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51.
This study of due process in New Zealand draws upon information concerning events from 1993 to 1996 that resulted in the revision of a newly approved financial reporting standard and the withdrawal of requirements for the disclosure of director remuneration. Traditional consultation processes preceding approval of the standard failed to provide the FRSB with an adequate signal of the opposition to come, indicating a failure of due process. Analysis of this case study suggests adoption of a single and sector-neutral Board in New Zealand was undertaken with a poor appreciation of how to manage effective due process in a 'sector-neutral' world. 相似文献
52.
Scott A. Neslin Kinshuk Jerath Anand Bodapati Eric T. Bradlow John Deighton Sonja Gensler Leonard Lee Elisa Montaguti Rahul Telang Raj Venkatesan Peter C. Verhoef Z. John Zhang 《Marketing Letters》2014,25(3):319-330
We propose a framework for the joint study of the consumer’s decision of where to buy and what to buy. The framework is rooted in utility theory where the utility is for a particular channel/brand combination. The framework contains firm actions, the consumer search process, the choice process, and consumer learning. We develop research questions within each of these areas. We then discuss methodological issues pertaining to the use of experimentation and econometrics. Our framework suggests that brand and channel choices are closely intertwined, and therefore studying them jointly will reveal a deeper understanding of consumer decision making in the modern marketing environment. 相似文献
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54.
This paper examines the use of accounting in managing the co-existence of different institutional logics in a German higher education institution (HEI), and its impact on the HEI. The study is of particular interest as the HEI analyzed pursued its own corporatization through a re-organization from a state into a foundation university. We show that this corporatization through the adoption of new public management related ideas leads to institutional complexity arising from the co-existence of extant state and emergent business logics. Our study suggests that HEIs may deploy particular accounting practices shaped by business logic only superficially, so as to satisfy stakeholders such as governmental authorities in order to enhance their legitimacy following a self-imposed reform, while the operation of the HEI remains rooted in state logic. Specifically, the findings suggest that in the case of actual changes to the budgetary process arising through the corporatization and an emergent logic, failure to replace abandoned accounting practices shaped by a previously dominant logic with equivalent practices adhering to either extant or emerging logic(s), may put the organization at risk. Overall, our study contributes to a better understanding of the dangers of an organizational response to institutional complexity, referred to as reactive decoupling, in the management of institutional complexity and points to its negative impact on organizations' hybridization capability. 相似文献
55.
Barbara Beham Sonja Drobnič Patrick Präg Andreas Baierl Suzan Lewis 《International Journal of Human Resource Management》2020,31(5):589-610
AbstractAll social roles have positive and rewarding as well as negative/problematic aspects. Research on the work–family interface has predominantly focused on conflicting roles. In contrast, this paper extends research on work–family enrichment (WFE), a positive aspect of work and gender differences in WFE in a cross-national context. Drawing upon social role theory and the culture sensitive theory on work–family enrichment, we examined gender differences in experiences of developmental WFE in a sample of service sector employees in eight European countries. In line with traditional gender roles, women reported more WFE than men. The relationship was moderated by both an objective and subjective measure of gender egalitarianism but in the opposite direction as hypothesized. The gender gap in WFE was larger in more gender-egalitarian countries, where women may be better able to transfer resources from the work domain to benefit their family role than in low egalitarian societies. National differences in labour market factors, family models and the public discourse on work–life balance mainly explain the unanticipated findings. 相似文献
56.
We consider the inner core as a solution concept for cooperative games with non-transferable utility (NTU) and its relationship to payoffs of competitive equilibria of markets that are induced by NTU games. An NTU game is an NTU market game if there exists a market such that the set of utility allocations a coalition can achieve in the market coincides with the set of utility allocations the coalition can achieve in the game. In this paper, we introduce a new construction of a market based on a closed subset of the inner core which satisfies a strict positive separability. We show that the constructed market represents the NTU game and, further, has the given closed set as the set of payoff vectors of competitive equilibria. It turns out that this market is not uniquely determined, and thus, we obtain a class of markets. Our results generalize those relating to competitive outcomes of NTU market games in the literature. 相似文献
57.
Technology education for children in primary schools in Finland and Germany: different school systems, similar problems and how to overcome them 总被引:1,自引:0,他引:1
Aki Rasinen Sonja Virtanen Martina Endepohls-Ulpe Pasi Ikonen Judith Ebach Janine Stahl-von Zabern 《International Journal of Technology and Design Education》2009,19(4):367-379
Even if the results of international student assessment studies such as PISA or TIMSS show that girls have been catching up
in mathematics and natural sciences, there are still remarkable gender differences in the number of males and females studying
and working in the technological fields after basic education. Technology is still a male-dominated area. This is true for
the German and Finnish societies. Results of the studies conducted in the UPDATE project show that influences on interest
in technological themes take place already in early childhood. Therefore, efforts should be put in developing early childhood
education and elementary school education, to raise girls’ interests and motivation towards technology. This article reports
the results of the UPDATE-WorkPackage3-project mainly in Finland and in Germany. It concentrates on studying elementary school
pupils’ (age 6–12), particularly girls’ motivation towards the contents and methods of technology education. Various curriculum
documents and national learning conditions are discussed and suggestions for the gender equitable technology education are
made. 相似文献
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59.
Original Papers
Editorial 相似文献60.
The paper reviews some old and new approaches to the analysis of linear models with errors in variables. The emphasis is on the identification problems that usually arise in errors–in–variables models and on the various types of additional information that econometricians have invoked to be able to estimate parameters consistently. The approaches discussed include instrumental variables, grouping, simultaneous equations, multiple equations and bounds on measurement error variances. 相似文献