A nine-cell financial analysis model is used to evaluate the effectiveness of strategies on the economic performance of a home health care agency. Strategies associated with the drivers of economic performance are discussed: volume, unit price, unit costs of resources applied, and quantity of resources applied. 相似文献
The relationship between social and financial performance (CSP – FP) has been a main objective in the literature on business
management, as it would provide an economic justification for the social investment insofar as it contributes to the creation
of value. This relationship has been empirically tested by several authors though without using a theoretical model that sustains
this relationship. The aim of this article is to propose a theoretical model of the process of the creation of value from
the reputation generated by companies, integrating the factors that have been shown to be more relevant in this process from
previous research, in such a way that hypotheses are put forward regarding the existence of this relationship and the factors
that determine it. Finally, an empirical test is performed using the 100 most prestigious companies operating in Spain during
2004. 相似文献
We argue that the recent large increase in deposits’ turnover in many developing countries with high HIV/AIDS prevalence is associated with the spread of the disease. The point is that the need to pay for individual treatments force large‐scale withdrawals of households’ deposits, and that those large withdrawals put the banking industry at risk. In a standard demand‐deposit model where the HIV/AIDS prevalence among depositors is random, we show that (1) the probability of a large‐scale banking failure without a bank run increases as the odds of any prevalence level increases, and (2) it is always optimal to deposit, and thus to accept the risk of banking failure, to maintain long‐term investments in place. 相似文献
This paper investigates the financial market´s perception regarding the effectiveness of the Single Supervisory Mechanism in Europe. Do investors believe that centralized supervision adds value compared to multiple supervision? . Do they feel uncertain about the supervisory role of the ECB? To answer these questions, a sample of 118 European Banks has been used finding that whereas in early dates the market reaction was positive reflecting the expectation of greater stability, it turned negative at the time the scope of the supervision was limited to only a group of banks. As might be expected, the reaction is significantly more negative for the directly supervised entities, anticipating a different and more demanding style of supervision that could lead to higher cost. This negative wealth effect is intensified for banks with higher price-to-book ratios or those located in countries with more developed financial systems and better investor protection. However, solvency and productivity firm indicators or low levels of perceived corruption moderate it. This research not only highlights the doubts and uncertainty of investors about the final applications of the SSM, but it could be also useful for policy makers and regulators in order to achieve a more harmonized supervision that improves the credibility of the systems and promote financial stability.
Blockchain is a distributed ledger technology expected to have significant impacts on the accounting and auditing profession. This study, applicable and timely for both accounting and auditing scholars and practitioners, explores blockchain technology and its main implications for the accounting and auditing profession. The research question addressed in this study is: What are the major themes emerging from academic research and professional reports and websites debating blockchain technology in the accounting and auditing context? A literature review of academic literature and professional reports and websites is performed to identify a taxonomy of emerging themes. The study finds that the most discussed themes in scholarly works and professional sources are governance, transparency and trust issues in the blockchain ecosystem, blockchain‐enabled continuous audits, smart contract applications and the paradigmatic shift in accountants' and auditors' roles. Based on these four themes, practical implications for accountants and auditors on how to approach the blockchain development are provided. Moreover, this study offers suggestions for future research on accounting and auditing in the blockchain era. 相似文献
The main goal of our research is to analyse users’ acceptance of Quick response (QR) code mobile payment systems, considering the population's widespread use of mobile devices. A comprehensive review of the scientific literature has justified the development of a behavioural model that explains intention to use of mobile payment via QR. To this end, the authors have carried out a study through an online survey to a national panel of Internet users. The results show that attitude, innovation and subjective norms are determinants of the future intention to use this technology. The conclusions and implications for management provide alternatives for companies to promote this new business by means of the new technical developments. This paper is a pioneer study of intention to use with mobile payment via QR. Classic variables from the Technology Acceptance Model (TAM), as well as variables from other recent studies, were used as models for this research (compatibility, security, personal innovation and individual mobility). 相似文献
The Web is intrinsically a global medium. Consequently, deciding how a Web site should express potentially culturespecific
content to worldwide visitors is an important consideration in Web site design. In this article, the authors examine some
of the site content characteristics that can lead Web site visitors to an optimal navigation experience, or flow, in a cross-cultural
context. In particular, a cognitive framework focuses on the effect of culture on attitudes toward the site and flow. The
authors suggest that the congruity of a Web site with a visitor’s culture is a site content characteristic that influences
the likelihood of experiencing flow. The authors develop a conceptual model to account for the impact of culture and other
site content characteristics on flow and describe preliminary evidence supporting their model.
David Luna, Ph.D., is an assistant professor of marketing at the University of Wisconsin-Whitewater. His primary interests are in language
processing, the role of language in advertising and electronic marketing, and cross-cultural advertising. His work has been
published or is forthcoming in theJournal of Consumer Research; Journal of Advertising; Journal of Consumer Psychology, Psychology and Marketing; International
Marketing Review; Marketing Science Institute Working Paper Series; and other publications.
Laura A. Peracchio, Ph.D., is a professor of marketing at the University of Wisconsin-Milwaukee. Her primary research interests include understanding
persuasion processes with applications to social marketing, consumer decision making, language processing, and children’s
consumer behavior. She is an associate editor of theJournal of Consumer Research and serves on the Editorial Board of theJournal of Consumer Psychology. Her work has been published in theJournal of Consumer Research, Journal of Marketing Research, Journal of Consumer Psychology, and other publications.
María D. de Juan is a professor of business administration at the University of Alicante (Spain), where she has lectured since 1991. She has
been a lecturer at the University of Florida and at the Southampton Institute (United Kingdom), as well as at several Spanish
business schools. She is the author of theShopping Centre Attraction Towards Consumers, Sales Promotions, andCommercial Distribution: Channels and Retailing. Her articles about distribution and consumer behavior have been published or are forthcoming in several journals and edited
books, including theJournal of Consumer Psychology. She focuses her research on commercial attraction and consumer behavior. 相似文献