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1.
Why are some constitutions amended frequently and others hardly at all? An obvious candidate determinant is constitutional rigidity, i.e., the size and number of procedural barriers to amendment. Given some demand for amendment, greater rigidity implies a smaller supply. However, measures of rigidity often do not correlate significantly (or even with the predicted sign) with amendment rates. Ginsburg and Melton (2015) argue that amendment culture – “shared attitudes about the desirability of amendment” – is a more important determinant of amendment rates. We study up to 128 constitutional episodes from 54 countries and estimate relationships between amendment rates and Hofstede cultural indices. Cultures that are more individualistic and less prone to uncertainty avoidance are associated with higher amendment rates. When cultural dimensions are controlled for, the lagged amendment rate (Ginsburg and Melton’s proxy for culture) is not a robust correlate. 相似文献
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Shawna Weingartner 《Accounting Perspectives》2019,18(1):39-42
This two‐part case allows for maximum student engagement through preparation, in‐class discussion, and through a Part B case that is part of the Teaching Note. Through this case, students work to identify possible fraud schemes, plan an investigation, and perform horizontal analysis calculations. Students will learn about the concept of ethical hacking, red flag identification, internal control weaknesses, and investigation considerations for fraud schemes. Further, in‐class planning for next steps and investigation can occur, providing an opportunity for group work and in‐depth learning. This case offers flexibility for instructors in that it can be covered over one class or multiple classes, or can be assigned as an independent or group assignment. This teaching note provides an overview of the case along with guidance for teaching this case. 相似文献
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将库存理论运用到铁路始发直达运输产品设计,能够有效实现运输服务组织成本与库存成本的有机统一。为实现库存成本在铁路始发直达运输中的加载,在考虑周期非完整情况下的库存成本的同时,将铁路运输和库存成本纳入同一目标函数,在装卸车地库存能力约束下,构建基于库存理论的铁路始发直达运输产品设计模型,确定成本最小的铁路始发直达运输产品设计方案。以赤峰地区至山东省煤炭运输网络为例,设计方案有效降低了成本,有助于吸引客户选择铁路运输,以及辅助铁路运营单位研究调整始发直达运输产品方案。 相似文献
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While the tourism sector shifts towards digital transformation, Destination Management Organisations (DMOs) often struggle to adapt to their changing technological environment. This study explores the antecedents of digital collaboration and develops a framework for micro-DMOs to enhance effective destination management through digital technologies. An integrated sequential qualitative approach was adopted by conducting multi-phase interviews, in addition to designing and trialling a real-world trial digital platform. The research provides empirical evidence that digital collaboration is essential for micro-DMOs, necessitating them to transform their current “websites” into digital platforms which act as a hub for business stakeholders to actively be involved in. Antecedents of successful digital collaboration include mutuality, trust, control, and leadership which may be manifested differently from non-digital collaboration. Additionally, the study identifies three aspects for digital collaboration; marketing, networking and knowledge sharing that demands specific attention. Our results have theoretical, methodological, and practical implications for academia, industry and policymakers. 相似文献
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我国金融业的对外开放,从实质来讲是一个自觉地引入外部竞争者、主动出让市场份额的渐进过程。加入WTO后,我国的国有商业银行与外资银行的竞争将更加激烈。文章简要论述了如何增强国有商业银行的竞争力。 相似文献
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中国证券市场曾经实行过T+0交易制度,由于存在过度投机T+0被取消,进而推出了T+1交易制度。2010年之后,股指期货等金融衍生产品的推出标志着中国证券改革正走向纵深,T+1交易制度已经不再适应中国资本市场的重大变化,特别是光大“8·16”乌龙事件中,机构利用股指期货和ETF变相T+0交易规避风险,市场的公平与效率亟待维护和提升。为此,本文提出在沪深300成分股中率先实行T+0制度的渐次改革原则及其三大理由。 相似文献
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This study examines whether venture capital (VC)-backed IPOs are more innovative than otherwise equivalent non-VC-backed IPOs. Using manually collected R&D records from annual reports and patent data from the Chinese State Intellectual Property Office (CSIPO) from 2007 to 2012, we find that VC-backed IPOs have higher R&D expenditures and more patents granted in the three years after IPOs. More specifically, they have more invention, application, and design patents in post-IPO. We use a two-stage instrumental variable, propensity score matching, difference-in-differences approach to mitigate selection biases and find our results to be consistent with our hypothesis. We conclude that VCs can positively influence IPO firms to increase R&D expenditures and innovative output levels in China. In addition, we document that the government ownership adversely affects innovation of VC-backed firms. Policy implications are discussed. 相似文献
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This paper introduces a new family of portmanteau tests for serial correlation. Using the wavelet transform, we decompose the variance of the underlying process into the variance of its low frequency and of its high frequency components and we design a variance ratio test of no serial correlation in the presence of dependence. Such decomposition can be carried out iteratively, each wavelet filter leading to a rich family of tests whose joint limiting null distribution is a multivariate normal. We illustrate the size and power properties of the proposed tests through Monte Carlo simulations. 相似文献