排序方式: 共有20条查询结果,搜索用时 31 毫秒
1.
The recent revival of interest in the issue of limiting auditors' liability raises questions about the potential effect of such a limitation on auditors' performance. This paper considers the consequences of limited liability from the perspectives of contracting theory and economic arguments. We examine the potential effect of a reduction in auditors' liability on the standard of care or quality of service they provide, emphasising the "calculus of negligence" concept used by Australian courts. We consider the potential impact of reduced liability on the auditor's decision to shirk responsibilities (the moral hazard problem) and on the value placed on audit services. The analysis shows that placing a statutory cap on auditors' liability has the potential to reduce the effectiveness of bonding mechanisms; provide an avenue for divergent behaviour; lower the level of care provided by auditors; and decrease the value of audit services. 相似文献
2.
The essay recounts the contributions of earlier economists to the discussion of the social costs of monopoly. They largely duplicate more contemporary contributions. 相似文献
3.
Annet A. Mulema Wellington Jogo Elias Damtew Kindu Mekonnen Peter Thorne 《国际农业可持续发展杂志》2019,17(2):127-145
Empowering women farmers to participate in agricultural research is a key strategy for sustainable agricultural development. Women empowerment has the potential to improve their roles in agricultural production while enhancing nutrition and food security. Although new agricultural development policies are focusing on improving women engagement in agriculture, there is limited literature on women empowerment in relation to agricultural research. This study used mixed methods to analyse women farmers’ participation in four stages of the agricultural research process – design, testing, dissemination, monitoring and evaluation. Two hundred and thirty individual interviews with women farmers and 16 focus group discussions with men and women farmers were conducted in four Woredas (districts) of Ethiopia. Quantitative data were analysed using binary and multivariate probit models. Qualitative data were analysed using line-by-line coding. The results showed that several empowerment indicator variables significantly (p?≤?.001) influenced women’s participation in different stages of agricultural research. Specifically, input in production decisions, autonomy in plot management, membership to farmer groups, and ability to speak in public enhanced women’s participation in different stages, in addition to access to information and extension services, education and land size. Cultural norms hindered women’s empowerment and engagement in research. To foster sustainable agriculture development, it’s important to integrate holistic and proactive gender perspectives into research strategies to increase women’s participation in farmer research groups, access information and knowledge, have voice and challenge constraining cultural norms and traditions. 相似文献
4.
5.
Juliette Bonga Marc Jegers 《International Journal of Nonprofit & Voluntary Sector Marketing》2009,14(3):181-191
- The literature on graph use and graphical distortions in nonprofit organisations is reviewed, highlighting measurement issues. A sample of 50 disclosed annual reports of Dutch charities containing graphs is analysed, leading to the observation of significant graphical distortions. These distortions seem to be related to organisational efficiency, though not in the way one might expect: better performing charities ‘embellish’ the data in their graphical representations, whereas the opposite seems to be the case for the less performing charities.
6.
A person's image incorporates three principal elements: how you look, sound and present yourself. Alterations in the world of work have increased the importance of image in the work place and have created a demand for a new form of recipe knowledge – impression management. This has encouraged the formation of specialist image consultancy companies, as well as the development of new techniques of image construction and management. This article provides an analysis of the image consultancy industry in the United Kingdom. It explores the geography of the industry, motivations for establishing an image consultancy firm, the networks consultants develop and the methods of client acquisition. The results of a postal survey of image consultants are reported. 相似文献
7.
Wellington Spetic Patricia Marquez Robert Kozak 《Business Strategy and the Environment》2012,21(6):370-386
This study reveals five critical areas that Brazil's sugarcane‐based ethanol industry could capitalize on to incorporate sustainability into their firms' strategies. The emergent theoretical framework represents a starting point for further investigations aimed at integrating the sustainability construct and strategies for the industry. A growing body of literature calls for strategic management to adapt to complex and ever‐changing environments and sustainability trends. For many firms in developing economies, sustainability remains isolated from mainstream strategy, resulting in reactive approaches on the part of management. A qualitative research method – grounded theory – was used to induct from data. Five themes emerged from the analysis providing guidance on where sustainability‐related strategies ought to begin. This research posits that existing sectoral innovation systems could be used to channel sustainability‐driven innovations. In addition, a combination of public and private efforts to foster innovations based on the emergent themes could increase the value of industry under study, while lessening its social and environmental footprint. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment. 相似文献
8.
9.
HEALTH INSURANCE COVERAGE AND ENTREPRENEURSHIP 总被引:1,自引:0,他引:1
Alison J. Wellington 《Contemporary economic policy》2001,19(4):465-478
This article estimates the importance of health insurance coverage on the probability of self-employment. Using data from the 1993 Current Population Survey (CPS), the author focuses on the impact of having health insurance through one's spouse on the likelihood of self-employment. The best estimates suggest that a guaranteed alternative source of health insurance would increase the probability of self-employment between 2.3 and 4.4 percentage points for husbands and 1.2 and 4.6 percentage points for wives. The author's more conservative estimates suggest that universal coverage could increase the percentage of self-employed in the workforce by 2 to 3.5 percentage points. 相似文献
10.
David Hutchinson Author Vitae William J. Wellington Author Vitae Mohammed Saad Author Vitae Phillip Cox Author Vitae 《Industrial Marketing Management》2011,40(3):465-478
Research on the behavioural intentions (BI) of business-to-business customers has focused on the influence and the interactions among constructs driving BI, giving rise to two perspectives for the structural equation modeling of constructs influencing BI. In the first perspective, BI is impacted directly by relationship quality (RQ) and its antecedents such as relationship benefits (RB) and relationship sacrifices (RS). The second perspective suggests that antecedent dimensions of RB and RS may act indirectly through the construct of relationship value (RV), which drives RQ but also directly influences BI. The current study was undertaken to resolve the differences between these two perspectives. The findings indicate that RQ has a strong direct influence on BI while RV has a weak direct influence but a significant indirect influence on BI through the RQ construct. In addition, the constructs of RB and RS influence RQ directly, as well as through the RV construct. 相似文献