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《Business Horizons》2016,59(6):645-653
The use of managerial control ratios for benchmarking IT costs is widely accepted. This installment of Accounting Matters informs CIOs about IT managerial control ratios and the assumptions underlying the use of these ratios in IT cost benchmarking. Incorrect use of these ratios and violation of the assumptions can lead to faulty inferences and costly mistakes. This article proposes a technique for benchmarking IT costs to draw the right conclusions from the data.  相似文献   
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伴随着公民社会的建立与发展,人们在公共交往过程中越来越多地将"权利"作为基准为自身的观点和利益提供道德辩护。然而,由于将"权利"作为核心道德标准在中国公共领域时间还很短,引起公众对"以权利为基准的道德辩护"的诸多误解。通过逻辑分析与案例分析相结合的方法,试图澄清"以权利为基准的道德辩护"的理论边际和辩护结构;并且,在回应种种对"以权利为基准的道德辩护"的质疑的同时,论证该道德辩护方式的有效性与兼容性。  相似文献   
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We investigate how stock-outs influence decision satisfaction and repatronage intentions for online purchase situations and how these responses vary with disclosure time and justification wording. We manipulate the disclosure time of the products’ unavailability (ex ante vs. ex post) and the justification given to consumers (firm-related vs. firm-unrelated). We find that, overall, stock-outs produce negative reactions, but that the main effects of timing and wording can sum up: ex ante, firm-related communication effectively offsets the damage caused by stock-outs. Retailers should employ real-time tracking to promptly inform consumers of product availability, and accept the responsibility for any outages.  相似文献   
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This study examines whether auditors adjust their effort and pricing decisions for political visibility. We argue, from the behavioural literature, that political visibility will create the need for more justification by auditors. Using data on actual audit fees, hours and billing rates for a sample of New Zealand public sector companies, we find that total audit fees are positively related to the number of press mentions (our proxy for political visibility). Consistent with our expectations we find that audit fees are monotonically related to audit fees. We also find that auditors increase the hours spent on the audit but not billing rates, which further suggests defensive bolstering by auditors.  相似文献   
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The purpose of the research was to provide a better understanding of the impacts of relevant information on consumers' emotions when bidding their prices through an online Name‐Your‐Own‐Price method. Specifically, based on the tenets of the Decision Justification Theory, the study examined whether participants felt more regret about a negative outcome when reference prices were available. The research hypotheses were tested in two experiments. The results indicated that the availability of reference prices significantly affected participants' feelings of regret about a negative outcome.  相似文献   
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During the 1990s, the current regulatory frameworks and decision making processes in the European Union for hazardous activities such as nuclear and chemical waste management, hazardous industrial facilities, food production, and genetically modified organisms (GMOs) in agriculture and health care, were confronted at both national and local levels with significant difficulties in trying to meet the different concerns of the various categories of stakeholders involved. The TRUSTNET concerted action was established to assess these difficulties and their consequences and to propose more coherent, comprehensive and equitable approaches for evaluating, comparing and managing health and environmental risks. This paper presents the outcomes of this programme. A European network of some 80 participants was established comprising an interdisciplinary team of regulators, experts and stakeholders with experience of industrial, natural and medical risks. The participants identified the main challenges to the governance of hazardous activities on the basis of a detailed analysis of some 11 case studies, and determined criteria for assessing what can be considered as 'good' governance of hazardous activities. As a result of these investigations, an interdisciplinary model describing the available approaches to governance of hazardous activities is proposed in the form of two main paradigms: Top-Down Governance and Mutual Trust Governance. Using this model the difficulties encountered by current approaches to risk regulation are interpreted. The new perspective describes how the two paradigms can interact in the continuous social dynamic to allow the maintenance of social cohesion.  相似文献   
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Avoiding continued investment in poorly performing projects is an important function of management control systems. However, prior research suggests that managers fail to use accounting information indicating that a project is performing poorly to discontinue it; that is, they escalate commitment to the project. We perform two experiments to investigate the efficacy of a potential control mechanism, third‐party consultation, in preventing managerial escalation of commitment. We hypothesize that the information‐processing objective (that is, purpose) assigned to consultants influences the mental representations they construct to process and store information, which ultimately influences their recommendations regarding the continuation of a poorly performing project. Results suggest that consultants will not construct mental representations amenable to making high‐quality project‐continuation recommendations unless they are assigned that specific purpose. Results further suggest that applying additional effort likely will not overcome the adverse effects of having inappropriate mental representations when making project‐continuation recommendations. An implication of our study is that third‐party consultants likely will not prevent managerial escalation of commitment unless consultants have a specific mandate of making a project‐continuation recommendation in mind when they encounter relevant accounting information.  相似文献   
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射幸合同具有双务性、履行的不确定性和对价的不均衡性等特点.作为典型的射幸合同,保险合同具有射幸舍同的基本特征,但又与其它射幸合同有一定的区别.保险合同的射幸性是引发保险合同道德风险的原因之一,而免责条款则是避免道德风险的制度保障,有其天然的合理性.我国<保险法>第18条有关"免责条款效力"的规定从一定程度上忽视了免责条款的正当性,应当予以修正.  相似文献   
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