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61.
62.
An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance: A Stakeholder Theory Perspective 总被引:15,自引:0,他引:15
Bernadette M. Ruf Krishnamurty Muralidhar Robert M. Brown Jay J. Janney Karen Paul 《Journal of Business Ethics》2001,32(2):143-156
Stakeholder theory provides a framework for investigating the relationship between corporate social performance (CSP) and corporate financial performance. This relationship is investigated by examining how change in CSP is related to change in financial accounting measures. The findings provide some support for a tenet in stakeholder theory which asserts that the dominant stakeholder group, shareholders, financially benefit when management meets the demands of multiple stakeholders. Specifically, change in CSP was positively associated with growth in sales for the current and subsequent year. This indicates that there are short-term benefits from improving CSP. Return on sales was significantly positively related to change in CSP for the third financial period, indicating that long-term financial benefits may exist when CSP is improved. 相似文献
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64.
Bernadette Quinn 《Journal of Sustainable Tourism》2013,21(3):288-306
This paper problematises the term ‘festival tourism’. It conceptualises festivals as socially sustaining devices and argues that while they frequently function as tourist attractions, their social significance extends far beyond tourism. Using empirical material gathered in two case study arts festivals in Ireland, the paper demonstrates how festivals can contribute to arts development by inter alia creating demand for the arts, enhancing venue infrastructures, encouraging local creativity and animating local involvement. The paper contends that arts festivals, irrespective of their initial objectives almost inevitably develop tourist profiles over time and it proceeds to examine how changing tourism priorities in the two festivals studied impact upon sustainable festival practices. The findings suggest that tourism emerged as a key force promoting festival growth and expansion. It was found to be associated with increased revenue flows but also with increased arts activity on a year-round basis and with an improved venue infrastructure in both places. However, problems were identified with respect to the quality of the relationship forged between the festivals and local populations in the respective places. The paper concludes by arguing that festivals’ engagement with tourism needs to be carefully managed in the interests of promoting the socially sustaining function of festivals and of encouraging sustainable approaches to tourism development. 相似文献
65.
Innovation literature stresses the importance of opening the innovation process to internal and external innovators. The question of what determines the integration of these types of innovators in the innovation process remains open. We use a sociotechnical systems perspective to address a number of challenges with respect to this matter: an organization deploying different innovation practices to open the innovation process might not be aware which types of innovators are de facto integrated in its innovation process. Alternatively, an organization targeting the integration of a particular type of innovator might not use the suitable innovation practices to integrate the knowledge of this type of innovator. To address these challenges, our comparative case-study analysis in 15 medium-sized firms derives a theoretical framework proposing that a combined analysis of innovation practices and underlying social interactions is needed to decide about the integration of a particular type of innovator in the innovation process. Being aware of these interrelations will allow organizations to act more consciously when opening their innovation processes. 相似文献
66.
Dorothé Yong Ngondjeb Bernadette Dia Kamgnia Patrick Nje Michel Havard 《Revue canadienne d'agroeconomie》2014,62(3):393-410
This article presents an analysis of the economic impact of erosion control facilities on farm operations in the watershed of Lake Lagdo in Cameroon. Over the past several decades, erosion control facilities, which are erosion control techniques, have been introduced in Cameroon. No assessment of the impacts of these on farm operations had yet been made. Drawing on data from a survey carried out in 2007 and 2008 and a switching regression model, the study concentrates on the effectiveness of the production factors of parcels of land with and without erosion control facilities. The comparison of the average crop yields of the operations in our sample that either adopted or did not adopt such facilities shows a significant difference, representing up to 10% of the value of the farm production. Proof of a positive selection bias is also found, indicating that the farms with above‐average crop yields are more likely to adopt erosion control facilities. Such facilities on the parcels of land also provide an advantage in terms of increasing the productivity of inputs. The analytical approach developed and the positive conclusion of the selection bias can be pertinent to assessing other soil conservation technologies promoted in the area. 相似文献
67.
This paper estimates simultaneously the supply and the demand determinants of the trademark adoption decision made by start-ups. We use a partial observability econometric model, as non-adoption is unobserved. Estimation is by maximum likelihood using the partial observability bivariate probit (POBP) model for an unbalanced longitudinal panel of surviving US start-ups (2004–2011). Our model is shown to provide a good explanation of supply and demand determinants of trademark adoption. For example, size, incorporation and expenditure on R&D are important on the supply side; and copyrights, licensing out and being in a high knowledge information sector are important on the demand side. 相似文献
68.
Lindsey Rose Bullinger Maithreyi Gopalan Caitlin McPherran Lombardi 《Southern economic journal》2023,89(3):860-884
Publicly funded adult health insurance through the Affordable Care Act (ACA) has had positive effects on low-income adults. We examine whether the ACA's Medicaid expansions influenced child development and family functioning in low-income households. We use a difference-in-differences framework that exploits cross-state policy variation and focus on children in low-income families from a nationally representative, longitudinal sample followed from kindergarten to fifth grade. The ACA Medicaid expansions improved children's reading test scores by ~2% (0.04 SD). Potential mechanisms for these effects within families are more time spent reading at home, less parental help with homework, and eating dinner together. We find no effects for children's math test scores or socioemotional skill development. 相似文献
69.
Bernadette Quinn 《International Journal of Tourism Research》2002,4(6):482-483