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21.
David L. Owen Tracey A. Swift Christopher Humphrey Mary Bowerman 《European Accounting Review》2013,22(1):81-98
Drawing upon a series of interviews conducted with leading practitioners and opinion formulators in the social, ethical and environmental audit arena, together with an extensive review of recent literature in the area, this paper offers a critical appraisal of current developments in the newly revitalized social audit movement. We particularly question whether in their enthusiasm for bringing social audit into the mainstream of current business thinking its advocates risk compromising the democratic ideals of the founding fathers of the movement. A particular concern raised is that without real change in corporate governance structures, social audit could become monopolized by consultants and/or corporate management and hence amount to little more than a skilfully controlled public relations exercise. 相似文献
22.
Rochelle Eime Caroline Finch Neville Owen Sandra Gifford Paul Vear 《International journal of injury control and safety promotion》2013,20(1):47-53
Sports venues are in a position to potentially influence the safety practices of their patrons. This study examined the knowledge, beliefs and attitudes of venue operators that could influence the use of protective eyewear by squash players. A 50% random sample of all private and public squash venues affiliated with the Victorian Squash Federation in metropolitan Melbourne was selected. Face-to-face interviews were conducted with 15 squash venue operators during August 2001. Interviews were transcribed and content and thematic analyses were performed. The content of the interviews covered five topics: (1) overall injury risk perception, (2) eye injury occurrence, (3) knowledge, behaviors, attitudes and beliefs associated with protective eyewear, (4) compulsory protective eyewear and (5) availability of protective eyewear at venues. Venue operators were mainly concerned with the severe nature of eye injuries, rather than the relatively low incidence of these injuries. Some venue operators believed that players should wear any eyewear, rather than none at all, and believed that more players should use protective eyewear. Generally, they did not believe that players with higher levels of experience and expertise needed to wear protective eyewear when playing. Only six venues had at least one type of eyewear available for players to hire or borrow or to purchase. Operators expressed a desire to be informed about correct protective eyewear. Appropriate protective eyewear is not readily available at squash venues. Better-informed venue operators may be more likely to provide suitable protective eyewear. 相似文献
23.
Summary Simultaneous prediction intervals for observations inl future samples from a two-parameter exponential distribution are considered. The prediction limits depend upon a previously
available complete or type II censored sample from the same distribution. An equation is derived from which the prediction
factor is determined and exact prediction limits are illustrated with a numerical example. 相似文献
24.
We explore an overlooked aspect of the design of the Czech voucher privatization programme, namely, the consequences of allowing individuals to distribute their vouchers among the voucher privatization funds (VPFs). We develop and analyse a model of voucher privatization in which we study the problem facing individuals who invest their vouchers in VPFs which, in turn, are able to use their skills to alter the performances of the firms in which they acquire shares. The VPFs have different skills and, by their bids and subsequent joint ownership patterns, affect the performances of the firms in their funds. We show that even in the case in which voucher holders have identical and full information, and wish to allocate their vouchers to the VPFs in a manner consistent with the maximization of economy–wide profit, a coordination failure generally prevents the implementation of this efficient outcome. Uncertainty, as well as differing payouts by the VPFs, is shown to exacerbate the problem. We conclude that there was an inherent flaw in the design of the Czech voucher scheme. JEL classification: D44, L33, P21, G11. 相似文献
25.
Kate M. Owen Garry R. Griffith & Vic E. Wright 《The Australian journal of agricultural and resource economics》2002,46(2):209-231
This paper reports on empirical research into individual consumer behaviour in the context of fresh fruit and vegetable purchases. The discussion draws on research results from two studies conducted around the actual shopping process. The findings suggest that consumers' price response behaviour may not be consistent with that predicted by economic theory and that this could be significant at the aggregate level. The existence of 'acceptable price ranges' points to the presence of price thresholds within which consumers are relatively insensitive to price movements. Also of relevance is that the primary influence of the budget constraint may be at a broader level rather than at the level of choosing particular products. 相似文献
26.
M. Huby S. Cinderby A. M. Crowe S. Gillings C. J. McClean D. Moran A. Owen P. C. L. White 《Journal of Agricultural Economics》2006,57(2):295-312
At a global level, increasing emphasis on sustainable development highlights the importance of maintaining and enhancing biodiversity. Within the European Union, agricultural reforms will have a considerable influence on the links between biodiversity, agriculture and rural communities over the next 10–20 years. An understanding of the associations between biodiversity and the rural economy is important for the development of policies to promote environmentally sustainable economic and social well‐being. However, investigations of this type are frequently hindered by the different ways in which data in the natural and social sciences are collected. In this paper, we develop an innovative approach to combine data using a common spatial unit. We illustrate the application of this approach by examining associations between bird species richness, environmental and socio‐economic variables. Our results show how the statistical relationship between biodiversity and environmental factors is strengthened and contextualised by prevailing socio‐economic conditions. This example highlights the additional insights that can be gained from such an integrative approach, especially in terms of the questions it raises about the inter‐relationships between the social, physical and ecological dynamics of rural environments. 相似文献
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An expected-utility maximizer, obliged to make a single purchase from two alternatives, finds that a queue forms for the good that would have been selected had both goods been available. An M/M/1 queue is posited and for each period of delay the maximum additional payment that the consumer would incur to join the queue is determined. This has implications for saving. Not only the availability of the good, but also the delay in obtaining it, the alteration in its arrival rate, and the “stampede effect” determine saving behavior. 相似文献
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