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101.
The concept of managerial discretion provides a theoretical fulcrum for resolving the debate about whether chief executive officers (CEOs) have much influence over company outcomes. In this paper, we operationalize and further develop the construct of managerial discretion at the national level. In an empirical examination of 15 countries, we find that certain informal and formal national institutions—individualism, tolerance of uncertainty, cultural looseness, dispersed firm ownership, a common‐law legal origin, and employer flexibility—are associated with the degree of managerial discretion available to CEOs of public firms in a country. In turn, we show that country‐level managerial discretion is associated with how much impact CEOs have on the performance of their firms. We also find that discretion mediates the relationship between national institutions and CEO effects on firm performance. Finally, we discuss two inductively derived institutional themes: autonomy orientation and risk orientation. Copyright © 2011 John Wiley & Sons, Ltd. 相似文献
102.
YOSHIYASU ONO 《Journal of Money, Credit and Banking》2011,43(4):787-794
In the standard Keynesian framework, government spending on useless public works has a larger multiplier effect than spending on government transfer payments does. In other words, spending on useless public works increases national income by more than an equivalent increase in government transfer payments would. Nevertheless, their effects on national benefit are identical. For both, the national benefit equals the direct benefit created by the spending. If there are two income classes, some transfers reduce both the national income and the national benefit. Some government purchases completely crowd out private consumption and reduce the national benefit. 相似文献
103.
已经运行半年多的新疆油气资源税改革使油气企业的税负增加,地方财政增收效应显著,初显税改的目标定位。但在试点中暴露出来的计税依据不规范、综合减征率递减以及内外资企业税负不统一的问题,亟需在全面推开资源税改革方案时予以综合考虑,除此之外,还应适当提高现行税率,处理好资源税收入在各级政府间的分配,并在现行体制下同步推进资源税费改革,以此设计具体的改革方案和路径。 相似文献
104.
大学生医疗保险的现状分析与政策改进——基于内蒙古自治区呼和浩特市6所高校的实证研究 总被引:1,自引:0,他引:1
通过对呼和浩特市6所高校的学生访谈和问卷调查,分析得出:将大学生纳入城镇居民基本医疗保险试点范围的政策,初步实现了与公费医疗的制度转换,但还有不少问题,需要进一步的改进和完善。笔者认为,要根据大学生的生理特点、经济承受能力以及对医疗保险的需求意愿,坚持分责制的建制理念,以“重预防、保大病”为重点,建立一种以疾病预防保健为基础,基本医疗保险为核心,大额医疗保险为应急和商业保险为辅助的大学生医疗保障模式。 相似文献
105.
田春燕 《内蒙古财经学院学报(综合版)》2011,9(3):103-106
目前,我国收入分配领域存在收入分配不公平和收入分配秩序混乱等问题,必须从以下几个方面入手加以解决:一、惩治腐败,严厉打击非法收入。二、加快对垄断行业的改革,规范垄断行业的收入分配。三、加快税收制度改革,缩小收入分配差距。四、建立和完善覆盖全民的基本公共服务体系,推进基本公共服务均等化。 相似文献
106.
信息高速发展的时代,尽快调整自己的学习方式和方法以适应新的时代特点,对即将进入社会的大学生来说是尤为重要的。高职院校学生的主动学习意识不佳,影响了学生思维的全面开发。本文通过阐述自主学习的目的、意义等,分析提高学生自主学习的途径。 相似文献
107.
Eugene Jones 《食品市场学杂志》2016,22(3):350-380
An econometric model is developed and estimated for all brands of coffee sold at the retail level in four supermarkets in Columbus, Ohio. These brands are segmented into 24 categories, and the four stores are classified into two groups, inner-city and suburban, based on 2010 census tract data. Using estimated measures of price-sensitivity, these 24 categories are further segmented into four groups to help guide and clarify the discussion. Estimated results show different purchasing patterns and different levels of price-sensitivity for inner-city and suburban shoppers. Further, these purchasing patterns and levels of price-sensitivity suggest alternative marketing strategies for retailers. Private-label coffee brands are shown to be quite competitive with many national brands, and indeed private-label brands command a market share among inner-city shoppers that is more than double that for the nation (21.95% vs. 9%). 相似文献
108.
Studies scrutinizing the economic aspects of student tourism at the micro-level are rare in the literature. Set against this background, the present study examines the variation in a sample of Norwegian students' length of stay at summer vacation destinations in 2014. Three estimation methods – an OLS regression model, a Weibull survival model and a zero-truncated negative binomial regression model – provide qualitatively similar results regarding how a number of determinants affect length of stay. In particular, the results show that daily trip costs, booking time, tourism and trip motives, trip month and gender explain much of the variation in length of stay. Of special interest is the comparison of two segments differing on when trip duration is determined: the “pre-fixed” returners (75% of the sample) and the “open” returners (25%). In this regard, the results suggest that the “open” returners stay longer on their trips than the “pre-fixed” ones. Finally, the study provides some implications for future length of stay research. 相似文献
109.
This study investigates the incidence of international student travel in Taiwan. It was found that Chinese, Asian and other international students behave somewhat differently from respondents in prior studies conducted in Western settings. Cultural background influenced the travel behaviors of international students as well as their perceptions of Taiwan as a tourism destination. The visiting friends and relatives (VFR) market induced by Asian respondents offers greater tourism-related potential than the travel activity that students themselves undertake. The contrary was found for non-Asian students where the student-induced VFR market is small and prospectively less attractive than the student market. The Chinese international student travel market and induced VFR market showed less potential than anticipated, perhaps because of the embryonic stage of diplomatic and commercial relations between Taiwan and mainland China. 相似文献
110.
Anne Fortin Louise Sauvé Chantal Viger France Landry 《Accounting Education: An International Journal》2016,25(5):437-478
A collaborative project of several Quebec universities, this study investigates nontraditional student withdrawal from undergraduate accounting programmes. A nontraditional student is older than 24, or is a commuter or a part-time student, or combines some of these characteristics. Univariate and multivariate analyses of student dropout factors were performed. A logistic regression for full-time students indicates several significant determinants of student withdrawal: returning to school after working for some time, enrolment in a non-first choice programme, dissatisfaction with programme choice and courses, and low grade point average (GPA). For part-time students, low GPA is the main explanatory factor for student withdrawal. Other factors appear to be instrumental in withdrawal decisions, such as management of external resources (time and family responsibilities) for women. The results suggest that students would benefit from university support services to acquire learning strategies that improve perseverance. Lastly, in-class learning activities that help bolster grades could decrease student withdrawal rates. 相似文献