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981.
    
  相似文献   
982.
983.
    
PURCHASING MANAGEMENT AND INVENTORY CONTROL FOR SMALL BUSINESS , William E. Dollar, Small Business Management Series No. 41, U.S. Small Business Administration, Washington, D.C.  相似文献   
984.
    
This paper provides a synthesis of two recent approaches to macroeconomics, rational expectations and disequilibrium macromodelling. The unifying theme of the two approaches is the emphasis on the effects of the difference between actual and anticipated (or equilibrium) values of important variables such as the money supply.  相似文献   
985.
    
Little attention has been given by researchers in organizational behavior to the study of public managers' values and how these values affect their managerial behavior. Therefore, the major objective of this study was to identify the personal value systems and value profiles of public managers, and to systematically examine and discuss the relationship between personal values and related organizational behavior including decision making. The significance of the findings for public policy is briefly discussed, and the need for future research is indicated.Sami M. Abbasi is Associate Professor of Management at Middle Tennessee State University. He has presented papers, appeared on panels, chaired sessions, and reviewed papers for both regional and national meetings of the American Institute for Decision Sciences and the Academy of Management. His research interests include strategy implementation, strategy-environment interaction, business-government relationships, and global management.Kenneth W. Hollman is Professor of Economics and Finance at Middle Tennessee State University. His publications have appeared in these journals: Journal of Small Business Management, Journal of Insurance Issues and Practices, CLU Journal, and CPCU Journal. Dr. Hollman holds the Martin Chair of Insurance.  相似文献   
986.
987.
    
Racetrack betting markets provide a unique environment to study risk preferences of investors. In this paper, we define the effects of different risk preferences on the subjective and objective probabilities of winning at racetracks. Our results indicate that up to three groups of bettors participate in these markets: risk loving, risk averse with an entertainment value in their utility functions, and risk averse with superior information or analytical ability. We find that information flows from the tote board concerning the three groups' behavior may be used to earn abnormal and possibly positive returns.  相似文献   
988.
  总被引:29,自引:0,他引:29  
This paper explores the structural differences and relative goodness-of-fits of affine term structure models (ATSMs). Within the family of ATSMs there is a trade-off between flexibility in modeling the conditional correlations and volatilities of the risk factors. This trade-off is formalized by our classification of N -factor affine family into N + 1 non-nested subfamilies of models. Specializing to three-factor ATSMs, our analysis suggests, based on theoretical considerations and empirical evidence, that some subfamilies of ATSMs are better suited than others to explaining historical interest rate behavior.  相似文献   
989.
    
The purpose of this paper is to identify, examine and evaluate characteristics of an internal audit function (IAF) that help to distinguish between two groups of IAFs with sharply contrasting levels of perceived effectiveness. Based on survey data from 46 heads of internal audit (chief audit executives, CAEs) in private organizations in Germany, we differentiate IAFs that indicate varying and contrasting levels of internal auditing (IA) effectiveness. In doing so, this study plants the seeds for a potential general theory of IA effectiveness – a theory that may also have relevance in other countries. Extant theory highlights the multi‐faceted aspects of IA effectiveness and these are considered in the study to sort its ‘wheat from the chaff’. We suggest four key dimensions or categorical blocks: organization, IA resources, IA processes and IA relationships. Within these dimensions, statistically valid discriminatory characteristics and features identified in the study include: the existence of an IA charter that is agreed by the board/audit committee (AC); possible career progression after a tenure in IA; some degree of co‐sourcing and outsourcing of IA services; the level of training and professional qualification of IA staff and CAEs; the use of IA technology and risk‐based IA; whether IA makes recommendations for improving the governance process and rates individual findings and grades the overall report; whether the CAE has appropriate access to the board/AC; whether the CAE benefits from senior management's (SM) and the board/AC's input to the IA plan; and the CAE's informal contact with SM. Appropriately employed, a mix of these characteristics contribute to a theoretical grounding that may help explain IA effectiveness.  相似文献   
990.
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