After introducing a new management philosophy called Theory of Constraints (TOC), Dr Eli Goldratt applied it to the field of accounting, and formed a new set of measures for cost accounting. These measures are Through...After introducing a new management philosophy called Theory of Constraints (TOC), Dr Eli Goldratt applied it to the field of accounting, and formed a new set of measures for cost accounting. These measures are Throughput Contribution, Inventory and Operating Expenses. This paper applied the constraint-based cost accounting to three kinds of strategies decisions including contraction, cost and market, and uses the Gedunken experiment to do a contrastive research between the cost accounting based on TOC and the full-absorption cost accounting. The experiment proves that the cost accounting based on TOC outperforms the traditional cost accounting, and greatly improves organizational performance.展开更多
The paper reports on a qualitative study using three focus groups drawn from Muslim consumers both local and foreign. Respondents were given vignettes depicting unethical halal claims scenarios to which respondents we...The paper reports on a qualitative study using three focus groups drawn from Muslim consumers both local and foreign. Respondents were given vignettes depicting unethical halal claims scenarios to which respondents were required to respond. Two Malaysian consumer groups responded by declaring that they will whistle blow by reporting the matter to a religious authority, the Islamic Development Department （JAKIM）, while another group that consists of six Muslim foreign students will just leave the business premise without making any complaints to any authority. The different course of actions taken could be explained by the diverse background of the Malaysian population and their level of awareness in selecting their halal food and their high degree of intolerance to such practice whilst the level of tolerance among foreign Muslim respondents might be different from their Malaysian counterparts or that they have never encountered such a problem before they came to Malaysia, The study also reports the response from JAKIM in relation to the relevant channels for whistle blowing regarding misleading halal labels.展开更多
The paper analyzes the current marketing moral status of tourism enterprise, expounds the immoral conduct of marketing of tourism enterprise and the damage on consumer and society, and proposes the countermeasures to ...The paper analyzes the current marketing moral status of tourism enterprise, expounds the immoral conduct of marketing of tourism enterprise and the damage on consumer and society, and proposes the countermeasures to solve the problems in marketing process, which ensures the rapid development of tourism enterprise.展开更多
Consumers are the source of enterprise profits and the center of enterprise marketing activities. The study of consumption pattern has strategic significance on enterprise business activities. In terms of the enormous...Consumers are the source of enterprise profits and the center of enterprise marketing activities. The study of consumption pattern has strategic significance on enterprise business activities. In terms of the enormous consumption market as China in particular, the study of its consumption pattern is particularly significant. Through the periodic classification of Chinese economic pattern, this thesis extracts the main consumption pattern characteristics of different stages. Through the exploration of the consumption pattern, it analyzes the development rule of consumption pattern and seeks the intrinsic relationship between consumption pattern and enterprise marketing. On this basis, it proposes suggestions of enterprise marketing counternaeasures that adapt to consumption pattern and contribute to enterprise development.展开更多
VAT Scheme Completed China has replaced all business tax with value-added tax（VAT）after extending the policy to cover the construction,real estate,finance and consumer services sectors on May 1.They were the last fo...VAT Scheme Completed China has replaced all business tax with value-added tax（VAT）after extending the policy to cover the construction,real estate,finance and consumer services sectors on May 1.They were the last four sectors still taxed based on their revenue.VAT refers to a tax levied on the difference between a commodity’s pre-tax price and its production cost.展开更多
文摘After introducing a new management philosophy called Theory of Constraints (TOC), Dr Eli Goldratt applied it to the field of accounting, and formed a new set of measures for cost accounting. These measures are Throughput Contribution, Inventory and Operating Expenses. This paper applied the constraint-based cost accounting to three kinds of strategies decisions including contraction, cost and market, and uses the Gedunken experiment to do a contrastive research between the cost accounting based on TOC and the full-absorption cost accounting. The experiment proves that the cost accounting based on TOC outperforms the traditional cost accounting, and greatly improves organizational performance.
文摘The paper reports on a qualitative study using three focus groups drawn from Muslim consumers both local and foreign. Respondents were given vignettes depicting unethical halal claims scenarios to which respondents were required to respond. Two Malaysian consumer groups responded by declaring that they will whistle blow by reporting the matter to a religious authority, the Islamic Development Department （JAKIM）, while another group that consists of six Muslim foreign students will just leave the business premise without making any complaints to any authority. The different course of actions taken could be explained by the diverse background of the Malaysian population and their level of awareness in selecting their halal food and their high degree of intolerance to such practice whilst the level of tolerance among foreign Muslim respondents might be different from their Malaysian counterparts or that they have never encountered such a problem before they came to Malaysia, The study also reports the response from JAKIM in relation to the relevant channels for whistle blowing regarding misleading halal labels.
文摘The paper analyzes the current marketing moral status of tourism enterprise, expounds the immoral conduct of marketing of tourism enterprise and the damage on consumer and society, and proposes the countermeasures to solve the problems in marketing process, which ensures the rapid development of tourism enterprise.
文摘Consumers are the source of enterprise profits and the center of enterprise marketing activities. The study of consumption pattern has strategic significance on enterprise business activities. In terms of the enormous consumption market as China in particular, the study of its consumption pattern is particularly significant. Through the periodic classification of Chinese economic pattern, this thesis extracts the main consumption pattern characteristics of different stages. Through the exploration of the consumption pattern, it analyzes the development rule of consumption pattern and seeks the intrinsic relationship between consumption pattern and enterprise marketing. On this basis, it proposes suggestions of enterprise marketing counternaeasures that adapt to consumption pattern and contribute to enterprise development.
文摘VAT Scheme Completed China has replaced all business tax with value-added tax（VAT）after extending the policy to cover the construction,real estate,finance and consumer services sectors on May 1.They were the last four sectors still taxed based on their revenue.VAT refers to a tax levied on the difference between a commodity’s pre-tax price and its production cost.
