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排序方式: 共有254条查询结果,搜索用时 250 毫秒
91.
The realm of music festivity has grown into a global circuit that responds to the demand for emotive experiential products and taps into postmodern themes that celebrate a lifestyle attitude of extended youth. This paper investigates the phenomenon of festival culture through a case study of Glastonbury Festival of Contemporary Performing Arts. It highlights how modern music festivals have become sites of mediated brand management where commodified hyper-experiences are considered as new forms of contested cultural capital. Through a critical conceptual matrix that combines the work of Bourdieu, Pine and Gilmore, and Jensen the authors critically explore the interplay between the experiential dimension, mystical and fantasy narratives and the political contestation of festivity. Focusing on Glastonbury Festival of Contemporary Performing Arts 2010 the study presents an innovative interpretation of festivity through multi and social media. The authors argue that, while promoted as an ethical festival that celebrates its anti-commercial countercultural cool, Glastonbury reflects a modern cathedral of consumption where experiences are the mediated and managerially puppeteered capital of the field. However, festivity is moving beyond management as it is increasingly dependant on the co-creative social media activity of consumers to perpetuate the fantasy and capital of festivity. 相似文献
92.
This study examines the impact of a proposal to issue shares to the public and the competence of the independent valuer on auditor judgments concerning asset revaluations. A 2 times 2 between-subjects design was used. Four classes of assets were revalued by a hypothetical port company and subjects were asked to assess the planned audit hours and the likelihood that they would accept the valuations as reasonable. Results indicated that auditors would plan to spend longer on the audit of revalued assets when the client proposed to make a share issue and also when the competence of the valuer was lower. They were also less likely to accept the valuations as reasonable in these cases. However, the results suggested that concern with some aspects of the valuation can override sensitivity to the competence of the valuer. 相似文献
93.
94.
Internal governance structures and earnings management 总被引:2,自引:0,他引:2
This paper investigates the role of a firm's internal governance structure in constraining earnings management. It is hypothesized that the practice of earnings management is systematically related to the strength of internal corporate governance mechanisms, including the board of directors, the audit committee, the internal audit function and the choice of external auditor. Based on a broad cross‐sectional sample of 434 listed Australian firms, for the financial year ending in 2000, a majority of non‐executive directors on the board and on the audit committee are found to be significantly associated with a lower likelihood of earnings management, as measured by the absolute level of discretionary accruals. The voluntary establishment of an internal audit function and the choice of auditor are not significantly related to a reduction in the level of discretionary accruals. Our additional analysis, using small increases in earnings as a measure of earnings management, also found a negative association between this measure and the existence of an audit committee. 相似文献
95.
This article explores policy development under the Scottish National Party (SNP) government, focusing on education policy. As a minority government the SNP needs to govern on the basis of co-operation and consensus. It has presented itself as a party with capacity for government but limited by the restricted autonomy of devolution. The ability to pass large amounts of legislation is more challenging for a minority government. Building new relationships with partners has been a key part of the SNP's approach to governing. This marks a shift in governing style in Scotland highlighting the importance of ‘discourse’ where texts (including speech) are used to promote policy aims and agendas. 相似文献
96.
97.
Kazuki Onji David Vera Jenny Corbett 《Journal of the Japanese and International Economies》2012,26(4):495-517
A case study of the Japanese bank recapitalization by Hoshi and Kashyap (2005) identified a bank that overstated the progress of required personnel downsizing by shifting employees to subsidiaries. This paper asks if the recapitalization program had a design flaw. We focus on regional banks with a unique panel dataset of 81 banking groups that allows us to observe the employment levels of subsidiaries, in addition to those of parent banks, over fiscal 1994–2006. We estimate a labor-demand equation with sluggish adjustment to compare the employment patterns of public capital recipients and other banks. The result indicates that the shuffling of personnel to subsidiaries was a common response among banks that received large capital injections. Our finding highlights a tension between a reconstruction program and labor law when a country has a tight law on dismissal. 相似文献
98.
Jenny K. Rodriguez Tracy Scurry 《International Journal of Human Resource Management》2013,24(7):1046-1067
This paper explores career capital development of self-initiated expatriates (SIEs) in the Middle East, reporting on data gathered in Qatar from 20 in-depth semi-structured interviews. The findings challenge the notion that self-initiated expatriation always leads to career capital accumulation, arguing instead that contextual features impact individuals' agentic efforts towards career capital accumulation and lead them to experience ‘career capital stagnation’. Qatarisation is the overarching influence on the status of SIEs in the country and places structural constraints that translate into limited organisational opportunities and support for SIEs. Individually, SIEs reside rhetorically within complex dualities characterised by feelings of cosmopolitanism and isolation. Whilst individuals narrate the context in utilitarian terms as a means to a broader aim of global experience, everyday practicalities of their work and life are problematised. Narratives of career capital development are organised in three themes: SIEs as cosmopolitan globetrotters (micro-individual level), SIEs as experts (meso-organisational level) and SIEs as outsiders (macro-country level). The paper contributes to broadening the discussion on the relationship between self-initiated expatriation and context, and its implications on careers. Empirically, it adds to our understanding of SIEs, in particular their experiences of career capital development in the highly regulated context of the Middle East. 相似文献
99.
We analyze the effects of wage floors on optimal job design in a moral‐hazard model with asymmetric tasks and imperfect aggregate performance measurement. Due to cost advantages of specialization, assigning the tasks to different agents is efficient. A sufficiently high wage floor, however, induces the principal to dismiss one agent or to even exclude tasks from the production process. Imperfect performance measurement always lowers profit under multitasking, but may increase profit under specialization. We further show that variations in the wage floor and the agents' reservation utility have significantly different effects on welfare and optimal job design. 相似文献
100.
Chin-Hwa Jenny Sun Fu-Sung Chiang Patrice Guillotreau Dale Squires D. G. Webster Matt Owens 《Environmental and Resource Economics》2017,66(4):749-764
This paper evaluates industry-wide economic incentives arising from changes in product prices in an industry exploiting a common renewable resource (tropical tunas) that is regulated via output limits. Changes in prices alter economic incentives by affecting revenues, profits, conservation, and nonmarket public benefits. Economic incentives in industries exploiting common resources have been examined from multiple angles. However, industry level variation in market prices arising from changes in public regulation has not been explored. We analyse the impact on economic incentives due to changes in output limits and market prices through estimation of ex-vessel price and scale flexibilities for imported skipjack and yellowfin in Thailand’s cannery market. The unitary scale flexibility, estimated from the General Synthetic Inverse Demand Systems, indicates no loss in revenue and even potential profit increases resulting from lower harvest levels that could arise from lower catch limits. However, for a revenue neutral or positive outcome to be achieved, the three inter-governmental tuna Regional Fisheries Management Organizations, which manage the majority of the yellowfin and skipjack tuna in the Pacific and Indian Oceans, would have to coordinate multilaterally to set the catch limits for both species. 相似文献