that have been achieved over the last 15 years (Greenspan, 1999; and Ip, 2003). The
网上开店商业策划书reduction in capital investment may have improved the cashflow position of the firms that
experienced significant productivity improvements. 本文来自!优~文^论#&网(原文请找腾讯32,49114
Hypothesis 1: There has been a significant improvement in the management of
accounts receivable that has led to a significant improvement in the accounts receivable
turnover during the period 1990 to 2004.
Hypothesis 1a: The distribution of the accounts receivable turnover ratio has
become more positively skewed over the 1990-2004 time period.
Hypothesis 2: There has been a significant improvement in the management of
inventory that has led to a significant improvement in the inventory turnover during the
period 1990 to 2004.
Hypothesis 2a: The distribution of the inventory turnover ratio has become more
positively skewed over the 1990-2004 time period.
Hypothesis 3: There has been a significant improvement in the management of
accounts payable that has led to a significant decrease in the accounts payable turnover
during the period 1990 to 2004.
Hypothesis 3a: The distribution of the accounts payable turnover ratio has become
more negatively skewed over the 1990-2004 time period.
Hypothesis 4: There has been a significant improvement in the management of
working capital that has led to a significant improvement in the working capital per share
during the period 1990 to 2004.
Hypothesis 4a: The distribution of the working capital per share ratiohas become
more positively skewed over the 1990-2004 time period
Hypothesis 5: There has been a significant improvement in the management of
working capital that has led to a significant improvement in the cash flow per share during
the period 1990 to 2004.
Hypothesis 5a: The distribution of the cash flow per share ratio has become more
positively skewed over the 1990-2004 time period.
Hypothesis 6: There has been a significant improvement in the management of
capital expenditures that has led to a significant reduction in the investment ratio during the
period 1990 to 2004.
元旦游园活动策划书Hypothesis 6a: The distribution of the investment ratio has become less positively
skewed over the 1990-2004 time period.
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