in the microcredit programs of BRAC and these data reflect the key role women play in agricultural work and the lack of research on their status. The study shows that the training provided to the borrowers failed to create any significant impact on their household expenditure because only a small percentage of borrowers received training and the duration of the training was limited (on average three days per person). Moreover, many of those who received training experienced only a modest income effect. The findings are important not just for the practical purpose of influencing policies for reducing poverty in Bangladesh but also for their contribution to the understanding of the effectiveness of training. The existing literature is concerned mainly with the effectiveness of training in the context of business and other organizations in developed countries. Research on the effectiveness of training in developing countries, particularly in alleviating poverty, is less evident. Moreover, the present research is also exceptional as it focuses only on female trainees. 相似文献
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We examine the performance of enhanced index and quantitative equity funds. Both types of funds use quantitative models in investment selection. Enhanced index funds set an explicit objective to outperform a benchmark index. Proponents of quantitative funds argue that their management style takes human emotions out of the investment decision‐making process and leads to more objective stock selection. We find evidence of outperformance by quantitatively managed growth funds, especially those investing in small cap stocks. 相似文献