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This research aims to understand the performance of purchasing social responsibility (PSR) through moderating effect of purchasing strategic integration. The results show that PSR directly influences purchasing performance, while the relationship between PSR and purchasing performance is partially mediated by organizational learning. Moreover, strategic integration negatively moderates the relationship between PSR and purchasing performance. This study suggests that the adoption of PSR affects the operations of both buyers and suppliers in a supply chain that further encourage organizational learning and increases purchasing efficiency. The results also show that organizations may realize this effect of PSR practices but may focus on other purchasing practices, which affects purchasing performance. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   
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Corporate social responsibility involves various economic and social issues. This case presents a dilemma of the trade‐off between economic benefits to shareholders and social benefits to other stakeholders. To respond to recent flat sales growth, as well as serious needs for cost reduction and meeting analysts' expectations, Homewonder Manufacturing Ltd. is considering a strategic plan to expand into Asia. To facilitate this plan, the CEO of the company proposed offshoring and outsourcing some business operations, as well as downsizing the company's current social programs. Various stakeholders will be affected by this plan. This case analysis requires an integration of the shareholder and stakeholder theories of the firm. It provides opportunities for students to consider whether relationships with other stakeholders are a salient corporate strategic concern, and perform costs and benefits analyses arising from this dilemma.  相似文献   
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This instructional case describes a situation in which revenues include both a fixed and variable component. The situation illustrated is common among nonprofits that have sponsor/donor revenues as well as client‐service revenues. The case provides students with an opportunity to explore cost–volume–profit relationships in greater depth than usual textbook illustrations and reinforces their understanding of the important link between revenues, costs and activities, and how all these relationships connect to strategy.  相似文献   
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Whether firms with more alliance experience perform better than those with less and whether the alliance strategy interacts with diversification strategy to shape firm performance are two critical but underexplored questions. To address these queries, this study develops a three‐level sigmoid framework built upon a marginal analysis that contrasts alliance benefits and alliance costs, and considers the moderation of diversification that often closely works with the alliance in shaping firm performance. Empirical results obtained from firms in two alliance‐populated industries support first that the alliance experience‐performance relationship is S‐shaped in that the linkage is negative to alliance novices, positive to alliance experts, and negative again to alliance overusers; and second, that the shape of this sigmoid curve varies systematically between high‐ and low‐diversified firms. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   
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Mountain City Transit (MCT) is a short in‐class case based on a real‐life city transit department, a context with which students are very familiar. The case allows three delivery options for instructors. A first option is for instructors to use the case to introduce various elements of management control—the case is rich, thereby allowing students to identify multiple issues facing the organization. As a second option, instructors can use it as a performance management case wherein students build a balanced scorecard and receive a completed strategy map to analyze. As a third delivery option, the case can be used twice during the course, both to introduce management control and to discuss performance measurement. Students will also discuss real life implementation challenges that MCT and other organizations face.  相似文献   
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Although prior research has examined the linkage between strategic orientation and new product performance, existing empirical evidence suggests exploration of the effects of a firm's internal factors on this linkage is required. This study aims to fill the marketing literature gap by addressing how technological capability moderates the strategic orientation‐new product performance relationship. This study measures new product performance as a two‐dimensional construct to avoid the oversimplified bias. Research hypotheses are tested using a sample of 121 information system product projects and a hierarchical regression approach is utilized. Results show that (a) technological capability strengthens the market orientation‐performance relationship and (b) technological capability affects the financial performance effects of market and technology orientations via market performance. Copyright © 2014 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   
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Previous empirical studies examining the direct relationship between rational strategic planning and firm performance have produced contradictory results. Therefore, in order to better understand the nature of this relationship, it is important to take into consideration the role of some mediating and moderating variables. We take into account this aspect by testing the mediating role of employee strategic alignment in the rational strategic planning–firm performance relationship. Based on a quantitative empirical study conducted among 372 European firms, we find that employee strategic alignment is a full mediator in this relationship. We then discuss the theoretical contributions and practical implications of our study. Copyright © 2013 ASAC. Published by John Wiley & Sons, Ltd.  相似文献   
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L'histoire de La Chevrotière est celle du développement d'une coopérative agricole en milieu rural québécois. Fondée en 1925, la coopérative La Chevrotière a connu une croissance contrôlée en étant à l'affût d'occasions d'affaires correspondant à son orientation de développement, pour et par le milieu agricole régional. Ses principaux secteurs d'activité étaient ceux de la machinerie agricole et de l'approvisionnement de la ferme. Par la suite, La Chevrotière a étendu ses activités aux secteurs de la production porcine, du fromage et de la transformation du lait (beurre et crème glacée). La coopérative emploie aujourd'hui 738 personnes. Le cas se déroule le 9 janvier 2006, lors d'une réunion du conseil d'administration ayant pour objet l'analyse des résultats financiers de l'exercice terminé le 31 décembre 2005, la révision du plan stratégique triennal et l'approbation du budget de fonctionnement pour le prochain exercice. C'est la première fois en dix ans que la coopérative n'a pas atteint ses objectifs financiers. De plus, les membres du conseil d'administration doivent choisir, parmi trois projets d'investissement majeurs, lequel s'arrime le mieux à leur plan stratégique triennal. Nota: Une version anglaise de ce cas ainsi que les notes d'enseignement en français et en anglais sont également disponibles. Les notes d'enseignement relatives aux cas didactiques ne sont pas publiées dans la revue mais sont mises à la disposition des abonnés qui sont membres à part entière de l'ACPC, dans une zone du site Web de l'ACPC protégée par un mot de passe. Rendez‐vous à l'adresse https://www.caaa.ca/fr/publications-et-recherche/perspectives-comptables-pc/notes-p%C3%A9dagogiques/ pour pouvoir consulter ces notes. The “La Chevrotière” case tells the story of the development of a food co‐operative ("Co‐op") located in rural Quebec. Founded in 1925, the La Chevrotière Co‐operative has enjoyed regular growth by pursuing business opportunities aligned with the Co‐op's path of development ‐ for and by means of regional agriculture. Initially, its two main sectors of activities were farm machinery and agricultural supplies. With time, La Chevrotière has extended its activities to include pork production, cheese making, and milk processing (butter and ice cream). Today, the Co‐op has a staff of 738. The case unfolds on January 9, 2006, during a board of directors meeting whose purpose is to analyze the financial results of the period ended December 31, 2005; to review the three‐year strategic plan; and to approve the operating budget for the next period. This is the first time in 10 years that the Co‐op has not attained its financial objectives. Moreover, the members of the board of directors must take a hard look at three major investment projects and choose the one which fits in best with their three‐year strategic plan.  相似文献   
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