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11.
年薪制是一种以年度为单位计算的浮动的货币报酬制度,年薪制下的收入一般由基薪和风险收入两部分组成。年薪制应用的理论基础有委托—代理理论、人力资本理论、产权理论、激励理论。年薪制设计中的关键点是界定好实施对象,处理好年薪水平与职工收入、年薪结构与风险基金的关系。在我国实施年薪制主要应从以下几方面入手:正确认识年薪制、加快市场化进程、建设年薪制的监督体系、配合其他激励形式使用。 相似文献
12.
High-quality economic development can be achieved if a major strategic direction for China are delivered from the macro level to the micro level. Taking A-listed enterprises in China from 2005 to 2018 as samples, this paper studies the impact of directors and officers liability insurance (D&O insurance) on the highquality enterprise development. The research results show that D&O insurance can promote high-quality development. In addition, the mechanism test shows that D&O insurance can reduce agency costs and improve innovations and high-quality enterprise development. Further analysis shows that when stateowned enterprises including their internal controls has no major defects, D&O insurance has more significant positive impact. Thus, this paper suggests that the insurance should be promoted for realizing high-quality enterprise development. 相似文献
13.
Literature regarding the impact of managerial incentives on firm’s research and development (R&D) investments suggests that due to the riskiness of R&D activities, firms need to provide managerial incentives to encourage managerial discretion on corporate long-term investments of R&D. In spite that managerial incentives influence corporate R&D spending, some also argue corporate R&D spending a function of managerial incentive schemes. This paper applies the simultaneous equation to investigate the association between managerial discretion on R&D investments and the incentive scheme of CEO compensations by using the sample firms listed in Taiwan Security Exchange and Taipei Exchange. The results indicate that the listed firms in Taiwan simultaneously determine corporate R&D investments and CEO compensations. They reward their CEOs in compliance with their efforts on R&D investments and CEO compensation motivates CEOs to align their interests with firms’ long-term investments on R&D. A further analysis of the protection effect from the directors’ and officers’ (D&O) liability insurance suggests that D&O protection intensifies the relationship between R&D investments and CEO compensation. It encourages CEOs to allocate resources on R&D activities and make CEO incentive contracts efficacious on corporate long-term investments. The result is robust in the electronic industry of Taiwan. 相似文献
14.
Robert Bushman Janet Gao Xiumin Martin Joseph Pacelli 《Journal of Accounting and Economics》2021,71(2-3):101384
We investigate the extent to which loan officers generate independent, individual effects on the design and performance of syndicated loans. We construct a large database containing the identities of loan officers involved in structuring syndicated loan deals, allowing us to systematically disentangle borrower, bank, and loan officer fixed effects. We find that loan officers have significant influence on interest spreads, loan covenant design, and loan performance. Inclusion of borrower fixed effects increases our power to rule out the alternative that loan officer fixed effects reflect the matching of officerds to borrowers based on time-invariant borrower characteristics. We document heterogeneity in loan officers’ influence across loan contract terms, with loan officers exerting stronger influence over covenant package design than over interest spreads, but marginal influence on loan maturity. Lead officers have greater influence than participant officers over covenant package design and loan performance, but less robust differential influence on interest spreads. 相似文献
15.
《Journal of Promotion Management》2013,19(3-4):99-128
Abstract This article is a case study of the crisis communications response that took place following the Thurston High School shootings in Springfield, Oregon, in May 1998. It addresses the challenges faced by public information officers, in the Springfield/Eugene, Oregon area, who dealt with the communications aftermath of the Thurston shootings and looks at the emotional impact a crisis of this magnitude can have on those responding to it from an information dissemination and news gathering perspective. 相似文献
16.
用科学发展观统领社会主义新农村建设,只有准确把握社会主义新农村的时代内涵,清醒认识社会主义新农村建设的难点,科学确立社会主义新农村建设的指导思想和基本原则,选准社会主义新农村建设的突破口,努力构建社会主义新农村建设的保障机制,才能取得社会主义新农村建设的新发展。 相似文献
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18.
There is an absence of knowledge about the advantages and disadvantages of different local tourism governance approaches. Consequently, experimenting with different modes of local tourism governance is increasingly common. This paper addresses this knowledge gap by investigating the ways in which three different local tourism governance networks operate, and the effects of this governance on local tourism policy. The three local tourism networks examined are a council-led network governance structure, a participant-led community network governance structure and a local tourism organisation (LTO)-led industry network governance structure. The study found that these governance arrangements were underpinned by four key trade-offs and that these tended to shape the effectiveness of local tourism governance. The significance of this paper is that it opens up discussion about local tourism governance, highlights the advantages and disadvantages of different approaches and reflects on their relevance to sustainable tourism management. The findings can inform local councils interested in improving their local organisation of tourism, and spur further research. 相似文献
19.
In this paper, we examine whether ethics officers are able to perform their assigned duties independently of organizational
management. Specifically, we investigate whether inherent conflicts of interest with company management potentially hinder
the ability of ethics officers to serve as an effective monitor and deterrent of unethical activity throughout the organization.
As part of our analysis, we conducted 10 detailed phone interviews with current and retired ethics officers in order to determine
whether practicing ethics officers feel the need for additional independence protection from management. We propose that the
current system in which ethics officers report to management must be changed in order for ethics officers to effectively perform
their jobs. Specifically, we maintain that ethics officers should (1) be hired by, (2) be fired by, and (3) report directly
to the corporate board of directors rather than company management. Such a change in the reporting environment would greatly
enhance the independence of ethics officers.
W. Michael Hoffman, Ph.D., is the founding Executive Director of the Center for Business Ethics at Bentley College. He received
his Ph.D. in Philosophy at the University of Massachusetts/Amherst, has authored or edited 16 books, and has published over
70 articles. In addition, Dr. Hoffman was the first Executive Director of the Ethics Officer Association and currently is
the advisor to its board of directors.
John D. Neill, Ph.D., CPA, is a professor of accounting at Abilene Christian University and has previously published articles
in numerous journals including the Journal of Business Ethics, Journal of Accounting Literature, Accounting Horizons, Journal
of Applied Business Research, the Financial Analysts Journal, and the Journal of Accounting, Ethics, and Public Policy.
O. Scott Stovall, Ph.D., is an assistant professor of accounting at Abilene Christian University and has published articles
in the Journal of Business Ethics, Journal of Applied Business Research, Management Accounting Quarterly, and The Journal
of Accounting Case Research. 相似文献
20.
Simplice A. Asongu Joseph Nnanna Nicholas Biekpe Paul N. Acha-Anyi 《Journal of Travel & Tourism Marketing》2019,36(3):345-357
This study examines the effect of terrorism and peace on tourist destination arrivals using a panel of 163 countries with data for the period 2010–2015. The empirical evidence is based on Generalised Method of Moments and Negative Binomial (NB) regressions. Our best estimators are from NB regressions from which the following main findings are established. First, political instability, violent demonstrations, and number of homicides negatively affect tourist arrivals, while the number of incarcerations positively influences the outcome variable. Second, the effects of military expenditure, “armed service personnel,” and “security officers and polices” are not positively significant. Managerial implications are discussed. 相似文献