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An empirical study on women entrepreneurship in small scale industries 小型工业中女性创业的实证研究
Pub Date : 2022-12-10 DOI: 10.24052/bmr/v13nu03/art-09
Vidhu Gaur
Despite making up over 50% of the nation's total population (48%) and contributing only 34% to economic growth, women's participation in that process is limited. To develop a meaningful career for themselves, women are now taking on entrepreneurial roles. Although small in size, the small enterprises have had a significant impact on the Indian economy by helping to decentralise resources from the male to the female side, making them better suited to employing women. The present study aims “to identify the socio-economic factors that limit women's entry into entrepreneurship and those that adversely affect their performance”. Additionally, it highlights the fact that institutions have created specialised programmes for women entrepreneurs and how, particularly in recent years, these programmes have improved the socioeconomic circumstances of women entrepreneurs.
尽管妇女占全国总人口的50%以上(48%),对经济增长的贡献仅为34%,但她们在这一进程中的参与有限。为了发展自己有意义的职业,女性现在开始扮演企业家的角色。虽然规模很小,但小企业对印度经济产生了重大影响,帮助将资源从男性手中分散到女性手中,使它们更适合雇用妇女。本研究的目的是“查明限制妇女创业的社会经济因素和对她们的业绩产生不利影响的社会经济因素”。此外,报告还强调指出,各机构为女企业家制定了专门方案,特别是在最近几年,这些方案如何改善了女企业家的社会经济环境。
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引用次数: 1
Understanding the art and science of new-age advertising: A neuromarketing perspective 理解新时代广告的艺术与科学:神经营销的视角
Pub Date : 2022-12-10 DOI: 10.24052/bmr/v13nu03/art-05
N. Jain
Marketers often rely on conventional marketing techniques to appeal to the purchase decisions of consumers. However, research has confirmed that human decisions are based on an unconscious process resulting in the creation of a gap between the perception of the marketeers and consumer expectations. Neuromarketing can be a useful technique to study the optimization of marketing communication. The objective of the present paper is to study the application of neuromarketing in advertising. In the first phase, two successful advertising campaign case studies and two failed advertising campaign case studies are presented to identify the need for neuromarketing in this competitive era. The perceptions toward neuromarketing were discussed with nineteen senior brand and marketing communication experts using a qualitative semi-structured interviewing technique. The use of grounded theory helped in unraveling the themes. Emerging themes suggest that neuromarketing has the potential to significantly strengthen the quality and effectiveness of advertising messages. However, there are some challenges like ethical issues and transparency in the application of neuromarketing. Zurawicki’si framework on three different dimensions of emotions, involvement, and cognition was proposed to be used as the framework. The contribution of this research would help understand how neuromarketing combined with conventional marketing approaches can create a subtler impact on audience’s mind and heart. Accordingly, new age strategies around the science and art of marketing communication can be devised and a new impetus can be provided to marketing theory and practice.
营销人员通常依靠传统的营销技巧来吸引消费者的购买决定。然而,研究已经证实,人类的决策是基于一个无意识的过程,导致在市场营销人员的感知和消费者的期望之间产生差距。神经营销可以成为研究营销传播优化的一种有用的技术。本文的目的是研究神经营销在广告中的应用。在第一阶段,将介绍两个成功的广告活动案例研究和两个失败的广告活动案例研究,以确定在这个竞争时代对神经营销的需求。本文采用半结构化访谈法,与19位资深品牌与营销传播专家探讨了对神经营销的认知。运用有根据的理论有助于揭示主题。新兴的主题表明,神经营销具有显著提高广告信息质量和有效性的潜力。然而,在神经营销的应用中存在伦理问题和透明度等挑战。提出了Zurawicki关于情感、投入和认知三个维度的框架作为研究框架。这项研究的贡献将有助于理解神经营销与传统营销方法相结合如何对受众的思想和心灵产生更微妙的影响。因此,围绕营销传播的科学和艺术,可以设计出新的时代战略,为营销理论和实践提供新的动力。
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引用次数: 0
Internationalisation of South African companies in the hardwood industry in the European market 南非公司在硬木行业的国际化在欧洲市场
Pub Date : 2022-12-10 DOI: 10.24052/bmr/v13nu03/art-08
S. Bronkhorst, C. Nieuwenhuizen
Orientation: Export opportunities, internationalization, have been prioritised by South African Trade and Industry in order to promote economic growth. Research purpose: It is critical for the expansion of organisations to consider internationalisation when there are prospects for expanding trade activities in already existing and sometimes firmly established markets. Motivation for the study: Upon entering an international market competitively, a clear understanding of all factors impacting on profitability and sustainability of the organisation strategic endeavour, is required. Research design, approach and method: A case study research design was selected for this study. The parameters presented a large role player in the hardwood industry and export trade at the time of the data gathering. Qualitative research approach represented the data collecting process as observational and specifically perceptible. The data acquired from participants in their natural environment and preference given to the ways in which individuals interpret their social world. Secondary data was used. Main findings: Belgium’s market size for hardwood products is greater than the consumption indicating an over-supply, whereas Germany’s supply and demand are exactly equal. The Netherlands’ demand for wood is greater than the supply. Practical/managerial implications: Although all the European Countries are possible export markets for wood, it is recommended rather to concentrate exports of wood products to the Netherlands. Contribution/value-add: The international market for hardwood in Europe is available for exports from SA. The Forest Stewardship Council (FSC) certification awarded South African plantations is sufficient to serve as the requirements stipulated by both the European countries and CITES.
方向:出口机会、国际化已被南非贸易和工业列为优先事项,以促进经济增长。研究目的:当有在已经存在的,有时是牢固建立的市场中扩大贸易活动的前景时,考虑国际化是组织扩张的关键。研究动机:在竞争进入国际市场时,需要清楚地了解影响组织战略努力的盈利能力和可持续性的所有因素。研究设计、途径和方法:本研究采用个案研究的研究设计。在收集数据时,这些参数在硬木工业和出口贸易中发挥了很大的作用。定性研究方法将数据收集过程表现为观察性的、具体可感知的。从参与者的自然环境中获得的数据和个人解释其社会世界的方式偏好。采用二次数据。主要发现:比利时硬木产品的市场规模大于消费量,表明供过于求,而德国的供应和需求完全相等。荷兰对木材的需求大于供应。实际/管理影响:虽然所有欧洲国家都是木材的可能出口市场,但建议将木材产品集中出口到荷兰。贡献/增值:欧洲硬木的国际市场可供南非出口。森林管理委员会(FSC)授予南非种植园的认证足以满足欧洲国家和CITES规定的要求。
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引用次数: 0
The Case for Integrating and Leveraging Knowledge Management and ELearning for Effective Online Education 整合和利用知识管理和电子学习实现有效在线教育的案例
Pub Date : 2022-12-10 DOI: 10.24052/bmr/v13nu03/art-03
Charles Crain, I. Billy, Nagamani Palla, Gabriel De Freitas, K. Palla
The rapidly growing use of technology in education is changing the way in which knowledge is produced, stored, and distributed to students locally and globally. Today, learning is no longer solely deployed in a physical classroom due to the increased rate of students enrolling in online education for various reasons. The nation's educational system greatly benefits from internet-enabled distance learning, also known as online education, by liberating students from the usual available options of on-campus degree programs such as commuting to school, preparing their day for courses, and being physically present during each cycle of their coursework. Moreover, retention rates at higher education institutions remain a focus in this present pandemic era. Data from the United States (U.S.) Department of Education (2021) revealed an overall drop for full-time students in 2020, from 76.1 percent in 2019 to 75.7 percent. For part-time students, there was an even more significant drop, from 46.5 percent in 2019 to 43.5 percent in 2020. For educational institutions, it is imperative to understand the cause of this lower retention, and the way higher education institutions could overcome this challenge. One method that is being pursued by higher institutions is online education, as a note online education is now accepted as the “wave” of the future, knowledge is being distributed across both space and time. Knowledge management techniques are also used to capture, organize and deliver this knowledge, and management systems can be used to quickly identify the most relevant information and distribute it to meet specific needs. The art of adding knowledge management and E-Learning together, is a form of technological advancement.
技术在教育中的迅速应用正在改变知识的产生、储存和向本地和全球学生分发的方式。今天,由于各种原因,越来越多的学生参加在线教育,学习不再仅仅是在教室里进行。这个国家的教育系统极大地受益于网络远程教育,也被称为在线教育,它将学生从通常的校园学位课程中解放出来,比如通勤上学,准备一天的课程,以及在每个课程周期中亲自出席。此外,在当前大流行时期,高等教育机构的留校率仍然是一个重点问题。数据来自美国(U.S.)教育部(2021年)透露,2020年全日制学生的总体下降,从2019年的76.1%下降到75.7%。对于兼职学生来说,下降幅度更大,从2019年的46.5%降至2020年的43.5%。对于教育机构来说,当务之急是了解这种低留校率的原因,以及高等教育机构如何克服这一挑战。高等院校正在追求的一种方法是在线教育,因为在线教育现在被认为是未来的“浪潮”,知识正在跨越空间和时间传播。知识管理技术还用于获取、组织和交付这些知识,管理系统可用于快速识别最相关的信息并将其分发以满足特定需求。将知识管理和电子学习结合起来的艺术,是技术进步的一种形式。
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引用次数: 0
Women Entrepreneurs in the Film Industry: Obstacles, Challenges, and Opportunities 电影行业的女性企业家:障碍、挑战和机遇
Pub Date : 2022-12-10 DOI: 10.24052/bmr/v13nu03/art-01
Andrea E. Smith-Hunter, J. Nolan
This paper does a review of the literature that exists for women entrepreneurs in the film industry and includes a look at some major statistical revelations. It does this primarily through a literature review and research on the major articles on women entrepreneurs in the film industry as well as researching industry data from key statistical sources. The findings indicate that women entrepreneurs in the film industry are at a great disadvantage compared to their male counterparts and that this is especially potent for minority women entrepreneurs in the film industry. In order to overcome these deficiencies women entrepreneurs in the film industry have to create network structures that are relevant and reliable and include those both inside and outside the film industry, those in the financial industry and those willing to train and educate the women entrepreneurs on the nuances of the said film industry.
本文对电影行业中女性企业家的文献进行了回顾,并对一些主要的统计启示进行了分析。它主要通过文献审查和研究关于电影行业中女性企业家的主要文章以及研究来自主要统计来源的行业数据来做到这一点。研究结果表明,与男性企业家相比,电影行业的女性企业家处于极大的劣势,这对电影行业的少数族裔女性企业家来说尤其明显。为了克服这些不足,电影业的女企业家必须建立相关和可靠的网络结构,包括电影业内外的人、金融业的人以及愿意就上述电影业的细微差别对女企业家进行培训和教育的人。
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引用次数: 0
The forestry sector of South Africa supporting the achievement of SDG 15 南非林业部门支持实现可持续发展目标15
Pub Date : 2022-12-10 DOI: 10.24052/bmr/v13nu03/art-02
S. Bronkhorst
Orientation: The National Framework for Sustainable Growth South Africa was introduced to re-orientate South Africa’s development path in a more sustainable direction. The South African Forestry Industry is discussed detailing commitment to ensure plantation forest establishment and management within the most socio-economically and environmentally beneficial way possible. Research purpose: The South African Forestry Industry is discussed detailing commitment to ensure plantation forest establishment and management within the most socio-economically and environmentally beneficial way possible. Motivation for the study: By identifying the way natural resources are managed, the sustainability of the forestry industry, and innovatively assisting people who directly depend upon this industry to work in safety and live under conditions of acceptable quality can be assured. Research design, approach and method: The conceptual study focusses on the Sustainable Development goals as formulated by the United Nations and specifically SDG 15. The National Framework for Sustainable Growth South Africa was introduced to re-orientate South Africa’s development path in a more sustainable direction. Main findings Although many different methods and approaches monitoring and verifying the sustainability of wood are acknowledged, verification from the Forest Stewardship Council is the preferred certification for the World Forestry Organization. The community’s increased control over forests will ensure that the UN Voluntary Positive impacts of sustainable forest management (SDG 15) will be followed. Practical/managerial implications: Industry is discussed detailing commitment to ensure plantation forest establishment and management within the most socio-economically and environmentally beneficial way possible. By identifying the way natural resources are managed, the sustainability of the forestry industry, and innovatively assisting people who directly depend upon this industry to work in safety and live under conditions of acceptable quality can be assured Contribution/value-add: Although many different methods and approaches monitoring and verifying the sustainability of wood are acknowledged, verification from the Forest Stewardship Council is the preferred certification for the World Forestry Organization. The community’s increased control over forests will ensure that the UN Voluntary Positive impacts of sustainable forest management (SDG 15) will be followed.
方向:提出了《南非可持续增长国家框架》,以便向更可持续的方向重新定位南非的发展道路。讨论了南非林业,详细介绍了确保以最有利于社会经济和环境的方式建立和管理人工林的承诺。研究目的:讨论南非林业,详细说明以最有利于社会经济和环境的方式确保人工林的建立和管理的承诺。研究动机:通过确定自然资源的管理方式,林业的可持续性,并创新地帮助直接依赖该行业的人们在安全的环境中工作,并在可接受的质量条件下生活。研究设计、方法和方法:概念性研究侧重于联合国制定的可持续发展目标,特别是可持续发展目标15。提出了《南非可持续增长国家框架》,以使南非的发展道路朝着更加可持续的方向重新定位。虽然人们承认有许多不同的方法和途径监测和核查木材的可持续性,但森林管理委员会的核查是世界林业组织首选的核证。社区加强对森林的控制将确保可持续森林管理的联合国自愿积极影响(可持续发展目标15)得到遵守。实际/管理影响:讨论了工业,详细说明了确保以最有利于社会经济和环境的方式建立和管理人工林的承诺。通过确定自然资源的管理方式,林业的可持续性,并创新地帮助直接依赖该行业的人在安全的条件下工作,并在可接受的质量条件下生活,可以保证贡献/增值:虽然人们承认有许多不同的方法和途径监测和核查木材的可持续性,但森林管理委员会的核查是世界林业组织首选的核证。社区加强对森林的控制将确保可持续森林管理的联合国自愿积极影响(可持续发展目标15)得到遵守。
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引用次数: 0
What drives Indian MNCs overseas investments-developing economy perspective 是什么推动了印度跨国公司的海外投资——发展中的经济前景
Pub Date : 2022-12-10 DOI: 10.24052/bmr/v13nu03/art-07
L. Kaushal
The research reviews the host nation’s governance quality (GQ) and locational determinants' roles in attracting Indian overseas investments. Findings reveal that strategic asset-seeking and market-seeking motivations primarily influence Indian investors' overseas investment decisions. When seeking investments in developed nations, Indian MNCs prefer weak governance similar to that in their home country. On the other hand, Indian MNCs prefer developing nations with strong GQ (except for weak voice and accountability) for both market-seeking and strategic asset-seeking investments.
该研究回顾了东道国的治理质量(GQ)和区位决定因素在吸引印度海外投资方面的作用。研究发现,战略资产寻求动机和市场寻求动机主要影响印度投资者的海外投资决策。在发达国家寻求投资时,印度跨国公司更喜欢类似于本国的弱治理。另一方面,印度跨国公司在寻求市场和寻求战略资产的投资中,更倾向于选择GQ较强的发展中国家(除了话语权和问责制较弱)。
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引用次数: 0
The Societal and Educational Transformation Projects The Middle East’s Educational Construct-The Case of the Lebanese Specific Diverse Educational System (LSDES) 社会与教育转型规划中东地区的教育结构——以黎巴嫩特有的多元教育制度为例
Pub Date : 2022-12-10 DOI: 10.24052/bmr/v13nu03/art-06
A. Trad
This paper uses the author’s Applied Holistic Mathematical Model (AHMM) and specific research and development approach to support activities and decision making (Trad, & Kalpić, 2020a) in the case of the Lebanese educational system. The historical nation of Semite tribes has influenced humanities and their corresponding civilizations for thousands of years. Their legacy includes, education, culture, seafaring, commerce, arts, languages, sciences, creativity, perseverance, and many other fields. Their migrations, curiosity, talent, and their unique holistic vision on major domains of evolution, culture and education, made them transform the Middle East Area (MEA) and other parts of the world; these transformations made humanity advance. This intellectually curious nation includes the: Arameans, Hebrews, Phoenicians, Akkadians, Arabs from the Arabian Peninsula (AAP), Babylonians, Assyrians, Syriacs and other Yemenite tribes. These tribes initially inhabited the lands of Shem (bilad el -Shem), drawing their common origins from the southern Yemenite inlands. They are probably the oldest structured, globalized, and networked civilization that established the first global communication infrastructure and educational eco-systems. They have chosen the Middle Eastern Area (MEA) and the Mediterranean Coast (MC) as a jumpstart for their unique and fulgurant expansions, to reach various parts of the world. Their innovative temperament, culture, discipline, skills, and education, enabled them to develop complex domains, like, technology, maritime navigation, massive constructions, architectural undertakings, the evolution of monotheistic religion(s), alphabet (abjad), evolution of language(s), pure and applied mathematics, sciences, commerce, networked finance, and many other fields. These fields were originated and developed by this exceptional and enduring nation of tribes, which used Aramaic as their lingua franca. From their origin until today, they faced many fatal challenges, confrontations, genocides and even risks of extinction. As the targeted subject is complex and inflammable, the focus is set on the Semite-Phoenicians (SP) or the modern Lebanese, their complex heritage, and their specific educational and multi-cultural system(s). SP’s heritage, education, and culture has spread throughout the MEA and much further. SPs inhabited the region of Lebanon that extended from Tyrus to the Nordic city of Tripoli; knowing that since thousands of years, Lebanon designates a region and is only country that has never changed its name. SP city states were avant-garde posts for their expansion in the world to reach the Americas. These well-organized and unconventional expansions brought them cultural, societal, economic successes and have done major changes in the newly discovered regions. This paper’s presented facts gave the Lebanese societal advantages that are felt in their Educational System (ES) and this paper will try to present the Case of the Lebanese S
本文使用作者的应用整体数学模型(AHMM)和具体的研究和开发方法来支持黎巴嫩教育系统的活动和决策(Trad, & kalpiki, 2020a)。闪米特部落这个历史民族几千年来一直影响着人类及其相应的文明。他们的遗产包括教育、文化、航海、商业、艺术、语言、科学、创造力、毅力和许多其他领域。他们的迁徙、好奇心、天赋,以及他们在进化、文化和教育等主要领域独特的整体视野,使他们改变了中东地区和世界其他地区;这些转变使人类进步。这个充满求知欲的民族包括:亚兰人、希伯来人、腓尼基人、阿卡德人、阿拉伯半岛的阿拉伯人、巴比伦人、亚述人、叙利亚人和其他也门部落。这些部落最初居住在闪地(bilad el -闪),他们的共同起源来自也门南部内陆。他们可能是最古老的结构化、全球化和网络化文明,建立了第一个全球通信基础设施和教育生态系统。他们选择了中东地区(MEA)和地中海沿岸(MC)作为其独特而辉煌的扩张的起点,以达到世界各地。他们的创新气质、文化、学科、技能和教育,使他们能够发展复杂的领域,如技术、海上航行、大型建筑、建筑事业、一神论宗教的演变、字母表(abjad)、语言的演变、纯数学和应用数学、科学、商业、网络金融和许多其他领域。这些领域是由这个使用阿拉姆语作为他们的通用语的特殊和持久的部落国家起源和发展起来的。从他们的起源到今天,他们面临着许多致命的挑战、对抗、种族灭绝甚至灭绝的危险。由于目标主题是复杂和易燃的,因此重点放在闪米特-腓尼基人(SP)或现代黎巴嫩人,他们复杂的遗产,以及他们特定的教育和多元文化体系上。SP的遗产、教育和文化已经传播到整个MEA甚至更远的地方。SPs居住在从泰尔斯延伸到北欧城市的黎波里的黎巴嫩地区;因为几千年来,黎巴嫩是一个地区,也是唯一一个从未改名的国家。SP城邦是他们在世界范围内扩张到美洲的先锋阵地。这些组织良好、非常规的扩张为他们带来了文化、社会和经济上的成功,并给新发现的地区带来了重大变化。本文所呈现的事实赋予了黎巴嫩在其教育系统(ES)中感受到的社会优势,本文将尝试呈现黎巴嫩特定的多样化ES (LSDES)的案例。
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引用次数: 0
A research article on Importance of Online Customer Reviews on Customer Purchase 一篇关于在线顾客评论对顾客购买的重要性的研究文章
Pub Date : 2022-12-10 DOI: 10.24052/bmr/v13nu03/art-04
Hemant J. Katole
Online product reviews have grown into a valuable source of information influencing purchases with the rise of digital and social media. Customer reviews are a type of feedback for online stores and electronic commerce. Nowadays, consumers have constant access to online product reviews because to resources like smart phones, 24x7 internet access, and other resources to access websites. This product review has developed into a well-liked and successful marketing and sales tool that influences consumer product purchase behaviour. There are many platforms, such as online retailer websites, E-Commerce websites, brand websites, brand community blogs, and third-party reviews, where consumers can participate and engage in discussions about their purchase and consumption experience. Consumer opinions may influence the overall product sales and assist a customer in making a purchase. The goal of this study was to determine whether there is a link between consumer reviews and consumer buying habits. The purpose of this study is to clarify how various internet reviews affect consumers' purchasing decisions and intents. Online customer reviews (OCRs) are now a key resource for product details and have a significant impact on consumers' purchasing decisions. The decision-making process for consumer purchases has been significantly impacted as a result. OCRs' implications on customer behaviour have recently drawn a lot of scholarly interest. Therefore, it is necessary to review these impacts. The most recent research on the connections and linkages between OCRs and client buying is thus examined in this study.
随着数字媒体和社交媒体的兴起,在线产品评论已经成为影响购买的宝贵信息来源。顾客评论是在线商店和电子商务的一种反馈。如今,由于智能手机、24x7的互联网接入以及其他访问网站的资源,消费者可以不断地获得在线产品评论。这种产品评论已经发展成为一种受欢迎和成功的营销和销售工具,影响消费者的产品购买行为。有许多平台,如在线零售商网站、电子商务网站、品牌网站、品牌社区博客和第三方评论,消费者可以参与并参与讨论他们的购买和消费体验。消费者的意见可能会影响整个产品的销售,并帮助顾客做出购买决定。这项研究的目的是确定消费者评论和消费者购买习惯之间是否存在联系。本研究的目的是澄清各种网络评论如何影响消费者的购买决策和意图。在线顾客评论(ocr)现在是产品细节的关键资源,对消费者的购买决策有重大影响。因此,消费者购买的决策过程受到了重大影响。ocr对顾客行为的影响最近引起了很多学者的兴趣。因此,有必要对这些影响进行审查。因此,本研究对ocr与客户购买之间的联系和联系进行了最新的研究。
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引用次数: 0
The impact of corporate governance on controlling discretionary accrual: A study of impacts on earnings management based on FTSE350, UK 公司治理对控制可操纵性应计利润的影响:基于英国FTSE350指数的盈余管理影响研究
Pub Date : 2022-08-10 DOI: 10.24052/bmr/v13nu02/art-33
Rishiram Aryal, Gurujeet Dhesi, Valerio Ficcadenti
While the interests of shareholders contradict with the interests of the managers, agency problem appears. However, the principle of the agency theory is to establish the relationship between the shareholders and managers; and this paper relies on the involvement of corporate governance who can resolve the issues between earnings management and the underlying causes of the earnings management based on the FTSE350, UK. This study has considered the performance matched discretionary accruals to measure the magnitude of the discretionary accruals by considering OLS regression model. The findings of this paper reveal the mixed results as board independence , non-executive director’s fees and block holder have significant impact whereas Board Meeting, the presence of female in the board and board size do not have significant impacts on controlling discretionary accruals. In terms of the estimation of discretionary accruals, there are various models identified in the past. Hence, it is recommended that the models have to be tested and compared regularly to identify the most significant one; to conduct research for a particular market. On the other hand, identifying most effective models to calculate the value of discretionary accruals is quite crucial as most of the researchers are still using Modified Jones’s Model (1995).
当股东的利益与管理者的利益发生冲突时,代理问题就出现了。然而,代理理论的原则是建立股东与管理者之间的关系;本文以英国FTSE350指数为基准,通过公司治理的介入来解决盈余管理与盈余管理产生的深层次原因之间的问题。本研究考虑绩效匹配的可操纵性应计收益,通过考虑OLS回归模型来衡量可操纵性应计收益的大小。本文的研究结果显示,董事会独立性、非执行董事费用和大股东对控制可操纵性应计利润有显著影响,而董事会会议、董事会中女性的存在和董事会规模对控制可操纵性应计利润没有显著影响。在可自由支配应计利润的估计方面,过去确定了各种模型。因此,建议定期对模型进行测试和比较,以确定最显著的模型;为某一特定市场进行研究。另一方面,由于大多数研究人员仍在使用修正的琼斯模型(1995),确定最有效的模型来计算可自由支配应计利润的价值是至关重要的。
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