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121.
Municipal corporations wielded a vast amount of economic power throughout the period covered by this paper and, as a result, they were the subject of envy, suspicion and criticism. The question of whether depreciation should be charged could not be dismissed as a mere matter of book-keeping. The inclusion of a charge involved the earmarking of an equivalent amount of money for future use, and the matter was therefore regarded as of fundamental importance for current levels of local taxation and long term financial stability. Public and private sector based accountants, municipal officers, town councillors, ratepayers and academics engaged in a debate which, although stirring strong emotions, was thoughtful, wide ranging and constructive. This paper examines the discourse and its outcomes. 相似文献
122.
The paper describes some current and proposed innovations in the activity accounting and cost accounting systems in two Swedish hospitals. Results are reported of interviews with administrators and senior doctors which reveal their attitudes and intensions with respect to the new control information generated by the accounting innovations. The fundamental differences between the professional ethos of the doctor and the managerial ambitions of the administrator are found to remain robust. Nevertheless there is evidence that the new control information may be the focus of some genuine convergence in the outlook of some administrators and some “doctors managers” with some consequent reduction in goal-uncertainty in the organisation. This paper argues that this calls for some revision of existing accounts of the interaction of doctors and administrators in hospital management. 相似文献
123.
McClure R Turner C Yorkston E 《International journal of injury control and safety promotion》2005,12(4):247-250
Uncertainty about the nature of evaluation can lead to injury prevention programme evaluations being poorly resourced and poorly conducted. The aim of this paper is to demystify programme evaluation and, by stressing its function, offer a perspective on evaluation that may encourage its more widespread integration in the general activity of injury prevention and control. Programme evaluation is best understood simply as the process of getting answers to essential questions about a programme. Methodology used in evaluation needs to be based in empirical science but is otherwise unrestricted except by the chosen question and the practical circumstances relating to the programme and the community in which it is implemented. Discussion about which methodology is appropriate for evaluation research is (unwittingly) a debate about 'which questions should you be asking?'. If the right people ask the right (and properly formulated) questions and build the means of obtaining the information to answer these questions (using appropriate methodology) into the conduct of the programme then evaluation will no longer be a problem but an essential component of the overall effort to reduce the community burden of injury. 相似文献
124.
Australia's principal container ports, located in its state capitals, are owned and operated by state authorities that largely return profits from port operations to state governments. Since they govern the volumes of trade in most merchandise, they command immense influence over the openness and flexibility of the national economy. In this study, we estimate the elasticities of substitution between container services of ports in Brisbane, Sydney and Melbourne. We also examine the pricing of port services to estimate the extent of their interaction, from which we derive conjectural variations parameters to assess the actual and potential levels of price collusion. The results confirm the conventional wisdom that the degree of substitution between the major east coast ports is small. While this highlights the possibility that these ports possess substantial market power, actual mark ups are considerably smaller than the predicted mark ups, suggesting that the ports' localised monopoly power is constrained by factors other than price competition. 相似文献
125.
The paper examines property insurance contracts in which consumers choose the upper limit on coverage. Exclusions are of two types, and both reduce the demand for insurance of the included perils. A practical implication is that an insurer can raise the demand for fire insurance by offering an earthquake rider, and profit from the rider even when the premia are ceded in such a way that the rider does not raise profit directly. The results do not require assumptions about correlations between included and excluded losses, which is interesting because correlations are decisive in most of the other literature on background risk. 相似文献
126.
This paper examines the impact of export orientation, import competition, foreign ownership and the rate of capital accumulation on the relative demand for skilled and unskilled labour in pre-crisis Indonesia. Estimates from an interrelated factor demand analysis indicate that openness and foreign ownership, by themselves, acted to raise the relative demand for unskilled workers in the pre-crisis period, while the newness of capital was associated with increased relative demand for skilled workers. Overall, the relative demand for unskilled workers increased yet their relative wage position weakened. These contrasting relative employment and wage changes are consistent with the examined demand shocks and the greater elasticity of supply of Indonesian unskilled relative to skilled labour. 相似文献
127.
128.
HRM has embraced video interviewing through verbal computer‐mediated communication (VCMC) technology. However, empirical research in recruitment remains scant. Drawing on communication theories to analyse data from three studies, we present a conceptual framework explaining VCMC adoption and practice. We argue that VCMC technology has a larger effect on recruitment and selection outcomes than presumed. We broaden signalling theory to video recruitment and posit that interaction effects due to characteristics of the technology and a candidate's personality may affect recruitment outcomes. We also broaden media richness theory by uncovering memory effects arising from multiple interview modes. HR managers should be mindful of these and others limitations highlighted in the study before fully embracing this technology. 相似文献
129.
Rod Cross 《Metroeconomica》2000,51(4):367-379
We consider how differences between the way firms react to a common monetary policy affect the performance of a monetary union. A model is presented in which heterogeneous firms respond discontinuously to monetary shocks. The implication is that the level of economic activity has a selective memory of the extremum values of the shocks experienced, and depends on the distribution of switching values for entry and exit. 相似文献
130.
Yvonne Brunetto Matthew Xerri Elisabetta Trinchero Rona Beattie Kate Shacklock Rod Farr-Wharton 《Public Management Review》2018,20(4):525-544
The research examined the impact of management upon employee outcomes (perceptions of discretionary power, well-being, engagement, and affective commitment), comparing public and private sector nurses in Australia, the United Kingdom, and Italy. Overall, 1,945 nurses participated in a self-report survey within these core- and laggard-New Public Management countries. While management influenced employee outcomes for each country, there were significant differences between the public and private sectors, with private sector nurses reporting higher perceptions of outcomes. Importantly, nurses’ engagement was affected by management practice for each country. This study raises important implications for nurse managers, especially public sector managers, described within. 相似文献