企业盈利能力分析参考文献英文

1：Barton J, Simko P TheBalance sheet as an Earnings Management Constraint[J]2：Baron DA model of thedemand for investment banking advising and distribution services for newissues [J]

您好 以下为本人手工制作（鉴于文章长度，希望楼主酌情提高奖赏） An operator at the same store indicated that she had got the message: 在同一家商店的收款员表示她曾得到过这样的信息： We are given customer care training when we join the company and as an ongoing We are told to smile all the time and that the customer is always 我们在进入公司之时就开始接受顾客服务培训，并且现在还在受训中。我们被告知（在工作时）要永远保持微笑以及顾客永远是对的。 A store manager at company C appreciated the difficulty which checkout operators might face on some occasions and how training might help: 一位C公司的商店经理充分认识到收款员在某些场合可能面临的困难以及（给收款员的）培训怎样提供帮助： it's quite a difficult job they are the ones that come into contact with the customers most they have to deal with the niggles directed at the 这是一项相当难做的工作他们（收款员们）是接触顾客最多的人他们需要直接处理那些公司的琐事 Because they wear (company C) badges, the customers see them as the company's representatives We tell them not to let out their emotion and to be as polite as possible and to tell themselves that the customers are not having a go at them but at the company and the 因为他们戴着（C公司的）徽章，顾客们将会把他们看作公司的代表我们告诉他们（收款员们）要控制住自己的感情，尽可能地做到有礼貌，并且告诉他们顾客们并不是冲着他们（收款员们）的，而是冲着公司以及系统的。 At company B training in customer care is effectively on-the-job and continuous: B公司的客户服务培训则在工作中以及后续问题的处理上很有效果。 We tell them to try and deal with minor complaints as pleasantly as possible but we emphasise that if they sense they will have a problem they should refer the customer to the deputy manager or myself (store manager) We encourage them to stay when we are dealing with such customers so that they can 我们告诉他们在处理小的抱怨上要尽可能的和气，但我们也强调了若他们感觉到要出问题的话，他们应该尽快将顾客带至副经理处或直接来找我（商店经理）我们鼓励他们（收款员们）在我们处理问题的时候待在一旁，以学习此类问题如何处理。 At the same company shelf fillers are trained to spot and help the "lost customer", who is a customer "unsure of what they want or where to find what they want" 也是在这一家公司中，货架填充员受过训练以发现并帮助“不确定想要什么或不知道去哪找”的“迷路顾客”， At company C all staff are expected to carry a plastic card (credit card-size) which reminds them how to deal with customers — in ten points it states that one should smile, make eye contact, greet the customer, apologise for any delay, 在C公司所有的员工都被要求佩戴一张塑料卡（信用卡大小）以提醒他们怎样对待顾客——在总共十点的要求中叙述了诸如保持微笑，保持目光接触，问候顾客以及为任何的耽误抱歉等要求。 Company D provides a contrast with regard to customer care Here, customer service is the tenth item on the employee induction checklist, being preceded by a range of rules regarding attendance, D公司提供了一份关于顾客服务培训的（重要性）的对比：这里，顾客服务是员工入职清单上的第十项（规定），比一系列的有关员工出勤以及其他规定都要靠前。 The time clock card is third on the Training is Nonetheless, employees are told in an induction video that "the customer makes pay day possible" 有关出勤记录钟卡的规定排在第三位。而有关培训的规定则最少。然而，员工们还是在一部就职视频中被告知“唯有顾客使发薪日成为可能”。 In companies A, B and C the customer care message is put across frequently through a variety of For instance, at company A there are posters at all entrances onto the shopfloor which read "smile, you're on (company A) stage" 在A,B,C公司有关顾客服务的信息通过多种媒体传达以使员工们得到充分认识。例如，在A公司，所有通向商店楼层的入口处都被贴上海报，上面写着“请时刻保持微笑，因为你现在正站在（A公司的）舞台上”。 The same company runs an employee-of-the-month competition where staff nominate persons who have contributed most to helping customers or fellow 同样是A公司，还运行了一套每月最佳员工的评选系统，提名对顾客或同事贡献最多帮助的员工们。 The winning member of staff has his or her name posted on the staff notice-board and may feature in the company 提名员工的名字会上榜在员工告示栏，并可能出现在公司杂志上。 At the end of the year marks are totted up for an employee-of-the-year There are customer care committees in every store, whose job it is to generate ideas on how to improve customer 而到年终，一年的积分会被加和来决定员工的年度奖金。 顾客服务委员会在每家商店都会有，它们的工作就是提出能够提升顾客服务的好点子。