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991.
992.
The Oil Spill Monitor (OSM) is an innovative public sector accounting system intended to improve the regulation of oil pollution in the Niger Delta through greater transparency and stakeholders’ engagement. The Nigerian OSM, an online accounting and geographic information system, was set up by non-governmental organizations before becoming part of the regulator’s accountability system. Problems with data quality, regulatory enforcement and remediating practices meant that improved accountability and stakeholder engagement were necessary but not sufficient in this case. 相似文献
993.
Antonios Antoniou Ian Garrett Richard Priestley 《Journal of International Money and Finance》1998,17(6):181
One of the expected benefits of membership of the Exchange Rate Mechanism (ERM) was a reduction in risk which should lead to a lower cost of capital and foster investment and growth. Using the APT, we investigate the behavior of the equity market risk premium for the London Stock Exchange prior to and during sterling's membership of the ERM. We find that prior to and during the first year of membership the equity market risk premium fell quite dramatically. However, when conflict between domestic and ERM policy requirements arose at the turn of 1991, the equity risk premium increased and continued to do so until sterling's exit, partially wiping out the benefits of membership of the ERM. 相似文献
994.
In this article we analyse Fair Trade as a form of non-state regulation, building on the literature on the internal politics and governance of Fair Trade International (FTI) certification. We focus on recent developments in the FTI certification system, including the split of Fair Trade USA from FTI and the emergence of the Small Producer's Symbol (SPP) as an alternative to FTI certification. We highlight the role of the three regional Producer Networks, in particular the Latin American Producer Network, the CLAC, in the politics and governance of the FTI system. In order to analyse these issues we employ an alternative reading of Karl Polanyi's work in relation to Fair Trade. We problematise the claim made by some in the literature that FTI certification is an example of Polanyi's concept of re-embedding. Instead, we draw on Polanyi's concept of oversight to analyse Fair Trade certification. We argue that the emergence of the SPP out of the CLAC shows promise for being a mechanism of oversight more reflective of Polanyian re-embedding than FTI certification. We also emphasise how the growth of the SPP and the pressure from the Producer Networks have prompted governance reform within the FTI system. 相似文献
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Using a two-stage hedonic pricing methodology we estimate a system of structural demand equations for different sources of
transport-related noise. In the first stage, we identify market segments using model-based clustering techniques and estimate
separate hedonic price functions (HPFs) for each segment. In so doing, we show how a semiparametric spatial smoothing estimator
outperforms other standard specifications of the HPF. In the second stage, we control for non-linearity of the budget constraint
and identify demand relationships using techniques that account for problems of endogeneity and censoring of the dependent
variable. Our estimated demand functions provide welfare estimates for peace and quiet that we believe to be the first derived
from property market data in a theoretically consistent manner.
相似文献
999.
Industrial relations research that has examined the effects of collective voice on employee absenteeism through traditional
exit-voice analyses suffers from a number of important theoretical and empirical limitations. The research is limited theoretically
in that the framework used cannot discretely classify absenteeism as a form of either exit or voice. This inability reflects
a larger problem with the exit-voice framework’s lack of adequate attention to the conditions under which collective voice
mechanisms fail and the consequences of such failure for the behavior of industrial relations actors. Exit-voice studies of
absenteeism have important methodological problems, particularly in the way absenteeism and voice criteria have been operationalized.
These defects in the literature can be addressed through the integration of behavioral theory and research on such topics
as absenteeism, exit, voice, loyalty and neglect, and the literature on organizational justice. 相似文献
1000.
Business risk auditing (BRA) has been much publicised as revolutionary. The essence of the phenomenon, and the actual impact on practice, however, are unclear. This note revisits some pre-BRA interview evidence investigating auditor engagement with business risk. The evidence suggests that, pre-BRA, big-six auditors were already familiar with concepts of business risk although they were uncertain as to how precisely business risk informed the audit process. This suggests that BRA was evolutionary, rather than revolutionary, change and that the engagement of recent international standards with business risk is not significantly different from that of big-six auditors pre-BRA. The BRA era in audit methodology might be conceptualized as one of regressive evolution. 相似文献