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2.
Varying definitions and interpretations of sustainability standards have become a major concern for purchasing and supply management (PSM). As the foremost interface to an increasingly global supply base, PSM plays an important role in the mitigation of sustainability-related risks. By conducting responsible purchasing and supplier management, the risk of corporate reputational damage to the buying firm, caused by supplier misconduct, can be avoided. However, resources for effective risk-mitigation are limited and the applicability of supply risk assessment and supplier assessment methods have not been evaluated for sustainability. In this paper, we explore how leading PSM functions identify, assess, and treat supplier sustainability risks and elaborate on the integration of sustainability risk management in supplier management processes. Based on the findings from a multiple case study in the chemical industry and by drawing on the dynamic capabilities view (DCV), we propose that mature and sustainable supplier management capabilities are a source of competitive advantage in terms of lower exposure to reputational risks and enhanced operational performance. 相似文献
3.
Audit information quality is important for capital market to develop healthily. The efficiency is limited, and in a long time, it just depends on market to govern audit behavior. In order to improve the audit quality, the government has to govern independent audit behavior. It is difficult to observe CPA's behavior directly, however, the government has to game with multiple agencies. This paper analyzes the game behaviors among the government, the accounting institutions and the CPA based on welfare economics theory and game theory. The paper's aim is to provide advice for government to choose the appropriate governing behaviors. 相似文献
4.
Agreement on a new trade Round depends partly on reassuring voters that it will contribute to better environmental protection and more social justice. That argument should be won comfortably. Increased international trade is a powerful tool for tackling poverty—the single biggest cause of environmental degradation and social misery world-wide—and many individual trade restrictions have direct, negative, environmental and social effects. Proposals to punish irresponsible environmental and social behavior through the WTO are a much more doubtful prospect. Without the underpinning of universally accepted environmental and social standards, trade restrictions are the wrong policy tool to use. 相似文献
6.
In the literature on entrepreneurship in developing countries, the argument that social networks are an essential factor for entrepreneurial success has been given considerable attention. This article challenges this one-sided view by pointing out negative and restrictive effects of social networks on entrepreneurial success in particular, and on economic development in general. The article is structured as a comment on Kristiansen (2004 ), who worked on social networks and conducted field research in the city of Tanga, Tanzania, similar to the author, who had done the same two years previously. The findings from a six-month field research are used in order to articulate important aspects left out in Kristiansen's discussion. 相似文献
7.
This article investigates labour's interests in corporate governance in the UK. Contemporary political economy conditions generate a confluence of factors that stimulates new demands and engagement strategies. Labour actors endeavour to forge corporate governance innovation through utilising cultural institutions in the regulation of firms in capitalist markets. 相似文献
8.
As entrepreneurship researchers compete to have their work published and universities strive to attract the best entrepreneurship scholars, it is appropriate to examine what makes entrepreneurship research interesting. Interesting studies are usually defined as well-crafted and well-written studies that challenge established knowledge, and produce new theories and findings. This paper examines entrepreneurship scholars’ views on the characteristics of interesting entrepreneurship research by means of a qualitative approach. Eight focus group interviews comprising junior and senior entrepreneurship scholars were conducted. A core finding is that interesting studies must be relevant to practice. However, the institutionalization of entrepreneurship as an academic field has favoured rigour at the cost of relevance, leading to scholars’ frustration with the rigour–relevance gap. In this paper, we analyse various dimensions of interestingness and reflect on strategies for overcoming the rigour–relevance gap, with particular focus on the creation of applicative knowledge. 相似文献
9.
The 1990s and 2000s witnessed significant organizational change in Japanese firms and accompanying readjustments to the employment system. Such changes potentially have major implications for middle managers, or salarymen, in Japanese corporations. A survey of human resource managers and middle managers in eight medium sized Japanese organizations pointed to fairly significant, if not radical, change. This did, indeed, impact upon middle managers in those organizations. While the middle managers felt reasonably secure in their jobs, the nature of their jobs had reportedly changed, with a greater range of tasks, work intensification, longer hours, greater stress, more accountability, and a worsening work–life balance. 相似文献
10.
We apply a gravity model to 1980–1996 annual nonfuel imports data for 58 countries to quantify the effects of recently created or revamped PTAs on trade. We modify the gravity equation to identify separate effects of PTAs on intrabloc trade, members’ total imports and their total exports and to test for significant changes in trade patterns following the creation of trade blocs. We find no indication that ‘new regionalism’ boosted intrabloc trade significantly and we find trade diversion only for the EU and EFTA. The latter also exhibit ‘export diversion’, which could indicate their imposing welfare costs on other countries. Latin American trade liberalization in the 1990s had a positive impact on bloc members’ imports and, usually, exports. 相似文献
11.
Abstract This paper is concerned with the geography of structural change in Great Britain since 1971. It divides the country into two broad areas—the ‘North’ comprising Northern England, the West Midlands, Wales and Scotland, and the ‘South’ comprising the rest of mainland Britain. The paper documents the uneven regional impact of industrial decline and the rise of the new service economy. The role of the export base is analysed in an appendix using a simple mathematical model to link together regional competitiveness, employment, fiscal transfers, population and migration. Une évolution mixte et irrégulière: réflexions sur la démarcation Nord/Sud RÉSUMÉ La présente communication se penche sur la géographie des changements sur le plan structurel survenus en Grande-Bretagne depuis 1971. Elle subdivise le pays dans les deux zones principales suivantes: la région « Nord », comprenant le nord de l'Angleterre, les West Midlands, le Pays de Galles et l’Écosse, et la région « Sud », comprenant le restant de la Grande-Bretagne. La communication documente l'impact régional irrégulier du déclin industriel ainsi que l'essor du secteur tertiaire. Elle analyse le rôle de la base export, dans une annexe, en utilisant un modèle mathématique simple permettant de lier ensemble la compétitivité régionale, l'emploi, les transferts fiscaux, la population et la migration. Desarrollo combinado y desigual: reflexiones sobre la división entre Norte y Sur EXTRACTO Este trabajo se refiere a la geografía del cambio estructural en Gran Bretaña desde 1971. Divide al país en dos áreas amplias: el ‘Norte’, compuesto por el norte de Inglaterra, las West Midlands, Gales y Escocia; y, el ‘Sur’, compuesto por el resto del territorio británico. El estudio documenta el desigual impacto del declive industrial y el surgimiento de la nueva economía de servicios. La función de la base de exportación se analiza en un apéndice utilizando un modelo matemático simple para enlazar competitividad regional, empleo, transferencias fiscales, población y emigración. 相似文献
12.
The articles in this special issue Law Without Justice are reviewed. Although (like many other students of employee rights) the authors did not conceptualize rights adequately, they advanced understanding of employee rights by linking the analysis of concrete rights to the larger social context. Further, by directing attention to the processes of social construction which affect the relationship between de jure and de facto rights, the articles help to fill an important gap in the existing literature. Some implications for research on employee rights (and applied social science more generally) driven by social issues rather than theories are explored. 相似文献
13.
When do governments implement technology policies that allow society to solve social problems at a lower cost? Focusing on the case of energy, we argue that in industrialized democracies, severe social problems provoke an effective technology policy response when the government is unified. A unified government can easily strike the bargains required to secure political support for new technology programs. We test this theory against data on public energy research and development (R&D) in 22 OECD countries, 1980–2006. We find that as government fractionalization increases in a country, the sensitivity of public energy R&D to wasteful energy use, which presents economic and environmental difficulties to the society, declines. The analysis reveals a new reason for ineffective technology policies and contributes to the broad literature on political market failure. 相似文献
14.
In our introduction to this Debates & Developments forum, ‘What place for the Region?’, we discuss why the founders of the International Journal of Urban and Regional Research (IJURR) regarded the regional question as having the same importance as the urban question, and how the region has remained a significant focus during the journal's subsequent development. We then explore some of the conceptual challenges in defining and investigating regions before considering some of the key developments in contemporary regional theory. Our introduction proceeds by highlighting the key insights of the contributions to the forum––essays by Edward Soja, Mariona Tomàs, Joe Beall, Susan Parnell and Chris Albertyn, and Jean‐Paul Addie and Roger Keil––before concluding with a reaffirmation of the importance of the region in IJURR's mission as a journal of critical urban and regional studies. 相似文献
15.
When working‐class localities in developed countries are in question, social fragmentation is often analyzed along ethnic lines. Instead, this article claims that it is more critically fruitful to explore fragmentation in terms of people's relations with the state and different forms of capital. It does this by considering housing in Spain as a key resource that connects state policies both with the forms of reproduction and (dis)organization of the disadvantaged, and with the development of real estate and finance capital. First, it unfolds the historical formation of the Spanish ‘homeownership culture’ and the construction–finance complex. Second, starting from an in‐depth ethnography of a peripheral neighborhood in Barcelona, it emphasizes the embeddedness of recent financialization in the livelihood strategies of poor households. Finally, it shows how the process led to a commodification and erosion of those social relations on which it partially depended, thereby exposing problems for class reproduction and fracture lines among the urban poor. 相似文献
16.
Even though electrical companies attain a top ranking in the publication of CSR reports, they are often accused of 'green‐washing' due to their bad environmental reputation. The current economic crisis is testing their real CSR commitment more than ever, especially when this goes beyond its economic consequences. Based on a worldwide sample of electrical companies, we are going to study why companies are being socially responsible. We wish to know if it is due to the impact on the firms' performance or whether there are other motives (legitimation, improving their reputation) that lead companies to carry out these practices. We will also consider if it changes across the kind of CSR action considered. The results show that there is an economic justification beyond the socially responsible behaviour of the electrical companies. Additionally, most kinds of CSR action (community, diversity, corporate governance, product responsibility) are also carried out looking for economic rewards. However, the CSR actions oriented to the environment are mainly motivated by their need to improve their image and reverse their negative impact. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment 相似文献
17.
The independence of Supreme Audit Institutions (SAIs) is essential to their effectiveness, yet the actual autonomy of SAIs auditors can be questioned. To whom do SAI officials owe their loyalty? To what extent are their loyalty perceptions reflected in their auditing reports? Our comparative study triangulates interviews, direct observations, and documents and, based on Q methodology, constructs four types of SAI officials who disavow traditional loyalties to political appointees or external stakeholders but abide to Constitutional and professional rules as well as to their respective audit institutions. Loyalty perceptions reflect SAIs’ associational contexts and are related to different work outcomes. 相似文献
18.
This paper examines changes in the audit fees of quoted public limited companies in the UK during the period from 1991 to 1995. After controlling for changes in the size, complexity and risk of auditees, it is shown (based on a logarithm audit fee model) that the audit market experienced a 9.7% reduction in inflation-adjusted fees over this five-year period. The results also provide evidence of overall fee reductions by each of the Big Six. On closer examination, a mixture of fee increases, decreases and no changes were observed for auditees of the Big Six and for the groups of medium-sized and small audit firms investigated. These results, which pertain to a period when market concentration increased markedly (Beattie and Fearnley, 1994; Peel, 1997; Pong, 1999), offer some amelioration of the concerns of the purchasers of audit services that, in general, audit fees will rise in response to an increase in dominance by a few large firms. 相似文献
19.
The discussion on which institutions determine entrepreneurial activity – and the role of institutions in the aggregated output for developing countries – is as yet unresolved. The extant literature about entrepreneurship recognizes new ventures as potential mechanisms for long-term development. Yet, there is a consensus on the lack of evidence, particularly for these countries. Drawing on institutional economics, this article explores the interrelationships among institutional environment, entrepreneurial activity, and economic growth. To this end, we use simultaneous-equation panel data models for a sample of 14 developing countries (78 observations) over the period of 2004–2012. The main findings suggest a causal chain running from institutions to opportunity entrepreneurship, which is linked to the economic growth of emerging economies. In particular, we find that institutional factors – such as the number of procedures to start a new business, private credit coverage ,, and access to communication– influence entrepreneurial activity driven by opportunity. Policy implications for developing countries could be derived in order to enhance their economic performance through entrepreneurial activity. 相似文献
20.
This paper discusses some key issues that will have dramatic effects on legacy/bequest income over the next 30 years. Economic, demographic, cultural and religious changes will mean that all nonprofits will have to adapt their legacy campaigns to meet emerging community and lifestyle trends. Campaigns will have to target the particular attitudes, motivations and expectations of each community if legacy income is to rise rather than fall. To date, little research has been completed in the UK to ascertain what the likely outcomes will be. This paper alerts fundraisers to some of the key issues. Copyright © 2000 Henry Stewart Publications. 相似文献
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