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161.
A decade ago, the Chief Executive Officer of Albert Einstein Healthcare Network (AEHN), anticipating a tumultuous and largely unpredictable period in its industry, undertook to convert this organization from one that was basically stable and complacent to one that was agile, “nimble, and change‐hardy”. This case study, while briefly addressing AEHN's approaches to business strategy and organization design, focuses primarily on the human resource strategy that emerged over time to foster the successful attainment of organizational agility. Although exploratory, the study suggests a number of lessons for those who are—or will be—studying or trying to create and sustain this promising new organizational paradigm. © 2001 John Wiley & Sons, Inc. 相似文献
162.
We investigate the extent to which Australian firms that report small profits and/or small increases in earnings (i.e. benchmark beaters) have done so by the upward manipulation of these earnings. Although evidence of an unusually large number of firms managing to just beat such earnings benchmarks has been interpreted as evidence of earnings management, this approach fails to identify those firms that are the manipulators from those where unbiased earnings fall naturally into the benchmark beating group. Our results suggest that caution is required in interpreting benchmark beating as an indicator of the extent of earnings management. Using several methods for estimating the unexpected accrual component of earnings, we show that although benchmark beaters have larger positive unexpected accruals than other firms, a similar result holds when firms with small losses or earnings declines (i.e. ‘just miss’ firms) are compared with other firms. Moreover, there is no statistically significant difference between unexpected accruals for the benchmark beating and just miss groups. At a minimum, we reject the joint hypothesis that unexpected accruals capture earnings management and that an unusual kink around zero in the distribution of earnings levels or earnings changes is caused by earnings management. 相似文献
163.
We identify samples of losers and winners by selecting daily stock price returns in excess of 10% (sign ignored) and determine whether these samples over‐ or underreact. We then identify “informed” events, which correspond to announcements in the Wall Street Journal(WSJ), and “uninformed” events, which are not explained in the WSJ. For winners, there is overreaction in response to uninformed events but no overreaction on average in response to informed events. This finding suggests the degree of overreaction to new information depends on whether the cause of the extreme stock price change is publicly released. 相似文献
164.
Jeff Berman 《电子经理世界》2006,(3):29
你肯定认为一家销售额超过100亿美元的制造商会很乐于夸耀它的成功。如果这种成功发生在最大的ODM(原始设计制造商),注册于中国台湾省的广达计算机公司(Quanta Computer,Inc)时,那就需要重新思考这个问题。实际 相似文献
165.
W. Kent Anger Jeff Stupfel Tammara Ammerman Alys Tamulinas Todd Bodner Diane S. Rohlman 《International Journal of Training and Development》2006,10(4):269-284
The suitability of computer‐based instruction (CBI) for workers with limited education was evaluated in an Hispanic orchard workforce that reported little computer experience and 5.6 mean years of formal education. Ladder safety training was completed by employees who rated the training highly (effect size [d_gain] = 5.68), and their knowledge of ladder safety improved (d_gain = 1.45). There was a significant increase (p < 0.01) in safe work practices immediately after training (d_gain = 0.70), at 40 days post training (d_gain = 0.87) and at 60 days (d_gain = 1.40), indicating durability. As in mainstream populations, reaction or affective ratings correlated well with utility ratings, but not with behavior change. This demonstrates that an agricultural workforce with limited formal education can learn job safety from CBI and translate the knowledge to work practice changes, and those changes are durable. 相似文献
166.
Alan L. Tucker Jeff Madura John F. Marshall 《Journal of Business Finance & Accounting》1994,21(6):857-874
We find that a mixed diffusion-jump process fits most daily currency futures price series better than a mixture of normal densities and, especially, an asymmetric stable Paretian model. We also find that Merton's (1976) mixed diffusion-jump option pricing model outperforms Black's (1 976) model for valuing currency futures options. Our results suggest that researchers should begin to consider the possibility of jump processes as time-independent models of other futures price series. 相似文献
167.
168.
Jeff Lipkes 《Forum for Social Economics》1997,26(2):21-42
Did their religious beliefs play any role in the interest British economists took in marginal utility theory in the final third of the Nineteenth Century? I contrast the beliefs of the leading economists—Mill and his followers—who were unsympathetic to marginalism with the beliefs of those economists who embraced it. Mill’s followers were themselves sharply divided on key methodological questions, and I ask whether or not this division, too, may owe something to differing religious beliefs. I conclude, provisionally, that religion may indeed have played a significant role in determining the methodological predisposition of British economists between 1860 and 1900. 相似文献
169.
Jeff Kenner 《Industrial Relations Journal》2004,35(6):588-602
Controversy abounds the Working Time Directive seven years since its implementation as the European Commission seeks to unpick the compromise that led to the notorious individual opt‐out from maximum weekly working time. This article explores the roots of that controversy in the context of the Court of Justice’s expansive interpretation of the concept of ‘working time’. To what extent is it possible to maintain a health and safety guarantee but allow for more flexibility in the organisation of working time for individual workers in an increasingly heterogeneous working environment? 相似文献
170.
Background:Approximately 20–30% of Canadians suffer from chronic pain. Guidelines for the management of chronic pain support the use of controlled-release (CR) opioids to treat chronic pain. Although effective in managing chronic pain, oxycodone is associated with high rates of opioid-induced constipation (OIC). The cost-effectiveness of a combination of oxycodone for the management of pain and naloxone for the relief of OIC has not previously been evaluated for Canada.Methods:A decision analytic model was developed to estimate the cost-utility of combination oxycodone/naloxone compared to oxycodone alone in four populations. Drug costs for managing pain and healthcare costs related to managing OIC were included in the analysis and the primary measure of effectiveness was quality adjusted life years (QALYs) derived from OIC rates observed in clinical trials. The analysis was conducted from a healthcare system perspective, used a 1-year time horizon, and results were expressed in 2015 Canadian dollars.Results:In all four patient populations, there was a trade-off between slightly higher total expected costs for Targin treated patients compared to oxycodone treated patients, but also improved clinical benefits in terms of reduced OIC, which resulted in higher QALYs for patients. Although analgesic costs were found to be slightly higher for Targin treated patients, Targin also resulted in cost offsets to the healthcare system in terms of less rescue laxative drug use and other resources required for the management of OIC. The resulting 1-year cost-utility of Targin compared to oxycodone ranged from $2178–$7732 per QALY gained in the base case analysis, and it was found that these cost-utility results remained robust and at low values throughout a series of one-way deterministic analyses of uncertainty.Conclusion:The clinical effectiveness of oxycodone/naloxone in managing pain and OIC compared to CR oxycodone alone resulted in low cost-utility estimates. 相似文献