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71.
Estimates of exposure to aircraft noise are generally based on an average day of operations and residential population figures. While providing a convenient way to condense information, this does not reflect noise experiences across the day. This paper details an approach to inject more reality into exposure assessments, using disaggregate geographic information systems-based flight movement data and a procedure to track the population over the day. Using empirical evidence from Sydney, this leads to markedly different insights about noise impacts, which in turn has ramifications for policy-makers planning flight operations and residential settlement patterns in impacted areas. 相似文献
72.
This study analyzes age and leader effectiveness based on empirical research. The study findings support the policy of fair employment and promotional availability regardless of age. There is some evidence to suggest younger supervisors engage in more relationship-oriented activities than older supervisors, who may have less need for the relationships. 相似文献
73.
Robert A. Collins 《期货市场杂志》2000,20(2):189-204
Several authors have proposed sophisticated multivariate hedging strategies which use portfolio theory and complex econometric techniques. Practical application of these techniques requires using historical data to make decisions about future hedging portfolios. This paper tests to see if there is enough stationarity in the data for these models to actually provide better hedging strategies in practice. For the soy complex the results are clear. No statistically significant improvement over naive equal and opposite hedges was found for any of the multivariate hedging models. So far, there is no known evidence that any of these methods perform reliably in practice. © 2000 John Wiley & Sons, Inc. Jrl Fut Mark 20:189–204, 2000 相似文献
74.
Lyndhurst Collins 《Business Strategy and the Environment》1992,1(4):29-36
‘Environment Friendly’ has become one of the most popular catchphrases of the 1990s and its implications are causing problems for many industries (The Economist, 1991a). The problems and response strategies vary from industry to industry and probably from country to country. In this study attention is focused on the pulp and paper sector in Europe. Pulp and paper is selected because for a long time it has been regarded as one of the most damaging industrial activities (Zavatta, 1988). The increasingly popular desire for a greener environment has exposed three particular problem areas for the pulp and paper industry: the production process; its supply of raw materials; and marketing strategy (Brown, 1991). Technology and consumer demand are the important variables that are dictating how fast, and to what extent the pulp and paper industry can respond and become more environment friendly. Pressures on the pulp and paper industry to improve its environmental performance are shown to emanate from three distinct groups. These environmental pressures have encouraged and are encouraging the industry to adopt new technology to improve both its production processes and the quality of its product. Environmental pressures also, have encouraged the industry, (armed with improved technology), to search for new sources of raw materials. Two of the most important developments have been the more widespread substitution of hardwoods for traditional coniferous softwoods, and the increasing trend towards the recycling of waste paper; wastepaper is now recycled more than any other commodity. Recycling of waste paper has further promoted new layers of industrial activity in the form of collection agencies, international trade and deinking installations. The combined result of all these developments is shown to influence the spatial and structural dynamics of the pulp and paper-industry in Europe. 相似文献
75.
M. Cary Collins James W. Wansley Breck Robinson 《The Journal of Financial Research》1995,18(3):329-350
In this paper we explore price and volume effects associated with the 1991 creation of Standard & Poor's MidCap 400 index. Prior work on changes in the composition of existing indices finds a significant price response to the announcement. Various authors link the effect to price pressure, information, an outwardly shifting demand curve for securities, and the increased attention that comes with inclusion in an index. Using event study methodology, we find significant price and volume effects during the two weeks leading up to the Standard & Poor's announcement, but no significant effect in the two-day interval around the event. Apparently, information leakage and/or anticipation preceded the creation of the index. The price run-up is permanent since the positive abnormal returns leading up through the announcement are not associated with significantly negative abnormal returns after the announcement. In addition, MidCap stocks significantly outperform the market during the fifty-two weeks following the announcement. Using cross-sectional regressions, we show that these prior-period abnormal returns are positively related to abnormal volume and institutional holdings. We also find that firms trading over-the-counter had larger price run-ups than NYSE or AMEX firms. 相似文献
76.
The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession's stated commitment to the public good, a commitment that is discussed at length in the new Code.Specifically, this paper reviews the following issues: (1) client confidentiality and whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good.Allison Collins is an Assistant Professor in the Department of Accounting and Taxation at Colorado State University. She has been a Certified Public Accountant since 1982. She has published previously inJournal of Business Ethics.Normal Schutz is an Associate Professor in the Department of Accounting and Taxation at Colorado State University. He has published in such journals asJournal of Business Ethics, EDP Auditor Journal andInternal Auditor. 相似文献
77.
Collins JA 《Medical economics》1982,59(19):144-148
78.
79.
This paper introduces a methodology to select money managers and examines their performance over a 12 year period. We assess performance empirically by utilizing a series of well-known statistical procedures applied to other data. The value of this study is in the uniqueness of the data and the fact that it is the first study to use the performance of a set of pension fund money managers selected on the basis of a specific selection criteria. 相似文献
80.
Two theoretical models explaining group allocation decisions under watershed level, performance-based payments are explored: (I) reward and penalize individual contributors; and (II) reduce the problem with cost-sharing and cooperative abatement. Under Model I, an optimal amount of pollution from individual contributors can be achieved with proper payment incentive and group allocation formula. Model II represents a cost effective solution to pollution reduction where the group optimizes its return from group payments, but does not necessarily achieve an optimal level of pollution. Field experiment observations support farmer behavior closer to Model II. 相似文献