Academic literature on the topic 'Business realtionship'

Purpose: The aim of this study was to determine the significance of using International Public Sector Accounting Standards (IPSAS) in impacting the quality of accounting information. Theoretical framework: Recent literature has revealed positive results in IPSAS and accounting information quality (Bakhtah & Ammar, 2019). However, because IPSAS is a relatively new product, there is still plenty to research and learn about it. Methodology: The study population included a number of board directors, non-audited members, internal auditors, accountants, and department heads from various branches of government in Libya's government sector. They were given 400 questionnaires, and the data was analysed using SPSS and PLS-SEM. Findings: The four independent factors (ensuring sound governance, disclosure, board of directors responsibilities, and shareholder rights preservation) had a substantial impact on the quality of accounting information among Libyan bank personnel. Research, Practical & Social implications: We propose a future research agenda and highlight contributions to knowledge, namely auditing literature and the quality of accounting information literature. Originality/value: The findings show that the adoption of IPSAS will have an effect on an external audit in Libya. IPSAS standardises external audit reports and has an impact on external audit notes. The implementation of IPSAS will result in the collaboration of Libyan audit firms with global audit firms to gain experience auditing IPSAS-prepared financial statements. This will improve the conclusions and knowledge of worldwide accounting standards of the external auditors.

Over the changing times, human activity has grown, now the propaganda that is valued between men and women results in more women having an outside flurry to get continued. Enables them to buy something fast, including when it comes to serving food. One that was raised by the food industry plays is by presenting frozen food (Frozen Food). The purpose of this research is to study how the marketing strategies carried out by the "Family Mantab" in increasing business and increasing BRAND AWARENESS in the community in East Jakarta. The research method used in this research is descriptive method by collecting data through interviews, observations and distribution of online questionnaires for frozen mantab kebab buyers in East Jakarta. This is evidenced in the t test the marketing strategy has a significant level of 0,000 and a calculated t value of 5,650> t table of 0.05. This means rejected so that it can be announced that the marketing strategy is significant to BRAND AWARENESS, this is evidenced that t table> t arithmetic (5,650> 0.05) and t arithmetic values> t table (8.239> 0.05). Pearson relation coefficient of product moment marketing strategy of .446** it means that the correlation or positive realtionship between variable marketing strategy and brand awareness is 0,466 or in the coefficient interval between 0,40-0,599 means the level of relationship between the variable marketing strategy and brand awareness is being. Thus it can be concluded that the alternative hypothesis (Hα) which reads "Is a Marketing Strategy on BRAND AWARENESS".

Balanced Scorecard (BSC) is one of the methods for measuring of the company’s performance, strategy formulation and subsequent management leading to improving competitiveness. Nowadays company performance has an important role because the competitive environment is much more changeable and more difficult to predict because of the influence of globalization. BSC is worldwide used both in large, medium and small businesses regardless of the field of business. According to Knápková, Homolka and Pavelková (2014), this model is used only by 13 % of the enterprises in the Czech Republic. BSC monitors business performance from four perspectives: Financial, Customer, Internal Process, Learning and Growth. The main aim of this paper is to verify whether there is a correlation between Learning and Growth and Financial perspective. Data were obtained from the database Albertina Gold and from quantitative research in companies in 2015. As sample small and medium enterprises in Czech Republic were chosen by random selection. Data were analysed by using regression analysis. Based on the analysis the dependence of some financial indicators on the attitude of the company to the risk and on long‑term or short‑term orientation was proved. BSC is spread in 30 – 50 % companies all over the word, in Australia this method is used even in 88 % companies (Al Sawalqa, Holloway and Alam, 2011). Due to proven dependence it would be appropriate to raise Czech companies’ awareness of advantages of this method.

碩士
義守大學
資訊管理學系碩士班
93
Customer value means customer potential to contribute to enterprise during a specific time. Enterprises can make different marketing strategies for different customer segment after enterprises understand the customer''s value. Thus enterprises manage customer''s relation well. Above all, this research aims for automobile maintenance industry of Taiwan at present and take the automobile maintenance factory as the sample in the south of Taiwan. Then apply data mining technology to analyze customer value for customer''s trade data. This research applies K-mean methods and SOM (Self-Organizing Map) method segment customer into several groups according to customer value during process. Compared with the results of two methods, K-mean method is superior to SOM method. The customers is divided into high , middle and low customers of value groups. Finally, this research develops different marketing strategies for every customer group of different customer value. Results in this research can provide a valuable reference about customer relation management for managers of automobile maintenance industry.

Customer relationship management (CRM) as an academic subject and a business tool is as relevant today as ever before. As part of the CRM model banks have implemented the concept of relationship banking. The retail banking industry has been troubled with the issue of customer loyalty as both personal and commercial customers have shown the tendency to utilise different products and services from different banks or financial institutions. The problem seems to be Customer Loyalty (or is it?), which as a field of research has been exploited in recent years. The aim of the research report will be to contribute to the existing research on Customer Loyalty and the effects of Relationship Banking (as part of a CRM model) thereon.
Relationship banking, as exemplified by retail banks, is a valuable enabling strategy that promotes competitiveness and provides sustainable success. The utilisation of relationship banking as a business strategy to increase customer retention, create customer loyalty and ultimately increase long-term profits is a relative young tactic, originating in the 1980s and gathering pace during the 1990s. The correct application of relationship banking could impact on the bottomline of banks favourably. Hence the positioning of this research to investigate the effect of the relationship banking offering on customer loyalty, and its use in realising customer loyalty and long-term value from relationship banking initiatives. The retail banking industry in South Africa is a complex and very competitive environment, which is dominated by the big four banks (ABSA, First National Bank, Nedbank, and Standard Bank). It is a business imperative for the management of the banks to ensure that they establish, develop and improve relationships with their most important asset, their customers. Operating in such a dynamic environment requires of banks to fully understand all the factors of relationship banking that affect their success and market share. What is the impact of relationship banking on customer loyalty, and what are the possible results that can flow from a close relationship between bank and customer? The main research hypothesis states that business customers who receive the relationship banking offering from their retail bankers are more loyal towards their bank than those business customers who do not receive the relationship banking offering. With this in mind the research seeks to clarify specific primary objectives based on the hypothesis: • To investigate the impact that relationship banking has on the loyalty of business banking customers in the retail banks in South Africa. ii • To identify the critical factors of relationship banking that can influence customer loyalty. • To identify the benefits of relationship banking and customer loyalty. The research composed of a field study in the retail banking industry, with a sample of 80 business banking customers with a close business relationship with their banker or having a personal banker looking after the relationship, and 80 business customers without a close business relationship with their banker or no personal banker looking after their relationship. The survey focused on the attitude or perception of business customers based on relationship and loyalty dimensions. The research, in combination with the literature review provided valuable insight into the factors influencing relationship banking, its value as part of a retail business banking proposition, as well as the effect it has on customer loyalty. It also provided insight into the importance of customer loyalty and its impact on customer retention and long-term profitability. It is clear from the literature review and research that a relationship banking offering adds value with regard to customer retention and loyalty. The results and findings from the research and literature review represent a remarkable difference between the perceived levels of customer loyalty of the two groups. This is an indication that relationship banking affects customer loyalty positively. The critical factors of relationship banking that were found to influence customer loyalty included the value proposition, service and quality, employee competency (relationship banker), price, reward and recognition, and communication. The benefits of developing and building customer loyalty included: retention of customers and staff, customer satisfaction, trust, word of mouth referrals and growth, cost reduction, cross-sales, profitability (relationship lifetime value) and enhancing the bank’s competitive advantage. iii The researcher recommends that retail banks must continue to implement relationship banking offerings across all business customer segments. A possible consideration will be to divide the relationship banking offering on different levels: high-touch; medium-touch; and low-touch. These different value propositions should represent mutual (bank and customer) requirements and financial feasibility for banks. Banks must place customer-centricity at the core of their relationship banking strategy. To support the relationship strategies banks need to understand the behaviour of their customers and their buying habits. Market segmentation is a critical aspect of relationship marketing and the segmentation of business customers must be in line with the different levels of relationship offerings. Segmentation should also be in line with customer value or customer profitability, complexity of financial demands, annual turnover and industry. This segmentation will allow banks to provide the correct relationship banking offering to the right customer. To support the segmentation process banks need to be able to determine the individual customer profitability. Management information systems must be developed and used to determine the customer’s profitability. Once the segmentation has been concluded banks must implement and use applicable CRM strategies and CRM systems to complement the relationship banking offering. It’s about knowing their customers well enough to determine the kind of relationship they would like to have. Banks must also try to extend their CRM strategy across all customers. The support from top management and understanding of the relationship banking offering is critical as a lack of support can derail the success. The main recommendations for further study that transpired from the research included: • Research on the calculation of relationship life time value. iv • Research on a model for appropriate market segmentation of business banking customers in South Africa. • Research on the importance of reward and recognition strategies to valued customers, plus loyalty programmes. • Research on the key characteristics of relationship bankers.