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1.
《Business Horizons》2020,63(1):17-22
Historically, the decision over whether or not to consolidate was guided by bright-line rules, which outlined the minimum percentage of ownership required in a subsidiary for it to be considered controlled by a reporting entity and thus included in the consolidated financial statements (CFSs). Today, U.S. GAAP and IFRS use a principles-based approach, which is guided by the concept of control to determine whether a subsidiary is to be consolidated in the CFSs. In this context, a debate exists between managers and auditors about which subsidiaries should be consolidated. To deepen our understanding of how managers and auditors grapple with consolidation decisions, we interviewed several CFOs and audit partners to determine if they are anchored to legalistic mechanisms or if, instead, they are strategically developing ways to support the consolidation decision. Based on our interviews, we find that opportunistic transactions—criticized at the time of the rules-based approach—still exist due to the search for legalistic mechanisms that protect underlying choices influenced by economic incentives. Such results are crucial for analysts and investors to properly interpret consolidated financial performance.  相似文献   
2.
There is a need to better understand the interests of actors in the planning and management of major events. The diversity of actor perspectives about an event creates a wicked problem set that event organisers and public officials find difficult to understand, let alone address. This paper focuses on problem identification as one stage in the event planning and management process. It explores how problem structuring can contribute to more effective planning and management of actors' interests. The value of Q methodology is explored through a case study of the Australian World Rally Championship. Four perspectives are identified in the problem structuring process: the Skeptics, the Materialists, the Middle-grounders and the Supporters. The findings demonstrate that Q methodology is effective in identifying the depth and breadth of different problem perspectives, providing insights into the importance of different perspectives, and can be used reflexively to anticipate and manage potential conflict.  相似文献   
3.
In this study, we develop a theoretical conceptualization and an operational definition of structuring of human resource management (HRM) processes and examine how this structuring enables employee creativity at work. Analyzing the data collected from employees and their managers in knowledge‐intensive workplace settings, we examine a mediation model that suggests that the relationship between structuring of HRM processes and employee creativity is best explained in terms of the intervening variables of perceived uncertainty, stress, and psychological availability. Results suggest that structuring of HRM processes is negatively associated with perceived uncertainty and stress. These perceptions produce a sense of psychological availability, which in turn enhances employee creativity. This study offers new insights about diagnosing the level of structuring of HRM processes and the ways managers and HR directors facilitate its implementation in their organization. © 2010 Wiley Periodicals, Inc.  相似文献   
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5.
Our study explores the structuring decisions made by intermediaries seeking to alleviate poverty by connecting base‐of‐the‐pyramid markets with more developed markets. Using intermediation theory to ground our study, we collected qualitative data on 29 social intermediation projects located within Latin America, Africa, and Asia. Our findings suggest that ‘socializing’ intermediation theory to more accurately explain and predict structural outcomes across more diverse contexts requires three key modifications: (1) the attenuation of opportunism, which creates an internalizing social force; (2) the accommodation of non‐monetary objectives, which creates an externalizing social force; and (3) the perception of transaction capabilities as tractable, which serves as a guidepost for reconciling these two opposing social forces.  相似文献   
6.
Despite the potential of inter-organisational collaboration to create ‘collaborative advantage’ among participant organisations, not all collaborations realise this potential due to the complexities and challenges faced by potential collaborators. To address these difficulties and increase the likelihood of collaborative success, different forms of intervention approaches for fostering inter-organisational collaboration has been advocated by collaboration researchers and practitioners. These intervention approaches all facilitate interaction and consensus formation among the participants. However their ‘added value’ is procedural rather than substantive in nature. They do not incorporate tools which can enable participants to structure the complexity of the web of factors that are implicated in their collaboration, and thus make it more manageable. This paper argues that problem structuring methods (PSMs), a family of model-based approaches to group decision and negotiation support, are a form of intervention which can provide a balanced attention to both the process and the content of inter-organisational collaboration, and reports the experience of applying a particular PSM to an inter-organisational collaborative partnership in the UK construction industry. Drawing on the rich data generated from the intervention, the paper discusses the impact of the PSM in supporting the joint appreciation activities carried out by collaborators to address their problematic situation. Implications of the experience for the research and practice of PSMs within collaborative contexts are then presented.  相似文献   
7.
谢丽霞 《商业研究》2008,(5):139-141
由于网络的虚拟性和匿名性的特征,导致电子商务发展遭遇伦理困境,产生了大量的危机,直接妨碍了电子商务的发展。因此,要发展电子商务,必须构建互利无害、善良风俗、嫉恶行善、公正平等、知情同意、人道服务、安全高效、诚实信用的伦理原则,并努力践行,只有这样才能从根本上超越危机,实现和谐发展。  相似文献   
8.
李鹏 《价值工程》2010,29(21):219-219
汽车可靠性工程学是把可靠性工程学的最基本的方法和原理结合汽车工程的问题,形成以研究汽车可靠性设计、分配、预测、试验、评价、维修性等为主要内容的应用型科学。本文阐述了汽车产品可靠性工程内容及设计构建的方案。  相似文献   
9.
我国企业风险监测与预警体系构建   总被引:1,自引:0,他引:1  
行为资产定价等传统风险监测模型的提出和发展,对企业运用风险管理理论进行风险监测具有重要的指导和推动作用。由于诸多不确定因素的存在,各类风险监测模型均体现出各自所独有的优势及不足,国内企业在实际应用中应认真分析自身所处的内部和外部环境,选择适合自己的方法。具体可基于宏观经济风险、泡沫经济风险、国债风险、外资风险等层面设计相应指标,从企业自身经营环境中获取指标体系中各监测指标的具体数值,进而依据综合评价值对风险的水平与程度进行预警预报。  相似文献   
10.
Most research on technology roadmapping has focused on its practical applications and the development of methods to enhance its operational process. Thus, despite a demand for well-supported, systematic information, little attention has been paid to how/which information can be utilised in technology roadmapping. Therefore, this paper aims at proposing a methodology to structure technological information in order to facilitate the process. To this end, eight methods are suggested to provide useful information for technology roadmapping: summary, information extraction, clustering, mapping, navigation, linking, indicators and comparison. This research identifies the characteristics of significant data that can potentially be used in roadmapping, and presents an approach to extracting important information from such raw data through various data mining techniques including text mining, multi-dimensional scaling and K-means clustering. In addition, this paper explains how this approach can be applied in each step of roadmapping. The proposed approach is applied to develop a roadmap of radio-frequency identification (RFID) technology to illustrate the process practically.  相似文献   
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