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Elvira Ivone González Jaimes María de Lourdes Hernández Prieto Juan Márquez Zea 《Contaduría y Administración》2013,58(2):261-278
Research design is quasi-experimental, field, with four longitudinal assessments for two groups (one experimental and one control) of students with irregularity student. Intervention, learns listen-think-write (lltw) method. population, 488 students. With a sample conditioned (students with irregular registration) of 170 students from two university careers of accounting and administration, both manner, 24.3 years old. Material, Raven’s Progressive Matrices test and Learning strategies ACRA test. The impact obtained by the intervention (LLTW) was 23%, significant difference between follow-up evaluation 6 and 12 months. Regarding the improvement of learning skills in post-test measurement showed a general increase in average by 28%. Also it is necessary to say, the decline was failed subjects in the two groups evolving 12 months in control group was 3 to 4 and the experimental group was 1 to 2. 相似文献
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Both researchers and managers are increasingly interested in how firms can pursue ambidextrous learning—that is, simultaneously exploring new knowledge domains while exploiting current ones. In this study, we attempt to bring human resource management into this forum by introducing and testing how high‐involvement human resource practices shape the social climate that affects the firm's ambidextrous learning and subsequent performance. A field study of 198 companies from Spain showed that high‐involvement human resource practices were positively related to the social climate that, in turn, facilitates ambidextrous learning and improved performance. © 2012 Wiley Periodicals, Inc. 相似文献
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Leonel M. Pereira Celma de Oliveira Ribeiro José R. Securato 《The Australian journal of agricultural and resource economics》2012,56(4):542-557
This article suggests a pricing model for commodities used to produce biofuel. The model is based on the concept that the deterministic component of the Wiener process is not constant and depends on time and exogenous variables. The model, which incorporates theory of storage, the convenience yield and the seasonality of harvests, was applied in the Brazilian sugar market. After predictions were made with the Kalman filter, the model produced results that were statistically more accurate than those returned by the two‐factor model available in the literature. 相似文献
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Lei Wang Kim T. Hinrichs Leonel Prieto Jon P. Howell 《Asia Pacific Journal of Management》2013,30(1):115-147
The purpose of this article is to investigate differences between the US and China in (1) employees’ level of engagement in the five dimensions of organizational citizenship behavior (OCB) identified by Organ (1988), and (2) the effects of perceived distributive justice and perceived supervisor support on OCB. Results suggest that Chinese respondents have a higher level of sportsmanship and courtesy, but a lower level of civic virtue than the US respondents. In addition, perceived supervisor support is significantly related to all five OCB dimensions for the Chinese sample, whereas for the US sample, perceived distributive justice is significantly related to conscientiousness and sportsmanship and marginally related to altruism. A follow-up study was conducted in the US to examine the direct effects of such cultural factors as individualistic/collectivistic orientation and power distance orientation on each of the five OCB dimensions, and their moderating effects on the relationships of the five OCB dimensions with perceived supervisor support and perceived distributive justice. Results suggest an effect of individualistic/collectivistic orientation on the five OCB dimensions. No relationship was found between power distance orientation and OCB. Moreover, the results did not support our predictions regarding the moderating effects of individualistic/collectivistic orientation and power distance orientation on the relationships between OCB dimensions and perceived supervisor support or perceived distributive justice. 相似文献
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María del Carmen Boado‐Penas Salvador Valdés‐Prieto Carlos Vidal‐Meliá 《Fiscal Studies》2008,29(1):89-134
This paper provides the first estimate of the actuarial balance of the Spanish contributory pension system for the old‐age contingency, based on official data. The main accounting entries are developed from the principles of double‐entry bookkeeping. The novel entry in the balance sheet, entitled the ‘contribution asset’ or ‘hidden asset’, is at the centre of the theoretical discussion. A comparison between the official balance sheet for the Swedish notional account system and our balance sheet for the Spanish contributory pension system is also provided. The main finding is that the Spanish pension system has an insolvency rate of 31.4 per cent. The policy implication is that unless current legislation is reformed, Spanish taxpayers (the plan sponsor) should count on making transfers to the pension system with a present discounted value of 31.4 per cent of current liabilities. Moreover, a comparison of the consecutive balance sheets for 2001‐06 shows that the degree of insolvency is growing over time, even though the cash‐flow outcome has improved over the same period. Taking steps to reverse this trend and restore solvency is in Spanish taxpayers' interest, and possibly also in the interest of those in the European Union who recognise that there is a chance that they may have to support the Spanish budget in the future. 相似文献
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Development of advanced mobile Internet services requires flexible service platforms. Every service offering needs generic functionalities like security, billing and customer data management. Such functionalities used to be integrated in the mobile network infrastructure but are now offered by competing service platforms. Future service platforms might be offered by operators but can also be embedded in the mobile phone or at the systems of the service providers. Studying flexibility of service platforms requires technological as well as strategic analysis, and should take into account the perspective of multiple stakeholders. Where to locate service platforms is not just a technological matter as it greatly influences flexibility of both service providers and end-users. This paper analyzes how various service platform technologies that are located at operators, mobile phone and service providers influence flexibility. We find that no single service platform offers superior flexibility to both service providers and end-users. 相似文献
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Salvador ValdésPrieto 《The Scandinavian journal of economics》2004,106(2):389-390