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71.
Deborah L. Leitsch 《Accounting Education: An International Journal》2013,22(2):135-149
The paper addresses the persistent problem of graphical communication in financial reporting. The lack of appropriate curriculum development for students' professional guidelines may arguably perpetuate poor practice. The multifaceted perceptual issues, strategic use and design issues involved in this visual medium for financial reporting are discussed. There are decision-making processes involved in using graphical displays. The paper presents a comprehensive set of guidelines along with practical insights for the effective use of graphical displays. It may serve as a critical (self)learning tool. 相似文献
72.
Wendy L. Bedwell Jessica L. Wildman Deborah DiazGranados Maritza Salazar William S. Kramer Eduardo Salas 《Human Resource Management Review》2012,22(2):128-145
The term collaboration has been used throughout a variety of research disciplines to describe multiple types of interaction; yet, a unified, comprehensive definition of the construct remains elusive. This lack of clarity regarding the distinctions and commonalities between collaboration and other interaction concepts has resulted in conceptual confusion that affects practice and research in human resource management. Practitioners see collaboration as more of a buzzword than as an effective human resource strategy. Previous theory development efforts have not yet taken a comprehensive multidisciplinary approach. This has resulted in failure to integrate key themes across disciplines into an overall view of collaboration, which is a commonplace practice in business and military sectors alike. This paper describes a multidisciplinary conceptualization of collaboration and discusses the implications of this integrative theory to human resource management and strategy development as well as future research efforts. 相似文献
73.
Deborah Nelson Smith 《Journal of Leadership Studies》2012,6(2):110-115
The current article describes an assignment utilized in an undergraduate course “Leadership in a Global Society.” The assignment requires students to participate in a cultural experience and interview the leader of the event. Student feedback collected over several semesters indicates that the assignment was invaluable in helping students understand people from cultures different than the ones with which they normally identify. Furthermore, students reported gaining a better understanding of themselves and a willingness to seek out other cultural learning opportunities. 相似文献
74.
Persuaded by the observed positive link between the flow of appropriately skilled and trained female talent and female presence
at the upper echelons of management (Plitch, Dow Jones Newswire February 9, 2005), this study has examined current trends on women’s uptake of graduate and executive education programs
in the world’s top 100 business schools and explored the extent to which these business schools promote female studentship
and career advancement. It contributes by providing pioneering research insight, albeit at an exploratory level, into the emerging best practice on this important aspect of business school behavior, an area which
is bound to become increasingly appreciated as more global economic actors wise up to the significant diseconomies inherent
in the under-utilization of female talent, particularly in the developing world. Among the study’s main findings are that
female graduate students averaged 30% in the sample business schools, a figure not achieved by a majority of the elite schools,
including some of the highest ranked. Only 10% of these business schools have a specialist center for developing women business
leaders, and only a third offered women-focused programs or executive education courses, including flextime options. A higher, and increasing, percentage of business schools, however, reported offering fellowships, scholarships or
bursaries to prospective female students, and having affiliations with pro-women external organizations and networks that
typically facilitate career-promoting on-campus events and activities. The implications of the foregoing are discussed, replete
with a call on key stakeholder groups to more actively embrace the challenge of improving the supply of appropriately trained
female talent, or top management prospects. Future research ideas are also suggested. 相似文献
75.
Deborah A. O’Neil Margaret M. Hopkins Diana Bilimoria 《Journal of Business Ethics》2008,80(4):727-743
In this article we assess the extant literature on women’s careers appearing in selected career, management and psychology
journals from 1990 to the present to determine what is currently known about the state of women’s careers at the dawn of the
21st century. Based on this review, we identify four patterns that cumulatively contribute to the current state of the literature
on women’s careers: women’s careers are embedded in women’s larger-life contexts, families and careers are central to women’s lives, women’s career paths reflect a wide range and variety of patterns, and human and social
capital are critical factors for women’s careers. We also identify paradoxes that highlight the disconnection between organizational
practice and scholarly research associated with each of the identified patterns. Our overall conclusion is that male-defined
constructions of work and career success continue to dominate organizational research and practice.
We provide direction for a research agenda on women’s careers that addresses the development of integrative career theories
relevant for women’s contemporary lives in hopes of providing fresh avenues for conceptualizing career success for women.
Propositions are identified for more strongly connecting career scholarship to organizational practice in support of women’s
continued career advancement. 相似文献
76.
Portfolio Choice in the Presence of Background Risk 总被引:2,自引:0,他引:2
In this paper, we focus on how the presence of background risks – from sources such as labour and entrepreneurial income – influences portfolio allocations. This interaction is explored in a theoretical model that is calibrated using cross-sectional data from a variety of sources. The model is shown to be consistent with some but not all aspects of cross-sectional observations of portfolio holdings. The paper also provides a survey of the extensive theoretical and empirical literature on portfolio choice. 相似文献
77.
We introduce an arbitrage‐free framework for robust valuation adjustments. An investor trades a credit default swap portfolio with a risky counterparty, and hedges credit risk by taking a position in defaultable bonds. The investor does not know the exact return rate of her counterparty's bond, but she knows it lies within an uncertainty interval. We derive both upper and lower bounds for the XVA process of the portfolio, and show that these bounds may be recovered as solutions of nonlinear ordinary differential equations. The presence of collateralization and closeout payoffs leads to important differences with respect to classical credit risk valuation. The value of the super‐replicating portfolio cannot be directly obtained by plugging one of the extremes of the uncertainty interval in the valuation equation, but rather depends on the relation between the XVA replicating portfolio and the closeout value throughout the life of the transaction. Our comparative statics analysis indicates that credit contagion has a nonlinear effect on the replication strategies and on the XVA. 相似文献
78.
ABSTRACT In an unexpected circumstance, such as the COVID-19 pandemic, public service delivery cannot be suspended, but must be delivered online, relying on the available digital technology. Social media, specifically, have been widely used to reach a broader portion of the population. This article discusses the digital acceleration that governments and organizations are now facing. The focus is on Italian state museums, which have been pushed for years to adopt digital tools to increase participation. This article highlights three main dilemmas in service delivery: user engagement; planning and control; and costs. The three dilemmas show the social and organizational challenges connected to digital transformation, underlining the issues that organizations will have to face in the future and not just in an emergency such as COVID-19. 相似文献
79.
Deborah Burand 《公共资金与管理》2020,40(3):247-249
ABSTRACTNobel laureate Oliver Hart’s work in developing a theory of incomplete contracting is relevant to explaining the evolution of the pay for success contracts that undergird Social Impact Bonds (SIBs). By its very nature, a pay for success contract that supports a SIB is likely to be functionally incomplete in that it is unable to describe and differentiate in the initial contract all relevant future states of the world in which the contract is to operate. Navigating this incomplete world can be particularly challenging when it comes to government contracting for quality outcomes in social services. Accordingly, Hart’s incomplete contracting framework can help us to think more clearly about how to document a pay for success contract that best supports a SIB transaction. 相似文献
80.