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961.
We undertake an experiment to explore shareholder voting behaviour when the pay-performance link is weak or strong; and when there has (has not) been a first strike in the preceding year. We find shareholders are more supportive of a remuneration package evidencing a strong pay-performance link than a weak link. Further, shareholders are less supportive of a remuneration package when there has been a first strike in the preceding year than when there has not been a first strike. Importantly, we find that a first strike reduces the effect of the pay-performance link on voting intentions. 相似文献
962.
963.
The Journal of Real Estate Finance and Economics - This paper presents a case study of the impact of bilingual school designation on housing price by analyzing the case of school conversion from a... 相似文献
964.
ABSTRACT In the context of predicting future claims, a fully Bayesian analysis – one that specifies a statistical model, prior distribution, and updates using Bayes's formula – is often viewed as the gold-standard, while Bühlmann's credibility estimator serves as a simple approximation. But those desirable properties that give the Bayesian solution its elevated status depend critically on the posited model being correctly specified. Here we investigate the asymptotic behavior of Bayesian posterior distributions under a misspecified model, and our conclusion is that misspecification bias generally has damaging effects that can lead to inaccurate inference and prediction. The credibility estimator, on the other hand, is not sensitive at all to model misspecification, giving it an advantage over the Bayesian solution in those practically relevant cases where the model is uncertain. This begs the question: does robustness to model misspecification require that we abandon uncertainty quantification based on a posterior distribution? Our answer to this question is No, and we offer an alternative Gibbs posterior construction. Furthermore, we argue that this Gibbs perspective provides a new characterization of Bühlmann's credibility estimator. 相似文献
965.
科研诚信是科技创新的基石,构建以诚信和责任为基础的创新生态已成为科技治理体系建设的重要内容。科研诚信建设政策发展至今已较为成熟,但鲜有文献对其政策特征及演化逻辑进行客观分析。基于2000—2019年国家及部委颁布的268份科研诚信建设相关政策文件,将政策文件从时间上划分为3个阶段,通过高频词识别、共词分析及关键词聚类等文本挖掘法,从内容上区分为9个主题,探索不同阶段科研诚信政策主题演变趋势。结果发现,政府对于科研诚信政策的制定是一个由点及面再到点的过程,科研诚信政策关注重点呈现出“个人—环境—全过程管理”的变化逻辑。 相似文献
966.
967.
William L. Smith Yue Cai Hillon Yanni Liang 《Business Strategy and the Environment》2019,28(2):353-365
Strategy, management, corporate social responsibility, critical accounting, and other business researchers frequently utilize financial metrics such as return on assets, return on equity, and return on sales as proxy measures for the financial performance of firms. Large data sets offer convenience but exclude the textual data of corporate disclosures that offers critical insight into specific executive actions and social and environmental outcomes. This study looks at the detrimental consequences of the prevalent practice of relying on macrofinancial metrics as measures of firm performance. Insight from the socioeconomic approach to management (SEAM) is then applied to help an external analyst develop the perspective of an internal consultant to identify hidden costs in corporate disclosures. An extensive case on former CEO Robert Nardelli's tenure at Home Depot is presented as an example of applied SEAM theory to explore how a causal network of dysfunctions can be traced through publicly available financial disclosures. The management discussion and analysis as well as the executive incentive compensation formulas serve as a roadmap to discover hidden costs. The study offers a critical perspective of financial disclosures to allow researchers to externally diagnose dysfunctions sooner rather than years later, an insight formerly only available to internal consultants. 相似文献
968.
在人工智能技术迅速发展、以网络大数据为基础的新城市科学广泛应用的背景下,通过网络社交媒体获取苏州河的图像数据,探讨上海苏州河历史风貌集聚带有形属性和无形属性价值,利用深度学习从图像地理分布、图像内容识别、图像标签解析三个方面,描绘苏州河的所有价值特征.总结出苏州河有形属性价值和无形属性价值的占比为7:3,人们对外白渡桥及苏州河沿岸历史建筑关注度较高,通过摄影、购物、游船、展览、休息、建设、历史资料等方式与苏州河进行互动,并且苏州河在无形维度延伸到了更为深远的区域. 相似文献
969.
ABSTRACT In a participating endowment contract, the special loss compensation and profit sharing mechanism leads to heterogeneous benchmarks to distinguish the gain and loss for the policyholder's and the insurance company's S-shaped utilities. Because of the intense competition among the insurance companies and the requirement of the regulators, the benefits of the policyholders should be considered. As such, choosing the weighted utility of the two counterparts as the optimization objective is a rational setting. This setting induces a non-HARA (hyperbolic absolute risk aversion) and non-concave objective utility whose exact concavity and convexity are unknown. The difficulties not only come from this highly non-concave optimization problem, but also exist in the implicit integration of the optimum when solving the expected utilities of the two counterparts. We originally design an identification method to establish two categories of concave envelopes to solve the optimization problem, and propose an innovative numerical integration by substitution technique to deal with the implicit integration problem. The numerical simulation results recognize the existence of Pareto improvement of the two counterparts, which shows that the utilities of the policyholder and the insurance company can be simultaneously improved by switching into the weighted objective and appropriately amending the contract. 相似文献
970.
发展安徽农业产业化经营的战略思考 总被引:1,自引:0,他引:1
农业是我国的立国之本,发展安徽省的农业产业化经营具有重要的战略意义:首先是全面繁荣农村经济,建设农村小康社会的需要;其次是实现农业结构战略性调整,提高农产品竞争力的需要;第三是加快农村劳动力转移,增加农民收入的需要;第四是提高安徽农业生产组织化程度、实现农业现代化的有效手段。推进本省农业产业化的基本途径有:培育、壮大农业产业化龙头企业;发展特色产品,全面实施农业名牌战略;大力实施农产品流通工程;尽快完善利益协调机制。 相似文献