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11.
Antti Talonen Harri Talonen Jari Stenvall Iiro Jussila 《Risk Management & Insurance Review》2020,23(3):243-267
Its distinctive ownership base leads to a customer‐owned mutual insurer representing a mission and purpose of existence that are very different from those of an investor‐owned insurer. While the owner value of the latter can be defined in terms of return on invested capital, in mutuals, the attention is shifted toward benefits and value for customers. Despite this major difference, scholars know little about mutual insurers' value‐creating processes. To begin filling this knowledge gap, the article explores and identifies how managers of mutual insurance companies understand and communicate the economic value of ownership to their customer–owners and other stakeholders. It reports on thematic analysis of annual reports of 18 mutuals, based in seven countries (England, Finland, Ireland, The Netherlands, Sweden, Switzerland, and the United States), on the basis of which the authors offer a tentative framework for enhancing scholars' and practitioners' understanding of how the economic value of ownership is understood in a customer‐owned mutual insurance company. 相似文献
12.
Andrea Moro Daniela Maresch Antti Fredriksson 《Entrepreneurship & Regional Development》2018,30(1-2):146-172
Loan managers’ trust in entrepreneurs can be a useful tool for overcoming entrepreneurial firms’ opaqueness. Nevertheless, the possibility for loan managers to leverage trust can be affected by differences in the regulative institutions within the banks (type of bank) and by place-bound normative institutions (social context). By relying on semi-structured interviews and a survey of 450 bank-entrepreneur relationships, this study finds that a positive impact of trust in lending relationships is sensitive to different place-bound normative institutions and to the regulative institutions within the banks. The results are robust with respect to potential endogeneity issues. 相似文献
13.
Eila Lindfors Antti Hilmola 《International Journal of Technology and Design Education》2016,26(3):373-389
The goal of this article is to clarify the concept of innovation and by presenting a research on the basic education outcome assessment data from an innovation learning perspective, answer to a question: Do students learn innovation in comprehensive education? The empirical information in this research is based on data collected in the national assessment of the subject craft, design and technology education (CDT) in Finland in 2010. The comprehensive education in Finland, the basic education, means grades 1–9 in comprehensive schools from age 7 to 16. This assessment included a design task, a test of knowledge and skills and an attitude test in CDT. This research focuses on two central concepts: (1) innovation is defined as a novel, inventive and usable solution, in either material or immaterial space: an end-product, process or method related to people’s practical needs and purposes and (2) innovation learning is defined as a problem based and creative process of using and implementing knowledge and skills in iterative and critical manner in designing and making a novel and practical solution with high usability. The assessment data was marked off to tasks which indicated the innovation learning (n = 661 out of the sample n = 4792). Brim quartiles were used as a methodological solution; the brim quartiles of usability formed the sample of this research. The statistical differences were tested using the Kruskal–Wallis test and the Pearson Chi Square test. Innovation learning includes the process of designing, planning, making and the practical solution itself. The national data allow general conclusions according to the level of innovation learning in comprehensive education. The central observation is that students learn innovation in comprehensive education varying from good to moderate levels. However, if students have not studied design and technology since 7th grade, they are twice as likely to be negative underachievers as to be either positive achievers or positive underachievers. This is useful for governments to know when trying to increase innovation on a national level, as well as when considering the well-being of people and society. 相似文献
14.
Research in the human and behavioral sciences has long been burdened by a methodological distinction between two categories of research: that which measures and produces facts and that which understands and interprets phenomena. However all interpretation of numbers requires that results be viewed in relative terms and there are no other means for this than comparison. The Z-scoring method, that is to say standardization, in web survey ZEF, emphasizes relative traits of survey answering. Questions in ZEF are illustrated in graphical two-dimensional chart where respondents are able to compare their answers at the moment of answering process. This trait of answering emphasizes the relationship of questions more than an absolute values on the scales of two dimensions. The Z-scoring method that is used in ZEF for handle results is based for same assumption: The respondents are compared questions and are formulated their answers through comparison. The significance of differences between groups cannot be measured directly: in some content areas, even small differences may be important, while in others changes of even several per cent are not significant. Standardization makes visible how different respondents and groups value things, that is, construct an order for them, using the dimensions given. 相似文献
15.
We propose an approach for measuring and analyzing the dynamics of the standard aggregate wage growth of macro statistics with micro data. Our method decomposes the aggregate wage growth into the wage growth of job stayers and into various terms related to job and worker restructuring. This method produces explicit expressions with clear interpretations for the various restructuring components. Using comprehensive longitudinal employer–employee data, we study how job and worker restructuring influence the aggregate wage growth and its cyclicality. The results highlight the importance of drawing a sharp distinction between job and worker restructuring in the analysis of aggregate wage growth dynamics. 相似文献
16.
The characteristics and travel behavior of 2,436 respondents are analyzed with respect to their use of planning assistance for vacation travel. Differences were detected between the three planning segments: self-planners, motor club users and travel agent users, e.g., travel agent users traveled more often by air and for multiple purposes. Substantial similarities were found between self-planners and motor club users. In general, the use of professional planning assistance increased as the distance to be traveled increased. The findings support the development of specific marketing programs developed for the motor clubs and travel agent users by destination managers. 相似文献
17.
Antti Honkanen Kati Pitknen Michael C. Hall 《International Journal of Tourism Research》2016,18(2):149-158
Russian purchase of second home properties in Finland has been the subject of heated national and local debate in the Finnish media. This study examines the attitudes of permanent and second home residents to Russian second homeowners in Savonlinna, Eastern Finland (N = 494). Three separate attitude groups were identified in relation to the effect of Russian second home owners in property prices; the Russians as an economic opportunity; and, the Russians as a threat. Negative attitudes were common, and it is possible that the relations between the Russian second homeowners and local residents will become more contested over time. Copyright © 2015 John Wiley & Sons, Ltd. 相似文献
18.
Antti Tanskanen 《Review of World Economics》1977,113(4):607-623
Zusammenfassung Stabilit?tsbedingungen für dynamische Devisenm?rkte. —In diesem Aufsatz wird ein simultanes Modell zweier linearer Gleichungen
für die Devisenm?rkte dargestellt, dessen Bestandteile die Grundbilanz, Zinsarbitrage, Spekulation und die Ver?nderung der
Devisenreserven der Zentralbank sind. Das System ?hnelt dem Modell, das z. B. von Tsiang, Grubel und Sohmen analysiert wurde;
sie verwenden allerdings haupts?chlich die komparativ-statische Methode.
Das hier verwendete Modell kann für die Analyse dynamischer Ph?nomene auf den Devisenm?rkten benutzt werden, und es kann leicht
in ein Simulationsmodell umgewandelt werden. In dem Aufsatz wurde die Analyse der Gleichgewichtsbedingungen nach vier Gesichtspunkten
angeordnet: je nachdem, ob angenommen wird, da\ die Zentralbank auf den Devisenm?rkten interveniert oder nicht und ob die
Erwartungen der Spekulanten hinsichtlich des zukünftigen Kassakurses als exogen oder endogen betrachtet werden.
Das Hauptgewicht wird in dieser Arbeit darauf gelegt zu zeigen, da\ die Wirkungen der Posten der Grundbilanz, der Zinsarbitrage
und der Spekulation auf die Stabilit?t der Devisenm?rkte gemeinsam und nicht unabh?ngig voneinander untersucht werden sollten.
Résumé Les conditions de stabilité sur les marchés dynamiques de change. — Dans cet article nous présentons un modèle silmultané de deux équations linéaires pour les marchés de change; dans lequel les éléments sont la balance de base, l'arbitrage d'intérêt, la spéculation et le change de la réserve de change de la banque centrale. Le système ressemble au modèle analysé par Tsiang, Grubel et Sohmen et autres. Leur analyse était d'une nature comparative-statique principalement. On peut utiliser le modèle présent pour l'analyse des phénomènes dynamiques des marchés de change et on peut le facilement changer en modèle de simulation. Dans l’article nous avons arrangée l’analyse des conditions d'équilibre du modèle sous quatre titres en dépendance de la question si on a supposé la participation de la banque centrale dans les marchés ou non et si on a regardé les attentes de spéculateurs concernant le taux future à terme comme exogènes ou endogènes. Nous avons principalement essayé de montrer qu’on devrait étudir les effets des aspects particuliers de la balance de base, d'intérêt d'arbitrage et de la spéculation sur la stabilité des marchés de change tout ensemble et pas séparément, sans regard des uns les autres.
Resumen Condiciones de estabilidad en mercados dinámicos de divisas. — En este trabajo se presenta, para mercados de divisas, un modelo silmultáneo de dos ecuaciones lineales; sus elementos los constituyen el balance básico, la cobertura del interés del arbitraje, la especulación y las variaciones en las réservas de divisas del banco central. El sistema tiene cierto parecido con el modelo analizado por Tsiang, Grubel y Sohmen, y otros, si bien el análisis efectuado por éstos es de caracter comparativo-estático. El modelo presentado asi puede ser utilizado para el análisis de fenómenos dinámicos de los mercados de divisas y puede fácilmente ser transformado en un modelo de simulación. A este efecto, se estudian las condiciones de equilibrio del modelo bajo cuatro supuestos, tratándose de si el banco central actúa o no en los mercados de divisas y de si las expectativas de los especuladores con respecto al tipo de cambio a futuros son exógenas o endógenas al sistema. La conclusión de este estudio es que lós efectos de la balanza básica, del interés del arbitraje y de la especulación sobre la estabilidad de los mercados de divisas deben de analizarse conjuntamente, y no por separado e independientemente los unos de los otros.相似文献
19.
20.
Antti Hakkarainen Nathan Joseph Eero Kasanen & Vesa Puttonen 《Journal of International Financial Management & Accounting》1998,9(1):34-57
This study employs questionnaire survey and financial accounting data to extend earlier empirical work on the foreign exchange (FX) exposure management practices of Finnish industrial firms. The paper concentrates on: (i) the form that FX corporate hedging policy takes; (ii) the control of FX procedures and trading; and, (iii) our respondents' perceptions about their ability to predict FX rate changes for hedging decisions. Our results indicate that the extent to which firms hedge FX exposure depends on the type of exposure and the form that FX hedging policy takes. Also, a significant number of the firms pursue FX hedging strategies on the expectation of attaining trading profits and this strategy appears to be accommodated within their FX policies. This feature is not explicitly demonstrated in previous studies. Finnish firms hedge a much higher proportion of both transaction and translation exposures compared to economic exposure. We partly attribute this emphasis to the requirements of the Finnish Accounting Act, which came into effect in 1993. The organisational, historical and financial settings of the firms also have significant impacts on exposure management practices. The overall implication of those results is that firms respond to changes in the financial, economic and regulatory environments in which they operate. 相似文献