دانلود مقاله لاتین با عنوان بازده حسابداری مالی بر اساس اهرم مالی و سرمایه گذاری

  Abstract This note presents a method for teaching the concept of financial leverage and its relationship to accounting rates of return. Typically, financial leverage is only briefly mentioned in introductory accounting textbooks, and it is rarely related explicitly to rates of return on total assets and on common stockholders’ equity. Yet the concept is an important one for financial managers. We have developed and class tested a numerical illustration to explain in a conceptua ...

دانلود مقاله لاتین از مجله معتبر Journal of World Business با عنوان اتخاذ تصمیم مدیریتی در کسب و کار بین المللی:مروری 45 ساله

    A B S T R A C T We identify key theoretical developments in international managerial decision-making research, synthesize how they have been employed, and discuss contributions that may emerge as researchers devote increased attention to bounded rationality. Since behavioral factors were first introduced into the international business literature, there has been an increasing trend toward acknowledging the decision makers’ role in foreign direct investment and related st ...

دانلود مقاله لاتین با عنوان تغییر در سیستم کنترل مدیریت تحقیق و توسعه: مطالعه موردی یک تحقیق بیوتکنولوژی در چین

  Abstract China’s transition from a command economy to a market economy calls for a transformation from a centralized to a decentralized model in research and development (R&D) management control system. Virtually all scientific research was funded and monitored by the state under the centralized economy, thus creating an incentive structure for individuals and institutes to get state research grants to carry out scientific research without being able to commercially exploit ...

دانلود مقاله لاتین با عنوان سیستم های کنترل مدیریتی و تغییر استراتژهای خودمالکیتی

  Abstract The impact of management buy-outs (MBO) on strategy and management control systems (MCS) is little understood. Previous research by [Ace. Org. Soc. 17 (1992) 151] focused on efficiency-enhancing buy-outs that were a feature of the early development of the market. However, MBOs are heterogeneous and more recent developments have involved ownership changes that stimulate entrepreneurial practices. The novel contribution of this paper is to use Simons’ [Levers of Control: ...

دانلود مقاله لاتین با عنوان سیستم های کنترلی در شرکتهای چند کسب و کاره: از مدیریت عملکرد به سوی مدیریت استراتژیک

  This article discusses the role of control systems in multibusiness companies. The focus is on formulation and implementation of corporate and business unit strategies. Three widely used categories of control models are discussed: (1) models for performance management, (2) models for value-based management, and (3) models for strategic management. The discussion is based upon central normative texts and examples from applications in Nordic The description and discussion of the c ...

دانلود مقاله لاتین با عنوان سطوح کنترل مدیریت فروش و شایستگی ها: پش آیندها و برآیندها

  A B S T R A C T The pursuit of superior salesperson performance and higher levels of sales organization effectiveness is a growing management priority. Management control is an important antecedent to several aspects of salesperson performance and organizational effectiveness. However, prior research has neglected two important issues. First, the impact of market orientation on sales manager control approaches has not been previously considered. Second, sales manager competencies in ...

دانلود مقاله لاتین با عنوان سیستم های کنترل مدیریت به عنوان مجموعه ای از چالش ها، فرصتها و جهت های تحقیقاتی

  Abstract There has been very little explicit theoretical and empirical research on the concept of management control systems (MCS) as a package despite the existence of the idea in management accounting literature for decades. In this editorial we discuss a range of ways researchers have defined MCS and the problems this has created. We provide a new typology for MCS structured around five groups: planning, cybernetic, reward and compensation, administrative and cultural controls. The ...

دانلود مقاله لاتین با عنوان کنترلهای مدیریت در کسب و کارهای خانوادگی: مطالعه موردی دانشگاه خانوادگی مالزی

  Abstract This paper reports on the results of a case study of management controls in an Indonesian family-owned University. The paper attempts to understand the nature and dynamics of management controls in the operations of the University. Data for the analyses are gathered from multiple sources including document analysis, observations and semi-structured interviews. The findings of the case study showed that culture and social relations are very instrumental in the management of th ...

دانلود مقاله لاتین با عنوان بهینه سازی چند هدفه در مدیریت پرتفولیو

  Abstract Several multiobjective optimization methods (MOB) are discussed. Two methods are modified and applied to portfolio management problem. A one parameter relation is derived for efficient portfolios. The second method gives ‘‘several’’ efficient portfolios. Keywords: Multiobjective optimization; Keeny–Raiffa and compromise methods; Portfolio management   ...

دانلود مقاله لاتین ارزش مدیریت پرتفولیو فعال

Abstract We calculate the value of interim portfolio revision, an integral component of active management of mutual funds by comparing the returns on actively managed mutual fund portfolios with the returns the fund portfolios would have earned had there been no interim revision. The results show that, on an average, excess returns from interim portfolio revision do not cover the incremental trading costs, even over holding periods as long as 6 months. Across mutual funds, we find evidence ...