会計とマーケティング

This study was carried on to understand the influence of the assets of brand equity which are brand awareness, perceived quality, brand association and brand loyalty on the Top of the Mind Awareness/Brand Preference (TOMA/ BP) congruence of a multi-speciality hospital. According to Aaker’s theory these assets are linked to the brand and add value to the product or service offered. The TOMA/BP congruence refers to a relationship which exists between the Top of the Mind Awareness and Brand Preference and tries to answer the question: Is the hospital which comes first to a patient’s mind the one they prefer to attend. For this study TOMA refers to the first hospital that comes to a patient’s mind due to his/her exposure to some branding activity of the hospital. Brand Preference referred to the hospital the patient would attend in case a need arises. Having TOMA doesn’t necessarily require the patient to have BP and hence this study was crucial. Three hypotheses tested whether the assets of brand equity had a relationship with a prospective patient’s TOMA/BP congruence. They were after conducting a primary research in Coimbatore city. Statistical analysis using SPSS indicated that incorporation of Aaker’s brand equity model would be significant in predicting the prospective patient’s brand choice of attending hospitals.

 This study has thoroughly studied the previous literature on corporate diversification and firm’s performance in different countries like, USA, EU, China, Malaysia and Bangladesh. To investigate the effects of different factors those affected the diversification decision/strategy of firms we have taken data of 465 firms from India, Sri Lanka and Pakistan in order to check how different factors affected the diversification decision of manufacturing firms across south Asian countries. Data was collected from financial statements of different firms and stock exchanges which is available at their websites and also from data banks. Present study is secondary in nature and 16-years data is collected from 2001 to 2016 of different firms. A two stage regression analysis is used with the dependent variable of “MAR, BOR SIZE GROW etc.”. Results showed that variables i.e., managerial ownership, director ownership, size, and grow, debt ratio and firm risk found significant association with corporate diversification and firm performance. It is evidence found that all these variables have significant impact on the corporate diversification and firm performance across south Asian countries. From whole study and results we can say that diversification is deployed as strategy to reduce firm specific business risk. The increased volatility and aggressiveness of the industry has made the industry more endangered to fluctuations in demand, thereby aggravating the situation and making survival more pivotal. In order to survive in such aggressive environment, manufacturing industries must have resonated strategic planning and management frameworks. A firm’s survival is dependent upon its ability to adjust successfully to the changing environment, whereas strategic planning and managerial capabilities are tools to survive in such challenging environment.

This paper intends to evaluate the effect of tax evasion on the economic development of Yobe state, Nigeria. The importance of tax cannot be overemphasized. Taxes were used to administer the North in pre-colonial era before oil production in 1958. The current loss of fund by the Nigerian government resulting from fall in oil revenue leads to this question, why is Yobe not generating enough funds through tax to develop the state? This study also intends to find out why is tax revenue that are so far collected are not used to develop the economy of the state the way it is done in other states like Lagos and Kano? The data for the study is secondary and the research approach is quantitative and Chi-square is employed for data analysis using Statistical Package for Social Sciences (SPSS) version 20. Based on the objective of the study, it is found out the tax evasion has significant effect of the economic development of the state. It is recommended among others that the state government should improve on the governance and to reduce insurgency in the state

The aging US population increases the need for caregiving for this expanding demographic. People with or without long-term care insurance will still need care from professional caregivers or family. Caregiving from family members, while having some rewards, may cause stress and depression that leads to overall poorer quality of life for caregivers. The paper starts with a focus on defining and observing caregiver stress, as well as its symptoms and effects. The paper transitions to a guide for consumers and financial advisors, giving recommendations and resources beneficial for assisting consumers in the caregiver role and in need of help.