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11.
The business process management literature describes a multitude of approaches (e.g. imperative, declarative or event-driven) that each result in a different mix of process flexibility, compliance, effectiveness and efficiency. Although the use of a single approach over the process lifecycle is often assumed, transitions between approaches at different phases in the process lifecycle may also be considered. This article explores several business process strategies by analysing the approaches at different phases in the process lifecycle as well as the various transitions. 相似文献
12.
This paper highlights the social costs from non-price rationing of the labour force due to the minimum wage. By short-circuiting the ability of low reservation-wage workers to underbid high-reservation wage workers, the minimum wage interferes with the market's basic function of grouping the lowest cost workers with the highest productivity firms. The present paper models the deadweight loss that society bears when high reservation-cost workers displace low reservation-cost workers. When firms can evade part or all of the minimum wage, an extra deadweight loss arises. Firms with high evasive ability but low productivity may displace firms with low evasive ability but high productivity. 相似文献
13.
We examine the patterns of goodwill impairments in Europe and in the US over the period from 2006 to 2015, for a sample of more than 35,000 firm-year observations. We define the timeliness of goodwill impairments as the frequency of accounting impairments conditional to indications of economic impairments. We measure indications of economic impairment with three metrics: equity market value minus equity book value less than goodwill, market-to-book smaller than one and negative earnings before interest, tax, depreciation and amortisation (EBITDA). Our research strategy leads us to draw very different conclusions than those in the recent EFRAG (2016) study. While median levels of goodwill on the books between US and European firms are relatively similar, we find several indications that US firms recognise timelier impairments, at least during 2008 and 2009, that is, the early years of the financial crisis. We further document that US impairers write down a much greater percentage of their beginning balance of goodwill than European impairers. During the financial crisis, the median level of impairment by US firms was 63% of opening goodwill in 2008 and 40% in 2009, whereas median European write-downs were only 6% and 7% of opening goodwill, respectively. Even though European firms are more likely to impair over multiple years, the cumulative impairments never come close to the level of US firms, be it in a single year or cumulative over multiple years. We also find that the frequency of accounting impairment is small compared to the number of firms presenting evidence of economic impairment: only 20–25% of firms recognise impairments depending on the measure of economic impairment. This has often been interpreted by academics as a sign of untimely write-offs. Accounting differences between US Generally Accepted Accounting Principles and International Financial Reporting Standards are unlikely to explain our results. One caveat of our analysis is that it does not allow us to draw conclusions on whether the observed differences between US and European firms are driven by differences in conditional conservatism and/or big bath accounting practices. 相似文献
14.
Most decision making research in management accounting remains focused on cost information in a production context. Little is known on the relevance of customer profifitability analysis (CuPA) reports, which more accurately reflect revenue and marketing support variations acrosscustomers, for marketing decisions. This study uses an experimental design to examine the impact of such reports on resource allocation decisions (that affect the firm's profits) in marketing environments varying in complexity. The main result of the experiment suggests that the value of CuPA reports depends on the complexity of the marketing setting. Only in a highly complex marketing setting do they enhance resource allocation decisions and resultant firm profitability. Conversely, in the simple marketing environment, decision makers can combine their traditional volume-based cost data with other available types of feedback to perform as well as under a more accurate CuPA report. These findings on complexity contrast with those of a prior study in a production context ( Gupta and King, 1997 ). It is argued that improvements in the current research design, in the form of regularly updated profitability reports and concerning accuracy, increase the relevance of CuPA reports in a complex marketing setting. 相似文献
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A termination rule based on a critical funding ratio is proposed for a pension guarantee fund (PGF) that considers closing an underfunded pension plan. This ratio is determined by solving an expected utility maximization problem on behalf of plan beneficiaries subject to two constraints designed to preserve the PGF's viability. The first is an upper bound on the PGF's annual intervention probability; the second, a restriction on the expected shortfall of an underfunded pension plan that is not closed. Both too low and too high critical funding ratios hurt beneficiaries’ interests, depending on their degree of risk aversion. 相似文献
18.
Filip Pertold 《Economics of Transition》2019,27(3):647-671
I investigate the effect of sickness absence reform in the Czech Republic, which reduced benefits paid during the first three days of sickness absence to zero. I find a substantial decrease in the incidence of sickness absence, which is about 15 percent of the pre‐reform mean. I find that workers in occupations with high flexibility and fewer routine tasks are more likely to reduce their sickness absences. 相似文献
19.
Filip Abraham 《Scottish journal of political economy》1999,46(4):350-366
This paper focuses on three major themes in the policy debate on European unemployment. A first issue concerns the causes of unemployment. We point to the diversity of the unemployment performance in Europe and plead for a policy approach which takes into account the interdependence between employment, labour costs and social protection. As a second major theme, we evaluate existing EU policies. While a EU social dimension is gradually developing, the European level is far from providing a comprehensive policy framework at this stage. A third issue relates to the national policy dimension and is linked to Europe's quest for a third way. We compare the corporatist and competitive labour market approach. 相似文献
20.
In recent years, debt relief has once again been pushed to the forefront of political and economic interest. The general consensus is that with less debt burden poor countries suffering from debt overhang will be able devote more resources towards investment thereby promoting their own growth and thus benefit their creditors in the long run. An open question is which mechanism is best to relieve debt burden. In this paper, we adopt experimental methods to study the effectiveness and efficiency of debt forgiveness and debt buyback. We find that creditors tend to reduce more debt under Forgiveness than Buyback. Debtors under Forgiveness are not significantly more reciprocal than under Buyback. After controlling for the amount of debt relief, creditors are significantly worse off under Forgiveness whereas debtors are indifferent between the two schemes. From the viewpoint of promoting debt relief, debt forgiveness appears to be a more effective tool to achieve this goal. Nevertheless, if one is to maximize the overall efficiency, debt buyback is superior to debt forgiveness in making best of each relief dollar. 相似文献