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11.
Anne Kamilla Lund 《Scandinavian Journal of Management》2019,35(3):101060
The paper explores how formal leaders make sense of and deal with autonomy of knowledge-workers. Based on interviews, I suggest that leaders make sense of knowledge-workers’ autonomy as ranging from perfectly autonomous to too autonomous to less independent to acting childish. This ambiguity was dealt with by making sense of leading as ranging from facilitative and supportive approaches to more controlling, even reprimanding acts. This empirical investigation of constructions of ‘leader/ship’ and ‘followers’ contributes to leader/ship-follower/ship literature. The paper’s contribution to theory lies in the notion of situated ambiguity; a way to understand the emerging way through which formal leaders navigate and smoothly move between their own differing perspectives, different practical situations, various culturally acceptable understandings of leaders and knowledge-workers. 相似文献
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Abstract Accounting for R&D costs is an open issue. SFAS N°2 mandates that all R&D costs must be immediately expensed. IAS 38 requires capitalization of R&D costs if they meet certain criteria. Recent research papers show the value relevance of capitalized R&D. We test the value relevance of R&D reporting in a sample of 197 French firms between 1993 and 2002. The French context provides an interesting field for R&D value relevance studies because both accounting treatments of R&D costs (expensing and capitalization) are allowed. Unlike previous studies, we find that capitalized R&D is negatively associated with stock prices and returns. This negative coefficient on capitalized R&D implies that investors are concerned with and react negatively to capitalization of R&D. We also find that the firms choosing to capitalize (successful) R&D are smaller, more highly leveraged, less profitable and have less growth opportunities. Taking into account these characteristics, our robustness checks confirm that capitalized R&D is not associated with higher prices and is related to lower returns. 相似文献
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Offshoring service work is an accelerating trend. While the cost-savings from offshoring service work are usually clear, operating at a distance also brings with it certain “invisible costs.” We combine existing service operations theory with insights from the literature on communications and culture to present a new conceptual framework, organized around interaction intensity and interaction distance. We identify the drivers of these costs. We conclude with recommendations for controlling or attenuating invisible costs in offshoring service work. 相似文献
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We model an accession country facing a Maastricht‐type inflation criterion that specifies an inflation ceiling. In addition to deciding whether or not to satisfy this criterion, the country must decide how much costly economic reform to undertake. If the country puts enough weight on the future that it can credibly meet the inflation criterion no matter what the ceiling is, then the inflation criterion benefits the country but lowers reform. If the country puts less weight on the future, then a criterion with a properly chosen inflation ceiling can increase reform. We derive the inflation ceilings that maximize the country's welfare and its reform. 相似文献
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This speculative piece predicts that the Workplace Relations Amendment (Work Choices) Act 2005 will encourage a range of different strategic responses among employers regarding HRM policy and practice. Firm size, product and labour‐market conditions, employer culture and union presence influence strategy formulation. The Act will intensify the ‘low road’ tendencies of certain industries, particularly as it structurally individualises employment relations for significant segments of the workforce by transferring them from awards to AWAs. Over time too, through its attack on union functioning, it will put downward pressure on industries and market segments that now provide better employment conditions. At present, shortages of skilled labour are a principal factor neutralising these downward pressures and encouraging creative, high‐commitment HRM strategies. Smaller firms without specialist HRM functions will largely focus on compliance and the low road. HRM professionals in larger firms will have opportunities to pursue a broader range of policy choices. 相似文献
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Grewal Dhruv Noble Stephanie M. Roggeveen Anne L. Nordfalt Jens 《Journal of the Academy of Marketing Science》2020,48(1):96-113
Journal of the Academy of Marketing Science - This paper introduces a conceptual framework for understanding new and futuristic in-store technology infusions. First, we develop a... 相似文献