The short of it: Investor sentiment and anomalies
AbstractThis study explores the role of investor sentiment in a broad set of anomalies in cross-sectional stock returns. We consider a setting in which the presence of market-wide sentiment is
چکیدهمسئولیت پذیری اجتماعی از جمله مهم ترین عناصر فلسفه وجودی سازمان ها شناخته شده است، به نحوی که اهمیت دادن به رعایت آن توسط سازمان ها در چارچوب نظریه هویت اجتماعی، نه تنها احتمال ارتقاء تعهد سازمانی را به همراه دارد، بلکه رضایت ذینفعان خارج از
کتاب حسابدارى صنعتى مقدماتى
رشتۀ حسابدارى بازرگانى
گروه تحصىلى ادارى مالى
شاخۀ آموزش فنى وحرفه اى
فصل اولشناخت حسابدارى صنعتى (بهاى تمام شده)
فصل دومطبقه بندى عوامل بهاى تمام شده
فصل سومکنترل مواد
با توجه به اینکه کلیه ی آزمون های استخدامی آموزش و پرورش، تامین اجتماعی، شهرداری، بانکها، و... حاوی نمونه سوالات دروس عمومی هستند. در همین راستا، پایگاه اطلاعات علمی ایران برای آمادگی در آزمون های استخدامی اقدام به گرد آوری نمونه سوالات عمومی آزمون
عنوان نمونه پروپوزال مدیریت مالی
بررسی تأثیر نقدینگی سهام بر ارزش سهام شرکت های پذیرفته شده در بورس اوراق بهادار ایران
1-1- بیان مسالهمطالعات بر روی شاخص های نقدشوندگی در اوایل قرن 20 میلادی شروع شد از همان ابتدا این عامل توجه بازارهای مالی
عنوان نمونه پایان نامه کارشناسی ارشد حسابداری
بررسی تاثیر اصلاح اشتباهات و تغییر در حسابداری بر پیشرفت شركت های خصوصی
چكیده:حسابداری یك سیستم اطلاعاتی است كه با فراهم كردن اطلاعات لازم كمك می كند تا سرمایه گذارها، اعتبار دهندگان، مدیران و
همكار گرامی با سلام و احترام !این پرسشنامه جهت انجام پایان نامه کارشناسی ارشد ..... گرایش ..... تهیه گردیده و هدف محقق از این بررسی رابطه اختلالهای یادگیری با عملكرد تحصیلی دانشآموزان دوره ابتدایی است. بنابر این پاسخهای دقیق و با تامل شما، اینجانب
چکیده:در تحقیق حاضر، به بررسی سوئیچ های نوری پرداخته ایم. برای این منظور در ابتدا توضیح مختصری در مورد اساس سوئیچ های نوری و لزوم آنها در قالب فصل مقدمه ارائه می دهیم. در فصول بعدی انواع این سوئیچ ها را بطور مختصر مورد بررسی قرار داده و همچنین بعضی
مقدمه ای بر پردازش تصویردر هر سیستمی و با هر عملکردی برای تصمیم گیری به داده های ورودی احتیاج داریم. این ورودی ها میتوانند از یک سنسور صوتی, سنسور فاصله سنج , سنسور مادون قرمز , میکروفن و با تصاویر ارسالی از یه دوربین باشد.امروزه پردازش تصویر بهترین
مقدمه ای بر دادهکاویدر دو دهه قبل توانايي های فنی بشر در برای توليد و جمع آوری دادهها به سرعت افزايش يافته است. عواملی نظير استفاده گسترده از بارکد برای توليدات تجاری، به خدمت گرفتن کامپيوتر در کسب و کار، علوم، خدمات دولتی و پيشرفت در وسائل جمع
مراحل سیم کشی:
سیمكشی ساختمان چندین مرحله دارد كه ذیلا به آنها اشاره خواهیم كرد1. مشاهده ساختمان و تهیه نقشه شماتیک2. خرطوم گذاری3. تهیه نقشه فنی4. تهیه نقشه (شمای) حقیقی5. سیمكشی6. نصب لوازم7. آزمایش و رفع عیوب احتمالی
به مسیر بستهای كه
شغل چیست؟کلمة شغل غالباً بدون تعریف دقیق مورد استفاده قرار میگیرد. پیش از تعریف شغل لازم است پست توضیح داده شود. پست عبارت است از مجموعهای از کارها وظایف و مسئولیتهایی که یک فرد در یک سازمان به طور منظم انجام میدهد شغل یک یا چند پست کاملاً همسان
Abstract This study explores the role of investor sentiment in a broad set of anomalies in cross-sectional stock returns. We consider a setting in which the presence of market-wide sentiment is combined with the argument that overpricing should be more prevalent than underpricing, due to short-sale impediments. Long-short strategies that exploit the anomalies exhibit profits consistent with this setting. First, each anomaly is stronger (its long-short strategy is more profitable) following high levels of sentiment. Second, the short leg of each strategy is more profitable following high sentiment. Finally, sentiment exhibits no relation to returns on the long legs of the strategies.
آخرین بروزرسانی در دوشنبه, 17 آبان 1395 ساعت 09:56
Assessing the effects of service quality and justice on customer satisfaction and the continuance intention of mobile value-added services: An empirical test of a multidimensional model
Abstract Understanding the antecedents and consequences of customer satisfaction in the mobile communications market is important. This study explores the effects of service quality and justice on customer satisfaction, which, in turn, affects continuance intention of mobile services. Service quality, justice and customer satisfaction were measured by multiple dimensions. A research model was developed based on this multidimensional approach and was empirically examined with data collected from about one thousand users of mobile value-added services in China. Results show that all three dimensions of service quality (interaction quality, environment quality and outcome quality) have significant and positive effects on cumulative satisfaction while only one dimension of service quality (interaction quality) has a significant and positive effect on transaction-specific satisfaction. Besides procedural justice, the other two dimensions of justice (distributive justice and interactional justice) significantly influence both transaction-specific satisfaction and cumulative satisfaction. Furthermore, both types of customer satisfaction have significant and positive effects on continuance intention. Implications for research and practice are discussed.
آخرین بروزرسانی در دوشنبه, 17 آبان 1395 ساعت 00:07
Exploring the impact of communication effectiveness on service quality, trust and relationship commitment in IT services
Abstract Most firms today are served by specialized IT service providers for the development and maintenance of their business information systems. During the IT service encounter, service providers and clients interact throughout the project, exchanging information, sharing knowledge and making critical decisions. From the IT service provider's viewpoint, it is important to raise the level of clients’ relationship commitment during this service encounter as their business continuity depends upon clients assessment. Intuitively, effective communication and effective service quality, mediated by trust, are critical factors in raising the level of relationship commitment. This study proposes an empirical model consisting of four critical antecedents of relationship commitment (communication effectiveness, technical service quality, functional service quality and trust) and then tests the model using data points solicited from two global firms. Study results revealed that trust is a strong mediator for relationship commitment while functional, rather than technical, service quality is a stronger mediator in forming the clients’ trust.
نوع مقالهعلمی پژوهشی/مقاله بیس
نويسنده/مترجمPark et al
سال انتشارپنج شنبه, 30 آبان 2012
منبع/ژورنالInternational Journal of Information Management
Factors affecting the adoption of Internet banking in Tunisia: An integration theory of acceptance model and theory of planned behavior
Abstract This paper examines empirically the factors that affect the adoption of Internet banking by Tunisian bank customers. As base model, we use the technology acceptance model (TAM) and theory of planned behavior (TPB). The model employs security and privacy, self efficacy, government support, and technology support, in addition to perceived usefulness, perceived ease of use, attitude, social norm, perceived behavior control and intention to use Internet banking. Structural equation modeling is employed to examine the inter-correlations among the proposed constructs. A survey involving a total of 284 respondents is conducted and confirmatory factor analysis was used to determine the measurement efficacies. Theoretically, this study confirms the applicability of the TAM model and TPB in predicting Internet banking adoption by Tunisian bank customers. The results allow banks' decision makers to develop strategies that can encourage the adoption of Internet banking. Banks should improve the security and privacy to protect consumers' personal and financial information, which will increase the trust of users. Government should also play a role to support bank industry by having a clear and solid law on this will ensure that customers are more confident for using Internet banking, ensuring a better Internet infrastructure and helps them to encourage users to use Internet banking. Lastly, Tunisian Banks should focus on those clients who already have a home PC, access Internet and more educated and younger since they are the most likely to adopt Internet banking.
A study on factors that affect users’ behavioral intention to transfer usage from the offline to the online channel
Abstract Increasingly more service providers offer both offline and online services simultaneously, but consumers still seem to prefer using offline services rather than online ones. Our research focuses on factors that influence users’ intention to transfer their usage from the offline to the online channel that offer similar services. Drawing on the valence framework and prior research related to habit, innovativeness, and Internet experience, we propose a research model that incorporates motivators and inhibitors of usage transfer from both the offline and online channels. Using banking services in China as the research context, our study reveals that innovativeness in new technology and relative benefit have positive effects on users’ intention to transfer usage. Conversely, habits that consumers form in the offline channel have a negative effect on the intention to transfer usage. Moreover, our findings indicate that Internet experience moderates the relationship between relative benefit and consumers’ intention to transfer usage from offline to online services. These results provide a better understanding of consumers’ usage-transfer behavior and offer suggestions to providers in boosting their consumers’ use of online services.
Factors influencing Internet shopping value and customer repurchase intention
Abstract This research empirically examines the effect of various Internet shopping site qualities on the utilitarian and hedonic values of Internet shopping. The influence of the perceived level of Internet shopping value on customer satisfaction and repurchase intention is also investigated. We perform structural equation analysis with a sample of 293 observations consisting of two different income groups (workforce and student). Our results show that while system and service qualities are critical factors affecting utilitarian shopping value, information and service qualities are the factors most closely associated with hedonic shopping value. These findings suggest that service quality plays a significant role in increasing both utilitarian and hedonic shopping values. Our results also show that the impact of quality factors on Internet shopping values and subsequent repurchase intention differs across the two income groups.
آخرین بروزرسانی در پنج شنبه, 13 آبان 1395 ساعت 17:26
The relationship of operational innovation and financial performance—A critical perspective
Abstract Operations management designs, schedules, and controls organizational processes to increase productivity by using methods such as Just-in-Time (JIT)/Lean Manufacturing, Total Quality Management (TQM) or Environmental Management Systems (EMS). Following implementation, managers generally want to determine the impact of such operational innovations on firm performance. Past studies analyzed financial ratios to prove the usefulness of the operational methods; however, findings are mixed. While some reported positive relationships between operational innovations and financial performance, others found no or inconsistent relationships. Motivated to uncover explanations for said inconsistencies, this paper takes a critical look at the appropriateness of the profitability ratios Return on Asset (ROA), Return on Equity (ROE) and Basic Earning Power (BEP) in determining the impact of a given operations strategy on firm performance. Focusing on JIT/Lean Manufacturing, the relationship between these ratios and inventory management ratios is analyzed. Fixed-effect regression shows that no consistent relationship between ROA, ROE, BEP and inventory management ratios exists. This result may be explained, as the profitability of a firm is affected by at least two factors: results from its operations, and how these are financed (e.g. usage of cheap debt, which enhances profitability). This paper suggests that the impact of an individual operations strategy is difficult to isolate from other firm activities, such as its financial management. Hence, profitability ratios such as ROA, ROE and BEP that aggregate all of a firm's activities may not be suitable metrics to determine the effect of JIT/Lean Manufacturing methods on financial firm performance.
آخرین بروزرسانی در چهارشنبه, 12 آبان 1395 ساعت 21:24
Effects of e-CRM on customer–bank relationship quality and outcomes: The case of Thailand
This research examines and measures the outcomes of electronic customer relationship management (e-CRM) system implementation in the Thai banking industry from customers' perspectives. Because most e-CRM implementations cannot be directly seen or recognised by customers, a literature review and interviews with experts in the Thai banking industry were used to develop a new construct called ‘customer-based service attributes’ to measure e-CRM outcomes from customers' perspectives. A full-scale field survey of 684 customers of Thai commercial banks was then conducted. A service attribute model and a model that combined relationship quality and outcome were constructed, and their validity and reliability was confirmed. Analysis of the results by using structural equation modelling (SEM) illustrated that e-CRM implementation has a statistically significant positive relationship with customer-based service attributes and with the quality and outcome of customer–bank relationships as well as an indirect effect on relationship quality and outcome through customer-based service attributes.
CSR and customer loyalty: The roles of trust, customer identification with the company and satisfaction
Abstract Corporate social responsibility (CSR) has become a crucial construct in hospitality companies. One of the main reasons is due to the idea that CSR influence consumer loyalty. This paper presents a model of influence of CSR on hotel customer loyalty by simultaneously including trust, customer identification with the company and satisfaction as mediators by showing the direct and indirect effects among these constructs. In the proposed model, loyalty is indirectly affected by perceived CSR, via the mediation of trust, identification and satisfaction. Empirical testing using a survey of Spanish hotel consumers confirms most of our hypothesized effects except the effect of customer trust on customer identification with the company. Finally, managerial implications and limitations of our findings are discussed.
The relationship between CRM, RM, and business performance: A study of the hotel industry in Taiwan
Abstract This study aims to investigate the implementation of customer relationship management (CRM) and its effect on relationship marketing (RM) and business performance, through an analysis of the hotel industry in Taiwan. A survey on hotels, including general and tourist hotels, and bed and breakfasts (B&Bs) was conducted, and a total of 560 questionnaires were returned. The results showed that implementing CRM has a significant and positive influence on the RM effect, positively affecting business performance for both hotels and B&Bs. However, a comparison of the influential paths of relationship models between hotels and B&Bs showed that, for hotels, the Internet service and customer support functions of the CRM strategy are the main sources of influence on the RM effect and business performance, whereas for B&Bs, the marketing support function of the CRM strategy alone influences the RM effect and business performance. To achieve higher performance, the different types of hotel enterprises should understand their main advantage before implementing key CRM strategies.
آخرین بروزرسانی در سه شنبه, 11 آبان 1395 ساعت 18:02
Examining the role of advertising and sales promotions in brand equity creation
Abstract This study explores the relationships between two central elements of marketing communication programs — advertising and sales promotions — and their impact on brand equity creation. In particular, the research focuses on advertising spend and individuals' attitudes toward the advertisements. The study also investigates the effects of two kinds of sales promotions, monetary and non-monetary promotions. Based on a survey of 302 UK consumers, findings show that the individuals' attitudes toward the advertisements play a key role influencing brand equity dimensions, whereas advertising spend for the brands under investigation improves brand awareness but is insufficient to positively influence brand associations and perceived quality. The paper also finds distinctive effects of monetary and non-monetary promotions on brand equity. In addition, the results show that companies can optimize the brand equity management process by considering the relationships existing between the different dimensions of brand equity.
آخرین بروزرسانی در سه شنبه, 11 آبان 1395 ساعت 17:28
Knowledge sharing, innovation and firm performance
This study investigates the quantitative relationship between knowledge sharing, innovation and performance. Based on the literature review, we develop a research model positing that knowledge sharing not only have positive relationship with performance directly but also influence innovation which in turn contributes to firm performance. This model is empirically tested using data collected from 89 high technology firms in Jiangsu Province of China. It is found that both explicit and tacit knowledge sharing practices facilitate innovation and performance. Explicit knowledge sharing has more significant effects on innovation speed and financial performance while tacit knowledge sharing has more significant effects on innovation quality and operational performance.
آخرین بروزرسانی در دوشنبه, 10 آبان 1395 ساعت 23:10
Abstract Innovation is broadly seen as an essential component of competitiveness, embedded in the organizational structures, processes, products and services within a firm. The objective of this paper is to explore the effects of the organizational, process, product and marketing innovations on the different aspects of firm performance, including innovative, production, market and financial performances, based on an empirical study covering 184 manufacturing firms in Turkey. A theoretical framework is empirically tested identifying the relationships amid innovations and firm performance through an integrated innovation-performance analysis. The results reveal the positive effects of innovations on firm performance in manufacturing industries.
آخرین بروزرسانی در دوشنبه, 10 آبان 1395 ساعت 20:49