簡介：?2010MACMILLANPUBLISHERSLTD1479–1110JOURNALOFRETAILDIFFERENCESWEREALSONOTICEDAMONGSEVERALAGEGROUPSOVERALL,THECORRESPONDENCEABELDUARTEALONSOUNIVERSITYOFWESTERNSYDNEY,SCHOOLOFMANAGEMENT,LOCKEDBAG1797,PENRITHSOUTHDC,NSW1797,AUSTRALIAEMAILADUARTEALONSOUWSEDUAU?2010MACMILLANPUBLISHERSLTD1479–1110JOURNALOFRETAILLEISUREPROPERTYVOL9,3,231–246INFLUENCEOFKITCHENDESIGNONCONSUMERS’EATINGOUTEXPERIENCE233KNOWLEDGEINDIFFERENTDIMENSIONSOFTHEDININGEXPERIENCEISVERYLIMITEDONEASPECTTHATHASBEENIGNOREDINTHECONTEMPORARYHOSPITALITY,CONSUMERBEHAVIOURANDRELATEDLITERATURECONCERNSCONSUMERS’VIEWSONKITCHENDESIGN,INCLUDINGVIEWSREGARDINGOPENVERSUSCLOSEDKITCHENSTYLEMOREOVER,ALTHOUGHACCORDINGTONEWSANDREPORTSTHEPOPULARITYOFOPENKITCHENSTYLEINMANYRESTAURANTANDOTHERHOSPITALITYSCENARIOSCONTINUESORCOULDEVENBEONTHEINCREASE,THISASPECTCONTINUESTOBEOVERLOOKEDFROMANACADEMIC,EVENAPRACTITIONER/INDUSTRYPERSPECTIVETHEPRESENTSTUDYSEEKSTOINCREASETHEKNOWLEDGEOFTHISDIMENSION,EXPLORINGCONSUMERS’VIEWSONSEVERALELEMENTSPERTAININGTOOPENVERSUSCLOSEDRESTAURANTKITCHENSTYLEOVERALL,THESTUDYATTEMPTSTOIDENTIFYTHEEXTENTTOWHICHCONSUMERSMAYAGREEWITHSTATEMENTSTHATINCLUDETHEFOLLOWINGOPENKITCHENSARECLEANERTHANCLOSEDKITCHENSFOODWILLBEPREPAREDMORECAREFULLYINOPENKITCHENSKITCHENSTAFFWILLAPPEARNEATERINANOPENKITCHENCONSUMERSFEELMUCHSAFERWHENTHEYEATFOODTHATISPREPAREDINANOPENKITCHENWHETHERTHEENTERTAINMENTFACTORTHATARISESINOPENKITCHENSETTINGSISOFANYIMPORTANCETOCONSUMERSNEWCONSUMERINFORMATIONCONCERNINGTHESTATEMENTSORTHREADSABOVECOULDBENEFITTHEHOSPITALITY/RESTAURANTSECTOR,ATTHEVERYLEASTINASSISTINGWITHCONSUMERGROUPSEGMENTATIONEFFORTSNEWKNOWLEDGECOULDALSOBEOFUSETOCONSUMERSINIDENTIFYINGTHEPREFERENCEANDIMPORTANCE,ORLACKTHEREOF,OFOPENKITCHENDESIGNAMONGRESTAURANTPATRONS,INTURNHELPINGTHEMCONSUMERSMAKEPURCHASE/CONSUMPTIONDECISIONSFORBUSINESSDEVELOPMENTAGENCIES,NEWORADDEDKNOWLEDGEABOUTTHETHREADSABOVECOULDALSOBEOFUSEINTHEIREFFORTSTOASSISTBUSINESSOPERATORSSUCHSCENARIOMAYPARTICULARLYAPPLYTOTHOSEOPERATORSWHOLACKRESOURCES,FOREXAMPLE,INTHECASEOFFAMILYORINDIVIDUALLYOWNEDRESTAURANTS,INAREASTHAT,ASMAYBETHECASEOFOPENVERSUSCLOSEDKITCHENSTYLE,COULDPOTENTIALLYENCOURAGEMORERESTAURANTPATRONAGELITERATUREREVIEWPARTOFTHECONTEMPORARYHOSPITALITYLITERATURESUGGESTSTHATTHEWAYMANYRESTAURANTOPERATIONSAREDESIGNEDCANBECRITICALFORTHEIRLONGTERMSURVIVALWITHREGARDTOHOTELRESTAURANTS,FOREXAMPLE,STIPANUK2006REFERSTOTHECASEOFONE‘SUBURBANHYATTREGENCY’P446TOILLUSTRATETHEPOTENTIALFORSUCCESSWHENSERIOUSCONSIDERATIONISGIVENTOBASICDESIGNASPECTSREFERRINGTOTHEHYATTREGENCY’SCASE,STIPANUK2006EXPLAINSTHAT‘THERESTAURANTISHIGHLYSUCCESSFULINPARTBECAUSEITOFFERSDIFFERENTMOODSFORBREAKFASTORDINNER,FORFAMILYGROUPSORCOUPLES,ANDFORINFORMALMEALSORSPECIALOCCASIONDINNERS’P447STIPANUK’S2006ARGUMENTALSOILLUSTRATESTHEIMPORTANCEOFFLEXIBILITY,CONTINUOUSIMPROVEMENT,DEVELOPMENT,INNOVATION,ASWELLASATTENTIONTODETAILANDTODIFFERENTCONSUMERSEGMENTSWHILETHEREISLITTLEDOUBTTHATRESTAURANTDESIGNCANBEAVITALCOMPONENTFORHOSPITALITY/RESTAURANTESTABLISHMENTS,OTHERASPECTSTHAT

簡介：SEEDISCUSSIONS,STATS,ANDAUTHORPROFILESFORTHISPUBLICATIONATHTTPS//WWWRESEARCHGATENET/PUBLICATION/30523083PRACTICEDEVELOPMENTSINBUDGETINGANOVERVIEWANDRESEARCHPERSPECTIVEARTICLEINJOURNALOFMANAGEMENTACCOUNTINGRESEARCHMAY2003DOI102139/SSRN410544CITATIONS161READS4,9593AUTHORS,INCLUDINGSTEPHENCHANSENNAVALPOSTGRADUATESCHOOL16PUBLICATIONS429CITATIONSSEEPROFILEDAVIDOTLEYLANCASTERUNIVERSITY54PUBLICATIONS4,101CITATIONSSEEPROFILEALLINTEXTREFERENCESUNDERLINEDINBLUEARELINKEDTOPUBLICATIONSONRESEARCHGATE,LETTINGYOUACCESSANDREADTHEMIMMEDIATELYAVAILABLEFROMDAVIDOTLEYRETRIEVEDON03MAY201696HANSEN,OTLEY,ANDVANDERSTEDEJOURNALOFMANAGEMENTACCOUNTINGRESEARCH,2003ONMORETRADITIONALISSUESLIKEPARTICIPATIVEBUDGETING2SECOND,THETWOCONFLICTINGDEVELOPMENTSILLUSTRATETHATFIRMSFACEACRITICALDECISIONREGARDINGBUDGETINGMAINTAINIT,IMPROVEIT,ORABANDONITOURDISCUSSIONHASTWOOBJECTIVESFIRST,WEDEMONSTRATETHELEVELOFCONCERNWITHBUDGETINGINPRACTICE,SUGGESTINGITSPOTENTIALFORCONTINUEDSCHOLARLYRESEARCHSECOND,WEWISHTORAISEACADEMICS’AWARENESSOFAPPARENTDISCONNECTSBETWEENBUDGETINGPRACTICEANDRESEARCHWEIDENTIFYAREASWHEREPRIORRESEARCHMAYAIDTHEPRACTITIONERSAND,CONVERSELY,USETHEPRACTITIONERS’INSIGHTSTOSUGGESTAREASFORRESEARCHINTHESECONDSECTION,WEREVIEWSOMEOFTHEMOSTCOMMONCRITICISMSOFBUDGETSINPRACTICETHETHIRDSECTIONDESCRIBESANDANALYZESTHEMAINTHRUSTOFTWORECENTPRACTICELEDDEVELOPMENTSINBUDGETINGINTHEFOURTHSECTION,WEPLACETHESETWOPRACTICEDEVELOPMENTSINARESEARCHCONTEXTANDSUGGESTRESEARCHTHATMAYBERELEVANTTOTHEPRACTITIONERSTHEFIFTHSECTIONTURNSTHETABLESBYUSINGTHEPRACTITIONERINSIGHTSTOOFFERNEWPERSPECTIVESFORRESEARCHINTHESIXTHSECTION,WECONCLUDEPROBLEMSWITHBUDGETINGINPRACTICETHEUBIQUITOUSUSEOFBUDGETARYCONTROLISLARGELYDUETOITSABILITYTOWEAVETOGETHERALLTHEDISPARATETHREADSOFANORGANIZATIONINTOACOMPREHENSIVEPLANTHATSERVESMANYDIFFERENTPURPOSES,PARTICULARLYPERFORMANCEPLANNINGANDEXPOSTEVALUATIONOFACTUALPERFORMANCEVISAVISTHEPLANDESPITEPERFORMINGTHISINTEGRATIVEFUNCTIONANDLAYINGTHEBASISFORPERFORMANCEEVALUATION,BUDGETARYCONTROLHASMANYLIMITATIONS,SUCHASITSLONGESTABLISHEDANDOFTRESEARCHEDSUSCEPTIBILITYTOINDUCEBUDGETGAMESORDYSFUNCTIONALBEHAVIORSHOFSTEDE1967ONSI1973MERCHANT1985BLUKKA1988ARECENTREPORTBYNEELYETAL2001,DRAWNPRIMARILYFROMTHEPRACTITIONERLITERATURE,LISTSTHE12MOSTCITEDWEAKNESSESOFBUDGETARYCONTROLAS1BUDGETSARETIMECONSUMINGTOPUTTOGETHER2BUDGETSCONSTRAINRESPONSIVENESSANDAREOFTENABARRIERTOCHANGE3BUDGETSARERARELYSTRATEGICALLYFOCUSEDANDOFTENCONTRADICTORY4BUDGETSADDLITTLEVALUE,ESPECIALLYGIVENTHETIMEREQUIREDTOPREPARETHEM5BUDGETSCONCENTRATEONCOSTREDUCTIONANDNOTVALUECREATION6BUDGETSSTRENGTHENVERTICALCOMMANDANDCONTROL7BUDGETSDONOTREFLECTTHEEMERGINGNETWORKSTRUCTURESTHATORGANIZATIONSAREADOPTING8BUDGETSENCOURAGEGAMINGANDPERVERSEBEHAVIORS9BUDGETSAREDEVELOPEDANDUPDATEDTOOINFREQUENTLY,USUALLYANNUALLY10BUDGETSAREBASEDONUNSUPPORTEDASSUMPTIONSANDGUESSWORK11BUDGETSREINFORCEDEPARTMENTALBARRIERSRATHERTHANENCOURAGEKNOWLEDGESHARINGAND12BUDGETSMAKEPEOPLEFEELUNDERVALUED2FOREXAMPLE,INTHEIRREVIEWOFNEARLY2,000RESEARCHANDPROFESSIONALARTICLESINMANAGEMENTACCOUNTINGINTHE1996–2000PERIOD,SELTOANDWIDENER2001DOCUMENTSEVERALAREASOF‘‘FIT’’AND‘‘MISFIT’’BETWEENPRACTICEANDRESEARCHTHEYDOCUMENTTHATMORERESEARCHTHANPRACTICEEXISTSINTHEAREAOFPARTICIPATIVEBUDGETINGANDSTATETHAT‘‘THISTOPICAPPEARSTOBEOFLITTLECURRENT,PRACTICALINTEREST,BUTCONTINUESTOATTRACTRESEARCHEFFORTS,PERHAPSBECAUSEOFTHEINTERESTINGTHEORETICALISSUESITPRESENTS’’SELTOANDWIDENER2001ALSODOCUMENTVIRTUALLYNORESEARCHONACTIVITYBASEDBUDGETINGONEOFTHEPRACTICELEDDEVELOPMENTSWEDISCUSSINTHISPAPERANDPLANNINGANDFORECASTING,ALTHOUGHTHESEAREASHAVEGROWNINPRACTICECOVERAGEEACHYEARDURINGTHE1996–2000PERIOD

簡介：2010INTERNATIONALSUMMERCONFERENCEONASIAPACIFICBUSINESSINNOVATIONSERVICEQUALITYISPOSITIVELYRELATEDTOBEHAVIORALINTENTIONS,CUSTOMERSATISFACTIONISPOSITIVELYRELATEDTOBEHAVIORINTENTIONSSIMILARLY,CUSTOMERSATISFACTIONWORKSASMEDIATORBETWEENSERVICEQUALITYANDBEHAVIORINTENTIONSOFTHECUSTOMERSTHEMODELISTESTEDINANEMPIRICALSTUDYWITHDATAFROMASURVEY243ASIAN,EUROPEANANDAMERICANCUSTOMERSWHOWERESTAYINGATLUXURYANDMEDIUMSIZEHOTELINNEPALREGARDINGWITHQUALITYMANAGEMENT,120EMPLOYEESWERETAKENASSAMPLEUNDERLUXURYANDMEDIUMSIZEHOTELSINNEPALCONSIDERINGDIFFERENTDIMENSIONSOFQUALITYMANAGEMENTFINDINGSAMONGFOURHYPOTHESES,SERVICEQUALITYHASPOSITIVELYASSOCIATEDWITHBEHAVIORINTENTIONSOFTHECUSTOMERINTHEHOTELSERVICEQUALITYHASNOTRELATIONSHIPWITHCUSTOMERSATISFACTIONCUSTOMERSATISFACTIONHASNOTDIRECTRELATIONSHIPWITHBEHAVIORINTENTIONSOFTHECUSTOMERBUTCUSTOMERSATISFACTIONHASWORKEDASMEDIATORBETWEENCUSTOMERSERVICEQUALITYANDBEHAVIORINTENTIONSOFTHECUSTOMERINTHEHOTELINDUSTRYRESEARCHLIMITATIONS/IMPLICATIONSFUTURERESEARCHSHOULDCONSIDERONAGE,GENDER,ANDNATIONALITYAFFECTTHESERVICEQUALITYANDSATISFACTIONANDBEHAVIORINTENTIONSOFTHECUSTOMERINTHEHOTELINDUSTRYORIGINALITY/VALUETHERESEARCHPROVIDESVALUABLEINSIGHTSINTOQUALITYMANAGEMENTDIMENSION,SERVICEQUALITYDIMENSION,CUSTOMERSATISFACTIONANDTHEIRBEHAVIORINTENTIONSKEYWORDSQUALITYMANAGEMENT,SERVICESQUALITY,CUSTOMERSATISFACTION,LADHARI,2009THEREISSTRONGEVIDENCEINACADEMICRESEARCHTHATSUPPORTSSERVICE2010INTERNATIONALSUMMERCONFERENCEONASIAPACIFICBUSINESSINNOVATIONP98TERZIVOSKI2007DESCRIBESTOTALQUALITYMANAGEMENTTQMISANEWWAYOFTHINKINGABOUTTHEMANAGEMENTOFTHEORGANIZATIONSANDCOMPREHENSIVEWAYTOIMPROVETOTALORGANIZATIONPERFORMANCEANDQUALITYP415QUALITYMANAGEMENTINCLUDESLEADERSHIP,PEOPLEMANAGEMENT,CUSTOMERFOCUS,STRATEGICPLANNING,INFORMATIONANALYSIS,PROCESSMANAGEMENTTERZIVOSKI,2007ANDEMPOWERMENTERSTAD,1997MEHRAETAL2001IDENTIFIEDFIVEELEMENTOFQUALITYMANAGEMENTWHICHINCLUDESHUMANRESOURCEMANAGEMENT,MANAGEMENTSTRUCTURE,QUALITYTOOLS,SUPPLIERSUPPORT,ANDCUSTOMERORIENTATIONREGARDINGWITHQUALITYIMPROVEMENT,MEHRAETAL2001SHOWFOURAREASOFQUALITYIMPROVEMENTWHICHARECUSTOMERFOCUS,PROCESSFOCUS,INNOVATIONFOCUSANDENVIRONMENTTHEENDAIMOFAPPLICATIONOFQUALITYMANAGEMENTINTHEORGANIZATIONISTOSUCCESSFULLYPROVIDESERVICEQUALITYTOTHETARGETCUSTOMERTOBUILDPOSITIVEBEHAVIORINTENTIONSLAHARI,2009SERVICEQUALITYINCREASESCUSTOMERSATISFACTION,IMPROVECUSTOMERRETENTION,INCREASEPOSITIVEWORDOFMOUTHANDINCREASEFINANCIALPERFORMANCERUST1993OLURUNNIWO,HSUHD2006SHOWTHATSERVICEQUALITYISTHESTRONGERDRIVEINCREASINGPOSITIVEBEHAVIORINTENTIONSOFTHECUSTOMER,SERVICESATISFACTIONHASANINDIRECTEFFECTSTOCUSTOMERBEHAVIORINTENTIONSCOMPARISONWITHTHEDIRECTEFFECTSOFSATISFACTIONP68MEHRARANGANATHAN2008SHOWSUCCESSFULLYADAPTATIONOFQUALITYMANAGEMENTHASPOSITIVELYIMPACTOFCUSTOMERSATISFACTIONANDORGANIZATIONFOCUSESONQUALITYMANAGEMENTINCREASEBUSINESSPERFORMANCEP923GUPTAETAL2005SHOWTHREEDIMENSIONOFQUALITYMANAGEMENTANDALSOSHOWQUALITYMANAGEMENTHASPOSITIVELYCORRELATEDWITHLEADERSHIPTEAM,ORGANIZATIONCULTUREANDEMPLOYEECOMMITMENTTHESETHREEQUALITYCONSTRUCTSHAVEPOSITIVELYLINKEDWITHIMPROVINGBUSINESSPROCESSANDIMPROVEQUALITYSERVICESP39822SERVICEQUALITYANDCUSTOMERSATISFACTIONSERVICEQUALITYISTHEGAPBETWEENEXPECTATIONANDPERCEPTIONINQUALITYSERVICERECEIVEDBYCUSTOMERPARASURAMANETAL1988PERCEIVEDSERVICEQUALITYISMEASUREDINTHEACTUALPERFORMANCEOFQUALITYRECEIVEDBYTHECUSTOMERSPARASURAMANETAL1988SHOWTHERELATIONSHIPBETWEENSERVICEQUALITYANDCUSTOMERSATISFACTIONBYUSINGFIVEDIMENSIONSOFQUALITYSAHA2009SHOWSSERVICEQUALITYISTHESIGNIFICANTDETERMINANTOFCUSTOMERSATISFACTIONANDQUALITYOFSERVICESATISFACTIONAFFECTSSUCHABEHAVIORINTENTIONSOFTHECUSTOMERP367SERVICEQUALITYISTHECOGNITIVEASSESSMENTINEACHSERVICEPERFORMANCEHOWEVER,SATISFACTIONISTHESUMTOTALCUSTOMEREVALUATIONOFTHESERVICESINCONSISTENTISINTHEDEFINITIONINTHESERVICEQUALITYGRONROS1984SERVICEQUALITYISDIVIDEDUNDERTWODIMENSIONSTHEFIRSTONEISFUNCTIONALQUALITYWHICHEXPLAINSTHEPROCESSOFSERVICEDELIVERYTHESECONDISTECHNICALQUALITYWHICHWHATCUSTOMERSRECEIVEFROMACTUALSERVICEPERFORMANCEPARSURAMANETAL1988INTRODUCEDFIVEDIMENSIONSOFSERVICEQUALITYWHICHISKNOWNASSERVQUALMODELITINCLUDESTANGIBILITY,RELIABILITY,RESPONSIVENESS,ASSURANCEANDEMPATHYAKIN1995IDENTIFIEDSEVENDIMENSIONSOFSERVICEQUALITYWHICHINCLUDECOURTESYANDCOMPETENCE,COMMUNICATIONANDTRANSACTIONS,TANGIBLES,KNOWINGANDUNDERSTANDINGTHECUSTOMER,ACCURACYANDSPEEDOFSERVER,SOLUTIONTOTHEPROBLEMS,ANDACCURACYOFHOTELRESERVATIONS

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簡介：英文英文3700單詞，單詞，22500英文字符，中文英文字符，中文6800字文獻出處文獻出處THOMASWBUCHNERPERFORMANCEMANAGEMENTTHEORYALOOKFROMTHEPERFORMERSPERSPECTIVEWITHIMPLICATIONSFORHRDJHUMANRESOURCEDEVELOPMENTINTERNATIONAL,2007,1015973PERFORMANCEMANAGEMENTTHEORYALOOKFROMTHEPERFORMER’SPERSPECTIVEWITHIMPLICATIONSFORHRDTHOMASWBUCHNERABSTRACTPERFORMANCEMANAGEMENTMETHODSARERECEIVINGINCREASEDATTENTIONASORGANIZATIONSSEEKPERFORMANCEGAINSFROMTHEIRWORKFORCESDURINGCHALLENGINGECONOMICTIMESINTHISPAPER,THECONSTRUCTOFPERFORMANCEMANAGEMENTISCHALLENGEDALONGTWOLINESHOWAPPLIEDMODELSDONOTTAKEFULLADVANTAGEOFEXISTINGTHEORIESOFWORKMOTIVATIONANDHOWTHEIMPACTOFPERFORMANCEMANAGEMENTWILLCONTINUETOBECONSTRAINEDASLONGITREMAINSAPREDOMINANTLYTOPDOWNPROCESSSEVERALRELEVANTTHEORIESOFMOTIVATIONAREEXAMINEDTOILLUSTRATEGAPSBETWEENTHEORYANDPRACTICEANDTOPROVIDEABASISFORLOOKINGATPERFORMANCEMANAGEMENTFROMTHEPERFORMER’SPERSPECTIVERESULTINGIMPLICATIONSFORTHEHUMANRESOURCEDEVELOPMENTHRDFIELDAREDISCUSSEDKEYWORDSPERFORMANCEMANAGEMENT,PERFORMANCEAPPRAISAL,MOTIVATION,SELFMANAGEMENTINRECENTYEARS,CHALLENGINGECONOMICCONDITIONSHAVESTRESSEDORGANIZATIONS,SOMETOTHEBREAKINGPOINTRATHERTHANWAITINGFOREXTERNALIMPROVEMENTS,SUCHASMARKETGROWTHORTECHNOLOGICALADVANCES,MANYORGANIZATIONSARELOOKINGINTERNALLYFORPERFORMANCEANDPRODUCTIVITYGAINSCONSEQUENTLY,THECONCEPTOFPERFORMANCEMANAGEMENTISRECEIVINGINCREASEDATTENTIONASAROUTETOIMPROVEDRESULTSBOXALLANDPURCELL,2003ATTHESAMETIME,REGRETTABLY,LINGERINGCONCERNSOVERTHEEFFECTIVENESSCOENSANDJENKINS,2000ANDDISSATISFACTIONBERNARDINETAL,1998HAVENOTBEENRESOLVEDTHEORETICALQUESTIONSPERFORMANCEMANAGEMENTISATOPICOFINTERESTTOHUMANRESOURCEDEVELOPMENTHRDPROFESSIONALS,ESPECIALLYTHOSEENGAGEDINHELPINGORGANIZATIONSRETHINKANDREDESIGNTHEIRPERFORMANCEMANAGEMENTSYSTEMSFROMATHEORETICALSTANDPOINT,ANUMBEROFQUESTIONSREACHOUTTOTHEHRDFIELDASITCONSIDERSTHEIMPACTOFPERFORMANCEMANAGEMENTSYSTEMSINORGANIZATIONSTWOOFTHESEQUESTIONSARERAISEDINTHISCONCEPTUALPAPERTOENCOURAGEANDSTIMULATEFURTHERDISCUSSIONFIRST,TOWHATDEGREEISAPPLIEDPERFORMANCEMANAGEMENTSUPPORTEDBYVALIDTHEORIESINOTHERWORDS,ISTHERECLEAREVIDENCEOFTHEORETICALRESEARCHSUPPORTINGHOWORGANIZATIONSMANAGEPERFORMANCESECOND,WHATFRESHINSIGHTSMIGHTWEDISCOVERIFWESERIOUSLYLOOKEDATPERFORMANCEMANAGEMENTFROMTHEPERFORMER’SPERSPECTIVETHESEQUESTIONSSUGGESTPOTENTIALFORFUNDAMENTALCHANGEINHOWPERFORMANCEISMANAGEDANDOPPORTUNITYFORINCREASINGTHEIMPACTOFPERFORMANCEMANAGEMENTSYSTEMSINORGANIZATIONSGIVENTHESUBSTANTIALRESOURCESORGANIZATIONSCOMMITTOPERFORMANCEMANAGEMENT,ITDOESNOTAPPEARASWELLSUPPORTEDBYTHEORYASONEMIGHTEXPECTTHEREAREADVANCEDMODELSAVAILABLEEGRUMMLERANDBRACHE,1995,BUTTYPICALLYPERFORMANCEMANAGEMENTISDESCRIBEDINPROCESSTERMSEGGROTE,1996SWAN,1991SUCHDESCRIPTIONSPRESENTTHESTANDARDSTEPSOFPERFORMANCEMANAGEMENTFROMOBJECTIVESETTING,THROUGHFORMALAPPRAISAL,TOTHESTARTOFTHENEXTCYCLETHESETRENDSCOMBINETOCALLFORTHERETHINKINGOFPERFORMANCEMANAGEMENTTHEYEXPLAINWHYRESEARCHSUGGESTSTHESTARTOFASHIFTOFRESPONSIBILITYFOREMPLOYEEMOTIVATIONFROMTHEMANAGERTOTHEEMPLOYEEKANFERANDHEGGESTAD,1997ASANNESAUNIEROFTHEBUSINESSMAGAZINEFASTCOMPANYPUTIT,‘ULTIMATELY,MANAGERSAREN’TRESPONSIBLEFORTHEIRPEOPLE’SPERFORMANCEPEOPLEARERESPONSIBLEFORTHEIROWNPERFORMANCETHERE’SFEEDBACKALLAROUNDYOU–IFYOUPAYATTENTIONIFYOU’RENOTGETTINGENOUGHFEEDBACK,ASKFORIT’CITEDINCOENSANDJENKINS,2000,P115IFEFFECTIVEPERFORMANCEMANAGEMENTISNOTOCCURRINGINORGANIZATIONSDUETOCHANGINGWORKPLACECIRCUMSTANCESANDPRESSUREONMANAGERIALROLES,WHILEATTHESAMETIMEGROWINGNUMBERSOFEMPLOYEESAREINTERESTEDINTAKINGCHARGEOFTHEIROWNPERFORMANCE,THENSIGNIFICANTOPPORTUNITYEXISTSFORTHEHRDPROFESSIONTOPROGRESSIVELYANDCONFIDENTLYADVANCETHEPRACTICEOFPERFORMANCEMANAGEMENTPERFORMANCEMANAGEMENTTRADITIONALLY,THETERMPERFORMANCEMANAGEMENTHASBEENDEFINEDASMANAGEMENT’SSYSTEMATICAPPLICATIONOFPROCESSESAIMEDATOPTIMIZINGHUMANPERFORMANCEINANORGANIZATIONWARREN,1982THEEMPHASISONPROCESSSTANDSOUTDEFINEDTHISWAY,PERFORMANCEMANAGEMENTCARRIESASOMEWHATNEGATIVECONNOTATIONWHENCONSIDEREDFROMTHEPERFORMER’SPERSPECTIVE–ASSOMETHINGDONETOPEOPLEMOREPROGRESSIVEDEFINITIONSBRINGTHECOMMUNICATIONASPECTTOTHEFOREFRONT,ASINWEISSANDHARTLE’S1997‘APROCESSFORESTABLISHINGASHAREDUNDERSTANDINGABOUTWHATISTOBEACHIEVED,ANDHOWITISTOBEACHIEVED,ANDANAPPROACHTOMANAGINGPEOPLETHATINCREASESTHEPROBABILITYOFACHIEVINGSUCCESS’P3WHILEANIMPROVEMENT,THISDEFINITIONCONTINUESTOREPRESENTATOPDOWNORIENTATIONTHEEMPHASISONPROCESSCARRIESTHROUGHINPREVAILINGPERFORMANCEMANAGEMENTMODELSFOREXAMPLE,RUMMLERANDBRACHE’S1995HUMANPERFORMANCESYSTEMPLACESTHEPERFORMERATTHECENTRE,RECEIVINGINPUTSANDRESOURCES,CARRYINGOUTTASKSANDPERFORMANCEACTIVITIES,ANDPRODUCINGOUTPUTSTHISBASICPERFORMANCESYSTEMISENHANCEDBYPERFORMANCESTANDARDSTOCUEBEHAVIOURSANDDIRECTOUTPUTSAPERFORMANCEFEEDBACKLOOPFORMONITORINGACTIVITIESANDOUTPUTSANDAFORMALPERFORMANCEAPPRAISALSTEPGILLEYETAL,1999RUMMLERANDBRACHE’S1995ITEMIZATIONOFFACTORSTHATAFFECTTHEIRCONCEPTUALIZEDPERFORMANCESYSTEMPOSEIMPORTANTQUESTIONSTOMANAGEMENTFROMSIXDOMAINSAISPERFORMANCESPECIFIED,BISTHEREADEQUATETASKSUPPORT,CARECONSEQUENCESALIGNEDWITHTARGETEDPERFORMANCE,DISFEEDBACKPROVIDED,EDOPERFORMERSHAVEREQUIREDSKILLSANDKNOWLEDGE,ANDFDOPERFORM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簡介：1中文中文11500字中文譯名針對意大利非金融企業(yè)的外匯風(fēng)險和利率風(fēng)險的管理外文原文名RISKMANAGEMENTFORITALIANNONFINANCIALFIRMSCURRENCYANDINTERESTRATEEXPOSURE外文原文版出處EUROPEANFINANCIALMANAGEMENT,2013,195887–910譯文意大利非金融企業(yè)的匯率和利率風(fēng)險的風(fēng)險管理意大利非金融企業(yè)的匯率和利率風(fēng)險的風(fēng)險管理摘要本文調(diào)查意大利非金融企業(yè)間的風(fēng)險管理實踐。這篇文章的貢獻在于調(diào)查了對于特定的意大利企業(yè)的衍生品使用情況，通常這類企業(yè)不需要公開披露衍生工具。意大利的特點之一是中小型家庭經(jīng)營的公司占很高的比例。調(diào)查從外匯和公司規(guī)模、地理位置、評級、行業(yè),是否進入資本市場和教育管理這幾個方面研究決定外匯和利率衍生品使用的因素。邏輯回歸的結(jié)果表明，意大利非金融公司是否使用衍生品合約，受這幾個因素明顯影響。關(guān)鍵詞風(fēng)險管理；衍生品；對沖；企業(yè)融資1介紹企業(yè)對金融衍生工具的廣泛使用清楚地表明他們積極參與金融風(fēng)險管理，應(yīng)對各種各樣的波動，特別是匯率、利率和商品價格的波動。意大利公司使用金融衍生工具不明顯是由于家庭所有企業(yè)的優(yōu)勢和家庭經(jīng)營企業(yè)這一事實，通常來說，意大利公司通常不披露這些業(yè)務(wù)。一般來說，歐洲公司在他們的財務(wù)報告中提供的使用金融衍生工具的信息很少。測量它們是獲得這些數(shù)據(jù)的一個手段。BODNARANDGEBHARDT1998是最早對衍生品在歐洲公司中的使用提供依據(jù)的。他們調(diào)查了德國公司，同時與美國類似的企業(yè)比較結(jié)果。在意大利，一個衍生品使用不容易也不樂意在財務(wù)報表上被精確的披露。意大利這個信息的主要來源是來自監(jiān)管機構(gòu)REGULATORYAGENCIESFRASCA,2004ROSATI,2004。他們從資產(chǎn)負債表和銀行的財務(wù)報告編譯企業(yè)的衍生品頭寸信息。這個信息仍然比較普通，關(guān)于衍生品合約的使用程度、態(tài)度和政策方面透露的很少。本文的目的是想糾正這種信息缺乏和研究可能的反應(yīng)模式。以往大部分的研究檢驗了提高金融風(fēng)險管理的經(jīng)濟價值動機。MILLERANDMODIGLIANI,1958提出了一組經(jīng)典預(yù)測模型范例。后續(xù)在文章有拓展如SMITH和STULZ1985，SMITH1995和FENNETAL1996提出對沖的收益來源于減少現(xiàn)金流的波動。這包括減少預(yù)期稅收的累進稅；降低債務(wù)代理成本，允許債務(wù)能力的提高和更大的利息稅盾GRAHAMANDSMITH,1999，通過降低財務(wù)困境的預(yù)期成本和消除資金流以提高現(xiàn)金流，以3有三篇報告對美國非金融公司的衍生品工具使用進行了廣泛調(diào)查，均來自沃頓調(diào)查。BODNAR1995是所有研究中最先探討衍生品工具的使用的。他們的研究嘗試以美國所有非金融的上市公司作為樣本。他們發(fā)現(xiàn)衍生品工具的使用并不是普遍的，只有不到一半的公司使用衍生品工具并且其中越大的公司使用越常見。他們同樣為這種現(xiàn)象找到了原因。他們接下來基于1996到1998美國的研究為后續(xù)的很多研究提供了標(biāo)準(zhǔn)。早期的研究大部分跟隨沃頓研究，研究美國公司。從90年代中期開始，很多后沃頓時代的研究著眼于歐洲公司的衍生品使用，關(guān)注衍生品使用的廣泛性、用或不用的原因以及對不同衍生品工具的偏好，包括風(fēng)險管理與內(nèi)部控制。BODNAR和GEBHARDT1999完成了沃頓研究在德國的兩個直接應(yīng)用，2003年完成了對挪威的應(yīng)用。他們1999年的研究發(fā)現(xiàn)德國公司比美國公司更傾向于使用衍生品合約。ALKEBA¨CK和HAGELIN1999對比BODNAR1995年的研究結(jié)果，不控制公司規(guī)模的差異與行業(yè)劃分，解釋了瑞典非金融公司對衍生品的使用。他們的研究發(fā)現(xiàn)瑞典公司明顯對衍生品認知不足。MALLIN2001調(diào)查了英國上市的非金融公司對衍生品工具的使用，并與BODNAR的結(jié)果進行對比。與其他研究一致，他們發(fā)現(xiàn)越大的英國公司越常用衍生品，但與美國公司相比，英國公司把管理會計利潤的波動性作為衍生品使用的主要原因。其他獨立于沃頓研究的對歐洲公司的研究提出了有趣的觀點。HAKKARAINEN1997在1994年研究芬蘭非金融公司100強的利率風(fēng)險管理。JALILVAND和SWITZER2000發(fā)現(xiàn)并解釋了加拿大、美國與歐洲風(fēng)險管理者對于衍生品使用的相似之處與不同之處。他們的研究表明在加拿大衍生品產(chǎn)品的使用比在美國和歐洲大陸都要普遍。LODERER和PICHLER2000研究瑞士的工業(yè)企業(yè)對匯率風(fēng)險的管理實踐。他們主要結(jié)論是工業(yè)企業(yè)沒有能力去確定自己的風(fēng)險暴露。FATEMI和GLAUM2000在德國發(fā)起一個調(diào)查，旨在引出被調(diào)查者對風(fēng)險管理中不同目標(biāo)的重要性評級的評價。PRAMBORG2005比較了瑞典與韓國衍生品工具的使用。結(jié)果揭示了兩國的相似性與差異性。韓國風(fēng)險管理著更傾向于關(guān)注最小化現(xiàn)金流的波動性，二瑞典的則偏好于最小化利潤的波動性或保護資產(chǎn)負債表的表現(xiàn)。ELMASRY2006調(diào)查了173家倫敦交易所上市公司關(guān)于以下領(lǐng)域的問題衍生品使用、匯率衍生品、利率衍生品、期權(quán)合約及控制與報告政策。他們的研究肯定了JUDGE2006和MALLIN2001的研究結(jié)果。結(jié)果發(fā)現(xiàn)中心化的風(fēng)險管理行為極為普遍，同時對于使用衍生品的公司，外匯風(fēng)險是最普遍被使用衍生品來進行管理的風(fēng)險，其次是利率風(fēng)險。3數(shù)據(jù)這項研究的數(shù)據(jù)來自一個意大利非金融公司的作者的調(diào)查。這項調(diào)查是基于網(wǎng)絡(luò)的，包括風(fēng)險管理實踐和衍生品工具來管理風(fēng)險的問題。該調(diào)查從2007年9月至2007年1月。作答的公司的匿名性會受到保擔(dān)保。被調(diào)查的非金融公司從AIDA數(shù)據(jù)庫剔除，由

簡介：2200英文單詞，英文單詞，13萬英文字符，中文萬英文字符，中文3900字文獻出處文獻出處EZCURRAR,RODRíGUEZPOSEADOESECONOMICGLOBALIZATIONAFFECTREGIONALINEQUALITYACROSSCOUNTRYANALYSISJWORLDDEVELOPMENT,2013,5292103DOESECONOMICGLOBALIZATIONAFFECTREGIONALINEQUALITYACROSSCOUNTRYANALYSISROBERTOEZCURRAANDANDRE′SRODRI′GUEZPOSESUMMARYTHISPAPERINVESTIGATESTHERELATIONSHIPBETWEENECONOMICGLOBALIZATIONANDREGIONALINEQUALITYINAPANELOF47COUNTRIESOVERTHEPERIOD1990–2007,USINGAMEASUREOFGLOBALIZATIONTHATDISTINGUISHESTHEDIFFERENTDIMENSIONSOFECONOMICINTEGRATIONTHERESULTSSHOWTHATTHEREISAPOSITIVEANDSTATISTICALLYSIGNIFICANTASSOCIATIONBETWEENECONOMICGLOBALIZATIONANDTHEMAGNITUDEOFREGIONALDISPARITIESCOUNTRIESWITHAGREATERDEGREEOFECONOMICINTEGRATIONWITHTHERESTOFTHEWORLDTENDTOREGISTERHIGHERLEVELSOFREGIONALINEQUALITYTHISFINDINGISROBUSTTOTHEINCLUSIONOFADDITIONALEXPLANATORYVARIABLESANDTOTHECHOICEOFTHESPECIFICMEASUREUSEDTOQUANTIFYTHERELEVANCEOFSPATIALINEQUALITYWITHINTHESAMPLECOUNTRIESOURANALYSISALSOREVEALSTHATTHESPATIALIMPACTOFECONOMICGLOBALIZATIONISGREATERINLOWANDMIDDLEINCOMECOUNTRIES,WHOSELEVELSOFREGIONALDISPARITIESAREONAVERAGESIGNIFICANTLYHIGHERTHANINHIGHINCOMECOUNTRIESKEYWORDSREGIONALINEQUALITY,ECONOMICGLOBALIZATION1INTRODUCTIONTHETERRITORIALIMPACTOFGLOBALIZATIONREMAINSAHOTLYDEBATEDTOPICEG,BHAGWATI,2004STIGLITZ,2002THEUNPRECEDENTEDLEVELSOFINTEGRATIONHAVESURPASSEDTHEPREVIOUSPEAKREACHEDBEFORETHEFIRSTWORLDWARFINDLAYFRANKELWADE,2004,LABORMARKETSDREHERTOMOHARAFRANKELRUDRA,2005,ORTHEQUALITYOFGOVERNMENTALMARHUBI,2004EZCURRA,2012GLOBALIZATIONALSOHASANIMPORTANTIMPACTONREGIONALINEQUALITYIE,INEQUALITYACROSSTHEVARIOUSREGIONSWITHINACOUNTRYWORLDWIDEEG,RODR′IGUEZPOSE,2012RODR′IGUEZPOSEKANBURZHANGJORDAAN,2008SA′NCHEZREAZARODR′IGUEZPOSE,2002ALSOTENDTOHIGHLIGHTAPOSITIVEASSOCIATIONBETWEENTHEEVOLUTIONOFREGIONALINEQUALITYANDTHERISEINTHEDEGREEOFTRADEOPENNESSTHEINTEGRATIONOFMEXICOINTHEGENERALAGREEMENTONTARIFFANDTRADEGATTANDTHENORTHAMERICANFREETRADEAGREEMENTNAFTACONTRIBUTEDTOTHEDEVELOPMENTOFSTATESBORDERINGTHEUSANDTOFURTHERINDUSTRIALIZATIONINANDAROUNDTHEFORMERECONOMICHUBSOFTHECENTREOFTHECOUNTRY,WHILETHEMOREIMPOVERISHEDSOUTHLANGUISHEDBEHINDINSTARKCONTRASTTOTHENUMBEROFSINGLECOUNTRYCASESTUDIES,THEREAREFEWCROSSCOUNTRYANALYSESTODATEADDRESSINGTHESPATIALIMPLICATIONSOFAGREATERDEGREEOFECONOMICINTEGRATIONINARECENTREVIEWOFTHISLITERATURE,BRU¨LHART2011ONLYIDENTIFIES11CROSSCOUNTRYSTUDIESEXPLORINGTHISISSUETHEMAJORITYOFTHESEPAPERSUSEANINDICATOROFURBANPRIMACYASDEPENDENTVARIABLE,WHICHDOESNOTALLOWTOPROPERLYDISCERNTHEEXTENTTOWHICHCHANGESINTRADEPATTERNSINFLUENCEREGIONALCONVERGENCEORDIVERGENCETRENDSRESEARCHBYRODR′IGUEZPOSEANDGILL2006ANDRODR′IGUEZPOSE2012,BYCONTRAST,TACKLESTHESPATIALCONSEQUENCESOFTRADEOPENNESSHEADONTHESEANALYSESUSEDIFFERENTMEASURESOFSPATIALINEQUALITYINORDERTOQUANTIFYTHERELEVANCEOFREGIONALDISPARITIESWITHINTHESAMPLECOUNTRIESRODR′IGUEZPOSEANDGILL2006FOCUSTHEIRATTENTIONONEIGHTCOUNTRIESBRAZIL,CHINA,GERMANY,INDIA,ITALY,MEXICO,SPAIN,ANDTHEUNITEDSTATESOVERVARIOUSTIMESPANSDURING1970–2000THEAUTHORSCONCLUDETHATTHEREISNOCLEARCUTCONNECTIONBETWEENCHANGESINTHEDEGREEOFTRADEOPENNESSANDREGIONALINEQUALITY,ALTHOUGHTHEASSOCIATIONSEEMSTOBESTRONGERWHENSECTORALSHIFTSINTRADECOMPOSITIONARECONSIDEREDRODR′IGUEZPOSE2012,USINGARANGEOFPANELDATATECHNIQUES,EXAMINESTHISISSUEINASAMPLEOF15DEVELOPEDAND13EMERGINGCOUNTRIESTHROUGHOUTTHEPERIOD1970–2005HISRESULTSSHOWTHATTRADEOPENNESSHASAPOSITIVEANDSTATISTICALLYSIGNIFICANTASSOCIATIONWITHREGIONALINEQUALITYINCOMBINATIONWITHCERTAINCOUNTRYSPECIFICCONDITIONSRODR′IGUEZPOSE2012ALSOFINDSTHATTHESPATIALIMPACTOFINTERNATIONALTRADEISGREATERINLOWANDMIDDLEINCOMECOUNTRIESTHANINHIGHINCOMECOUNTRIESALIMITEDNUMBEROFADDITIONALSTUDIESNOTDEALINGSPECIFICALLYWITHTHESPATIALIMPLICATIONSOFTRADELIBERALIZATIONSINCLUDEAMEASUREOFTHEDEGREEOFTRADEOPENNESSASACONTROLVARIABLEINCROSSCOUNTRYREGRESSIONSWHOSEDEPENDENTVARIABLEISANINDICATOROFWITHINCOUNTRYSPATIALINEQUALITYTHERESULTSOBTAINEDBYTHESESTUDIESARENOTCONCLUSIVESOMEPAPERSREPORTTHAT

簡介：5300英文單詞，英文單詞，3萬英文字符，中文萬英文字符，中文9100字文獻出處文獻出處MOORTHYMK,VOONOO,SAMSURICASB,ETALAPPLICATIONOFINFORMATIONTECHNOLOGYINMANAGEMENTACCOUNTINGDECISIONMAKINGJINTERNATIONALJOURNALOFACADEMICRESEARCHINBUSINESSANDSOCIALSCIENCES,2012,23116APPLICATIONOFINFORMATIONTECHNOLOGYINMANAGEMENTACCOUNTINGDECISIONMAKINGMKRISHNAMOORTHY,ONGOIVOON,CIKAZNISUHAILYBINTISAMSURI,MGOPALAN,KINGTAKYEWABSTRACTTHISSTUDYANALYZESTHEUSEOFINFORMATIONTECHNOLOGYITINMANAGEMENTACCOUNTINGANDALSOTHEPOTENTIALSANDDRAWBACKSOFADOPTINGITINMANAGEMENTACCOUNTINGITCHANGESFREQUENTLYANDACCOUNTINGSTANDARDSREMAINFORMANYYEARSWITHOUTANYMAJORCHANGEITANDMANAGEMENTACCOUNTINGAREVITALTOBOTHSMALLANDLARGEORGANIZATIONSACCOUNTINGBODIESANDCOMMUNITIESHAVEINSTANTLYSTRESSEDTHENEEDFORASHIFTINACCOUNTANTS’EDUCATIONBYINCREASINGTHEKNOWLEDGEOFINFORMATIONSYSTEMSANDITKNOWLEDGETHISPAPEREXAMINESTHERELATIONSHIPBETWEENITANDMANAGEMENTACCOUNTINGTHEPASTLITERATUREALSOINDICATESTHEPOTENTIALOFITINMANAGEMENTACCOUNTINGTHATWILLSIMPLIFYTHECALCULATIONPROCESSANDBETTERPRESENTABLEOPTIONSOFTHEBUSINESSDATAFOREFFECTIVEDECISIONMAKINGTHELITERATUREFINDINGSALSOINDICATETHATITHASMAJORIMPACTONTHECOSTS,ASIMPLEMENTINGITWILLRESULTINBIGSPENDINGONTHETECHNOLOGYHARDWARE,SOFTWAREANDITPERSONNELTHESTUDYALSOSHOWSTHATITCANIMPROVEACCOUNTINGDEPARTMENTEFFICIENCYANDPRODUCERESULTEFFORTLESSLY,TIMELYANDACCURATELYACCOUNTANTSARERECOMMENDEDSPECIALATTENTIONTOTHISISSUEKEYWORDSINFORMATIONTECHNOLOGY,MANAGEMENTACCOUNTING,BUDGETING,BUSINESSDECISIONS,SYSTEMTECHNOLOGYINTRODUCTIONINFORMATIONTECHNOLOGYITISAPOWERFULTOOLTHATCANPLAYABIGPARTINMAKINGANORGANIZATION’SBUSINESSASUCCESSFULONETHEWORLDHASRECOGNIZEDTHATTHEADVENTOFINTERNETCOMPUTINGWOULDBEVERYDOMINANTANDFOREMOSTINTHENEARFUTUREWECANSEETHEIMPACTOFTHETECHNOLOGYINMANYBUSINESSAREASSUCHASTRADING,PUBLISHING,FILMINGANDMANYMORETHEITANDINTERNETHAVEPROVIDEDTHEOPPORTUNITYFORORGANIZATIONSTOOFFERTHEIRPRODUCTSTOCUSTOMERSANYWHEREINTHEGLOBEHOWEVER,THEGROWTHOFITANDINTERNETREMAINSTAGGERING,THELARGEPORTIONAREUNTAPPEDINACCOUNTING,ESPECIALLYMANAGEMENTACCOUNTINGMANAGEMENTACCOUNTINGPROVIDESINFORMATIONONTHEBUDGET,CAPITALINVESTMENTSTATUS,PAYBACKPERIODETCTOTHEINTERNALUSERSANDDECISIONMAKERSMANYORGANIZATIONSHAVEIGNOREDTHEPROMINENCEOFMANAGEMENTACCOUNTINGANDFOCUSEDONLYONFINANCIALACCOUNTINGTHEPIVOTALUSEOFMANAGEMENTACCOUNTINGWOULDBEMORESIGNIFICANTFORPLANNINGANDCONTROLOPERATIONSWHENITISINCORPORATEDWITHCURRENTITMANYACCOUNTINGSTUDIESHAVEINCORPORATEDINFORMATIONTECHNOLOGYPAPERASPARTOFTHEACCOUNTINGPROGRAMTOINTRODUCEITTOFUTUREACCOUNTANTSFOREXAMPLE,CHARTEREDINSTITUTEOFMANAGEMENTACCOUNTANTSCIMAHASINCLUDEDMANYINFORMATIONSYSTEMSSUBJECTINTOTHEIRSYLLABUSHISTORYITANDACCOUNTINGCOMEFROMDIFFERENTBACKGROUNDANDHISTORYACCOUNTINGHASBEENPRACTICEDSINCE8500BCTILLTODAYANDTHEREARENOTMANYCHANGESTOTHEWAYACCOUNTSAREMAINTAINEDHOWEVER,ITISCHANGINGFASTANDCHANGINGEVERYDAYNEWTECHNOLOGIES,LAUNCHEDTODAY,BECOMEOBSOLETEWITHINCOUPLEOFMONTHSTHEINFLUENCEOFITISINESCAPABLEINTODAY’STECHNOLOGYWILLBRACEUSERSTOCOLLECTINFORMATIONFROMONEPLACETOANOTHERANDMANIPULATEDATABYFILTERING,SORTING,COMPILINGANDANALYZINGTOPRODUCENECESSARYREPORTSFORDECISIONMAKINGHESTRONGLYBELIEVESTHATWITHTHEDIGITALTECHNOLOGY,THECOMPANIESWILLBEABLETOACHIEVEMOREVALUEATSTRATEGICENDOFBUSINESSANDSPENDLESSTIMEINPROCESSINGTRANSACTIONSCONSEQUENTLY,THEREISLACKOFARGUMENTINTHISARTICLEPERTAININGTOTHEMINDSETOFTHESMALLORGANIZATIONSUSERSTOWARDSTHEDIGITALACCOUNTINGGLENLGRAY2001DISCUSSEDCONCERNINFINANCIALREPORTINGUSINGINTERNETWHILEINTERNETANDWEBBASEDINFORMATIONWILLPROVIDEANADVANTAGEFORCOMPANIES,GLENQUERIESTHECONFUSIONARISESBETWEENTHEUSERSANDUSERSINTERPRETATIONSONWHATSHOULDBEALLOWEDANDWHATSHOULDBEAVOIDEDWHENITCOMESTOTHEWEBBASEDREPORTINGTHELIMITATIONOFTHISARTICLEISTHATTHEASPECTOFMANAGEMENTREPORTINGONWEBWASNOTGIVENMUCHIMPORTANCETHEAUTHORSHOULDHAVEGIVENLARGERMAGNITUDETOMANAGEMENTREPORTINGONWEB,ASITISVITALTOTHEINTERNALUSERSINORDERFORTHEMNOTTOMAKEWRONGDECISIONANDWRONGINVESTMENTMOREOVER,THEINFORMATIONSYSTEMMAYENABLETHECOMPANYTOPURSUEASTRATEGYOFJUSTINTIMEJITPRODUCTIONTHECHANGEINSTRATEGYMIGHTINTURNCAUSEACHANGEINMANAGEMENTACCOUNTINGTHISISVERYLIKELYASTHEPURPOSEOFMANAGEMENTACCOUNTINGISTOPRODUCEINFORMATIONSUCHASTHEEVALUATIONOFTHESUCCESSOFSTRATEGIESHORNGRENETAL,2005CONNORMARTINSONS2006COMMENTEDTHATINFORMATIONTECHNOLOGYISAPRECIOUSASSISTANCEBECAUSETHEYPROVIDEINFORMATIONFORMAKINGDECISIONDAVIDKAY2003EXAMINESTHEINVESTMENTONTECHNOLOGYFORORGANIZATIONONNEWSUPPORTINITIATIVESFORCUSTOMERSERVICETHEAUTHORINDICATESTHATTHEREAREMANYVENDORSTOPROVIDERETURNONINVESTMENTROIANALYZINGTOOLSANDITISAHANDYTOOLTHATMEASURESECONOMYBENEFITSFROMTECHNOLOGYINVESTMENTHEINTRODUCESBALANCESCORECARDFORCUSTOMERSUPPORTTECHNOLOGY,WHICHWILLIMPROVEBUSINESSPROCESS,IMPROVEPRODUCTSMOREEFFECTIVE,IMPROVEORGANIZATIONALCAPABILITYANDBETTERMOTIVATEDSTAFFTHELIMITATIONOFTHISARTICLEISTHATTHEAUTHORFAILEDTOIDENTIFYTHEDEGREEOFIMPORTANCEASWELLASCOMPARISONBETWEENBUSINESSINVESTMENTANDROIONTHETECHNOLOGYINVESTMENTTHISARTICLEALSODIDNOTADDRESSINDETAILTHEITPLATFORMTOBEADAPTEDANDTHEBUDGETARYCOSTNUCLEUSRESEARCH2003EXAMINEDTHEREQUIREMENTOFPUBLICSERVICESNEWMEXICOTOSUPPORTTHEDOCUMENTMANAGEMENTCHALLENGESSUCHA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簡介：DRINKINGPATTERNSANDDRUNKDRIVINGBEHAVIOURINCATALONIA,SPAINACOMPARATIVESTUDYMANUELAALCA?IZA,?,MIGUELSANTOLINOA,LLUíSRAMONBADEPARTMENTOFECONOMETRICS,RISKCENTERIREA,UNIVERSITYOFBARCELONA,DIAGONAL690,E08034BARCELONA,SPAINBCATALANTRAFFICAUTHORITY,GENERALITATDECATALUNYA,DIPUTACIó355,E08009BARCELONA,SPAINARTICLEINFOARTICLEHISTORYRECEIVED19SEPTEMBER2014RECEIVEDINREVISEDFORM6MARCH2015ACCEPTED27SEPTEMBER2016AVAILABLEONLINE13OCTOBER2016KEYWORDSALCOHOLDRINKDRIVINGSOBRIETYCHECKPOINTSRANDOMBREATHTESTINGDRINKINGPATTERNSHEAVYEPISODICDRINKINGABSTRACTTHISSTUDYEXPLORESTHREEALCOHOLRELATEDDATABASESSOASTOPROVIDEACOMPREHENSIVEUNDERSTANDINGOFDRINKINGPATTERNSANDTHEPREVALENCEOFALCOHOLIMPAIREDDRIVINGINCATALONIASPAINTHERATEOFALCOHOLIMPAIREDDRIVERSISCOMPAREDWITHTHEPERCENTAGEOFDRINKERSINTHISPOPULATION,WITHAPARTICULARFOCUSONHEAVYEPISODICDRINKERSTWOSTRATEGIESADOPTEDBYLAWENFORCEMENTAGENTSWHENCONDUCTINGALCOHOLBREATHTESTSAREEXAMINEDINONRANDOMANDIIRANDOMAPPROACHESTOROADBLOCKLOCATIONANDDRIVERSELECTIONWEFINDTHATHEAVYDRINKERPROFILESINTERMSOFAGEANDGENDERCLOSELYMATCHTHOSEOFALCOHOLIMPAIREDDRIVERSDETECTEDATSTRATEGICALLYLOCATED,NONRANDOMSOBRIETYCHECKPOINTSESPECIALLYINTHECASEOFFEMALEDRIVERS,ANDTHATTHEYALSOCORRELATEWITHTHEAGEGENDERDISTRIBUTIONOFDRIVERSINVOLVEDINROADACCIDENTSWITHVICTIMSDIFFERENTDRINKDRIVINGPATTERNSAREDETECTEDWHENSOBRIETYCHECKPOINTSARELOCATEDRANDOMLYANDDRIVERSARETESTEDATRANDOMOLDERDRIVERSAREIDENTIFIEDASARISKGROUPASTHEYABANDONTHESAFERDRIVINGHABITSINRELATIONTOALCOHOLSHOWNWHENTHEYWEREMIDDLEAGEDACOMBINATIONOFNONRANDOMANDRANDOMCONTROLSWOULDINCREASEDRIVERPERCEPTIONOFTHEIRCHANCESOFBEINGDETECTEDWHENDRINKDRIVINGASSUCH,THEWHOLEPOPULATION,REGARDLESSOFTHEIRDRINKINGPROFILE,WOULDBEALERTEDTOTHESERIOUSPERSONAL,SOCIALANDLEGALIMPLICATIONSOFALCOHOLIMPAIREDDRIVING?2016ELSEVIERLTDALLRIGHTSRESERVED1INTRODUCTION11AIMSANDSCOPEABUSIVEALCOHOLINTAKEISAMAJORPUBLICHEALTHRISKFORPOPULATIONSWORLDWIDE,PARTICULARLYTHOSEINDEVELOPEDSOCIETIESROOM,BABOR,WHO,2011THECONSUMPTIONOFALCOHOLCANLEADTOIMPULSIVEACTIONSBYIMPAIRINGTHEINHIBITORYMECHANISMSTHATNORMALLYPROMOTESOCIALLYAPPROPRIATEBEHAVIOURMARCZINSKIHOWEVER,THEREISNODIRECTLYPROPORTIONALCONSTANTBETWEENTHESETWOMAGNITUDESJONES,2010THEAVERAGEBLOOD/BREATHRATIOOFALCOHOLUSEDINSPAINIS21HENCE,STANDARDBACLEGALLIMITSARE050G/LAND120G/L,RESPECTIVELYBACNOTATIONISUSEDHENCEFORTHINTHISARTICLEASISCUSTOMARYINTHEINTERNATIONALLITERATUREHERE,DRIVERSWITHABACLEVELOVERTHELEGALLIMITAREDEFINEDASDRIVINGUNDERTHEINFLUENCEOFALCOHOLDUISOMEAUTHORS,SUCHASDULAETAL2007,POINTOUTTHATTHEGENERALIMPACTOFTHEDETERRENTDEPENDSUPONTHEDEGREETOWHICHPOTENTIALDUIDRIVERSAREMADEAWAREOFTHECONSEQUENCESOFBEINGCAUGHTDRIVINGWHILEINTOXICATEDINTHISARTICLEWEINVESTIGATETHECHARACTERISTICSOFDUIOFFENDERSBUTWEDONOTDIFFERENTIATETHETYPEOFOFFENCECOMMITTEDANDTHEASSOCIATEDPUNISHMENTADMINISTRATIVEPENALTIESFORBACLEVELSBETWEEN050G/LAND120G/L,ANDCRIMINALOFFENCESFORBACLEVELSABOVE120G/L23ALCOHOLRELATEDDATABASESCOMPLEMENTARYSOURCESTHREEOFFICIALSOURCESOFALCOHOLRELATEDDATAWEREUSEDTOEXAMINETHERELATIONSHIPBETWEENDRINKPATTERNSANDDRUNKDRIVINGBEHAVIOURINCATALONIA231CATALANHEALTHSURVEYTHEALCOHOLCONSUMPTIONHABITSOFTHEGENERALPOPULATIONASWELLASTHECHARACTERISTICSOFHEAVYEPISODICDRINKERSWEREEXAMINEDBYMEANSOFTHECATALANHEALTHSURVEYESCA,CATALANHEALTHDEPARTMENT,2012THISISANOFFICIALSURVEYPROVIDINGEXTENSIVEINFORMATIONONTHEHEALTHOFINDIVIDUALSINRELATIONTOASETOFSOCIODEMOGRAPHICVARIABLESTHEFIRSTESCAWASCARRIEDOUTIN1994ANDSINCE2010ITHASBEENPERFORMEDONASEMESTERBASISTHESAMPLEUSESASEMIANNUALSTRATIFIEDDESIGN,BASEDONAGE,GENDERANDGEOGRAPHICALAREAALCA?IZ,MOMPART,ETAL,2014THERANDOMCOLLECTIONOFTHEDATAISPERFORMEDUSINGPERSONALINTERVIEWS,ANDTHEQUESTIONNAIRESOFEACHTIMEPERIODAREDESIGNEDTOBECOMPARABLETHESURVEYDEALS,AMONGMANYOTHERTOPICS,WITHPOPULATIONLIFESTYLESREGARDINGHEALTH,INCLUDINGSELFREPORTEDALCOHOLINTAKEINDIVIDUALSAREASKEDABOUTTHEIRFREQUENCYOFALCOHOLCONSUMPTIONONWEEKDAYSANDHOLIDAYSOVERTHEPRECEDING12MONTHSFOURTYPESOFALCOHOLICBEVERAGESAREDISTINGUISHEDBEERWINEORSIMILARSHOTSORFRUITYLIQUORSANDSPIRITSRESPONDENTSAREALSOQUESTIONEDASTOHOWMANYTIMESTHEYCONSUMEDFIVEORMOREDRINKSONONESPECIFICOCCASION,WHICHENABLESEPISODESOFBINGEDRINKINGTOBEIDENTIFIEDACCORDINGTOTHESPANISHSOCIETYOFFAMILYANDCOMMUNITYMEDICINE,DRINKERSPRESENTBINGEBEHAVIOURIFTHEYCONSUMEMORETHANFIVESTANDARDDRINKUNITSSDUSIN24HATLEASTONCEAMONTH,WHATEVERTHEIRGENDER1ROBLEDO‘DRINKERS’,IFTHEYCLAIMEDTHATTHEYDRANKSOMEALCOHOLAND‘BINGEDRINKERS’,IFTHEYADMITTEDHAVINGDRUNKMORETHANFIVESDUSONONESPECIFICOCCASIONATLEASTONCEAMONTH232RANDOMBREATHTESTSALCOHOLRELATEDDATAFROMASAMPLEOFRBTSCARRIEDOUTBYPOLICEOFFICERSONINTERURBANROADSINCATALONIAIN2012WEREANALYSEDTHEROADSIDESURVEYWASDESIGNEDWITHTHEAIMOFDETERMININGTHEDUIPERCENTAGEFORTHEWHOLECATALANDRIVINGPOPULATIONBYROADTYPE,DAYOFTHEWEEK,TIMEOFTHEDAYANDOTHERFACTORSATWOSTAGESAMPLINGPROCESSWASPERFORMEDFIRST,SOBRIETYROADBLOCKSWEREPLACEDONRANDOMLYSELECTEDROADSECTIONSSECONDLY,DRIVERSPASSINGTHESESOBRIETYCHECKPOINTSWERERANDOMLYSTOPPEDBYTRAFFICOFFICERSANDTESTEDFORALCOHOLFOLLOWINGTHESTANDARDPROCEDUREASAMPLEOF9836DRIVERSWASALCOHOLBREATHTESTEDOUTCOMERESULTSSHOWEDTHATTHEPERCENTAG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簡介：BANDINGLIGATIONOFHEMORRHOIDSJGASTROINTESTINLIVERDISJUNE2007VOL16NO2,163165ADDRESSFORCORRESPONDENCEMOSCHOSJOHNMD,PHDPAPADIMITRIOU10STRKALAMARIA55131,GREECEEMAILGUTINGRBANDINGHEMORRHOIDSUSINGTHEO’REGANDISPOSABLEBANDERSINGLECENTEREXPERIENCEDIMITRIOSPAIKOS1,ANTHIEGATOPOULOU1,JOHNMOSCHOS1,ANASTASIOSKOULAOUZIDIS2,SHIVRAMBHAT2,DIMITRIOSTZILVES1,KONSTANTINOSSOUFLERIS1,DIMITRIOSTRAGIANNIDIS1,IOANNISKATSOS1,ANESTISTARPAGOS11“THEAGENIO”HOSPITAL,THESSALONIKI,GREECE2WARRINGTONGENERALHOSPITAL,CHESHIRE,UKABSTRACTBACKGROUNDHEMORRHOIDSARETHEMOSTCOMMONANORECTALDISORDERINTHEWESTERNWORLDANDAREAMAJORCAUSEOFACTIVE,RELAPSINGORCHRONICRECTALBLEEDINGMANYTREATMENTOPTIONSHAVEBEENPROPOSEDANDTRIEDFOREARLYSTAGEHEMORRHOIDSTHEREISGENERALAGREEMENTTHATRUBBERBANDINGLIGATIONRBLISSAFEANDEFFECTIVEAIMSTOEVALUATETHEEFFECTIVENESSANDCOMPLICATIONSASSOCIATEDWITHRBLPERFORMEDINOUTPATIENTSFORSYMPTOMATICHEMORRHOIDSUSINGTHEO’REGANDISPOSABLEBANDERDEVICERESULTSSIXTYCONSECUTIVEPATIENTSUNDERWENTHEMORRHOIDBANDINGWITHTHEO’REGANDISPOSABLEBANDERTHEMEANTIMEREQUIREDFORONESESSIONWAS62MINTHELONGESTWAS10MINNOMAJORCOMPLICATIONSWERENOTEDMINOREARLYANDLATEBLEEDINGWASREPORTEDIN10AND67RESPECTIVELY,BUTNONEWASSEVEREPAINOCCURREDIN67BUTWASNOTSEVEREINALLCASES,CLINICALANDENDOSCOPICRANGEANDFORMSCORESIMPROVEMENTWASOBSERVEDANDPATIENTSOFALLAGES,INCLUDINGTHEELDERLY,WEREFOUNDTOBETOLERANTTOTHEPROCEDURECONCLUSIONRBLPERFORMEDINOUTPATIENTSFORSYMPTOMATICHEMORRHOIDSUSINGTHEO’REGANDISPOSABLEBANDERDEVICEISASSOCIATEDWITHAGOODRESPONSEANDLOWCOMPLICATIONRATEWERECOMMENDTHETECHNIQUEASASAFEANDRELIABLETREATMENTOPTIONKEYWORDSHEMORRHOIDSO’REAGANDISPOSABLEBANDERRUBBERBANDINGLIGATIONINTRODUCTIONHEMORRHOIDSARETHEMOSTCOMMONANORECTALDISORDERINTHEWESTERNWORLD1MANYTREATMENTOPTIONSHAVEBEENPROPOSEDANDTRIEDTHEREISGENERALAGREEMENTTHATRUBBERBANDINGLIGATIONRBLISSAFEANDEFFECTIVESURGERYSHOULDBERESERVEDFOR3RDOR4THGRADEHEMORRHOIDS,“MIXED”HEMORRHOIDSNOTRESPONDINGTORBLORPATIENTSONANTICOAGULANTSTHEIDEALTREATMENTISEASILYLEARNED,COSTEFFECTIVE,GIVESSATISFACTORYRESULTSANDLACKSCOMPLICATIONSRBLISRECOMMENDEDASTHEINITIALMODEOFTHERAPYFORHEMORRHOIDSOFGRADE1TO3OURAIMWASTOEVALUATETHEEFFECTIVENESSANDCOMPLICATIONSASSOCIATEDWITHRBLPERFORMEDINOUTPATIENTSFORSYMPTOMATICHEMORRHOIDSUSINGTHEO’REGANDISPOSABLEBANDERDEVICEMATERIALANDMETHODSBETWEENSEPTEMBER2005ANDMARCH2006,60CONSECUTIVEPATIENTS32MEN,28WOMENUNDERWENTRBLWITHTHEO’REGANDISPOSABLEBANDERALLPATIENTSHADINTERNALHEMORRHOIDSOFGRADE1TO4ACCORDINGTOTHEGOLIGHERGRADINGSYSTEMWHICHISAFOURSTAGEGRADINGFORINTERNALHEMORRHOIDS2ALLPATIENTSHADUNDERGONEUNSUCCESSFULCONSERVATIVETREATMENTTHESTUDYDESIGNWASAPPROVEDBYTHEHOSPITAL’SETHICSCOMMITTEEWRITTENINFORMEDCONSENTWASOBTAINEDFROMEACHPATIENTPATIENTSWITHASSOCIATEDANALFISSURES,ANALSPASMORINFECTIOUSANALPATHOLOGIESANDPATIENTSWHOREFUSEDTOSIGNTHEINFORMEDCONSENTFORMWEREEXCLUDEDFROMTHESTUDYALLPATIENTSWEREPREPAREDFORTREATMENTBYADMINISTRATIONOFASALINESOLUTIONENEMAANDAPPLICATIONOFALOCALANESTHETICOINTMENTXYLOCAINEGEL2ASTRAZENECA,WEBEL,GERMANYINTOTHEANALCANALEARLYCOMPLICATIONSWEREDEFINEDASTHOSEOCCURRINGWITHINAWEEKALLRBLSWEREPERFORMEDONANOUTPATIENTBASISTHEFRONTENDOFTHELOADEDLIGATORWASINITIALLYINSERTEDFULLYINTOTHERECTUMANDTHENSLOWLYWITHDRAWNASITWASANGLEDACUTELYTOPOINTDIRECTLYTOWARDTHESITETOBELIGATED,1CMABOVETHEDENTATELINETHETISSUEWASSUCKEDINTOTHELIGATORBYWITHDRAWINGITSPLUNGERATESTFORPAINWASPERFORMEDBYROTATINGTHELIGATORTHROUGH180OWHILEMAINTAININGSUCTIONIFTHISMANEUVERCAUSEDDISCOMFORTTHELIGATORWASREPOSITIONEDATAHIGHERLEVELSUCTIONWASMAINTAINEDFORATLEAST30SECONDSWHILETHELIGATORWASROTATEDTHROUGH180OSEVERALTIMESTOALLOWANADEQUATEBITEOFTISSUETOBEBANDINGLIGATIONOFHEMORRHOIDS165SUGGESTSRBLFORTREATMENTFORGRADE2HEMORRHOIDSWHILERESERVINGHAEMORRHOIDECTOMYFORGRADE3HEMORRHOIDSORRECURRENCESAFTERRBL11ANOTHERRECENTSTUDYREPORTEDTHATRBLCANBEUSEDTOTREATALLDEGREESOFHEMORRHOIDSWITHSIMILAREFFECTIVENESS12INOURSTUDY,3MONTHFOLLOWUPWASSATISFACTORYREGARDINGALLGRADESOFHEMORRHOIDSAPARTFROMGRADEIVINCONCLUSION,RBLPERFORMEDINOUTPATIENTSFORSYMPTOMATICHEMORRHOIDSUSINGTHEO’REGANDISPOSABLEBANDERDEVICEISASSOCIATEDWITHAGOODRESPONSEANDLOWCOMPLICATIONRATEWERECOMMENDTHETECHNIQUEASASAFEANDRELIABLETREATMENTOPTION4FUKUDAA,KAYJIYAMAT,ARAKAWAHETALRETROFLEXEDENDOSCOPICMULTIPLEBANDLIGATIONOFSYMPTOMATICINTERNALHEMORRHOIDSGASTROINTESTENDOSC2004593803845GUPTAPJRADIOFREQUENCYCOAGULATIONVERSUSRUBBERBANDLIGATIONINEARLYHEMORRHOIDSPAINVERSUSGAINMEDICINAKAUNAS2004402322376CLEATORIG,CLEATORMMBANDINGHEMORRHOIDSUSINGTHEO’REGANDISPOSABLEBANDERBUSINESSBRIEFINGUSGASTROENTEROLOGYREVIEW200569737GUPTAPJINFRAREDCOAGULATIONVERSUSRUBBERBANDLIGATIONINEARLYSTAGEHEMORRHOIDSBRAZJMEDRES200336143314388PFENNINGERJL,SURRELLJNONSURGICALTREATMENTOPTIONSFORINTERNALHEMORRHOIDSAMFAMPHYCISIAN1995528218349MACRAEHM,MCLEODRSCOMPARISONOFHEMORRHOIDTREATMENTAMETAANALYSISCANJSURG199740141710SCHWARTZSIPRINCIPLESOFSURGERY,6THED,MCGRAWHILL,NYORK1994,PP,222122911SHANMUGAMV,THAHAMA,RABINDRANATHKS,CAMPBELLKL,STEELERJ,LOUDONMARUBBERBANDLIGATIONVERSUSEXCISIONALHAEMORRHOIDECTOMYFORHEMORRHOIDSCOCHRANEDATABASESYSTREV200520CD00503412IYERVS,SHRIERI,GORDONPHLONGTERMOUTCOMEOFRUBBE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