With the increased competition of modern economy and globalization,consumer creation which based on the analysis of consumer behavior was more and more attentioned and respected by business.Based on the meaning and ch...With the increased competition of modern economy and globalization,consumer creation which based on the analysis of consumer behavior was more and more attentioned and respected by business.Based on the meaning and characteristics of agricultural product consumer creation,index system of value model of agricultural product consumer creation was put forward through analytical hierarchy process(AHP).The weights of the indicators and related indicators of impact on the value were analyzed,and value models of agricultural product consumer creation were constructed to provide ideas for development of agricultural product consumer market and research of consumer value.Consumer creation was constructed to provide ideas for development of agricultural product consumer market and research of consumer value.展开更多
Through reviewing and summarizing the existing research on consumer motivation,and combining the characteristics of human behavior and the objective needs of environmental protection,this paper analyzes and defines co...Through reviewing and summarizing the existing research on consumer motivation,and combining the characteristics of human behavior and the objective needs of environmental protection,this paper analyzes and defines consumers’purchase motivation.In the context of environmental protection,purchase motivation is divided into demand motivation,value recognition motivation,recognition motivation,and interest motivation.Their definitions are given in this paper,which provides a conceptual basis for further research on the influence of purchase motivation on consumer behavior in the context of environmental protection.展开更多
This study investigates the learning curve of commercial banks regarding the efficiency of credit and value creation.However,current empirical methods for accessing the learning curve in organizations are not suitable...This study investigates the learning curve of commercial banks regarding the efficiency of credit and value creation.However,current empirical methods for accessing the learning curve in organizations are not suitable for use in financial institutions.Considering bank-specific characteristics,we introduce a dynamic learning curve using a cost function adjusted to capture learning-by-doing in banks.Using the model,we test several hypotheses on the impact of bank intermediary experience(learning)on the efficiency of credit and value creation in Japanese commercial banks.The findings show that bank intermediary learning significantly improves the cost efficiency gain in the gross value created,total credit created,and investment.However,bank intermediary experience has no significant effect on the efficiency of the economic value created for all the banks analyzed.These findings have practical implications for evaluating cost dynamics in bank credit and value creation,risk management,lending to the real sector,and shareholder value creation.展开更多
This study aims to investigate the influence of spiritual values on work motivation, management control, and the quality of financial information on Islamic financial institutions (IFIs) in Indonesia. Spiritual valu...This study aims to investigate the influence of spiritual values on work motivation, management control, and the quality of financial information on Islamic financial institutions (IFIs) in Indonesia. Spiritual values are measured using four reflexive indicators, namely, Shiddiq, Fathanah, Amanah, and Tabligh. Work motivation is formed by four formative indicators, namely, compensation, recognition, work experience, and openness. Management control variable is formed by four formative indicators, namely, planning, implementing, evaluating, and monitoring, and finally, the quality of financial information is manifested in four reflexive variables, namely, relevant, comparable, understandable, and consistent. Data are collected through questionnaires with 125 respondents as samples from three types of IFIs, such as Islamic banking, Islamic pawnshop, and Islamic insurance in Indonesia. Methods of data analysis include the use of partial least squares (PLS) to analyze the influence of spiritual values on work motivation, management control, and quality of financial information. The results of this study showed that the manifestation of spiritual values in IFIs is able to influence the quality of financial information through the media as motivation and management control, but directly spiritual values are not able to influence the quality of financial information. While work motivation and management control significantly influence the quality of financial information.展开更多
Small and medium-sized enterprises have developed rapidly under the guidance and support of the national industrial policy.Because of the influence of the post financial crisis,the rate of the global economy developme...Small and medium-sized enterprises have developed rapidly under the guidance and support of the national industrial policy.Because of the influence of the post financial crisis,the rate of the global economy development decreased and the market competition increased,the profit of small and medium-sized enterprises is on the decline or even in a loss.The paper,based on the value creation logic of Balanced Score Card,put forward that we should,with the Differentiation Strategy as the basis,using Strategy Map and Cascade Strategy,integrate the key internal procedures to increase the strategic preparation of intangible assets to guide the business model innovation of small and medium-sized enterprises and promote the rapid development of small and medium-sized enterprises.展开更多
Organizations in the 21th century have to address the problem of employee’s retention as it has direct and indirect costs for the organisation.In regards to this issue several theories have emerged pointing out the s...Organizations in the 21th century have to address the problem of employee’s retention as it has direct and indirect costs for the organisation.In regards to this issue several theories have emerged pointing out the strong relationship between retention and employee’s motivation.This last topic is not trivial,as it includes factors from different disciplines such as the psychological or managerial ones.The aim of this paper is to analyse the current literature related to different work motivation theories in order to identify patterns,which might help to understand better the dynamics between motivation at work and its impact on employee retention.In order to do so a detailed revision of the literature has been done classifying the main motivational theories in needs,traits,values,and cognition.Results of the above analysis highlight the“satisfaction of a need”as a common denominator in the motivational theories.Need theories explain why someone must act but they do not explain why particular actions are followed in specific situations.One of the insights is that values are the ones that unveil what drives individuals to achieve a goal.Therefore it is vital for organizations to learn and understand which ones are the employees work values in order to retain them and keep them motivated.展开更多
This work, through an empirical research (Jayaram, Kannan and Tan model), aims at analysing, at the same time, the effect of "structural mechanisms" and "relationships building" factors on the value creation pro...This work, through an empirical research (Jayaram, Kannan and Tan model), aims at analysing, at the same time, the effect of "structural mechanisms" and "relationships building" factors on the value creation process in the Supply Chain. The two factors have been chosen among others, as they have been considered able to improve the internal and external processes of the firm and the Supply Chain, and in consequence, able to influence the value creation process of the Supply Chain Management. The research has been directed to the chemical and pharmaceutical sector of the Southern Lazio (Italy) and a factorial analysis, using the software SPSS (16.0) which has been performed in order to verify the influence of these factors in value creation process of the Supply Chain The outcomes confirm the positive contribute in the value creation process for companies that take care of the relationships among the stakeholders in the management process of the supply chain (the "relationships building" factor) and, in parallel with the analysis of the same process, the secondary role of the "structural mechanisms" factor has been highlighted.展开更多
This paper explores the value creation of business process management (BPM) and managerial accounting system (MAS) using a case study. The findings show that BPM shortens the management chain and increases the con...This paper explores the value creation of business process management (BPM) and managerial accounting system (MAS) using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes' goals. The information effect and motive effect of MAS increase employees' work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.展开更多
This work investigates the relationship between intellectual capital and value creation in the sector of production and assembly of vehicles and auto-parts in Brazil. Through the access of the database from the annual...This work investigates the relationship between intellectual capital and value creation in the sector of production and assembly of vehicles and auto-parts in Brazil. Through the access of the database from the annual industrial research conducted by the Brazilian Institute of Geography and Statistics, we gathered 865 observations, from 2000 to 2006, of public and private Brazilian companies with more than 100 employees. The database allows the estimate of relevant aggregated variables such as national accounts, gross domestic product, intermediate consumption, as well as propitiates a sectorial study of business strategies and performance, including value added by individual companies. In particular, in this study we use data on variables associated to intellectual capital. To achieve the goal of the study, we consider intellectual capital as defined by Pulic (2000, 2002), including human capital and structural capital. For the analysis of business performance, we used Pulic's VAIC (Value Added Intellectual Cofficient) index as a measure of efficiency of the employed financial and intellectual capital. Regression models were run to verify the relationship among the efficiency in the use of intellectual capital and the profitability of Brazilian companies. The gross income, calculated as before selling, general and administrative expenses, depreciation expenses, amortization and interest expenses, was used as measure of the flows of value creation and the profitability was measured by the gross income to the total assets of the companies. Considering the constructs defined by Pulic (2000, 2002), we tested, for the Brazilian sector of Production and Assembly of Vehicles and Auto-parts, the following hypotheses: (l) there is a positive relationship between value creation and intellectual capital, (2) there is a positive relationship between value creation and stock of intellectual capital, (3) there is a positive relationship between value creation and efficiency of the employed capital, (4) there is a positive relationship between value creation and efficiency of the human capital, (5) there is a positive relationship between value creation and efficiency of the structural capital. The results of the study, obtained through panel data analysis and through the use static and dynamic models, support the hypotheses that the intellectual capital of the companies, in its flow and stock dimensions, is positively and significantly related to value creation.展开更多
Value creation is a significant part of the sustainable building process.To understand the process of value creation,this paper identifies a number of important issues.First,the paper addresses the existence of and iden...Value creation is a significant part of the sustainable building process.To understand the process of value creation,this paper identifies a number of important issues.First,the paper addresses the existence of and identifies reasons for com-plexity in the process of value creation over a whole lifecycle(WLC).Then,a conceptual framework model is developed and adapted to the WLC in order to monitor building process stages and intervals.Next,the concepts and strategies lead-ing to WLC value maximization are addressed.Finally,a conceptual WLC value creation model is proposed that is based on sustainable building process stages and building asset stakeholders’benefits.The paper indicates how value cre-ated is an accumulation of values acquired through various operations over the building WLC.展开更多
Thematic art creation is a product of a complex social,historical,and cultural context,and it fills an important position in the development of modern and contemporary Chinese art history.Since the 21st century,with t...Thematic art creation is a product of a complex social,historical,and cultural context,and it fills an important position in the development of modern and contemporary Chinese art history.Since the 21st century,with the introduction and implementation of a series of national major thematic art creation projects,thematic art creation has gradually moved from a marginal position in art history to a core area,becoming a visual narrative method with independent aesthetic value.Moving towards cultural consciousness and carrying cultural self-confidence,thematic art creation requires the guidance,standardization,and support of related art theories.The lack and absence of theoretical research restricts the development of thematic art creation.This study combs through the research results and literature materials of thematic art creation since the new century as well as studies the aesthetic education value of thematic art creation image narration.展开更多
Objective:To analyze the effect of protection motivation theory on the quality of life of patients with spinal fracture.Methods:From August 2019 to September 2020,72 patients with spinal fracture were selected and ran...Objective:To analyze the effect of protection motivation theory on the quality of life of patients with spinal fracture.Methods:From August 2019 to September 2020,72 patients with spinal fracture were selected and randomly divided into two groups.The routine nursing group was the routine nursing group,and the combined nursing with the theory of protective motivation was the dynamic nursing group.Results:The hospitalization time,detumescence time,healing time and muscle strength recovery time of group A were shorter than those of group B(P<0.05).The VAS score and Barthel index score of the dynamic group were better than those of the conventional group(P<0.05);The score of SF-36 in the group A was higher than that in the group B(P<0.05).Conclusions:The application of protection motivation theory in the nursing of patients with spinal fracture can shorten the healing time of fracture,promote the recovery of muscle strength,relieve the pain of fracture,and then improve the ability of daily life and quality of life of patients.展开更多
Raising ecological awareness and health concerns create question marks about healthiness and sustainability of conventional foods in customers' minds. Due to augmented mass media coverage of environmental problems, h...Raising ecological awareness and health concerns create question marks about healthiness and sustainability of conventional foods in customers' minds. Due to augmented mass media coverage of environmental problems, health concerns related to consumption of genetically modified food and/or chemical contaminants in food, and consumers' increasing interest in healthy nutrition and environmental protection, there is a growing interest for organic foods in all over the world. Growing interest for organic foods, and increasing production and demand in organic food market has made organic food consumption a significant topic of research. Although organic food market and demand for organic foods have also been growing in Turkey, literature regarding organic food consumption is not very extensive. Therefore, this study aims to understand the underlying motives for organic food consumption in Turkey, and to explore the factors affecting Turkish consumers' attitudes towards organic foods and the behavioral intention of Turkish consumers to purchase organic food by the help of the theory of reasoned action (TRA). The results of 622 successful surveys used for this empirical research indicate that Turkish consumers' attitudes towards organic foods are determined by perception of organic foods, consumer values, and price perception, while their purchase intention is determined by health consciousness, perception of organic foods, consumer values, price perception, and environmental concerns.展开更多
This paper introduced value of Ginkgo miniascape from the perspectives of natural beauty, artistic beauty, artistic conception beauty, health beauty and cultural beauty, classified it into 3 types, namely ornamental l...This paper introduced value of Ginkgo miniascape from the perspectives of natural beauty, artistic beauty, artistic conception beauty, health beauty and cultural beauty, classified it into 3 types, namely ornamental leaf, ornamental fruit and ornamental stump. Then the paper explored creation artistry of Ginkgo miniascape.展开更多
As a part of the product development process, the after-sales services are not only a source of innovation, but also they benefit from value creation through new managerial methodologies for the achievement of competi...As a part of the product development process, the after-sales services are not only a source of innovation, but also they benefit from value creation through new managerial methodologies for the achievement of competitive advantage and customer satisfaction. The objective of the paper is to further understand value creation for the after-sales services. We present the case of the creation of a new business for the after-sales services for the entrance into a new market. The new business is created by two gurus in the aerospace industry. A typology of guidelines is derived, based on organizational and strategic perspectives, for the after-sales services value creation and the guidelines for the creation of a new business as well as for the entrance of into a new market are presented.展开更多
Bruce Nussbaum, past assistant managing editor of Business Week magazine, talks about a grand and broad definition of design with a capital "D" and the failure of design education to keep up with the expansion of th...Bruce Nussbaum, past assistant managing editor of Business Week magazine, talks about a grand and broad definition of design with a capital "D" and the failure of design education to keep up with the expansion of this broader definition. The application of the design mindset over a broader scope of disciplines such as business and technology results in creative people from overlapping disciplines who are flexible, curious, and imaginative; have a tolerance for ambiguity and provide meaningful frameworks for difficult situations. The design process becomes a secondary skill-set that compliments another primary knowledge/skill base. With this model, business disciplines could apply design thinking to the understanding of fundamental economic drivers and technology/engineering/manufacturing disciplines could apply design thinking over deep process expertise in implementation. What about the work of the traditional design disciplines? Following the model described above for business and technology, design disciplines should apply "design thinking" on top of some foundational skill set that comes from the area of human values. What is this primary skill-set? This paper will attempt to explore and create a simple map of the area defined as "Human Values", to locate current design education within that area, to propose directions for design education to move within that area, and to propose similar educational areas within the fields Business and Technology.展开更多
This study contributes a number of innovative and interesting empirical findings with a view of four audit committee characteristics to predict overall value creation efficiency and capital employed efficiency using v...This study contributes a number of innovative and interesting empirical findings with a view of four audit committee characteristics to predict overall value creation efficiency and capital employed efficiency using value added intellectual coefficient (VAICTM) method. Using purposive sampling, 34 property, real estate, and building construction firms listed on Indonesia Stock Exchange in 2011 were selected. Empirical findings could not provide a significant relationship between audit committee characteristics and the overall value creation efficiency as well as capital employed efficiency. This implies that currently, the number of members, number of meetings, number of independent commissioners, and accounting or finance expertise in audit committee cannot be expected as drivers of business value creation in Indonesian context, more specifically for property, real estate, and building construction industry. The overall lack of significant relationships may potentially result from limited human capacity, lack of financial expertise, and inadequate knowledge about the role of audit committee to add value to the business.展开更多
Adolescence is the golden stage for developing reading ability.Reading ability is an important factor in promoting teenagers'know-how and cognitive structure.For teenagers who are at the stage of forming views on ...Adolescence is the golden stage for developing reading ability.Reading ability is an important factor in promoting teenagers'know-how and cognitive structure.For teenagers who are at the stage of forming views on the world,life,and values,reading is a key part of understanding the external world.This study is an empirical analysis conducted on 210 teenagers through questionnaires to explore the influence of perceived value of social reading on teenagers'reading ability by using the structural equation model.The results show that first,the perceived value of social reading affects teenagers'reading ability;second,social reading motivation is the mediator of the above relationship;third,the perceived value of social reading affects teenagers'reading ability through reading motivation.In regard to that,it is proposed that the characteristics of perceived value should be made use to stimulate students'learning motivation and improve teenagers'reading ability in the process of policy formulation of governmental departments and the teaching in schools.展开更多
In this study,we are to explore(1)features of HR reengineering,(2)the impact of business digitalization strategies on digital transformation and HR engineering,(3)the impact of business digitalization strategies and H...In this study,we are to explore(1)features of HR reengineering,(2)the impact of business digitalization strategies on digital transformation and HR engineering,(3)the impact of business digitalization strategies and HR reengineering on talent value creation,and present the results of a qualitative study that offers insight into 42“thought units”,which were“categorizing”into four dimensions corresponding to our research questions:(1)plan,(2)do,(3)check,and(4)action.The“check”dimension corresponds to the four key features of HR reengineering related to business digitalization strategy,and how to create talent value when a company successfully implements business-led digital transformation,HR reengineering,and talent value creation,including(1)talent planning,(2)talent introduction,(3)talent adjustment,and(4)talent development.展开更多
Purpose:The present study examined the patterns of children's expectancy beliefs and subjective task values through the Physical Activity as Civil Skill Program and associated links to physical education enjoyment a...Purpose:The present study examined the patterns of children's expectancy beliefs and subjective task values through the Physical Activity as Civil Skill Program and associated links to physical education enjoyment and total physical activity.Methods:The sample comprised 401 children aged 9–13 years from 3 small towns located in North-East Finland.All children received school-based activities across 2-year program from Grades 5 to 7.The present data were collected using questionnaires across 3 measurement phases during 2012–2014.Results:The levels of expectancy beliefs and subjective task values indicated to be relatively high and the development was stable through the program,especially in terms of expectancy beliefs,attainment value,and cost.In contrast,interest value and utility value decreased over the particular period of time.Boys believed they are physically more competent when compared to other students and valued physical education classes more important than girls.In addition,the higher the physical activity level the children reported,the higher the physical education enjoyment they perceived.Conclusion:The current program including actions to increase physical activity through manipulation of psychological and physical school environment modification indicated to be an effective strategy to prohibit declining levels of children's expectancy beliefs and task values.展开更多
基金Supported by Rural Development Research Center in Sichuan(2009CR2110921)~~
文摘With the increased competition of modern economy and globalization,consumer creation which based on the analysis of consumer behavior was more and more attentioned and respected by business.Based on the meaning and characteristics of agricultural product consumer creation,index system of value model of agricultural product consumer creation was put forward through analytical hierarchy process(AHP).The weights of the indicators and related indicators of impact on the value were analyzed,and value models of agricultural product consumer creation were constructed to provide ideas for development of agricultural product consumer market and research of consumer value.Consumer creation was constructed to provide ideas for development of agricultural product consumer market and research of consumer value.
基金Scientific Research Project of Hefei Technology College(2024SKB08)Anhui Province Key Scientific Research Project(2022AH052219)。
文摘Through reviewing and summarizing the existing research on consumer motivation,and combining the characteristics of human behavior and the objective needs of environmental protection,this paper analyzes and defines consumers’purchase motivation.In the context of environmental protection,purchase motivation is divided into demand motivation,value recognition motivation,recognition motivation,and interest motivation.Their definitions are given in this paper,which provides a conceptual basis for further research on the influence of purchase motivation on consumer behavior in the context of environmental protection.
基金supported by JSPS KAKENHI Grant Number 19J10715.
文摘This study investigates the learning curve of commercial banks regarding the efficiency of credit and value creation.However,current empirical methods for accessing the learning curve in organizations are not suitable for use in financial institutions.Considering bank-specific characteristics,we introduce a dynamic learning curve using a cost function adjusted to capture learning-by-doing in banks.Using the model,we test several hypotheses on the impact of bank intermediary experience(learning)on the efficiency of credit and value creation in Japanese commercial banks.The findings show that bank intermediary learning significantly improves the cost efficiency gain in the gross value created,total credit created,and investment.However,bank intermediary experience has no significant effect on the efficiency of the economic value created for all the banks analyzed.These findings have practical implications for evaluating cost dynamics in bank credit and value creation,risk management,lending to the real sector,and shareholder value creation.
文摘This study aims to investigate the influence of spiritual values on work motivation, management control, and the quality of financial information on Islamic financial institutions (IFIs) in Indonesia. Spiritual values are measured using four reflexive indicators, namely, Shiddiq, Fathanah, Amanah, and Tabligh. Work motivation is formed by four formative indicators, namely, compensation, recognition, work experience, and openness. Management control variable is formed by four formative indicators, namely, planning, implementing, evaluating, and monitoring, and finally, the quality of financial information is manifested in four reflexive variables, namely, relevant, comparable, understandable, and consistent. Data are collected through questionnaires with 125 respondents as samples from three types of IFIs, such as Islamic banking, Islamic pawnshop, and Islamic insurance in Indonesia. Methods of data analysis include the use of partial least squares (PLS) to analyze the influence of spiritual values on work motivation, management control, and quality of financial information. The results of this study showed that the manifestation of spiritual values in IFIs is able to influence the quality of financial information through the media as motivation and management control, but directly spiritual values are not able to influence the quality of financial information. While work motivation and management control significantly influence the quality of financial information.
基金the phased achievement of the social science research project of Shandong Province:Research on industrial transformation and upgrading of equipment manufacturing industry in Shandong Province(No:13CJJJ02)
文摘Small and medium-sized enterprises have developed rapidly under the guidance and support of the national industrial policy.Because of the influence of the post financial crisis,the rate of the global economy development decreased and the market competition increased,the profit of small and medium-sized enterprises is on the decline or even in a loss.The paper,based on the value creation logic of Balanced Score Card,put forward that we should,with the Differentiation Strategy as the basis,using Strategy Map and Cascade Strategy,integrate the key internal procedures to increase the strategic preparation of intangible assets to guide the business model innovation of small and medium-sized enterprises and promote the rapid development of small and medium-sized enterprises.
文摘Organizations in the 21th century have to address the problem of employee’s retention as it has direct and indirect costs for the organisation.In regards to this issue several theories have emerged pointing out the strong relationship between retention and employee’s motivation.This last topic is not trivial,as it includes factors from different disciplines such as the psychological or managerial ones.The aim of this paper is to analyse the current literature related to different work motivation theories in order to identify patterns,which might help to understand better the dynamics between motivation at work and its impact on employee retention.In order to do so a detailed revision of the literature has been done classifying the main motivational theories in needs,traits,values,and cognition.Results of the above analysis highlight the“satisfaction of a need”as a common denominator in the motivational theories.Need theories explain why someone must act but they do not explain why particular actions are followed in specific situations.One of the insights is that values are the ones that unveil what drives individuals to achieve a goal.Therefore it is vital for organizations to learn and understand which ones are the employees work values in order to retain them and keep them motivated.
文摘This work, through an empirical research (Jayaram, Kannan and Tan model), aims at analysing, at the same time, the effect of "structural mechanisms" and "relationships building" factors on the value creation process in the Supply Chain. The two factors have been chosen among others, as they have been considered able to improve the internal and external processes of the firm and the Supply Chain, and in consequence, able to influence the value creation process of the Supply Chain Management. The research has been directed to the chemical and pharmaceutical sector of the Southern Lazio (Italy) and a factorial analysis, using the software SPSS (16.0) which has been performed in order to verify the influence of these factors in value creation process of the Supply Chain The outcomes confirm the positive contribute in the value creation process for companies that take care of the relationships among the stakeholders in the management process of the supply chain (the "relationships building" factor) and, in parallel with the analysis of the same process, the secondary role of the "structural mechanisms" factor has been highlighted.
文摘This paper explores the value creation of business process management (BPM) and managerial accounting system (MAS) using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes' goals. The information effect and motive effect of MAS increase employees' work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.
文摘This work investigates the relationship between intellectual capital and value creation in the sector of production and assembly of vehicles and auto-parts in Brazil. Through the access of the database from the annual industrial research conducted by the Brazilian Institute of Geography and Statistics, we gathered 865 observations, from 2000 to 2006, of public and private Brazilian companies with more than 100 employees. The database allows the estimate of relevant aggregated variables such as national accounts, gross domestic product, intermediate consumption, as well as propitiates a sectorial study of business strategies and performance, including value added by individual companies. In particular, in this study we use data on variables associated to intellectual capital. To achieve the goal of the study, we consider intellectual capital as defined by Pulic (2000, 2002), including human capital and structural capital. For the analysis of business performance, we used Pulic's VAIC (Value Added Intellectual Cofficient) index as a measure of efficiency of the employed financial and intellectual capital. Regression models were run to verify the relationship among the efficiency in the use of intellectual capital and the profitability of Brazilian companies. The gross income, calculated as before selling, general and administrative expenses, depreciation expenses, amortization and interest expenses, was used as measure of the flows of value creation and the profitability was measured by the gross income to the total assets of the companies. Considering the constructs defined by Pulic (2000, 2002), we tested, for the Brazilian sector of Production and Assembly of Vehicles and Auto-parts, the following hypotheses: (l) there is a positive relationship between value creation and intellectual capital, (2) there is a positive relationship between value creation and stock of intellectual capital, (3) there is a positive relationship between value creation and efficiency of the employed capital, (4) there is a positive relationship between value creation and efficiency of the human capital, (5) there is a positive relationship between value creation and efficiency of the structural capital. The results of the study, obtained through panel data analysis and through the use static and dynamic models, support the hypotheses that the intellectual capital of the companies, in its flow and stock dimensions, is positively and significantly related to value creation.
文摘Value creation is a significant part of the sustainable building process.To understand the process of value creation,this paper identifies a number of important issues.First,the paper addresses the existence of and identifies reasons for com-plexity in the process of value creation over a whole lifecycle(WLC).Then,a conceptual framework model is developed and adapted to the WLC in order to monitor building process stages and intervals.Next,the concepts and strategies lead-ing to WLC value maximization are addressed.Finally,a conceptual WLC value creation model is proposed that is based on sustainable building process stages and building asset stakeholders’benefits.The paper indicates how value cre-ated is an accumulation of values acquired through various operations over the building WLC.
文摘Thematic art creation is a product of a complex social,historical,and cultural context,and it fills an important position in the development of modern and contemporary Chinese art history.Since the 21st century,with the introduction and implementation of a series of national major thematic art creation projects,thematic art creation has gradually moved from a marginal position in art history to a core area,becoming a visual narrative method with independent aesthetic value.Moving towards cultural consciousness and carrying cultural self-confidence,thematic art creation requires the guidance,standardization,and support of related art theories.The lack and absence of theoretical research restricts the development of thematic art creation.This study combs through the research results and literature materials of thematic art creation since the new century as well as studies the aesthetic education value of thematic art creation image narration.
文摘Objective:To analyze the effect of protection motivation theory on the quality of life of patients with spinal fracture.Methods:From August 2019 to September 2020,72 patients with spinal fracture were selected and randomly divided into two groups.The routine nursing group was the routine nursing group,and the combined nursing with the theory of protective motivation was the dynamic nursing group.Results:The hospitalization time,detumescence time,healing time and muscle strength recovery time of group A were shorter than those of group B(P<0.05).The VAS score and Barthel index score of the dynamic group were better than those of the conventional group(P<0.05);The score of SF-36 in the group A was higher than that in the group B(P<0.05).Conclusions:The application of protection motivation theory in the nursing of patients with spinal fracture can shorten the healing time of fracture,promote the recovery of muscle strength,relieve the pain of fracture,and then improve the ability of daily life and quality of life of patients.
文摘Raising ecological awareness and health concerns create question marks about healthiness and sustainability of conventional foods in customers' minds. Due to augmented mass media coverage of environmental problems, health concerns related to consumption of genetically modified food and/or chemical contaminants in food, and consumers' increasing interest in healthy nutrition and environmental protection, there is a growing interest for organic foods in all over the world. Growing interest for organic foods, and increasing production and demand in organic food market has made organic food consumption a significant topic of research. Although organic food market and demand for organic foods have also been growing in Turkey, literature regarding organic food consumption is not very extensive. Therefore, this study aims to understand the underlying motives for organic food consumption in Turkey, and to explore the factors affecting Turkish consumers' attitudes towards organic foods and the behavioral intention of Turkish consumers to purchase organic food by the help of the theory of reasoned action (TRA). The results of 622 successful surveys used for this empirical research indicate that Turkish consumers' attitudes towards organic foods are determined by perception of organic foods, consumer values, and price perception, while their purchase intention is determined by health consciousness, perception of organic foods, consumer values, price perception, and environmental concerns.
文摘This paper introduced value of Ginkgo miniascape from the perspectives of natural beauty, artistic beauty, artistic conception beauty, health beauty and cultural beauty, classified it into 3 types, namely ornamental leaf, ornamental fruit and ornamental stump. Then the paper explored creation artistry of Ginkgo miniascape.
文摘As a part of the product development process, the after-sales services are not only a source of innovation, but also they benefit from value creation through new managerial methodologies for the achievement of competitive advantage and customer satisfaction. The objective of the paper is to further understand value creation for the after-sales services. We present the case of the creation of a new business for the after-sales services for the entrance into a new market. The new business is created by two gurus in the aerospace industry. A typology of guidelines is derived, based on organizational and strategic perspectives, for the after-sales services value creation and the guidelines for the creation of a new business as well as for the entrance of into a new market are presented.
文摘Bruce Nussbaum, past assistant managing editor of Business Week magazine, talks about a grand and broad definition of design with a capital "D" and the failure of design education to keep up with the expansion of this broader definition. The application of the design mindset over a broader scope of disciplines such as business and technology results in creative people from overlapping disciplines who are flexible, curious, and imaginative; have a tolerance for ambiguity and provide meaningful frameworks for difficult situations. The design process becomes a secondary skill-set that compliments another primary knowledge/skill base. With this model, business disciplines could apply design thinking to the understanding of fundamental economic drivers and technology/engineering/manufacturing disciplines could apply design thinking over deep process expertise in implementation. What about the work of the traditional design disciplines? Following the model described above for business and technology, design disciplines should apply "design thinking" on top of some foundational skill set that comes from the area of human values. What is this primary skill-set? This paper will attempt to explore and create a simple map of the area defined as "Human Values", to locate current design education within that area, to propose directions for design education to move within that area, and to propose similar educational areas within the fields Business and Technology.
文摘This study contributes a number of innovative and interesting empirical findings with a view of four audit committee characteristics to predict overall value creation efficiency and capital employed efficiency using value added intellectual coefficient (VAICTM) method. Using purposive sampling, 34 property, real estate, and building construction firms listed on Indonesia Stock Exchange in 2011 were selected. Empirical findings could not provide a significant relationship between audit committee characteristics and the overall value creation efficiency as well as capital employed efficiency. This implies that currently, the number of members, number of meetings, number of independent commissioners, and accounting or finance expertise in audit committee cannot be expected as drivers of business value creation in Indonesian context, more specifically for property, real estate, and building construction industry. The overall lack of significant relationships may potentially result from limited human capacity, lack of financial expertise, and inadequate knowledge about the role of audit committee to add value to the business.
基金the Special Support Project for Humanities and Social Sciences of Guangzhou University of Chinese Medicine(2021SKZX04).
文摘Adolescence is the golden stage for developing reading ability.Reading ability is an important factor in promoting teenagers'know-how and cognitive structure.For teenagers who are at the stage of forming views on the world,life,and values,reading is a key part of understanding the external world.This study is an empirical analysis conducted on 210 teenagers through questionnaires to explore the influence of perceived value of social reading on teenagers'reading ability by using the structural equation model.The results show that first,the perceived value of social reading affects teenagers'reading ability;second,social reading motivation is the mediator of the above relationship;third,the perceived value of social reading affects teenagers'reading ability through reading motivation.In regard to that,it is proposed that the characteristics of perceived value should be made use to stimulate students'learning motivation and improve teenagers'reading ability in the process of policy formulation of governmental departments and the teaching in schools.
文摘In this study,we are to explore(1)features of HR reengineering,(2)the impact of business digitalization strategies on digital transformation and HR engineering,(3)the impact of business digitalization strategies and HR reengineering on talent value creation,and present the results of a qualitative study that offers insight into 42“thought units”,which were“categorizing”into four dimensions corresponding to our research questions:(1)plan,(2)do,(3)check,and(4)action.The“check”dimension corresponds to the four key features of HR reengineering related to business digitalization strategy,and how to create talent value when a company successfully implements business-led digital transformation,HR reengineering,and talent value creation,including(1)talent planning,(2)talent introduction,(3)talent adjustment,and(4)talent development.
基金funded by the Ministry of Education and Culture,Finland(OKM/14/626/2013)
文摘Purpose:The present study examined the patterns of children's expectancy beliefs and subjective task values through the Physical Activity as Civil Skill Program and associated links to physical education enjoyment and total physical activity.Methods:The sample comprised 401 children aged 9–13 years from 3 small towns located in North-East Finland.All children received school-based activities across 2-year program from Grades 5 to 7.The present data were collected using questionnaires across 3 measurement phases during 2012–2014.Results:The levels of expectancy beliefs and subjective task values indicated to be relatively high and the development was stable through the program,especially in terms of expectancy beliefs,attainment value,and cost.In contrast,interest value and utility value decreased over the particular period of time.Boys believed they are physically more competent when compared to other students and valued physical education classes more important than girls.In addition,the higher the physical activity level the children reported,the higher the physical education enjoyment they perceived.Conclusion:The current program including actions to increase physical activity through manipulation of psychological and physical school environment modification indicated to be an effective strategy to prohibit declining levels of children's expectancy beliefs and task values.