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从会计信息生产流程谈会计信息的治理
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作者 谭业茂 吴升翔 《财政与发展》 北大核心 2001年第6期36-36,共1页
关键词 会计信息 生产流程 经济业务数据 治理
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How to Measure Sports Brand Equity: A Proposal for Football Industry
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作者 Joao Pedro de Lucena Joaquim Antonio Casaca 《Chinese Business Review》 2015年第1期49-59,共11页
As in many other industries, strong brands play an important role in football industry inducing sales for the clubs that own it. Brands financial values are not quantified in balance sheets, so quantifying them provid... As in many other industries, strong brands play an important role in football industry inducing sales for the clubs that own it. Brands financial values are not quantified in balance sheets, so quantifying them provides important financial data. This is the research topic. The research questions are: (i) How is the importance of the brand in the revenues of football clubs and (ii) what is the financial value of the brands Futebol Clube do Porto (FCP), Sport Lisboa e Benfica (SLB), and e Sporting Clube de Portugal (SCP)? This investigation was based on an adaptation of the inter brand equity model. This model considers equity as the economic value generated as net profit of the company, which can be apportioned to the brand. The data was collected from the financial maps of these three clubs between 2005/2006 and 2009/2010 seasons. In order to adapt the model to the football industry, a panel of five experts of professional football club managers was questioned. These experts claim that in football industry, brand management contributes with 16% of the economic value, sport management with 63%, financial management with 16%, and other factors with 5%. The conclusion is that FCP has the most valuable brand, with about 54.5 m , followed by SLB with about 51.6 m , and finally by SCP with about 39.5 m. 展开更多
关键词 brand equity brand management economic value added
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A Survey on Basic Business Problems of Pistachio Farmers in Turkey
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作者 S. Paksoy H.M. Paksoy H. Memis 《Journal of Agricultural Science and Technology》 2011年第1期93-100,共8页
Turkey is an important country which has pistachio trees in the world. The Southeastern Anatolia Project (GAP) region located in southeastern of Anatolia has all of pistachio trees. In other words, pistachio trees h... Turkey is an important country which has pistachio trees in the world. The Southeastern Anatolia Project (GAP) region located in southeastern of Anatolia has all of pistachio trees. In other words, pistachio trees have grown only in GAP region. Provinces of ~anliurfa, Gaziantep and Adiyaman are in the GAP region. In this study, we have investigated problems of pistachio farmers in these cities. So, we applied survey to pistachio farmers. Then we analyzed data which we had from the surveys with SPSS. As a result, the farmers have mainly got input problems, marketing problems, processing problems, keeping problems, financial problems, labor problems and managerial problems. As a solution, pistachio farmers must set up cooperatives which help finding inputs, markets, loan, labor, manager them and come up with their problems. Government has to support pistachio farmers and price of pistachio yield, pistachio farmers must have training programs about theirs works. Finally, pistachio nuts of stock market must be surely founded. 展开更多
关键词 Basic business problems pistachio farmers GAP region TURKEY
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