Contabilidade e Marketing

When observing trade relationships governed by the principles of Fair Trade it becomes interesting to know how these organizations have grown and innovated to be inserted in a global market, generating international business networks for expanding their markets and products. The networks have received little consideration in Fair Trade literature. Social capital is defined as the relationships, expressed through social networks, personal contacts that individuals and organizations develop to allow them access advantages and benefits, which is an important factor to generate a competitive advantage. The objective of the research is to analyze the relationship among social capital and networks of international business in the field of fair trade, and the results of this interaction in the international performance of the organization object of study. The methodology used is qualitative exploratory. A case analysis of Chol-Chol Foundation in the Region of La Araucania in Chile was performed. The results show that the social capital developed by the organization, through the transfer of knowledge through families, belonged to the Fair Trade network and being able to rely on different national and international support networks, has allowed opening up to international markets where the increase in the number of countries, external customers and a wide range of products is remarkable. However, the organization has failed to maintain presence in the markets which puts at risk the existing networks.

Marketing of bank products is the aggregate function absorbed at providing facility to satisfy customer’s monetary needs and wants, more than the rivalry keeping in view the organizational objectives. Banking is a personalized service oriented industry and hence should provide services which satisfy the customers’ needs. The marketing tactic includes forestalling, classifying, responding and satisfying the customers’ needs and wants effectually, professionally, and beneficially. It can be said that the presence of the bank has miniature value without the presence of the customer. The main role of the bank is not only to attain and win more and more customers but also to preserve them through operative customer facility. Marketing as associated to banking is to explain a suitable promise to a customer through a variety of products and services and also to confirm operative distribution through satisfaction. The actual contentment delivered to a customer relay on how the customer is cooperated with. It goes on to prominence that every employee from the highest executive to the most junior employee of the bank should be concerned with marketing.

A large number of business and personal coaches – instructors increasingly promote and teach the problems of time management as a fundamental “tool” for raising productivity and output in the work. Managing the time management in practice means to make changes, all with a view to discover new possibilities in work as well as in life.

A particular dimension in this work is dedicated precisely to time management of managers. The role of why care about time, efficiency and effectiveness in work, improvement, priorities about distinguishing what things are more important and which are more urgent, are treated in a special manner. In continuation of this work, the following question is also posed about giving a stronger impetus and giving an impulse for utilizing time as well as possible and about how to make the most of it and to be more productive. That is an elated matter for all the people participating in the process of work starting from the lowest level employees to the highest managerial levels, that is, the care about time management is of essential significance in this work.

The Globe is moving around the clock. The clock which is tagged with the fundamental aspects of the society is working tireless and trying to bring some sense.The one who is unable to sense the tireless meaning are acting in a stringent direction. Here, the logic to understand about the nature and nurturing attitudes of the people comes into picture. Many countries like India with the tagline of developing nation trying to empower but, the three aspects of society like three interim connections of the clock as hours, minutes and seconds-sadism, Leninism and terrorism respectively are paying convention towards the destination of brand deterioration. Here is the time to expel some of the routine habits of the regulators towards the upliftment of weaker sections turnd abysmal. The situation of security and survival become vulnerable some times when regulatory fails to rightly address the problems. Unless and until the people change their attitude, correcting society and nation will become question mark. Many of the severe incidents shared the signals of devastation. This attempt probably generates a kind of sense to feel about the nation.

Indian youth has a strong inclination towards the gadgets with preference for latest software. The factor of success for smartphones over the years has been not only in their ability to run well, but also to give access to extended capabilities via third-party apps. A customer attitude model is being developed through the variable taken as service quality, service value and service involvement is being designed and validated through the empirical method of factor analysis by using the questionnaire of sample size 400 technical and non-technical students and executives in India. The SEM of customer preferences has developed through the factor analysis of 20 statements about the different smartphone companies.

In this study, has been investigated the impact of the financial performance and growth opportunities on success or failure of listed companies in The Tehran Stock Exchange. Measures of financial performance (including earnings per share, return on equity rate, and return on assets rate), also growth opportunities as the independent variables and success or failure as the dependent variable are considered. The main idea to formulate the hypothesis is that there is a significant relationship between the measures of discussed financial performance and growth opportunities and success or failure. Studied sample includes 115 listed companies in The Tehran Stock Exchange during the 7-years period (2006-2012). In order to analyze the data, were used Pearson correlation coefficient and multiple regressions. The results showed that there is significant relationship between earnings per share (EPS) and the rate of return on assets (ROA) with success or failure, but there is no significant relationship between rate of return on equity (ROE) and success or failure, and there is no significant relationship between growth opportunities and success or failure.

The unintuitive movement in the exchange rates will expose the firms involved in international trade to exchange rate exposure. The exchange rate exposure cannot be eliminated; however, it can be effectively managed. Currency derivatives are extensively used to manage the short term exposures and strategic decisions to manage the long term exposures. The past researches conducted on exchange rate exposure management indicate that managing the exchange rate exposures will increase the value of the firm. Therefore, no firms involved in global trade could afford to demine the importance of managing exchange rate exposures. The present research attempts to measure the level of exchange rate exposure of the firms in India. A sample of 76 non-financial companies listed in CNX100 index of NSE was selected as sample and the data for a period of one year is being studied. The results of the study are 21 percent of the sample firms are significantly exposed to foreign exchange risk out of which 25 percent had positive coefficients and 75 percent of the firms had negative coefficients. 57 percent of the firms from Software and IT industry and 15 percent of the firms from mining, refinery and petroleum industry were significantly exposed to foreign exchange risk. JEL Code: F31

This paper contributes to the recent literature on the information transparency and its impact on stock price volatility. Some authors claim that more disclosure might reduce volatility of the stock price. Since 2005 the use of IFRS is mandatory for listed companies in the EU. In some countries, like Demark, corporate law allows the use of the Equity Method in separate financial statements to measure investments in subsidiaries, which is contrary to IFRS. Lately, IFRS has re-allowed the use of the Equity Method (probably to be approved by the EU soon). This study investigates the stock volatility consequences of using the Equity Method so far in Denmark. We had collected all Danish non-financial and non-insurance companies disclosing consolidated Group and Parent company financial statements. Also, we selected volatility measures by use of the ORBIS-database, and analyses it all together. Our tests showed lower level of volatility for the Equity Method using group of companies compared to the non-Equity method using group of companies, also after controlling for differences in industries and transparency levels in the two groups’ companies. Regression analyses confirmed the tendency that Equity Method and lower volatility follows each other. However, we did not find evidence that the specific account “Reserve for net Revaluations under the Equity Method” should be a significant part of the relation. It seems that most important for the size of the volatility is the difference between consolidated Group Equity and Parent Equity. However, whether a smaller difference stems from a relatively high part of group income being realized in parent’s financial statements, or whether it stems from relatively high part of group income being recognized in subsidiaries by use of the Equity Method seems not to be important.

Due to global financial crisis, around the all over the world all developing and under developing countries are facing the low trading profit. In most of the developing country like Pakistan, there is low investment level due to political instability. Due to this condition Karachi stock exchange has the worst sell. Karachi stock exchange is known as the oldest and more profitable stock exchange of Pakistan. Oil and gold prices are attracting investors towards there not in the stock exchange. This thing is the barrier for the progress of the development of the country. This paper is trying to expose that stock market is going to down due to these variables. For checking the impact of oil and gold prices on the Karachi stock exchange we have used that secondary data for this study. For this purpose we have taken data from Karachi stock exchanges from the period of 1996 to 2013. We have applies correlation matrix for this purpose. The result has shown that KSE 100 has return is 0.014503 and GDP 0.058793, gold 0.012026 and oil 0.00919. Karachi stock exchange return has standard value is 0.089982, while gold standard deviation 0.038716 and oil standard deviation value is 0.103375. The correlations have shown that in these markets there is not positive relationship. Karachi stock exchange and GDP have inverse relationship with gold market. These results have also shown that oil growth has a significant relationship with KSE100 and GDP. For the predication correlation is not considering an authentic measure.

Entrepreneurs compete in rapidly changing markets and must respond to the challenges of globalization, technological advance and other factors. The contribution of women to the process of development is widely accepted. The concept of women as entrepreneurs is becoming a global phenomenon. Today, all over the world, women play a vital role in the business community. The need of Self help groups growing day by day. Almost 75% of the Madurai, Ramnad and Dindigul population depends on Agriculture. The technologies involved in Agriculture are eventually growing. Self Help Groups (SHGs) or Thrift and Credit groups are mostly informal groups whose members’ pool savings and relent within the group on rotational or needs basis. These groups have a common perception of need and impulse towards collective action. Involvement of SHGs with banks could help in overcoming the problem of high transaction costs in providing credit to the poor, by passing on some banking responsibilities regarding loan appraisal, follow-up and recovery etc., to the poor themselves. The Fisher’s Discriminant Function Analysis test was applied to analyse the interest of the independent variables which discriminate the two groups’ namely good performers vs. poor performers in the present study.

Tourism is a man-power intensive activity and increasingly provides direct and indirect employment both in the skilled and unskilled categories through various marketing services. Ministry of Tourism, Government of India has estimated that every Rs.10 lakhs invested in tourism created 47.5 jobs. The same amount if invested in agriculture and manufacturing sector can create only 44.7 and 12.6 jobs respectively. In Madurai region in all five selected centers, tourism industry has in fact shaped along the lines of production oriented industries, in opening new vistas of employment opportunities to all categories of skilled and under skilled and educated and uneducated men and women. Several government departments are also involved in tourism promotion. Thus, the employment content in tourism industry deserves a careful study.

Pharmaceutical marketing is quite different from general marketing as the decision makers are the physicians (secondary customers) not the patients (original consumers), thus maximum marketing strategies are designed on focusing to the physicians. This study explores the influence of pharmaceutical marketing on the prescription practices of physicians in Bangladesh. A self-administered questionnaire was applied to collect data from 500 physicians. The effectiveness of the promotional strategies on prescription behavior was marked in a seven point Likert scale. Pharmaceutical marketing influences the choice of the brands by physicians. The main theme of the study is to develop a framework to find out the impact of different kinds of promotional tools offered by pharmaceutical companies on the prescription of physicians. In this study it was found that prescription behavior of a physician greatly influenced by pharmaceutical marketing. Among all promotional strategies “public relation”was found most effective strategy that influence a physician’s prescription remarkably while “advertisement” of the pharmaceutical products in a journal or other printing object attracts the physician concentration least.

Supply chain management is one of the most powerful determinants for creating competitive advantages for companies. In today competitive environment, companies strive to respond and offer its services faster to the market. The market of information technology is huge and expanding. Cloud computing is changing the way organization activities are performed including finance, accounting and supply chain management. The value of companies depends on events that occurred daily and the lag and gap in responding is increasingly making companies less effective. The application of information technology is prominent in the improvement of the supply chain. The main goal of supply chain activities is to satisfy customers’ demand, so that products are distributed with the lowest possible cost, highest quality and within the time deemed suitable for customers which is the recent challenge. The ability to produce quality information and accessing it will become crucial aspect in the new world. Technology will help to control business and companies will mange better their relation with stakeholders. We aim to explore the relationship between retailers and suppliers in Saudi Arabia Market and their sharing of information regarding stock levels to improve supply chain management. The integration of information in processing orders from supermarkets to suppliers is going to be investigated in order to improve supply chain management.