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61.
This paper identifies ,re-emergence, of the co-location of elements of the production 'process with the distribution process in a range of consumer series. It suggests that this trend is being facilitated by technological development, particularity in control systems, that allow many of the benefits of centralized production to be achieved with decentralized production and that co-location satisfies additional consumer preferences, not achievable with centralized production. The authors indicate how this trend might be examined within a posi--Fordist framework.  相似文献   
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Case management is one method for helping persons obtain needed health and social services while maximizing available community resources. How do needed case management services differ between rural and urban areas?  相似文献   
65.
It has previously been shown that there is a well established pattern of substitution between external holdings of major currencies [Chrystal (1977)]. The present paper extends the earlier results through a period of major perturbations in the international monetary system. Such substitutions continue to be well defined, though the present results indicate the presence of dynamic instability in the system as specified.  相似文献   
66.
Review of Accounting Studies - We examine whether revealing misreporting affects the careers of executives and independent directors. To isolate the effects of revealing misreporting from the...  相似文献   
67.
This study provides evidence on how local office growth affects audit quality. We predict that significant recent growth will temporarily stress office resources, leading to a negative relation between office‐level growth and audit quality. To test this prediction, we examine a sample of 17,062 firm‐year observations from 2005 to 2010. Results indicate a consistent negative relation between changes in volume of audit work and audit quality. Specifically, clients of offices that experience increases in workload over the prior year have greater absolute discretionary accruals as well as an increased likelihood of restatement. Our tests also indicate that the effect of office growth is transient and vanishes after one year. We find limited evidence that the size of the auditor's national network of offices partially mitigates the negative effects of office growth on audit quality. We further show that proxies for audit quality are negatively related to office‐level growth from new and existing clients. These findings are robust to controls for client and auditor characteristics as well as alternative specifications of growth. Taken together, evidence indicates that while larger offices provide higher audit quality, the benefits of office size are not realized immediately and rapid growth temporarily impairs audit quality. These results are informative to regulators concerned with audit quality and to practitioners charged with adjusting to office growth.  相似文献   
68.
This research seeks to furthering understandings of how Tour Guides interpret memories at heritage sites when the memories at issue are difficult yet subtle and not always apparent to tourists. Specifically, it explores how Dublin Castle, formerly the seat of British rule in Ireland, is captured in narratives presented to tourists that often include Britons. Representing the site is made challenging because some visitors have little knowledge of the site's history, while others are well informed and hold strong political views. The findings show that Guides select largely depoliticized narratives, strongly influenced by their personal interests and experiences. Some hint at underlying tensions that only tourists alert to the complexities of the site might capture. Dominant narratives can be challenged by tourists with an interest in, or allegiance to, particular historical or political beliefs, leading to emotional engagements. Some tourists, unaware of the complexities of the site, can encounter a more multi-layered and complex experience than perhaps envisaged. The study affirms the co-production evident in Tour Guiding narratives and points to the need for further research into how the variously empowered agencies of both the Guide and the tourist produce a constant shifting and re-working of memory.  相似文献   
69.
This paper uses a semi-parametric empirical model to estimate the economic benefits of adopting a property rights-based management program in the Gulf of Mexico grouper fishery. The analysis predicts that a rights-based fleet will be comprised of fewer, more cost efficient boats than under the current controlled access management program. Results indicate that in the year of our data, 1993, the smaller, more productive fleet could harvest the allowable reef fish catch at a cost saving of $2.92–$7.07  million, 12–30% less than under controlled access management. Recent tightening of controlled access regulations suggest that the benefits from management reform could be even larger in the current day fishery.   相似文献   
70.
Managing professional intellect: making the most of the best   总被引:36,自引:0,他引:36  
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