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11.
Advances in technology have impacted accounting careers with resulting changes in where, when and how accountants perform their job duties. In addition, employee attitudes towards, and need for, better work/life balance has led to more firms offering alternate work arrangements (AWA). Research suggests that AWA programs can lead to many benefits for both employers and employees. Despite the prevalence of these programs there are relatively few accountants working under these arrangements and concerns about work/life balance continue. This study examines factors that shape perceptions of the cost and benefits associated with the adoption and/or support of AWAs across work culture, gender and participation experience. Our results suggest that work environment had a significant effect on perceptions of AWAs. Public accountants perceived greater costs related to career advancement but correspondingly less concern about administrative issues than management accountants. We also found that accountants who have participated (or are currently participating in an AWA), perceived greater benefits and less concern for potential negative consequences to their careers than non-participants. Finally, women perceived greater benefits to result from participation in an AWA and men perceived correspondingly more costs. Regardless, both genders perceived that AWAs were not strictly a women's issue. These findings contribute to our understanding of alternate work arrangements and point to factors that must be addressed to increase the acceptance and success of these programs. 相似文献
12.
Carsten Detken Alistair Dieppe Jérôme Henry Frank Smets & Carmen Marin 《Australian economic papers》2002,41(4):404-436
On the basis of historical data aggregated over the period 1973 to 2000, we have experimented with four different approaches to estimate the synthetic euro's equilibrium exchange rate. Using a number of competing models with the same data set, variable definitions and sample period offers the possibility to assess the uncertainty surrounding such equilibrium levels, both from an empirical (different estimates) and a theoretical viewpoint (different specifications). In this exercise, the 'Rest of the World' is proxied by the US, the UK, Japan and Switzerland, aggregated on the basis of trade weights.
We employed reduced form co–integration models, a structural VAR, a NATREX model (estimated in structural form) and the ECB's small–sized euro area wide macro–econometric model. In this order the approaches feature an increasing degree of 'structure', in the sense of the constraints based on economic theory embedded in the econometric models that were estimated. The results confirm the high likelihood for the euro having been undervalued in Q4 2000, while stressing the significant empirical and theoretical uncertainty with respect to the equilibrium exchange rate level. 相似文献
We employed reduced form co–integration models, a structural VAR, a NATREX model (estimated in structural form) and the ECB's small–sized euro area wide macro–econometric model. In this order the approaches feature an increasing degree of 'structure', in the sense of the constraints based on economic theory embedded in the econometric models that were estimated. The results confirm the high likelihood for the euro having been undervalued in Q4 2000, while stressing the significant empirical and theoretical uncertainty with respect to the equilibrium exchange rate level. 相似文献
13.
14.
This paper synthesizes recent research and new empirical findings to build a more comprehensive understanding of developments in China’s dairy sector. China’s tremendous rise in dairy demand has been driven by several mutually reinforcing factors: including rapid income growth, promotion by the government and dairy industry, changes in urban lifestyles, and the development of new, more sophisticated marketing channels. Domestic milk output has grown to satisfy rising demand largely by increasing the dairy herd. Substantial increases in productivity have been achieved through technology adoption, but there is evidence that the torrid growth has created inefficiencies because adaptations to marketing rules, infrastructure, and institutions have not kept pace with the changing environment. These results suggest there is ample room for future growth in both domestic milk production and dairy demand, but multinational firms and imported products will likely play and increasing role as China’s dairy market continues to develop. 相似文献
15.
In many countries, pharmacies receive high regulated markups and are protected from competition through geographic entry restrictions. We develop an empirical entry model for pharmacies and physicians with two features: entry restrictions and strategic complementarities. We find that the entry restrictions have directly reduced the number of pharmacies by more than 50%, and also indirectly reduced the number of physicians by about 7%. A removal of the entry restrictions, combined with a reduction in the regulated markups, would generate a large shift in rents to consumers, without reducing the availability of pharmacies. The public interest motivation for the current regime therefore has no empirical support. 相似文献
16.
This study of production operations in 95 New Jersey manufacturing firms explains the widely replicated curvilinear relationship between first line supervisory span of control and Woodward's technological complexity scale. Revisiting Woodward led to the initial proposition that the relationship was a by-product of the differing degree of task variability among the major types of production operations. A subsequent literature review of administrative requirements suggested the importance of size, complexity and automaticity on supervisory span of control. Our data indicate that variations in the span of control of production operations classified according to Woodward's scale are attributable to the underlying effects of size and task complexity. Technology, whether operationalized as Woodward's production types or automaticity of machinery explained little variation in the span of control of first line supervisors. 相似文献
17.
We examine the statistical performance of inequality indices in the presence of extreme values in the data and show that these indices are very sensitive to the properties of the income distribution. Estimation and inference can be dramatically affected, especially when the tail of the income distribution is heavy, even when standard bootstrap methods are employed. However, use of appropriate semiparametric methods for modelling the upper tail can greatly improve the performance of even those inequality indices that are normally considered particularly sensitive to extreme values. 相似文献
18.
AN EXAMINATION OF THE UNDERLYING DYNAMICS OF STRATEGIC DECISIONS SUBJECT TO UPWARD INFLUENCE ACTIVITY 总被引:1,自引:0,他引:1
This study examines the underlying dynamics of strategic decisions that are subject to upward influence activity. The results suggest that the strategymaking process deviates considerably from typical rational comprehensive approaches in that strategies are affected by: initial sense-making activity, perceptions of risk and return, and power and negotiation skills. Differences due to functional area of the manager involved in the influence activity are discussed. 相似文献
19.
Within the standard Keynesian multiplier framework, extended by a micro-model of interactive formation of individual consumption
propensities, we demonstrate that socioeconomic interactions can lead to cyclical fluctuations in aggregate economic activity.
The underlying micro-model of direct interactions is a version of Alan Kirman’s generic opinion formation model, with an additional
feedback effect from macroscopic variables on the transition probabilities. Our model engenders cyclical fluctuations of economic
variables, despite the fact that neither the Keynesian multiplier model nor Kirman’s model does so on its own. 相似文献
20.
Willem Verbeke Frank Belschak Richard P. Bagozzi 《Journal of the Academy of Marketing Science》2004,32(4):386-402
This study examines the adaptive consequences of pride in personal selling and its self-regulation with colleagues and customers.
Study 1 investigates the effects of experiencing pride, where two benefits were found. First, pride increases salespersons’
performance-related motivations. Specifically, it promotes the use of adaptive selling strategies, greater effort, and self-efficacy.
Second, pride positively affects organizational citizenship behaviors. Study 2 takes an emotion-process point of view and
compares excessive pride (hubris) with positive pride. The results show that salespeople are capable of self-regulating the
expression of these emotions differently toward colleagues and customers via anticipated feelings of fear, shame, and regret.
Salespeople, in other words, are affected by their emotions, but they also are capable of controlling them to their advantage.
Willem Verbeke (verbeke@few.eur.nl) is a chaired professor of sales and account management at Erasmus University in Rotterdam, the Netherlands.
He received his Ph.D. from the University of Pennsylvania. His research has appeared in a number of academic journals, including
theJournal of Marketing, theInternational Journal of Research in Marketing, theJournal of Management, theJournal of Organizational Behavior, and theJournal of Applied Psychology. His area of research interests includes personal selling, sales management, emotions and emotion regulation, social capital,
and knowledge management.
Frank Belschak (belschak@few.eur.nl) is an assistant professor of marketing and organizational behavior at Erasmus University in Rotterdam,
the Netherlands. He received his Ph.D. in organizational behavior from the University of Cologne in Germany. His current research
interests include emotions and emotion regulation in organizations and across cultures, as well as social capital and networks.
Richard P. Bagozzi (bagozzi@rice.edu) is the J. Hugh Liedtke Professor of Management in the Jesse H. Jones Graduate School of Management and
a professor of psychology at Rice University in Houston, Texas. He conducts research on human emotions, the theory of action,
goal setting and goal striving, and structural equation methods. 相似文献