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31.
There is a dearth of literature in the area of tourism leadership. This article identifies the theoretical aspects of distributed leadership which features collective responsibility and collective flexibility, and argues how it might be advantageous for tourism firms in general. A longitudinal qualitative case study is used to consider different forms of distributed leadership and their impact upon organisational outcomes. The analysis is presented in terms of the presence or absence of distributed leadership within the case organisation. Evidence is provided of where this style of leadership would support success, but also identifies why it has been so hard to recognise this and then maintain and support it over time. It is argued that it may prove advantageous for tourism firms to actively consider whether distributed leadership would potentially offer increased organisational performance. 相似文献
32.
网络财务报告的基础:XBRL分类账 总被引:12,自引:0,他引:12
XBRL分类账是XML技术在会计领域的重要应用,它着重对交易层面会计信息的输入输出格式进行规范,作为联结企业交易与其他业务软件系统与企业报告系统的桥梁,XBRL分类账成为实现网上报告流程化的重要基础。本文从XBRL分类账的设计目的、运行机制、发展进程及其与XBRL财务报告的关系等几个方面进行剖析,同时探讨XBRL分类账对持续审计和会计国际化带来的影响。 相似文献
33.
Much of the existing literature on air pollution and mortality deals only with the short-term effects of air pollution. Policy on the other hand needs to know when, whether and to what extent pollution-induced increases in mortality counts are reversed. This involves modelling the entire infinite distributed-lag effect of air pollution on mortality counts.Using an ARMAX modelling strategy this paper illustrates how distributed lag effects can be parsimoniously but plausibly estimated in the context of a time-series study into the relationship between ambient levels of air pollution and daily mortality counts for Manchester. The analysis reveals that maximum 1-h ozone levels are strongly associated with daily mortality counts and that a significant harvesting effect is present. The mortality cost of peak 1-h ozone concentrations for Greater Manchester with a population of 2.6 million is estimated to be £572 million annually. This accounts for the fact that some of the deaths associated with maximum 1-h O3 concentrations have been advanced only by a short period of time. 相似文献
34.
The Theory of Technology Dominance (TTD) provides a theoretical foundation for understanding how intelligent systems impact human decision-making. The theory has three phases with propositions related to (1) the foundations of reliance, (2) short-term effects on novice versus expert decision-making, and (3) long-term epistemological effects related to individual deskilling and profession-wide stagnation. In this theory paper, we propose an extension of TTD, that we refer to as TTD2, primarily to increase our theoretical understanding of how, why, and when the short-term and long-term effects on decision-making occur and why advances in technology design have exacerbated some weaknesses and eroded some benefits. Recently, researchers have called for reconsideration of how we design intelligent systems to mitigate the detrimental effects of technology; in TTD2 we provide a theory-based understanding for capturing the complexity underlying the occurrence of the effects. 相似文献
35.
通过对资金集中运作方式的分析,认为建立资金结算中心是企业集团实行资金集中运作适宜的模式,具体做法就足以集团公司所属一级企业为主体,实行资金收支两条线管理,推行总分账户管理。同时,要建立相关的保障体制,如建立网上银行,实行全面资金预算,构建资金预警体系,强化风险管理措施,建立健全完善的资金管理制度等。 相似文献
36.
彭德迟 《黄石理工学院学报》2005,21(3):52-54
CORBA是Common Object Request Broker Architecture的简称,它是一种OMG开放式的独立于供应商的结构和基础组织,使计算机程序能基于它工作在网络上。CORBA依赖于IIOP(Internet Inte-ORB Protocol)协议服务远程对象,而且支持多程序语言和多平台,在银行ATM机等方面有着广泛的应用。 相似文献
37.
Javier Hidalgo 《Journal of econometrics》2002,110(2):699
Order selection based on criteria by Akaike (IEEE Trans. Automat. Control AC-19 (1974) 716), AIC, Schwarz (Ann. Stat. (1978) 461), BIC or Hannan and Quinn's (J. R. Stat. Soc. Ser. B (1979) 190) HIC is often applied in empirical examples. They have been used in the context of order selection of weakly dependent ARMA models, AR models with unit or explosive roots and in the context of regression or distributed lag regression models for weakly dependent data. On the other hand, it has been observed that data exhibits the so-called strong dependence in many areas. Because the interest to this type of data, our main objective in this paper is to examine order selection for a distributed lag regression model that covers in a unified form weak and strong dependence. To that end, and because the possible adverse properties of the aforementioned criteria, we propose a criterion function based on the decomposition of the variance of the innovations of the model in terms of their frequency components. Assuming that the order of the model is finite, say p0, we show that the proposed criterion consistently estimates p0. In addition, we show that adaptive estimation for the parameters of the model is possible without knowledge of p0. Finally, a small Monte-Carlo experiment is included to illustrate the finite sample performance of the proposed criterion. 相似文献
38.
分布式账本技术的应用使数字货币进入了新的发展阶段。中央银行数字货币是中央银行的电子化负债,其对计价、交易、支付以至货币政策传导等都存在深刻影响。以加拿大为例,重点分析加拿大银行数字货币的发展实践,着重讨论加拿大贾斯珀项目如何测试分布式账本技术在银行间大额支付系统的适用性,同时分析如何将数字货币支付结算拓展至证券和外汇领域,并与外部合作进行跨境、跨币种支付试验。加拿大央行数字货币实践取得的积极进展表明,数字货币发行能力是维系央行功能的基础保障,但仍需权衡中心化管理体系与去中心化技术系统的匹配问题,分布式账本技术及其在央行数字货币的应用仍需深入研究与评估。 相似文献
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